If you need to reach us at this time, please contact us via email using the appropriate email address from the Department directory or schedule a virtual or telephone appointment. Due to severe flooding around the State, there will be delays in paper mail and faxed correspondence. See our Flood Recovery Resources to learn more about available tax relief for victims of Vermont flooding.

Tax Year 2022 Business Tax Forms

Select a tax type from the lists below to see the current year forms:

Authorization and Statement Forms and Instructions

Number	Instructions	Title
8821-VT		Authorization To Release Tax Information
OIC-671		Offer in Compromise Agreement
OIC-672		Collection Information Statement for Businesses
OIC-673		Collection Information Statement for Wage Earners and Self-Employed Individuals
PA-1		Special Power of Attorney for Use by Individuals, Businesses, Estates and Trusts
TAX-692		Financial and Income Statement for Businesses
TAX-693		Financial and Income Statement for Wage Earners and Self-Employed Individuals

Corporate and Business Income Tax Forms and Instructions

Number	Instructions	Title
BA-402	Instructions	Apportionment & Allocation Schedule
BA-403		Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns
BA-404	Instructions	Tax Credits Earned, Applied, Expired, and Carried Forward
BA-406	Instructions	Credit Allocation Schedule
BA-410	Instructions	Vermont Corporate Income Tax Affiliation Schedule
BI-470		Business Income Tax Return Payment Voucher
BI-471	Instructions	Business Income Tax Return
BI-472	Instructions	Non-Composite Schedule
BI-473	Instructions	Composite Schedule
BI-476	Instructions	Business Income Tax Return for Resident Only
BR-400		Application for Business Tax Account
BR-401		Change In Business Principals with Fiscal Responsibility
CO-411	Instructions	Corporate Income Tax Return
CO-414		Corporate Estimated Tax Payment Voucher
CO-419	Instructions	Apportionment of Foreign Dividends (for Unitary-Combined only)
CO-420	Instructions	Foreign Dividend Factor Increments (for Unitary-Combined only)
CO-421	Instructions	Unitary Affiliate Schedule
CO-422		Corporate Income Tax Return Payment Voucher
K-1VT	Instructions	Shareholder, Partner, or Member Information
WH-435		Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members

Meals and Rooms Tax Forms and Instructions

Number	Instructions	Title
B-2		Notice of Change
BR-400		Application for Business Tax Account
BR-401		Change In Business Principals With Fiscal Responsibility
M-3		Vermont Meals Tax Exemption Certificate for Purchases of Meals For Resale
MRT-441	Instructions	Meals and Rooms Tax Return
REF-620	Instructions	Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax

Miscellaneous Tax Forms and Instructions

Form Number	Instructions	Title
CPT-635	File Using myVTax Instructions	Vermont Captive Insurance Tax Return
CTT-642		Cigarette Tax Stamp Order
CTT-645		Vermont Wholesale Dealers Claim for Cigarette Stamp Tax Refund
CTT-646		Wholesale Cigarette and Tobacco Dealer Report and Tax Return
CTT-647	Instructions	Vermont Wholesale Cigarette and Tobacco Dealer License Application
CTT-648		Vermont Wholesale Dealers Claim for Tobacco Tax Refund
CTT-961		Cigarette And Tobacco Tax Payment Voucher
FGR-615	Instructions	Fuel Tax and Petroleum Distributor Licensing Fee Return
FTA-PA1		State CIGARETTE PACT Act Report for Vermont
FTA-PA2		State TOBACCO PACT Act Report for Vermont
IPT-632	File using myVTax	Estimate of Insurance Premium Tax
MVB-612		Malt and Vinous Beverage Tax Return
MVB-613		Malt and Vinous Beverage Distribution Report
Purchase Inventory		Malt and Vinous Beverage Purchase Inventory Worksheet
Gallons Worksheet		Malt and Vinous Beverage Gallons Worksheet
RCT-330		Railroad Corporate Tax Return Payment Voucher
RCT-331		Railroad Company Tax Return
REF-619		Application for Refund of Miscellaneous Taxes
SCT-603		Solar Energy Capacity Tax
SE-603A		Solar Energy Capacity Tax Explanation
SWT-608		Franchise Tax On Waste Facilities & Commercial Haulers of Solid Waste
TGR-652		Telephone Gross Receipts Tax Return
TPP-650	File using myVTax	Telephone Personal Property Tax Payment Voucher
TPP-651	File using myVTax Instructions	Telephone Personal Property Tax Return and Schedule
TPP-653	File using myVTax Instructions	Telephone Personal Property Schedule
WEF-602		Wind-Powered Electric Generating Facility Tax

