2025 Form IN-111 Instructions tax.vermont.gov Page 1 of 20 Online Options for Filers at myVTax.vermont.gov NO LOGIN REQUIRED You can do more online through myVTax. • File extensions for Personal Income Tax • File Renter Credit Claim (Form RCC-146) • Landlords can file the Landlord Certificate (Form LRC-140) and Statement of Rent for Mobile Home Park Lot Rent, Co-ops, and Land Trusts (Form LRC-147) • File the Homestead Declaration and Property Tax Credit (Form HS-122/Schedule HI-144) • Set up third party access for your tax preparer • Respond to correspondence • Access “Check the Status of your Return” service to view information on your return and refund status • Check your estimated payments and carryforwards • Make your Personal Income Tax payments electronically for no charge via ACH Debit • File and pay Property Transfer Tax • Enter into a payment plan Please note: To e-file your IN-111 and associated schedules, you must use a commercial software vendor. If you are eligible, you may file for free using one of the software vendors offering free services to Vermonters. For eligibility and to see the offers, visit tax.vermont.gov/free-file. Be on Guard against Identity Theft and Tax Scams Identity theft, tax refund fraud, and similar tax scams continue to target taxpayers in Vermont. Taxpayers have reported emails and phone calls from people posing as employees of the Internal Revenue Service (IRS) and the Vermont Department of Taxes. Some scammers are clever enough to pose as their victims’ tax preparers to obtain private information. A common ploy scammers use is to falsely claim taxes are owed and demand immediate payment using threats and bullying. Scammers often target the elderly using these tactics. How to protect yourself from becoming a victim • Never give out personal information unless you are sure of the identity of the person requesting it. • If you suspect that an email or phone call is fraudulent, do not engage in conversation. Contact the Department at 802-828-2865 or 1-866-828-2865 (toll-free) to verify an email or phone call. How to report fraud • Report suspected fraud immediately to the Vermont Department of Taxes and the IRS. Information about how to report fraud is available on the Department website at tax.vermont.gov/identity-theft. • Suspected fraud also should be reported to the Vermont Attorney General’s Consumer Assistance Program at 1-800-649-2424 (toll-free).

2025 Form IN-111 Instructions tax.vermont.gov Page 2 of 20 Free Tax Help for Vermonters Interpretation Services Free interpretation and translation services are available. رفوتت تامدخ ةمجرتلا ةيروفلا ةمجرتلاو ةيريرحتلا ناجمًا. Dostupne su usluge besplatnog pismenog i usmenog prevođenja. အခမဲ့ စကားပြန်နှင့် ဘာသာပြန် ဝန်ဆောင်မှုများ ရရှိနိုင်ပါသည်။ 可提供免费口译和笔译服务。 تامدخ همجرت یبتک و یهافش ناگیار رد سرتسد تسا. Des services d’interprétation et de traduction gratuits sont disponibles. Serivisi zo gusigura mu ndimi no guhindura mu ndimi zo ku buntu zirahari. निःशुल्क दोभाषे र अनुवादन सेवाहरू उपलब्ध छन्। د ېړابژ ایړو هنوتمدخ هسالرت يد. Waxaa diyaar kuu ah adeegyo tarjumaad oo afka ah iyo qaar qoraal ah. Se ofrecen servicios gratuitos de interpretación y traducción. Huduma za ukalimani na tafsiri za bila malipo. Пропонуються безплатні послуги усного й письмового перекладу. Hiện có sẵn các dịch vụ thông dịch và biên dịch miễn phí. tax.vermont.gov/Translate Free File Do you know that two out of three Vermont taxpayers qualify to use Free File to file their federal and Vermont tax returns for free! Free File software walks you through the filing process and uses the information you enter to suggest tax credits for you. Find out if you qualify for Free File. Visit tax.vermont.gov/free-file Volunteer Income Tax Assistance (VITA) & Tax Counseling for the Elderly (TCE) Programs

Free tax help is available through VITA to the elderly and those with 1) lower incomes, 2) disabilities, or 3) limited English. TCE focuses on those age 60 years and older. The IRS sponsors both programs. www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers.

