Vermont follows the federal filing calendar and adds two things preparers should not miss: a flat entity minimum tax that is due even at a loss, and required payments on behalf of nonresident owners. For the 2025 tax year, individual and C-corporation returns are due April 15, 2026, and pass-through returns are due March 16, 2026. Vermont has not adopted a pass-through entity tax, so the SALT-cap workaround available in many states does not exist here.

What are Vermont's 2026 tax filing deadlines?

For the 2025 tax year, the Vermont individual return (IN-111) and C-corporation return (CO-411) are due April 15, 2026. S-corporations, partnerships, and LLCs file the business entity return (BI-471), due March 16, 2026, since the statutory March 15 date falls on a Sunday. Vermont ties these dates to the federal due dates.

How does Vermont's extension work?

For individuals, Vermont honors the federal extension; if you filed a federal extension you do not file a separate Vermont one, and the extended deadline is October 15, 2026. A Vermont Form IN-151 is needed only to send an extension payment. Businesses get 30 days beyond the extended federal due date but must file Form BA-403 by the original due date. In every case the extension is to file, not to pay.

What is Vermont's minimum tax?

Vermont charges a minimum tax that is owed even in a loss year. Pass-through entities filing the BI-471 owe a flat $250 annual entity minimum tax (or $75 for qualifying small farms). C-corporations owe a minimum that scales with Vermont gross receipts: $100 at $500,000 or less, $500 up to $1 million, $2,000 up to $5 million, $6,000 up to $300 million, and $100,000 above that. These apply regardless of profitability.

How does Vermont tax nonresident pass-through owners?

The entity pays on their behalf. Vermont requires a pass-through entity to make payments for nonresident owners on Vermont-source income at 6.6%, the second-lowest marginal individual rate, remitted on Form WH-435. The entity can file composite using Schedule BI-473, or report owners individually. Very small entities may use an annual remittance option.

Does Vermont have a pass-through entity tax election?

No. Vermont has not enacted a pass-through entity tax, so there is no entity-level election to deduct state tax above the federal SALT cap. Vermont taxes pass-through income only at the owner level. For clients who hold interests in multiple states, this is worth stating directly, because a SALT workaround that applies to their Wisconsin or West Virginia entity does not carry over to Vermont.

Who owes Vermont estimated tax?

Individuals whose tax due after withholding is $500 or more pay quarterly on April 15, June 15, September 15, 2026, and January 15, 2027 (Form IN-114). The safe harbor is 100% of the prior-year liability or 90% of the current year. Corporations anticipating more than $500 in Vermont tax pay on the 15th of the 4th, 6th, 9th, and 12th months.

How does a firm handle Vermont at scale?

Vermont's dates are standard, so the attention goes to the two state-specific costs. The $250 entity minimum and the tiered corporate minimum mean a Vermont entity owes something every year, which should be in the client's expectations before the return is prepared. The 6.6% nonresident payment on WH-435 is an entity obligation that is easy to overlook when owners are scattered across states. Flag every Vermont entity for the minimum tax and screen for nonresident owners up front, and the surprises disappear. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the Vermont Department of Taxes. Verify against the source before filing.