Sales and Use Tax Forms and Instructions

Number	Instructions	Title
B-2		Notice of Change
BR-400		Application for Business Tax Account
BR-401		Change In Business Principals With Fiscal Responsibility
F0003		Streamlined Exemption Certificate
REF-619		Application for Refund of Miscellaneous Taxes
REF-620	Instructions	Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax
S-3		Vermont Sales Tax Exemption Certificate for Purchases For Resale, by Exempt Organizations, and by Direct Pay Permit
S-3A		Vermont Sales Tax Exemption Certificate For Agricultural Fertilizers, Pesticides, Machinery & Equipment
S-3C		Vermont Sales Tax Exemption Certificate For Contractors Completing A Qualified Exempt Project
S-3E		Vermont Sales Tax Exemption Certificate For Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems
S-3F		Vermont Sales Tax Exemption Certificate For Fuel or Electricity
S-3M		Vermont Sales Tax Exemption Certificate For Manufacturing, Publishing, Research & Development, or Packaging
S-3T		Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment
S-3V		Vermont Sales Tax Exemption Certificate For Registrable Motor Vehicles Other Than Cars and Trucks
S-3W		Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts
SUT-451	Instructions	Sales and Use Tax Return
SU-452		Vermont Use Tax Return
SUT-458		Aviation Jet Fuel and Natural Gas
SUT-459		Election by Manufacturer or Retailer Occasionally Acting as a Contractor

Withholding Forms and Instructions

Number	Instructions	Title
GB-1210-2023		2023 Income Tax Withholding Instructions, Tables, and Charts
NTC-1257-2023		2023 Withholding Record of Payment
W-4VT	IRS Tax Withholding Estimator	Employee’s Withholding Allowance Certificate
WHT-430		Withholding Tax Payment Use this voucher for the first and second payments of each quarter if you are a monthly filer, are not mandated to use myVTax, and cannot file and pay through myVTax.
WHT-434	Instructions myVTax Guide: Specifications for E-filing of 1099 Information Returns	Annual Withholding Reconciliation All taxpayers must file this reconciliation, every year.
WHT-436, HC-1	Instructions	Quarterly Withholding Reconciliation and Health Care Contribution All taxpayers must file this reconciliation every quarter. If you are a monthly payer, you should pay the first and second months by their due dates. The third month’s payment should be made when you file Form WHT-436, Quarterly Withholding Reconciliation. If you are a quarterly payer, you should pay when you file Form WHT-436, Quarterly Withholding Reconciliation.
GB-1098		myVTax Guide to Submitting W-2s, 1099s, and WHT-434
GB-1117		2022 Vermont Specifications for E-filing of 1099 Information Returns
GB-1118		2022 Vermont Specifications for Electronic W-2 (EFW-2) Filing
GB-1119		2021 Vermont WHT-434 Specifications for Electronic Filing
GB-1120		2021 Vermont WHT-436 Specifications for Electronic Filing

Other Assessment Forms and Instructions

Number	Instructions	Title
ABD-614	File using myVTax Instructions	Abandoned Beverage Container Deposit Remittance
HC-1, WHT-436	Instructions	Quarterly Withholding Reconciliation and Health Care Contribution
HC-2		Declaration of Health Care Coverage
RCT-330	File using myVTax	Railroad Corporate Tax Return Payment Voucher
RCT-331		Railroad Company Tax Return