Vermont payroll tax form information

Alerts and notices

Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Vermont Department of Labor

Website: http://labor.vermont.gov/

Description Approval Information Filing Methods Web fill-in Form Due Date
C-101 Non-submittable only Web fill-in, Internet No Last day of the following month*
C-147 Non-submittable only Web fill-in, Internet No Last day of the following month*

* Due date adjusts for non-banking days

Withholding forms

Agency: Vermont Department of Taxes - Agency of Administration

Website: http://www.tax.vermont.gov

Description Approval Information Filing Methods Web fill-in Form Due Date
WHT-430 Approved Paper No By deposit schedule*
WHT-436 Approved Paper, Internet No 25th of the following month*
WHT-434 Approved Paper, Internet No January 31st*
W-2 Copy 1 Available up to 2020 (No approval required) Paper, Internet No January 31st*

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-B No approval required Internet No January 31st
1099-DIV No approval required Internet No January 31st
1099-G No approval required Internet No January 31st
1099-INT No approval required Internet No January 31st
1099-MISC No approval required Internet No January 31st
1099-OID No approval required Internet No January 31st
1099-PATR No approval required Internet No January 31st
1099-R No approval required Internet No January 31st
W-2G No approval required Internet No January 31st

See also: State 1099 files overview

Note: Files are created only when the forms include state withholding amounts.

State website: www.tax.vermont.gov

Form processing tips

The Vermont Healthcare Contribution on Form WHT-436 is calculated based on:
a) whether or not the client offers a health care plan for employees and contributes to its cost and
b) whether or not an employee is included in the calculation of the contribution.

  • For clients that offer health care plans to employees, mark the Offers health care plan checkbox (in the Miscellaneous section of the Setup > Clients > Payroll Information tab).
  • For clients that also contribute toward the premium of the health care plan, mark the Contributes toward premium checkbox.
  • If the client offers a health care plan and contributes toward the premium and the Seasonal employer checkbox is marked for the client on the Payroll Taxes tab of the Setup > Clients screen, the client is exempt from the health care contribution calculation on the form.
  • If the client offers a health care plan and contributes toward the premium and the Seasonal checkbox is marked for an employee on the Personal tab of the Setup > Employees screen, the employee is not included in the calculation of the Health Care Contribution on Form WHT-436.
  • If an employee is not insured under any health plan, mark the Uninsured for health care checkbox in the Reporting Types section of the Setup > Employees > Personal tab.

E-filing notes

Forms C-101 and C-147

  • Registration with the Vermont Department of Labor as a payroll service provider is required by submitting the C-29 3rd Party Application.
  • File format - ASCII (Format 1)
  • The state will give you access to the online filing application for quarterly wage and contribution reporting after they receive and approve your registration.

Forms WHT-434 and WHT-436

  • Registration is required by creating and registering a myVTax account as a third party person, and then each of your clients must log in to their own myVTax accounts and grant permission to your account username to View, File, and Pay withholding forms on their behalf. For more information, navigate to the Agency of Administration Department of Taxes website and click the Grant myVTTax Access to my Tax Practitioner link.
  • File format - ASCII
  • Navigate to the Vermont Department of Taxes website and find the Tax Professionals web page. Click the File and Pay link on the left, log into your myVTtax account, and follow the steps to file via a bulk upload.
Note: Enter the Vermont User ID Number in the Transmitter Information dialog, accessed from the Actions > Process Internet/Magnetic Files screen.

State ID formats

Unemployment ID: 7 digits formatted as ### #### or 8 digits formatted as ### #### # with the last digit a valid check digit when 8 digits

Withholding ID: 11 characters formatted as WTH########

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: 10 days from hire date
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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