Vermont 1099 Filing Requirements
Meet your Vermont 1099 filing requirements efficiently with TaxBandits!
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- Complete Vermont tax filing compliance
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1099 Forms Required by Vermont State
Vermont requires businesses to file various 1099 forms t to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Vermont Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, & W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Vermont Tax Was Withheld | More than $0 | Direct State Filing | WHT-434 | February 02, 2026 |
| If NO Vermont Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | WHT-434 | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the Vermont State?
Information Required to File 1099 Forms with Vermont
Discover the key information needed to file Form 1099 with the State of Vermont.
1. State/Payer’s state number
The payer’s state identification number refers to the Vermont
Withholding Account Number.
Vermont State ID Format:
-
11 digits - 3 characters WHT followed by 8 digits
(For example: WHT-12345678)
2. State income
The total amount of taxable income that is subject to the Vermont state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Vermont
Withholding Account Number.
Vermont State ID Format:
-
11 digits - 3 characters WHT followed by 8 digits
(For example: WHT-12345678)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Vermont
Withholding Account Number.
Vermont State ID Format:
-
11 digits - 3 characters WHT followed by 8 digits
(For example: WHT-12345678)
2. State winnings
Report the total winnings subject to Vermont state tax.
3. State income tax withheld
Enter the amount of Vermont state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file 1099 with Vermont state in minutes using TaxBandits!
Annual Withholding Reconciliation - Form WHT-434
Form WHT-434 is used to facilitate the submission of withholding tax payments for nonresident individuals or entities that have earned
income within the jurisdiction of Vermont.
Information Reported on WHT-434:
- Number of W-2s and 1099s submitted
-
Total wage and nonwage payments paid per W-2s and
1099s, respectively. - Total Vermont tax withheld.
TaxBandits doesn't support filing 'Form WHT-434' with the state. The payer must file the form directly with the state before the deadline.
Ready to E-file the 1099 Form with the Vermont State?
TaxBandits – Simplifying Vermont State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Vermont Department of Taxes, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Vermont state filing requirements, corrections, and deadlines - all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Vermont 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Vermont Department of Taxes rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Vermont 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Vermont?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Vermont!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
-
Step 3: Enter State Filing Information
Provide the required Vermont state details for Form 1099.
-
Step 4: Choose Distribution Options
Select how you'd like to distribute recipient copies: via mail, online access,
or both. -
Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Vermont State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Vermont require 1099 filing?
Yes, the state of Vermont requires you to file 1099 forms, if the payments are subject to federal tax withholding and the payments are made to:
- a Vermont resident or
- a nonresident of Vermont for services performed in Vermont.
Does Vermont have a specific payment threshold for Form 1099 filing?
No, Vermont does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file Form 1099 based on the applicable federal threshold for each specific form.
Below are the various Federal thresholds for Form 1099.
| 1099 Forms | Federal Threshold |
|---|---|
|
Form 1099-NEC Form 1099-MISC |
$600 |
| Form 1099-K | $2500 |
|
Form 1099-INT |
$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | NO specific threshold |
| Form 1099-G | NO specific threshold |
| Form 1099-OID | $10 |
What types of 1099 forms does Vermont require?
Vermont requires the filing of the following 1099 forms directly with the state, even if there is no state tax withholding:
Does Vermont require additional forms when filing 1099?
Yes. The State of Vermont requires additional forms to be filed with Form 1099.
Form WHT-434 (Annual Withholding Reconciliation) is an Annual Employer Reconciliation report used to report withholding tax returns for employers.
- If you e-file 1099 forms, you are required to submit only Form WHT-434
- If you file 1099 forms by paper, you must submit both Form WHT-434 and Form 1096.
When you E-file Form 1099 with TaxBandits, you need to take care of filing the reconciliation Form WHT-434.
When is Vermont 1099 due?
The filing deadline for Form 1099 and Form WHT-434 is January 31.
If the due date falls on a weekend or federal holiday, the next weekday business day is the deadline.
Does the state of Vermont require 1099s to be filed electronically?
The Commissioner of Taxes has mandated the electronic filing of 1099 and Form WHT-434. The mandate is effective for all payroll filing services, paid preparers, and employers who will remit 25 or more 1099 forms. Employers with fewer than 25 forms are encouraged to file electronically.
What are the penalties for not filing or filing 1099 late with Vermont?
Vermont imposes penalties if you file a 1099 late and/or don’t pay the state taxes on time.
-
Penalties for filing 1099 late.
- You will be charged 5% of the unpaid taxes each month you are late until you file.
- If you file a 1099 after 60 days from the original deadline, the penalty would be $50.
- Penalties for reporting incorrect tax liability intentionally are 100% of your unpaid taxes
Is there an extension available to file 1099 forms with the state of Vermont?
-
Yes. The State of Vermont allows filers to request an extension of time to
file Form 1099. - The request must be made by calling 802-828-2551 or emailing Tax-Business@vermont.gov.
Where should I mail the Vermont 1099 forms?
You can send out your 1099 form copies when you paper file. However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with Vermont, and we distribute 1099 form copies to recipients/payees via postal mail.
If you still decide to file 1099s by paper, mail them to the address below:
Vermont Department of Taxes,
PO Box 547,
Montpelier,
VT 05601-0547.
If you made errors on 1099 forms filed with the State of Vermont, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, click here to learn about Vermont 1099 filings.
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