IN-114: 2025 Individual Income Estimated Tax Payment Voucher (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form IN-114 is Vermont’s Individual Income Estimated Tax Payment Voucher. It records your payment amount, tax year, and taxpayer information and includes a worksheet to calculate quarterly estimated tax payments.
Who files this form
Form IN-114 is Vermont’s individual income estimated tax payment voucher.
The form states that you must pay during the calendar year, through withholding, timely estimated payments, or both, at least the lesser of:
- 100% of your prior-year tax liability, or
- 90% of your current-year tax liability.
If you do not meet this requirement and owe more than $500 when you file your personal income tax return, penalties and interest will be assessed.
When it's due
For tax year 2025, estimated payment due dates are:
- 1st quarter: April 15, 2025
- 2nd quarter: June 16, 2025
- 3rd quarter: September 15, 2025
- 4th quarter: January 15, 2026
What you'll need
Have the following information ready:
- Your 2024 tax liability if using the prior-year calculation.
- Your estimated 2025 Vermont taxable income, tax, adjustments, income adjustment percentage, and expected Vermont withholding if using the current-year calculation.
- The 2025 preliminary tax schedules referenced for worksheet Line 2.
- The Form IN-111 instructions for Line 10 and Line 15, referenced for worksheet adjustments.
- Your name, Social Security number, mailing address, tax year, and payment amount, plus your spouse’s or civil union partner’s name and Social Security number if applicable.
Keep the Taxpayer’s Worksheet for your records.
How to file
Calculate your payment using the Taxpayer’s Worksheet and record your payments.
Pay online: Visit myVTax.vermont.gov and select “Make a Payment.” The form lists ACH debit and credit card as payment options.
Pay by mail: Complete the voucher, printing in blue or black ink. Mail the voucher and payment to:
Vermont Department of Taxes
PO Box 1779
Montpelier, VT 05601-1779
Common mistakes
- Paying too little or paying late: The form warns that penalties and interest apply if you do not meet the payment requirement and owe more than $500 when you file. Each quarter’s underpayment is assessed from the estimated payment due date until the tax is paid.
- Not keeping payment records: The form reminds you to record your payments and keep the Taxpayer’s Worksheet.
- Using the wrong ink: The form asks you to print in blue or black ink.
Questions people ask
Can I pay my estimated income tax online?
Yes. Go to myVTax.vermont.gov and select “Make a Payment.” You can pay by ACH debit or credit card.
How can I check my estimated payments?
At myVTax.vermont.gov, look under Payments and select “Find my Estimated Payment.”
Should I keep the worksheet?
Yes. The form says to keep the Taxpayer’s Worksheet for your records and record your payments.
What happens if I underpay?
If you do not meet the payment requirement and owe more than $500 when you file your personal income tax return, penalties and interest will be assessed. Each quarter’s underpayment is assessed from its payment due date until the tax is paid.
How can I contact the department by phone?
Call (866) 828-2865 toll-free in Vermont, or (802) 828-2865 for local and out-of-state calls.