CO-422: Corporate Income Tax Return Payment Voucher (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form CO-422 is a Vermont Corporate Income Tax Payment Voucher used to send a payment separately from a return. It records the entity’s name, address, federal employer identification number, tax year dates, and payment amount.
Who files this form
Use Form CO-422 to pay Vermont Corporate Income Tax when you are not submitting payment with Form CO-411 or another return or payment voucher.
For example, use it if you forgot to include a check with a mailed return or payment coupon, or if you filed electronically and want to send a check separately.
Do not file CO-422 if no payment is due. Do not use it for Business 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).
- Its business name and mailing address, including the country if outside the United States.
- The payment amount in whole dollars.
Include your payment 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 tax year beginning and ending dates in YYYYMMDD format, the FEIN, and the business name and address. Enter the included 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, you may use CO-422 to send a check separately. Do not include a copy of the electronically filed return.
Common mistakes
- Filing CO-422 when the payment is $0. Do not file it if no payment is due.
- Including CO-422 with a payment sent with CO-411, CO-414, or BA-403. The form says not to include CO-422 with those payments.
- Enclosing a copy of an electronically filed return with the payment. Do not include that copy.
- Using CO-422 for a Business Income Tax account. Business Income Tax filers should use WH-435 for estimated payments on behalf of nonresident owners, or BI-470 in place of CO-422.
- Entering cents or using the wrong date format. Use whole dollars for the payment and YYYYMMDD for tax year dates.
Questions people ask
Can I send payment with Form CO-411 instead?
Yes. The Department accepts payments with Form CO-411. Do not include CO-422 when sending payment with CO-411.
Can I use CO-422 after filing electronically?
Yes, if you want to send a check separately. Do not include a copy of the electronically filed return with your payment.
What if I mailed my return but forgot the check?
You may use CO-422 to send the missing payment separately.
Should I file CO-422 if I owe nothing?
No. Do not file CO-422 if no payment is due.
Can I use CO-422 for Business Income Tax?
No. Business Income Tax filers should use WH-435 to make estimated payments on behalf of nonresident owners, or BI-470 in place of CO-422.