Vermont State W-2 Reporting Requirements

Does Vermont Require State W-2 Reporting?

Yes, Vermont does require state W-2 reporting even if there was no state tax withholding.

How Must Vermont State W-2 Reporting be Filed?

Vermont accepts e-filing and paper filing.

What are the Forms and Due Dates for Vermont State W-2 Reporting?

In addition to the Form W-2, Vermont requires Form WHT-434Annual Withholding Reconciliation to be filed.

Forms W-2 and WHT-434 are due by January 31.

What are the W-2 penalties for Vermont?

The W-2 penalties for Vermont are as follows:

  • Late filing: Penalty of 5% of tax due per month late.
    • Minimum penalty of $50 regardless of tax due if return is more than 60 days late.
    • Maximum penalty of 25% of tax due.
  • Late Payment: Penalty of 5% of tax due per month.
    • Maximum penalty of 25% of tax due.
  • Fraud/Willfully intending to defeat or evade tax: Penalty of 100% of unpaid tax.
  • Interest may also apply for each month that not filed/paid.

See the Vermont Interest and Penalties webpage for more information.

What is the Responsible State Filing Agency?

Vermont Department of Taxes
133 State Street
Montpelier, VT 05633
Phone: (802) 828-2505

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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