BA-410: Vermont Corporate Income Tax Affiliation Schedule (2024)
Vermont · Vermont Department of Taxes · Used for tax years 2024
Vermont Schedule BA-410 reports information about affiliates, subsidiaries, and entities contributing income or activity to a Vermont unitary group. It lists each affiliate’s name, FEIN, Vermont sales or activity, and unitary group, disregarded entity, and directly owned pass-thr
Who files this form
For tax year 2024, Schedule BA-410 is required for combined and consolidated returns. Provide information for all affiliates, subsidiaries, and entities contributing income or activity to the Vermont Unitary Group.
What you'll need
Have Form CO-411 or Form BI-471 available so the entity name on Schedule BA-410 matches the return. You will also need:
- The entity’s FEIN and fiscal year ending date, in YYYYMMDD format.
- Each affiliate’s name and FEIN.
- A “Y” or “N” answer for each affiliate indicating whether it has Vermont sales or activity, is a disregarded entity, is a unitary group member, and is a directly owned pass-through entity.
How to file
Include Schedule BA-410 with Form CO-411 or Form BI-471. Use additional schedules if necessary.
The provided form does not list a mailing address or e-filing directions.
Common mistakes
- Leaving out affiliates, subsidiaries, or entities contributing income or activity to the Vermont Unitary Group. The form asks for all of them.
- Using an entity name that does not match Form CO-411 or Form BI-471.
- Omitting Schedule BA-410 from a combined or consolidated return.
- Failing to use additional schedules when needed.
Questions people ask
Which return should include Schedule BA-410?
Include it with Form CO-411 or Form BI-471.
Which entities should I list?
List all affiliates, subsidiaries, and entities contributing income or activity to the Vermont Unitary Group.
What if I need more space?
The schedule has 20 numbered rows. Use additional schedules if necessary.
How should I enter the fiscal year ending date?
Use YYYYMMDD format, as shown on the form.
How do I answer the entity-status questions?
Enter “Y” or “N” for whether each affiliate has Vermont sales or activity, is a disregarded entity, is a unitary group member, and is a directly owned pass-through entity.