CO-422: Corporate Income Tax Return Payment Voucher (2024)
Vermont · Vermont Department of Taxes · Used for tax years 2024
Form CO-422 is a Vermont Corporate Income Tax payment voucher used to send a payment separately from a return. It identifies the corporation, its tax year, and the amount paid.
Who files this form
Use Form CO-422 to pay Vermont Corporate Income Tax separately from Form CO-411 or another return or payment voucher. For example, use it if you forgot to include a check with your mailed return or filed electronically and want to send a check separately.
Do not use CO-422 for Business Income Tax accounts. Do not file it if no payment is due.
What you'll need
To complete the voucher, have:
- The entity's tax year beginning and ending dates.
- Its Federal Employer Identification Number (FEIN).
- The business name and address, including the country if outside the United States.
- The payment amount in whole dollars.
- The check you are sending with the voucher.
How to file
Print in blue or black ink. Enter the entity's tax year beginning and ending dates in YYYYMMDD format, FEIN, business name, and address. Enter the payment amount in whole dollars.
Mail the voucher and payment to:
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
If you filed your return electronically, do not include a copy of that return with your payment.
Common mistakes
- Including CO-422 when sending payment with CO-411, CO-414, or BA-403. The instructions say not to include CO-422 with those payments.
- Including a copy of an electronically filed return with the payment. Do not include that copy.
- Using CO-422 for a Business Income Tax account. This voucher is for Corporate Income Tax.
- Filing the voucher when no payment is due. Do not file it for a $0 payment.
- Entering cents in the payment amount. Use whole dollars.
- Using a different date format. Enter tax year dates as YYYYMMDD.
Questions people ask
Can I use CO-422 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?
You may use CO-422 to send the missing payment.
Can I send payment with Form CO-411 instead?
Yes. The Department accepts payments with CO-411. Do not include CO-422 when sending payment with that return.
Should I file CO-422 if I owe nothing?
No. Do not file CO-422 if no payment is due.
Can Business Income Tax filers use this voucher?
No. The instructions direct those filers to use WH-435 for estimated payments on behalf of nonresident owners, or BI-470, the Vermont Business Income Tax Payment Voucher, instead.