Instructions For Form In-111 (Page 2 of 18) in pdf

General Instructions

Requirement to File a Vermont Income Tax Return

A 2017 Vermont Income Tax Return must be filed by a full-year or a part-year Vermont resident or a nonresident

if you are required to file a 2017 federal income tax return, AND

• You earned or received more than $100 in Vermont income,

• You earned or received gross income of more than $1,000 as a nonresident. Read Vermont law at

32 V.S.A. § 5861 and § 5823(b) for information on sources of income.

Visit our website for more information.

Due Date

The 2017 Vermont Income Tax Return must be filed by April 17, 2018.

Timely Filing

Tax returns mailed through the U.S. Post Office are considered to be submitted on time if we receive them at the

Department within three business days after the due date. Electronic filings transmitted on the due date are

on time if the Department receives them by midnight of the

due date. If you bring the return to the Department, you must

deliver it on or before the due date to be on time.

Use Whole Dollars

Round entries to the nearest whole dollar.

Late Filing Penalty and Interest after the April Due Date

The cents are preprinted with zeroes.

You are allowed to file a Vermont income tax return up to

Use Only Blue or Black Ink on Paper Forms

60 days after April 17, 2018, even if you have not filed an

If you are completing a paper form, use

extension of time to file. However, if you file the return on

only blue or black ink. Please print legibly.

the 61st day after the due date or later, the Department will

If the Department cannot read your forms,

assess a $50 late file penalty. Late payment penalty and

we may send them back to you. Then,

interest accrue after the due date.

you must resubmit properly completed,

Filing an Extension for the Vermont Income Tax Return

legible returns. See “Forms That Cannot

To receive a six-month extension of time to file your 2017

Be Processed” below for more information.

Income Tax Return, file Form IN-151, Application for

Extension of Time to File Form IN-111, on or before the due

date. An extension only allows additional time to file your income tax return. It does not extend the due date for

your tax payment. Interest and penalty accrue on any tax due from April 18 to the date the Department receives

your payment of tax. Extensions can be filed online at

Due dates: Extension requests must be filed by April 17, 2018.

Extended returns must be filed by Oct. 15, 2018.

Late Filing Penalty and Interest after the Extended Due Date

If you have filed an extension but do not file by the Oct. 15, 2018, extended due date, we will charge a $50 late file

penalty. Late payment penalty and interest accrue after the April due date. NOTE: The late filing penalty applies

even if you have a refund or no tax is due. If any tax is due, late payment penalty and interest charges also apply.

Incomplete Forms

If information necessary to support a credit or benefit is missing, your filing may be processed but the credit denied.

This may result in a bill or reduced refund. You will have an opportunity to supply the information. In some

instances, your tax forms may be returned to you. The credit or benefit cannot be processed until the Department

receives the missing document(s) or information.

Forms That Cannot Be Processed

If your filing is not acceptable for processing, the Department may return your paper forms to you and you must

submit them again. The date you resubmit the forms becomes the filing date of your return. The Department may

also transfer your filing information onto acceptable forms. We may assess a $25 processing fee to partially cover

the cost of transferring the information. Examples of unacceptable filings include the following: forms marked

“draft” or “do not file,” forms not pre-approved by the Department, photocopies of forms, reduced or enlarged

forms, faxed forms, forms not written in blue or black ink, or forms generated from different sources.

Homestead Declaration

Under Vermont law, every Vermont resident whose property meets the definition of a “homestead” must file a

Homestead Declaration. A homestead is the principal dwelling and parcel of land surrounding the dwelling. It is

your responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the

following requirements: 1) you are a Vermont resident, and 2) you own and occupy a homestead as your domicile

as of April 1, 2018. NOTE: If you meet these requirements, except that your homestead is leased to a tenant on

April 1, 2018, you may still claim it as a homestead if it is not leased for more than 182 days in the calendar year.

For definitions of “domicile,” “resident,” and “nonresident,” see our website.

Due date: The Homestead Declaration must be filed by April 17, 2018.

2017 Form IN-111 Instructions

Page 2 of 18

Instructions For Form In-111 Page 2

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