FORM WHT-436 Instructions    

                     Quarterly Withholding Reconciliation
                                                                                                                                  Page 1

                      GENERAL INFORMATION
                      Please print in BLUE or BLACK ink only.

IMPORTANT INFORMATION
 Quarter                                      Form WHT-436 Due Dates*
 January 1 – March 31  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . April 25
 April 1 – June 30  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . July 25 
 July 1 – September 30  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . October 25
 October 1 – December 31  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . January 25

 *If the due date falls on a weekend or holiday, the return is due the next business day .

All  taxpayers  (Quarterly,  Monthly,  and  Semi-Weekly)  are  required  to  file  Form  WHT-436  at  the  close  of  each 
 quarter.  Returns must be filed every quarter even if no tax is due.  Visit our secure online filing site at                     INSTR  (Place at FIRST page)
 www.myVTax.vermont.gov to file this form electronically.  Please only file one WHT-436 return each                               Instr . pages 
 quarter, per account.

Quarterly Payments – You are required to file Form WHT-436 on the quarterly filing date.  You may file a return and remit 
 your payment at the same time.  If you are unable to file your return electronically, you may find a copy of 
 our fillable form at www.tax.vermont.gov.
                                                                                                                                  1 - 2
Monthly Payments – You are required to file Form WHT-436 on the quarterly filing date.  You must remit payments every 
 month by the 25th.  You may submit payments electronically via ACH Debit or ACH Credit.  If you are 
 unable to submit payments electronically, you may submit payments for the first two months of the quarter 
 using Form WHT-430, Withholding Tax Payment Voucher.  Submit your final payment for the quarter with 
 Form WHT-436.  

Semi-Weekly Payments – You are required to file Form WHT-436 on the quarterly filing date.  You must remit your payments 
 electronically via ACH Debit or ACH Credit.  

 See our website at www.tax.vermont.gov for detailed instructions regarding Vermont Income Tax Withholding.

                                                                                                         Form WHT-436 Instructions
                                                                                                         Page 1 of 2
                                                                                                         Rev. 10/20

                                  SPECIFIC INSTRUCTIONS
Number of Employees
         Enter the number of full-time and part-time employees on the last day of the quarter .  If you are reporting 
         only nonwage payments, enter zeroes on Lines A and B .                                                         Page 2

PART I   Part I is used to report the total Vermont wages paid this quarter and the total Vermont tax withheld from 
         the wages .

PART II  Part II is used to report the total Vermont nonwage payments paid this quarter and the total Vermont tax 
         withheld from the nonwage payments.  Nonwage payments include payments reported on Form 1099R, 
         Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., 
         and Form 1099-Misc, Miscellaneous Income.  

PART III Part III is used to report your Health Care Contribution and your payment for the quarter.  You should remit 
         this payment with Form WHT-436.  For more information, see Form HC-1, Health Care Contributions 
         Worksheet, on our website www.tax.vermont.gov.

PART IV  In this section, you will calculate how much to pay for this quarter.  This payment includes tax withheld plus 
         your Health Care Contribution.

                                                                                                                        INSTR  (Place at LAST page)
                                 Contacting the Department                                                              Instr . pages 

       Mailing address: 

       Vermont Department of Taxes     Telephone:                (802) 828-2551
       133 State Street                Email Address:            tax.business@vermont.gov                               1 - 2
       Montpelier, VT  05633-1401      Web site Address:         www .tax.vermont.gov

         NOTE:  Form WHT-436 is subject to change without notice.  Please check our 
         website at www.tax.vermont.gov each quarter to make sure you are filing on the 
         current form .

                                                                      Form WHT-436 Instructions
                                                                                        Page 2 of 2
                                                                                        Rev. 10/20