IN-152A: Annualized Income Installment Method for Underpayment of 2025 Estimated Tax by Individuals, Estates, and Trusts (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Vermont Worksheet IN-152A calculates underpayment of 2025 estimated tax for individuals, estates, and trusts using the annualized income installment method. It uses amounts from federal Form 2210 to calculate required quarterly Vermont payments, underpayments, and related interes
When it's due
For tax year 2025, the worksheet lists these quarterly payment due dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
For the 2025 underpayment calculation, Line 9 uses the date full payment was made or April 15, 2026, whichever is earlier.
What you'll need
Have these forms and payment details available:
- Federal Form 2210, pages 1–4. Attach a copy. The worksheet uses Page 1, Line 9, and Page 3, Line 27.
- 2025 Vermont Form IN-111. You will use Lines 20, 26c, 26a, 26d, and 26e.
- 2024 Vermont Form IN-111. You will use Lines 20 and 26c.
- Payment records. You will need the 2024 carryforward, 2025 quarterly estimated payments made by each due date, and the date full payment was made.
The taxpayer information area asks for your name and Social Security number, and your spouse’s or civil union partner’s name and Social Security number.
Common mistakes
- Using the wrong ink. The worksheet says to print in blue or black ink.
- Forgetting the attachment. Attach federal Form 2210, pages 1–4.
- Putting too much on Line 7c for a quarter. Each quarter’s amount must not exceed Line 6. Apply any excess to the next quarter.
- Entering a negative underpayment. Line 8 cannot be less than zero.
- Ignoring part of a month when calculating the penalty. On Line 14, a portion of a month counts as a whole month.
- Using the wrong starting date for fourth-quarter interest. Line 10b says to count fourth-quarter days from January 15, 2026.
Questions people ask
How is the required annual Vermont payment calculated?
Line 1 is 90% of your 2025 Vermont tax minus credits, using Form IN-111, Line 20 minus Line 26c. Line 2 is 100% of the same calculation for 2024. Enter the smaller amount on Line 3.
How does the worksheet calculate each quarter’s Vermont payment due?
Enter the quarterly amounts from federal Form 2210, Page 3, Line 27, on Line 5. For each quarter, divide Line 5 by Line 4, then multiply by Line 3. Enter the result on Line 6.
What interest rates does the worksheet use?
Line 11a uses 8.50% for 2025 interest, and Line 11b uses 7.75% for 2026 interest. Each calculation divides the applicable number of days by 365, then multiplies by the rate and the underpayment on Line 8.
How is the underpayment penalty calculated?
For each quarter, Line 14 counts the months from the payment due date to the date on Line 9. A portion of a month counts as a whole month. Line 15 multiplies that number by 1% and then by the underpayment on Line 8.
Where is the combined interest and penalty shown?
Line 17 adds the total underpayment interest on Line 13 and the total underpayment penalty on Line 16.