Call 1-800-906-9887 to find a location near you. AARP Foundation Tax-Aide Program

AARP Foundation Tax-Aide provides tax assistance to anyone, free of charge, with a focus on taxpayers who are over 50 and have low to moderate income. You don't need to be an AARP member to use the service. Find the Tax-Aide location nearest you at aarp.org. Search for “Tax Aide.” MyFreeTaxes Partnership

The partnership offers free federal and Vermont filing assistance for qualified individuals. You can opt to file online yourself and get help along the way, or have someone file for you online or in person.

Are you eligible? Find out at myfreetaxes.com. Retirement Accounts and Matching Programs

Don't have a retirement plan at work? Visit vtsaves.vermont.gov to learn about retirement accounts and matching programs.

2025 Form IN-111 Instructions tax.vermont.gov Page 3 of 20 General Instructions Requirement to File a Vermont Income Tax Return

A 2025 Vermont Income Tax Return must be filed by all full-year or part-year Vermont residents or nonresidents if you are required to file a 2025 federal income tax return, AND • You earned or received more than $100 in Vermont income, OR • 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 2025 Vermont Income Tax Return must be filed by April 15, 2026. Timely Filing

Tax returns mailed through the U.S. Post Office are considered 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. Late Filing Penalty and Interest after the April Due Date

A Vermont income tax return can be filed up to 60 days after April 15, 2026, even if you have not filed an extension of time to file. However, if you file the return on the 61st day after the due date or later, the Department will assess a $50 late file penalty. Late payment penalty and interest accrue after the April 15th due date. Filing an Extension for the Vermont Income Tax Return

If you filed a federal extension, you are not required to file a separate extension with the State of Vermont. If you are making an extension payment, you must file Form IN-151 with your payment. 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 16 to the date the Department receives your payment of tax. Extensions can be filed online at myVTax.vermont.gov.

Due dates: Extension requiring payments must be filed by April 15, 2026.

Extended returns must be filed by Oct. 15, 2026.

NOTE: There is no extension of time to file a homestead declaration or property tax credit. Late Filing Penalty and Interest after the Extended Due Date

If you have filed an extension but do not file by the Oct. 15, 2026, extended due date, the Department will charge a $50 late file penalty. Late payment penalty and interest accrue after the April due date. NOTE: The late filing penalty applies regardless of whether you have a refund or no tax is due. If any tax is due and is not paid by the April 15 due date, late payment penalty and interest charges also apply. Incomplete Forms

If information necessary to support the request for a credit is missing, your filing may be processed but the credit denied. This may result in a bill or reduced refund. The Department will send you a letter requesting the missing information and give you an opportunity to supply what we’ve requested. The credit will not 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 will notify you by letter, and you will be required to submit it again. The date you resubmit the forms becomes the filing date of your return. The Department may assess a $25 processing fee to partially cover the cost of taking steps to notify you in addition to our normal processing procedures. Examples of unacceptable filings include, but are not limited to, 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, forms generated from different sources, or returns emailed to the Department. Homestead Declaration

Under Vermont law, every Vermont resident whose property meets the definition of a “homestead” must file a Homestead Declaration annually. 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, 2026. NOTE: If you meet these requirements but your homestead is leased to a tenant on April 1, 2026, Use Whole Dollars Round entries to the nearest whole dollar. The cents are preprinted with zeroes. Use Only Blue or Black Ink on Paper Forms If you are completing a paper form, use only blue or black ink. Please print legibly. If the Department cannot read your forms, we will not process them and they will be considered unfiled. You will receive a letter to refile. Then, you must resubmit properly completed, legible returns. See “Forms That Cannot Be Processed” below for more information.

2025 Form IN-111 Instructions tax.vermont.gov Page 4 of 20 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 15, 2026, to avoid late file penalties that may be assessed by the town. Property Tax Credit Claim

Vermont homeowners may be eligible for a credit against their 2026/2027 Vermont property tax. The 2026 Property Tax Credit is based on 2025 household income and 2025/2026 property taxes. A homeowner may be eligible for a credit if all four of the following requirements are met: 1. Filed a valid Homestead Declaration 2. Domiciled in Vermont all of calendar year 2025 3. Not claimed as a dependent by another taxpayer for tax year 2025 4. Had household income in 2025 up to $115,400 (Determine household income by completing Schedule HI-144.)

