BI-470: Business Income Tax Return Payment Voucher (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form BI-470 is a Vermont Business Income Tax payment voucher for S corporations, partnerships, and many LLCs. It identifies the business, its tax year, and the payment amount. It is not for Corporate Income Tax accounts.
Who files this form
Use Form BI-470 to send a separate Business Income Tax payment for an S-corporation, partnership, or many LLCs when you are not submitting payment with Form BI-471 or Form BI-476. For example, use it if you forgot to include a check with a mailed return or filed electronically and want to mail a check separately.
Do not file BI-470 if no payment is due or if you are making the payment with another return. Do not use it for Corporate Income Tax accounts.
What you'll need
To complete the voucher, have these details ready:
- The entity’s tax year beginning and ending dates.
- Its Federal Employer Identification Number (FEIN).
- The business name and mailing address, including the country if outside the United States.
- The payment amount in whole dollars.
Include your check with the voucher. If you filed electronically, do not include a copy of that return.
How to file
- Print in blue or black ink.
- Enter the entity’s tax year beginning and ending dates in YYYYMMDD format.
- Enter the FEIN, business name, and address. Include the country if it is not the United States.
- Enter the payment amount in whole dollars.
- Mail the completed voucher and check to:
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
If you filed your return electronically, do not include a copy of it with the payment. Do not file the voucher if the payment is $0.
Common mistakes
- Filing BI-470 when no payment is due. The form says not to file it for a $0 payment.
- Including a copy of an electronically filed return with the payment. The form specifically says not to do this.
- Including BI-470 when paying with another return, such as BI-471, WH-435, or BA-403. The form also says to use BI-470 only when not submitting payment with BI-471 or BI-476.
- Using BI-470 for a Corporate Income Tax account. C-corporations should use CO-414 for estimated payments or CO-422 instead of this voucher.
- Entering cents, using the wrong date format, or using ink other than blue or black. Use whole dollars, YYYYMMDD dates, and blue or black ink.
Questions people ask
Can I use BI-470 after filing electronically?
Yes. You may use it to send a check separately. Do not include a copy of your electronically filed return.
What if I mailed my return but forgot the check?
The form lists this as a reason to use BI-470 to send your payment separately.
Should I file BI-470 if I owe nothing?
No. Do not file it if no payment is due or the payment amount is $0.
Can a C-corporation use this voucher?
No. For Corporate Income Tax accounts, the form directs C-corporations to CO-414 for estimated payments or CO-422 instead of BI-470.
Who can I call with questions?
The phone number printed on the form is (802) 828-5723.