IN-BOOKLET-2025: Tax Year 2025 Vermont Income Tax Return Booklet (includes IN-111, IN-112, IN-113, IN-116, HS-122, RCC-146, HI-144 and instructions) (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
The 2025 Vermont Income Tax Return Booklet contains forms and instructions for residents, part-year residents, and nonresidents. It covers the income tax return, homestead declaration, property tax credit, renter credit claim, and extension to file.
Who files this form
You must file a 2025 Vermont Income Tax Return if you are a full-year resident, part-year resident, or nonresident who must file a 2025 federal income tax return, and either:
- You earned or received more than $100 in Vermont income, or
- You earned or received gross income of more than $1,000 as a nonresident.
You must also file a Vermont income tax return to claim a refund of Vermont withholding or estimated tax payments.
Homeowners: Vermont residents must file an annual Homestead Declaration if their property qualifies as a homestead. For the 2026 declaration, you must own and occupy the homestead as your domicile as of April 1, 2026. If it is leased to a tenant on that date, it may still qualify if it is leased for no more than 182 days during the calendar year.
Credit claims: The booklet also covers property tax and renter credits. Eligibility depends on the requirements for each credit; these are separate from the income tax filing requirement.
When it's due
- 2025 income tax return: Due April 15, 2026. Extended returns are due October 15, 2026.
- 2025 income tax extension requiring payment: File by April 15, 2026. An extension does not extend the time to pay tax.
- 2025 Renter Credit Claim: Due April 15, 2026. You may file late through October 15, 2026, without a late-filing penalty.
- 2026 Homestead Declaration: Due April 15, 2026, to avoid possible town late-filing penalties. The final acceptance date listed is October 15, 2026.
- 2026 Property Tax Credit Claim: Due April 15, 2026. Late claims may be filed through October 15, 2026; generally, claims cannot be accepted after that date. This credit is based on 2025 household income and 2025/2026 property taxes.
There is no extension of time to file a Homestead Declaration or Property Tax Credit Claim.
Returns mailed through the U.S. Post Office are considered timely if the Department receives them within three business days after the due date. Electronic returns transmitted on the due date must reach the Department by midnight that day.
What you'll need
Have these documents and details ready, as applicable:
- Federal Form 1040 and all schedules. Include a complete copy as filed with the IRS if you mail your Vermont return.
- State copies of W-2s, 1099s, or other payment statements to verify Vermont income tax withheld. Include them when claiming withholding on Line 26a.
- Taxpayer information, including your mailing address, physical street address as of December 31, 2025, and required school district code. Joint filers must enter their spouse’s or civil union partner’s name and Social Security number or ITIN.
- Applicable Vermont schedules. For example, submit IN-113 if calculating an income adjustment, IN-117 for a credit for income tax paid to another state or Canadian province, and IN-119 for the adjustments or credits it covers.
- Schedule HI-144 to determine household income for a Property Tax Credit Claim.
- Charitable organization statements, if requested to support the charitable contribution credit.
If you use a recomputed federal return, provide both the original return filed with the IRS and the recomputed return.
An administrator or executor claiming a deceased taxpayer’s refund must attach a Probate Court Certificate of Appointment or a copy of completed federal Form 1310.
How to file
E-file the income tax return: To e-file Form IN-111 and its schedules, you must use a commercial software vendor. Check free-filing eligibility at tax.vermont.gov/free-file.
Use myVTax for other filings: At myVTax.vermont.gov, you can file an income tax extension, Renter Credit Claim, Homestead Declaration, and Property Tax Credit Claim without logging in. You can also make personal income tax payments by ACH debit at no charge.
File on paper: Forms are available at tax.vermont.gov. Use blue or black ink and print legibly, or complete the website’s fillable PDF. When mailing your return, include your complete federal Form 1040 and all schedules, along with applicable supporting documents. The supplied text does not identify a specific income tax return mailing address.
Do not email or fax your return. The Department lists emailed returns and faxed forms as unacceptable for processing.
Common mistakes
- Treating an extension as extra time to pay. Tax remains due by the original due date, and unpaid tax accrues interest and late-payment penalties.
- Leaving out credit documentation. Missing information can delay or prevent a credit and may result in a bill or reduced refund.
- Omitting withholding information. Enter Vermont withholding on Line 26a and attach the supporting payment statements to avoid delays or missing credit.
- Using unreadable or unacceptable paper forms. Use blue or black ink. Draft forms, photocopies, resized forms, and other forms listed as unacceptable may require resubmission. The resubmission date becomes the filing date, and a $25 processing fee may apply.
- Using an incorrect mailing address. This can delay processing and your refund if the Department needs more information. Notify the Department if you move after filing.
- Not rounding entries. Enter amounts rounded to the nearest whole dollar.
- Reporting the same use-tax purchases twice. Do not include purchases on the income tax use-tax worksheet if you already reported them on Form SUT-451 or SU-452.
Questions people ask
How can I check my refund?
Check your return and refund status at myVTax.vermont.gov.
Do I need a separate Vermont extension if I filed a federal extension?
No, unless you are making an extension payment. If you make an extension payment, you must file Form IN-151 with it. An extension only gives you more time to file, not more time to pay.
How do I correct my Vermont income tax return?
File an amended Vermont return within 60 days after you become aware of a change to Vermont income, file an amended IRS return, or receive an IRS notice of change. Check the “AMENDED” box on IN-111. Include a copy of federal Form 1040X, your amended federal Form 1040 with all schedules, and your amended Vermont IN-111 with all schedules, even unchanged ones. If you filed a Property Tax Credit Claim, also amend your income on HI-144.
What if I cannot pay all the tax I owe?
File on time and pay as much as you can. After the Department issues its first notice of intent to assess for underpayment, you may apply for a payment plan at myVTax.vermont.gov or in writing. Do not include a written payment-plan request with your return.
Does a request for more information mean I am being audited?
Not necessarily. Such requests are a routine part of processing. Respond promptly because your return cannot be processed until the Department receives the requested information. You may submit it through myVTax.vermont.gov for faster processing.