IN-111: Vermont Income Tax Return (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form IN-111 is the 2025 Vermont Income Tax Return for individuals. It reports income, deductions, exemptions, taxes, credits, and payments to calculate a refund or amount due.
What you'll need
Have your federal Form 1040 available. Form IN-111 uses federal adjusted gross income from Form 1040, Line 11a, and information about dependents claimed on your federal return.
Depending on which lines apply to you, also have:
- W-2 and 1099 forms showing 2025 Vermont tax withheld.
- Records of 2025 estimated tax payments, any amount carried forward from 2024, and payments made with a 2025 extension.
- Schedule IN-112 for income modifications and refundable credits.
- Schedule IN-113 for the income adjustment.
- Schedule IN-117 for the other state credit.
- Schedule IN-119 for tax adjustments and Vermont tax credits.
- Form RW-171 for Vermont real estate withholding and Schedule K-1VT for allocated nonresident estimated tax payments.
- Worksheet IN-152 or IN-152A for interest and penalty on underpayment of estimated tax.
How to file
The form encourages electronic filing for a faster refund. Visit tax.vermont.gov for more information.
If completing the form by hand, print in blue or black ink. Sign and date the return. For a joint return, both taxpayers must sign. Keep a copy for your records.
The supplied form does not give a mailing address.
Common mistakes
- Missing a joint-return signature: Both taxpayers must sign a joint return.
- Using the wrong ink: The form says to print in blue or black ink.
- Overlooking the standard deduction instructions: The form says to see the instructions if you or your spouse checked any standard deduction boxes on federal Form 1040, page 1.
- Missing the Line 8 instruction reminder: If Line 1 is greater than $150,000, the form says to see the instructions.
- Not keeping a copy: Keep a copy of the return for your records.
Questions people ask
What is the Vermont standard deduction for 2025?
The form lists $7,650 for single or married/CU filing separately, $15,300 for married/CU filing jointly or qualifying widow(er), and $11,450 for head of household. It directs you to the instructions if you or your spouse checked any standard deduction boxes on federal Form 1040, page 1.
How are personal exemptions calculated?
For 2025, multiply the total exemptions on Line 5d by $5,300. Enter one for yourself if no one can claim you as a dependent, one for your jointly filed spouse or CU partner if no one can claim them as a dependent, and the number of other dependents claimed on federal Form 1040.
Can I apply my refund to next year's taxes?
Yes. Line 28a lets you credit part of your refund to your 2026 estimated tax payment. Line 28b lets you credit part to your 2026 property tax bill. These amounts are subtracted from your overpayment to calculate the refund on Line 29.
Where do I report use tax?
Use Line 22 for taxable items on which no sales tax was charged, including online purchases. The form refers you to the instructions, worksheet, and chart. It also has a checkbox to certify that no use tax is due.