Instructions For Form In-111 (Page 4 of 18) in pdf

We may ask you for financial information to determine the appropriate payment plan. Without a payment plan,

unpaid income tax will result in collection action which may include the imposition of liens, court action, wage

garnishment, bank levies, revocation of your business and/or professional license(s), imposition of a bond on your

authority to do business, and the assignment of your debt to a private collection agency.

How do I claim a refund on my Vermont withholding or estimated tax payments?

You must file a Vermont Income Tax Return to claim a refund of Vermont withholding or estimated tax payments.

You have up to three years from the due date of the return, including extensions, to file a claim for overpayment of

tax due.

How do I correct a mistake or add information to my Vermont Income Tax Return?

You are required to file an amended Vermont return within 60 days of the following: 1) you become aware of a

change to your Vermont income; 2) you file an amended return with the IRS; or 3) you receive a notice of change

from the IRS. A late filing penalty will be assessed if the amended Vermont return is not filed within the 60 days.

Check the “AMENDED” box on Form IN-111, Section 1, when filing an amended return for the applicable tax

year.

NOTE: If you filed a Property Tax Adjustment Claim or Renter Rebate Claim, you must also amend your income

on Schedule HI-144, Household Income, which you should have submitted with your claim.

Income Tax Form Instructions

FORM IN-111

Vermont Income Tax

Section 1 Taxpayer Information REQUIRED entries.

Print your information in blue or black ink on all forms and schedules being filed. For best results, file

electronically or complete the fillable PDF available on our website. If filing jointly, you must enter the name and

Social Security Number of your spouse/civil union partner.

Mailing Address

Use the address where you receive mail from the United States Post Office. If you move after you submit your

income tax return, see our website to learn how to change your mailing address.

Driver’s License Number

The Vermont Department of Taxes is now requesting your driver’s license information – number and state – as

another way to verify your identification and fight identity theft. This will help us process your return and, if

applicable, your refund. If you do not have a driver’s license, you may leave it blank.

Recomputed Federal Return

Check this box if the information for federal line references is from a recomputed federal return.

Deceased Taxpayer

Check the applicable box if the taxpayer or spouse/civil union partner died during 2017. Administrator or Executor:

To claim an income tax refund on behalf of the deceased, attach the court certificate showing your appointment as

administrator or executor and a copy of completed federal Form 1310. Vermont Fiduciary Return of Income, Form

FI-161, should be filed to report the income of an estate or trust. Call 802-828-6820 for information.

Line 1

Vermont School District Code: REQUIRED entry. School district codes are published in the instructions, or

you may find them on our website.

• Vermont residents: Use the 3-digit school district code for your residence on Dec. 31, 2017.

• Nonresidents: Enter 999 as your school district code.

Line 2

Enter your 911 physical street address as of Dec. 31, 2017. We need your physical address, not your mailing

address.

Section 2 Tax Filing Information

Filing Status REQUIRED entry.

Check the box to show your Vermont filing status. When filing separately, check the applicable Box 8a or 8b and

enter the Social Security Number of your spouse/civil union partner. The Vermont filing status must be the same

as your federal filing status except in the following two situations where federal information may be recomputed

for Vermont purposes:

1. Civil Union (available to same sex couples holding valid civil union certificates): Recomputed federal

income tax information required.

2. Only one spouse has sufficient nexus to Vermont subject to Vermont’s tax jurisdiction: Recomputed

federal income tax information may be used. Read Technical Bulletin 55 on our website. If you choose

to file your Vermont Income Tax Return as “Married Filing Jointly,” you cannot use Schedule IN-113,

Part I, to apportion income of the nonresident spouse. The credit for income tax paid to another state is

available by completing Schedule IN-117.

2017 Form IN-111 Instructions

Page 4 of 18

Instructions For Form In-111 Page 4

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