BA-410: Vermont Corporate Income Tax Affiliation Schedule (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Schedule BA-410 is Vermont’s 2025 Corporate and Business Income Tax Affiliation schedule, included with Form CO-411 or Form BI-471. It reports affiliates, subsidiaries, and entities contributing income or activity to a Vermont unitary group, including their FEINs, Vermont sales o
Who files this form
For tax year 2025, 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 the following information ready:
- Entity name, matching Form CO-411 or Form BI-471.
- Fiscal year ending, in YYYYMMDD format.
- Entity FEIN.
- Each affiliate’s name and FEIN.
- A “Y” or “N” 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.
Common mistakes
- Leaving out affiliates, subsidiaries, or entities that contribute 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.
- Failing to include BA-410 with Form CO-411 or Form BI-471.
- Omitting entries when more space is needed. The form says to use additional schedules if necessary.
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?
Use additional schedules if necessary. Each schedule has 20 numbered rows.
How should I enter the fiscal year ending?
Use YYYYMMDD format.
How do I answer the affiliate status questions?
Enter “Y” or “N” for Vermont sales or activity, disregarded entity status, unitary group membership, and whether the affiliate is a directly owned pass-through entity.