Due date: The Property Tax Credit Claim due date is April 15, 2026, but may be late filed up to Oct. 15, 2026. Generally, claims cannot be accepted after Oct. 15, 2026. Renter Credit Claim

Vermont renters who were residents of the state during 2025 may be eligible for credit depending on their income, family size, and county of residency. A renter may be eligible for a credit if all three of the following requirements are met: 1. Domiciled in Vermont for the entire calendar year 2025 2. Not claimed in 2025 as a dependent of another taxpayer 3. Rented in Vermont for at least six months in 2025

Due date: The Renter Credit Claim due date is April 15, 2026, but can be late filed up to Oct. 15, 2026, with no penalty for late filing. Frequently Asked Questions 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. I received a request for more information. Did I do something wrong?

We may ask you to supply additional information to explain items on your Vermont income tax return. A request for more information does not necessarily mean that you filed improperly or that you have been selected for an audit. This type of request is a routine part of processing. It is important that you respond promptly with the requested information. Your return cannot be processed until the Department receives the information requested. For faster processing time, you may submit the requested information at myVTax.vermont.gov. 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.

Check the “AMENDED” box on Form IN-111 when filing an amended return for the applicable tax year. Please include the following documents with your amended return: 1. A copy of federal Form 1040X, Amended U.S. Individual Income Tax Return 2. Your amended federal Form 1040, U.S. Individual Income Tax Return, with all schedules 3. Your amended Vermont Form IN-111 with all schedules even if there is no change on the schedules

NOTE: If you filed a Property Tax Credit Claim, you must also amend your income on Schedule HI-144, Household Income. I cannot pay my tax debt due to financial difficulties. What can I do?

If you cannot pay your entire Vermont income tax due, file your return on time and pay as much as you can. Once the Department has issued the first notice of intent to assess for underpayment of tax you may apply for a payment plan on myVTax.vermont.gov or you can write the Department to apply for a payment plan.

Mail to: ATTN: Compliance

Vermont Department of Taxes

PO Box 429

Montpelier, VT 05601-0429

Do not include your written request with your return.

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

2025 Form IN-111 Instructions tax.vermont.gov Page 5 of 20 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. Can my refund be taken to pay another debt?

Your income tax refund will be taken to pay a bill that you or your spouse/civil union partner owe to the Vermont Department of Taxes and/or other government agencies such as the Internal Revenue Service, Office of Child Support, Department of Corrections, Vermont courts, student loan agencies, Vermont state colleges, and tax agencies of other states. This is known as an “offset.” We will notify you in writing if your refund is used as an offset to pay an outstanding debt. Am I responsible for a tax debt owed by my spouse/civil union partner?

If you file a joint return with your spouse/civil union partner and believe tax debt owed by your spouse/civil union partner may reduce your portion of the refund, you may file an “injured spouse” claim. For more information, visit tax.vermont.gov/individuals/injured-spouse.

To make an injured spouse claim when filing a paper return, please send the following documents before you file your return: 1. A signed letter with details of your claim 2. Copy of federal Form 8379 (if you filed one with the IRS) 3. Copies of federal Schedules C and SE (if you filed one with the IRS) 4. Form 1099G for unemployment if received in 2025

Mail to: ATTN: Injured Spouse Unit

Vermont Department of Taxes

133 State Street

Montpelier, VT 05633-1401 Income Tax Form Instructions 2025 FORM IN-111 Vermont Income Tax Return 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 you are mailing in your return, please provide a complete copy of your federal Form 1040, U.S. Individual Income Tax Return, as filed with the IRS along with all schedules. If filing jointly, you must enter the name and Social Security Number or ITIN of your spouse/civil union partner. Deceased Taxpayer

Check the applicable box if the taxpayer or spouse/civil union partner died during 2025.

Administrator or Executor: To claim an income tax refund on behalf of the decedent, attach the Certificate of Appointment issued by the Probate Court OR a copy of a completed federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Mailing Address

Use the address where you receive mail from the United States Post Office. If the mailing address on your return is incorrect and the Department requires additional information, this will delay the processing of your return and your refund until we receive a valid mailing address. If you move after you submit your income tax return, please notify the Department of your new address as soon as possible. See our website to learn how to change your mailing address with Form IN-110, Change of Name and/or Address for Personal Income and/or Rental Credit Claim at tax.vermont.gov/document/2022-form-110 911 Address

Enter your 911 physical street address as of Dec. 31, 2025. This may be different from your current mailing address. Vermont School District Code: REQUIRED entry.

