Vermont 1099 Reporting Requirements

Does Vermont mandate file 1099 Forms?

Yes. The Vermont Department of Taxes mandate 1099 filing.

Does Vermont participate in the CF/SF program?

Yes, The state of Vermont participates in the CF/SF program, but you are still required to file 1099 forms directly with the state.

What types of 1099 forms does Vermont require?

• 1099-MISC
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B

You must file the required 1099 forms only if there is state tax withholding.

Does Vermont have any additional requirements when filing 1099 forms?

Yes. Filing Form WHT-434 as part of your 1099 tax filing.

What is Form WHT-434?

The Form WHT-434 is an Annual Withholding Reconciliation form and must be filed to the Vermont Department of Taxes as part of the process of filing 1099 forms.

What are the due dates to file 1099 & Form WHT-434 electronically?

The due date to file Forms WHT-434 and 1099 online is the last day of January.

What are the requirements when you file 1099 online?

The Commissioner of Taxes of Vermont mandates the electronic filing of Form WHT-434 and all accompanying forms when you submit 25 or more 1099 forms.

What is the penalty for filing 1009 forms and WHT-434 forms late?

The penalty for failing to file a tax return is 5% per each month that the return remains unfiled. Returns filed more than 60 days after the original due date are assessed a $50 late filing penalty, even if no tax is owed unless an extension has been filed. The maximum civil penalty is 25% of the unpaid tax due.

Where do I mail 1099 forms for Vermont?