CO-414: Corporate Estimated Tax Payment Voucher (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form CO-414 is Vermont’s Corporate Estimated Tax Payment Voucher for corporations filing Form CO-411, Vermont Corporate Income Tax Return. It records the corporation’s identifying information, tax year, and estimated tax payment amount.
Who files this form
A corporation with an expected annual Vermont income tax liability greater than $500 must file Form CO-414 and pay its estimated tax in four equal installments.
- Filers of Form CO-411, Vermont Corporate Income Tax Return, use CO-414 for estimated payments.
- Filers of Form BI-471, Vermont Business Income Tax Return, use Form WH-435 for estimated payments for nonresident shareholders, partners, or members.
When it's due
For tax year 2025, Form CO-414 vouchers and estimated payments are due on or before the 15th day of the 4th, 6th, 9th, and 12th months following the start of the fiscal year.
For 2025 calendar-year filers, those dates are April 15, June 15, September 15, and December 15. If the 15th falls on a weekend or holiday, payment is due the next business day.
What you'll need
To complete the voucher, have these details ready:
- Entity name, FEIN, and mailing address, including a foreign country if applicable.
- Tax year beginning and ending dates in YYYYMMDD format.
- Amount of the payment being sent with the voucher.
For a unitary or consolidated group, provide the name, address, and FEIN of the Principal Vermont Corporation or Vermont Parent Corporation, respectively. If mailing, send a check with the voucher.
How to file
Complete Form CO-414 with the entity information, tax year dates, and payment amount. Check the Change of Year End box if applicable.
Mail the completed voucher and check to:
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
If filing electronically, do not submit a paper form.
For unitary groups, payments must be applied to the Principal Vermont Corporation's account. For consolidated groups, payments must be applied to the Vermont Parent Corporation's account.
Common mistakes
- Sending a paper form when filing electronically. The form explicitly says not to submit a paper form if filing electronically.
- Using the wrong group member's information. Unitary groups must use the Principal Vermont Corporation's information and account. Consolidated groups must use the Vermont Parent Corporation's information and account.
- Underestimating tax or paying late. The form warns that interest for underpayment will be assessed if tax is underestimated or payments are late, subject to the exceptions listed on the form.
- Using CO-414 for BI-471 nonresident estimated payments. The form directs these filers to use WH-435 instead.
Questions people ask
How many estimated payments must a corporation make?
A corporation with expected annual Vermont income tax liability greater than $500 must pay its estimated tax in four equal installments.
When are payments not considered underestimated or late?
The form lists three alternatives: estimated payments are at least the amount due by applying current-year rates to the previous year's income; estimated payments are at least 90% of the current year's actual tax liability; or actual tax liability for this year or the prior year is less than $500.
Should I mail a paper voucher if I file electronically?
No. The form says not to submit a paper form if filing electronically.
Whose information should a unitary group enter?
For a combined return for a unitary group, enter the Principal Vermont Corporation's information. Payments must be applied to that corporation's account.
Where can I get help?
Call the Vermont Department of Taxes Taxpayer Services Division at (802) 828-5723 on Monday, Tuesday, Thursday, or Friday between 7:45 a.m. and 4:30 p.m.