School district codes are published in the instructions, or you may find them on our website. • Vermont full and part-year residents: Use the 3-digit school district code for your residence on Dec. 31, 2025, or your last Vermont residence in 2025 for part-year residents. • Nonresidents: Enter “999” as your school district code. Tax Filing Information Vermont Residency Status • Resident: You qualify as a Vermont resident for the taxable year if: You were domiciled in Vermont (i.e., Vermont was your primary permanent home) for the taxable year; OR You maintained a permanent home in Vermont and you were present in Vermont for more than 183 days of the taxable year.

2025 Form IN-111 Instructions tax.vermont.gov Page 6 of 20 • Part-Year Resident: Meets the definition of resident for a portion of the tax year. This often applies to a person who moved into or out of Vermont during the taxable year. • Nonresident: Your domicile was elsewhere, and you did not spend more than 183 days in state during the taxable year. Filing Status REQUIRED entry.

Check the box to show your Vermont filing status. When filing separately, enter the Social Security Number of your spouse/civil union partner in the spouse section of the return. 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. “Sufficient nexus” means when a spouse has worked in Vermont at least 183 days. Recomputed federal income tax information may be used. Read Technical Bulletin TB-55, Exceptions to Requirement That Vermont Filing Status Must Mirror Federal Filing Status, on our website. If you choose to file your Vermont Income Tax Return as “Married Filing Jointly,” you cannot use Schedule IN-113, Vermont Income Adjustment Calculations, 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, Vermont Credit for Income Tax Paid to Other State or Canadian Province. Healthcare Coverage Reporting Requirement

Enter the corresponding number that represents the amount of healthcare coverage that was maintained throughout tax year 2025.

For Married/Civil Union Partners Filing Jointly • Enter “1” if both you and your spouse/civil union partner maintained minimum essential healthcare coverage throughout all of tax year 2025. • Enter “2” if neither you nor your spouse/civil union partner maintained minimum essential healthcare coverage throughout all of tax year 2025. • Enter “3” if you maintained minimum essential healthcare coverage throughout all of tax year 2025 but your spouse/civil union partner did not. • Enter “4” if your spouse/civil union partner maintained minimum essential healthcare coverage throughout all of tax year 2025 but you did not.

For All Other Filers • Enter “1” if you maintained minimum essential healthcare coverage throughout all of tax year 2025. • Enter “2” if you did not maintain minimum essential healthcare coverage throughout all of tax year 2025. Cannabis with Recomputed Federal Return

Check the Cannabis with Recomputed Federal Return check box if a recomputed federal return was used to file Form IN-111. Recomputed Federal Return

Check the recomputed federal return check box if a recomputed federal return was used to file Form IN-111. NOTE: Taxpayers filing with a recomputed federal return must provide a copy of the original return as filed with the IRS in addition to a copy of the recomputed federal return. Extended Return

Check the box if you filed for an automatic extension of time to file your federal individual income tax return or if you have filed a Vermont application for extension of time to file using Vermont Form IN-151. An extension of time to file does not extend the time for you to pay the tax due. Any tax due must be paid by the original due date of the return. Any tax due which is unpaid by the original due date will accrue interest and late payment penalties. Farmer/Fisherman

If you meet the definition of a qualified farmer or fisherman under 26 U.S.C. § 6654(i)(2), please check the box on Form IN-111. Generally, a qualified farmer or fisherman must earn at least 2/3 of their gross income from farming or fishing in either the current or proceeding tax year to be exempt from paying quarterly estimated taxes. Please see IRS Topic No. 416 for more information (available at: www.irs.gov/taxtopics/tc416). Taxable Income Line 1 Federal Adjusted Gross Income REQUIRED entry. Enter the amount from your federal Form 1040 or, if applicable, from the recomputed federal Form 1040. This can be a negative. Use a hyphen “-” to indicate negative amounts. Line 2 Net Modifications to Federal Adjusted Gross Income. Enter the amount from Vermont Schedule IN-112, Vermont Tax Adjustments and Credits, Part I, Line 19. This can be a negative. Use a hyphen “-” to indicate negative amounts.

2025 Form IN-111 Instructions tax.vermont.gov Page 7 of 20 Line 3 Federal Adjusted Gross Income with Modifications. Add Lines 1 and 2. This can be a negative. Use a hyphen “-” to indicate negative amounts. Line 4 2025 Vermont Standard Deduction. Enter the amount of standard deduction from the chart below. You also receive an additional deduction of $1,250 for each standard deduction box checked on the federal Form 1040. If you or your spouse was born before Jan. 2, 1961, or you were blind, use the number of standard deduction boxes checked on your federal Form 1040, select the corresponding number to the filing status and enter on Line 4.

