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

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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