WH-435: Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form WH-435 is a Vermont estimated income tax payment voucher for nonresident shareholders, partners, or members. It records the entity’s information, tax year dates, and payment amount in whole dollars.
Who files this form
Form WH-435 is for Vermont estimated income tax payments for nonresident shareholders, partners, or members. The form does not state the rules for determining who must make these payments.
If the payment amount is $0, do not file the form.
When it's due
For calendar-year filers, the payment due dates for tax year 2025 are:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
The form also requires payment at a “catch-up” date, if applicable, and refers to the instructions. No specific catch-up date is printed on the form, and instructions were not provided.
What you'll need
Have the following information ready to complete the voucher:
- Entity name and FEIN
- Mailing address, including foreign country if outside the United States
- Tax year beginning and ending dates, in YYYYMMDD format
- Payment amount in whole dollars
For payment by mail, send the voucher and a check.
How to file
Complete the entity information, tax year dates, and payment amount on Form WH-435.
Mail the voucher and check to:
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
If filing electronically, do not submit the paper form. The form does not provide electronic filing steps or a website.
Common mistakes
- Sending a paper form after filing electronically: The form says not to submit a paper form if filing electronically.
- Filing with a $0 payment: The form says not to file if the payment amount is $0.
- Including cents in the payment field: Enter the payment amount in whole dollars.
Questions people ask
Should I file Form WH-435 if my payment is $0?
No. The form says not to file if the payment amount is $0.
Should I send a paper voucher if I file electronically?
No. Do not submit the paper form if filing electronically.
What format should I use for the tax year dates?
Enter both the beginning and ending dates in YYYYMMDD format.
What phone number is listed for questions?
The form lists the Vermont Department of Taxes phone number as (802) 828-5723.