1 2 3 4

8,900 10,150 n/a n/a

16,550 17,800 19,050 20,300

8,900 10,150 11,400 12,650

12,700 13,950 n/a n/a Standard Single 7,650 Married Filing Jointly or Qualifying Widow(er) 15,300 Married Filing Separately 7,650 Head of Household 11,450 For those born before Jan. 2, 1961 or blind OR Personal Exemptions Line 5a Yourself. Enter “1” on this line if no one can claim you as a dependent on a 2025 personal income tax return. Line 5b Spouse or Civil Union Partner. Enter “1” on this line as long as no other person can claim your spouse or civil union partner as a dependent on a 2025 personal income tax return. Do not enter “1” if your filing status is Qualifying Widow(er) or Married Filing Separately. Line 5c Other Dependents. Enter the number of dependents other than yourself or spouse that you are claiming on your 2025 federal Form 1040. Line 5d Personal Exemptions. Add Lines 5a through 5c. Line 5e Vermont Personal Exemption Deduction. Multiply Line 5d by $5,300. Line 6 Vermont Standard Deduction plus Personal Exemptions. Add Lines 4 and 5e. Line 7 Vermont Taxable Income. Line 3 minus Line 6. If less than zero, enter -0-. Line 8 Vermont Income Tax. Taxpayers who have a federal Adjusted Gross Income (AGI) greater than $150,000 must pay a minimum Vermont tax of 3% of federal AGI. If your federal AGI, Line 1, is greater than $150,000, enter the amount that is higher: 1) 3% of your federal AGI less interest from U.S. obligations, or 2) tax calculated on Vermont Taxable Income, Line 7, using the applicable tax rate schedule.

If your federal AGI, Line 1, is less than or equal to $150,000, calculate your Vermont tax on Vermont Taxable Income, Line 7, using the applicable tax table or rate schedule and enter the result. Line 9 Net Adjustment to Vermont Tax. Compute and submit Vermont Schedule IN-119, Vermont Tax Adjustments and Nonrefundable Credits, Part I, to report:

Additions to Vermont Income Tax • Recapture of a Vermont tax credit AND/OR • 24% of additional federal tax on the following: - Qualified Retirement Plan distributions including IRA, HSA & MSA - Recapture of federal Investment Tax Credit - Lump-sum Distribution from federal Form 4972

Subtractions from Vermont Income Tax • Credit for the Elderly or the Disabled • Investment Tax Credit (as defined in IRC Section 46) for Vermont-based portion only • Farm Income Averaging Credit Line 10 Vermont Income Tax with Adjustments. Add Lines 8 and 9. If less than zero, enter -0-. Line 11 Tax Deductible Charitable Contribution. Enter the amount contributed to qualified charities in the taxable year. This nonrefundable credit is available to all taxpayers of this state regardless of whether they elect to itemize at the federal level. The tax credit is equal to 5% of the first $20,000 of charitable contributions made during the taxable year that are allowed under 26 U.S.C. § 170. You may be asked to provide supporting documentation: statements from the qualified charitable organization. Line 12 Multiply Line 11 by 5% (0.05). Line 13 Enter the amount on Line 12 or $1,000 ($20,000 times 5%), whichever is less. Line 14 Vermont Income Tax. Line 10 minus Line 13. Line 15 Income Adjustment. Enter 100% or complete and submit Schedule IN-113 and enter percentage from Line 35.

2025 Form IN-111 Instructions tax.vermont.gov Page 8 of 20 Line 16 Adjusted Vermont Income Tax. Multiply Line 14 by the percentage on Line 15. If Line 15 is 100%, Line 16 will be the same as Line 14. Line 17 Credit for Income Tax Paid To Other State or Canadian Province (for full-year and some part-year residents) Complete and submit Schedule IN-117 and enter the amount from Line 21 here. You must submit a separate schedule for each state or province for which you are claiming a credit. Line 18 Vermont Tax Credits. Complete and submit Schedule IN-119, Part II. Enter the amount from Line 9. Line 19 Total Vermont Credits. Add Lines 17 and 18 and enter result. Line 20 Vermont Income Tax After Credits. Subtract Line 19 from Line 16. If Line 19 is more than Line 16, leave this line blank. Line 21 Child Care Contributions. Act 76 of 2023, an act relating to child care, early education, workers’ compensation, and unemployment insurance, created a child care contribution (CCC) in Vermont. Per the statutory directive, collection of the CCC commenced on July 1, 2024. Individuals with self-employment income from Vermont sources earned on July 1, 2024, or after must include their CCC on Form IN-111. Please complete the worksheet located below to determine your contribution. For more information, see The Vermont Child Care Contribution guide on the Department’s website (available at: www.tax.vermont.gov/sites/tax/files/documents/GB-1326.pdf). CHILD CARE CONTRIBUTION WORKSHEET Complete this worksheet if you have self-employment income reported on federal Form 1040, Schedule SE. 1. Enter the amount from federal Form 1040, Schedule SE, Line 6 . . . . . . . . . . . . 1. _ _________________ 2. Enter the amount of income reported on Line 1 that was earned for work performed outside of Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. _ _________________ 3. Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. _ _________________ 4. Multiply Line 3 by 0.11% (0.0011). Enter this amount on Form IN-111, Line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. _ _________________ Line 22 Use Tax on Online, Phone, and Out-of State Purchases.

Complete the Use Tax Worksheet to calculate the amount to report on Line 22. What is Use Tax?

When a seller does not charge the buyer Vermont Sales Tax on an item taxable in Vermont, the buyer must pay Vermont Use Tax. Non-taxable items such as food and clothing are excluded. Taxable items sold over the internet, by mail-order, by phone, or bought out-of-state and used in Vermont generally qualify. Use tax applies whether you are a resident or nonresident. The use tax rate is the same as the sales tax rate: 6%.

If you didn’t keep records of qualifying purchases, Vermont offers an option for estimating them in Part 1. If you did keep records, you should use Part 2. The total for any purchases that cost over $1,000 each needs to be reported on Line 3a.

Please note: Act 73 of 2017 requires vendors to report certain transactions on which no sales tax was paid to the Vermont Department of Taxes. Included in these reports is buyer information which will be used in compliance efforts.

NOTE: Businesses must report use tax on Form SUT-451, Sales and Use Tax Return, or on Form SU-452, Use Tax Return. Individuals may also use Form SU-452 or use this worksheet. Do not include purchases already reported on those forms on this worksheet. To determine whether items purchased are subject to use tax, please refer to the Department website at tax.vermont.gov. Line 23 Total Vermont Taxes. Add Lines 20 through 22 and enter result. Voluntary Contributions

Learn more about voluntary contributions to these organizations in Vermont in the instructions. Line 24

24a. Vermont Veterans Fund

24b. Green Up Vermont

24c. Nongame Wildlife Fund

24d. Vermont Children’s Trust Foundation

24e. Add Lines 24a through 24d. Line 25 Total of Vermont Taxes and Voluntary Contributions. Add Lines 23 and 24e. Payments and Credits Line 26a 2025 Vermont Tax Withheld From W-2, 1099. Enter the amount of Vermont income tax withheld. Include the state copy of your W-2, Form 1099, or other payment statements to verify the amount. Failure to enter the withholding on this line and attach the payment statement(s) may delay processing of your return, or you may not receive the appropriate credit for the withholding against your Vermont tax.

2025 Form IN-111 Instructions tax.vermont.gov Page 9 of 20

NOTE: To claim tax withheld on a real estate sale, use Line 26d. Nonresident partners, members, or shareholders, use Line 26e for estimated taxes paid on your behalf by a business entity. Line 26b 2025 Estimated Tax payments, amount carried forward from 2024, and payment made with 2025 extension. Enter the amount of 2025 Vermont estimated income taxes you paid, the amount paid with Form IN-151, Extension of Time to File the 2025 return, and any 2024 Vermont refund credited towards your 2025 taxes. Go to myVTax. vermont.gov to review the 2025 tax payments the Department has on record for you. If you are filing with your spouse or civil union partner, remember to look under both social security numbers.

NOTE: Nonresident partners, members or shareholders, use Line 26e for estimated taxes paid on your behalf by a business entity. For tax withheld on real estate transactions, use Line 26d. Line 26c Refundable Credits. (Schedule IN-112, Vermont Tax Adjustments and Credits, Part II) • Child and Dependent Care Credit (for full-year and part-year Vermont residents) • Child Tax Credit (for full-year and part-year Vermont residents) • Vermont Earned Income Tax Credit (for full-year and part-year Vermont residents) • Veteran Tax Credit (for full-year and part-year Vermont residents)

Enter the amount from Schedule IN-112, Part II, Line 13 for Full-Year Residents or Line 17 for Part-Year Residents. Attach the completed Schedule IN-112 to Form IN-111. Line 26d Vermont Real Estate Withholding from Form RW-171. If you sold real estate in Vermont during 2025 and the buyer withheld Vermont income tax from the sales price, enter the amount withheld shown on Form RW-171, USE TAX WORKSHEET Did you buy taxable items without paying Vermont Sales Tax? This includes orders over the internet, by mail, or by phone on which you did not pay Vermont Sales Tax. This also includes out-of-state purchases on which you paid tax at a rate less than 6%, including purchases of liquor to be consumed in Vermont.

c Yes, but I did not keep accurate records. Go to Part 1.

c Yes, and I kept accurate records. Go to Part 2.

c No. Skip to Part 4. Parts 1 through 3 relate only to the types of purchases described above, where you were not charged at least 6% Sales Tax. Part 1 If you did not keep accurate records 1a. Enter the amount of use tax from the Estimated Use Tax Table below that corresponds to your Adjusted Gross Income from Form IN-111, Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. _______________ 1b. Did you make purchase(s) of $1,000 or more per item?

c Yes. Go to Part 3.

c No. Enter Line 1a amount onto Form IN-111, Line 22 and skip the remainder of this worksheet. Estimated Use Tax Table

Up to $20,000 . . . . . . . . . . . . . . . . $0 $20,001 - $30,000. . . . . . . . . . . . . . . $10 $30,001 - $40,000. . . . . . . . . . . . . . . $15 Adjusted Gross Income Use Tax is: $40,001 - $50,000. . . . . . . . . . . . . . . $20 $50,001 - $60,000. . . . . . . . . . . . . . . $25 $60,001 - $70,000. . . . . . . . . . . . . . . $30 $70,001 - $80,000. . . . . . . . . . . . . . . $35 $80,001 - $90,000. . . . . . . . . . . . . . . $40 $90,001 - $100,000. . . . . . . . . . . . . . . $45 $100,001 and over. . . 0.05% (0.0005) of AGI or $150, whichever is less. Adjusted Gross Income Use Tax is: Adjusted Gross Income Use Tax is: Part 2 If you did keep accurate records 2a. Enter the total amount of all purchases of items under $1,000 each. . . . . . . . . . . . . . . . . . . . . . . 2a. _______________ 2b. Multiply Line 2a by 6% (0.06). Enter the amount here.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b. _______________ Part 3 Total Use Tax due 3a. Enter the total amount of all purchases of items $1,000 or more per item. . . . . . . . . . . . . . . . . . . 3a. _______________ 3b. Multiply Line 3a by 6% (0.06). Enter the amount here.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b. _______________ 3c. Add Line 3b to either Line 1a or Line 2b (the line with a value entered). . . . . . . . . . . . . . . . . . . . 3c. _______________ 3d. Enter the amount of sales tax paid to another state for the purchases on Lines 2a and 3a, if any. . 3d. _______________ 3e. Line 3c minus Line 3d. Enter here and on Form IN-111, Line 22. . . . . . . . . . . . . . . . . . . . . . . . . 3e. _______________ Part 4 Certification of No Use Tax Due You do not owe use tax if: 1) you did not make any taxable purchases by internet, mail-order, over the phone, or out of state, or 2) you made purchases using any of these methods but paid at least 6% sales tax at the time of purchase on all of them. If one of the situations above is true, check the box next to Line 22 and enter -0- on that line. The failure to pay use tax may result in the assessment of penalties of up to 100% of the unreported tax and interest.

2025 Form IN-111 Instructions tax.vermont.gov Page 10 of 20 Vermont Withholding Tax Return for Transfer of Real Property, Schedule A, Line 12. Do not enter this amount on Line 26a or 26b. For information on installment sales, read Technical Bulletin TB-10, Installment Sales of Real Estate, on our website. Line 26e Estimated Payments Made on Your Behalf by a Business Entity from Schedule K-1VT, Line 30. Nonresidents enter the estimated income tax payments made on your behalf by a partnership, limited liability company, or S Corporation toward your 2025 Vermont income tax. The entity reports these payments to you on Schedule K-1VT, Vermont Shareholder, Partner, or Member Information, Line 30. Read Technical Bulletin TB-06, Estimated Payments by S Corporation, Partnerships, and Limited Liability Companies on Behalf of Shareholders, Partners and Members, on our website. Do not enter this amount on Line 26a or 26b. Line 26f Total Payments and Credits. Add Lines 26a through 26e. Refund Line 27 Overpayment. If Line 25 is less than Line 26f, you are due a refund. Subtract Line 25 from Line 26f and enter the result here. You may apply all or a portion of the overpayment towards your 2026 estimated payment or your 2026/2027 Vermont homestead property tax bill. Line 28a Credit to 2026 Estimated Tax Payment. Enter the amount of your refund from Line 27 that you want credited toward your 2026 income tax. Any amount reported on this line will be deducted from your total refund amount. Line 28b Credit to 2026/2027 Homestead Property Tax Bill. If your property is a declared homestead and you filed the 2025 income tax return on or before Oct. 15, 2026, you may choose to use all or part of your income tax refund to pay your homestead property tax bill. Any amount reported on this line will be deducted from your total refund amount. The state will include an additional 1% to the amount of the refund that is credited to your property taxes. For details of this credit, read “State Property Tax Incentive” in Vermont law at 32 V.S.A. § 6066(h). Line 29 Refund Amount. Subtract the sum of Lines 28a and 28b from Line 27 and enter the result. This is the amount of the refund to be sent to you. If you owe interest and penalty for underpayment of estimated income tax payment, this amount will be subtracted from the refund. Direct deposit is available for most electronically filed returns. All paper filed returns with refund requests will receive a paper check. Amount You Owe Line 30 If Line 25 is more than Line 26f, subtract Line 26f from Line 25 and enter the result. Line 31 Interest and Penalty on Underpayment of or Failure to Make Estimated Tax Payments. Paying underpayment charges at the time of filing may reduce the amount that will be billed later. To calculate the charges, use Worksheet IN-152, Underpayment of 2025 Estimated Individual Income Tax, or Worksheet IN-152A, Annualized Income Installment Method for Underpayment of 2025 Estimated Tax by Individuals, Estates, and Trusts. Both worksheets are available on our website. The paper worksheets can be obtained by calling 802-828-2515. If you have a refund, the underpayment, interest, and penalty will be deducted. Estimated tax payments must either be: 1) equal to 100% of last year’s tax liability OR 2) 90% of this year’s tax liability. If the tax liability due, less withholding, is less than $500, you will not be subject to penalty or interest charges. In order to avoid underpayment of estimated tax, see instructions on Form IN-114, Individual Income Estimated Tax Payment Voucher. Line 32 Total. Add Lines 30 and 31. Enter the amount. This is the amount you owe.

Electronic payment options available at myVTax.vermont.gov:

- ACH debit (no fee)

- Credit or Debit card (3% service fee applies)

You may also pay by check or money order payable to the Vermont Department of Taxes. Please include 2025 Form IN-116, Vermont Income Tax Payment Voucher, with your payment. Signatures REQUIRED entry. Sign the return in the space provided. If filing your return jointly, both filers must sign. NOTE: Failure to sign your return may delay the processing of your return. Date Enter the date on which you sign the return. Date of Birth Enter your date of birth. Telephone Number Enter the number where you can be reached during the day. Disclosure Authorization If you wish to authorize the Department to discuss the information on your 2025 Vermont income tax return with your tax preparer, check this box and include the preparer’s name. This authorization will automatically end April 15, 2031. Preparer If you are a paid preparer, you must also sign the return, enter your Social Security Number or PTIN, and, if employed by a business, the Federal Employer Identification Number (FEIN) of the business. For information on payment plans, see “Financial Difficulties” in the General Instructions section. NOTE: If you owe taxes or a debt to another state agency, all or part of the refund may be taken to pay the bill.

2025 Form IN-111 Instructions tax.vermont.gov Page 11 of 20 FILING THE RETURN E-file: Go to our website for information on electronic filing. Some taxpayers may be eligible for free electronic filing through Free File. Paper Filing: REFUND OR NO TAX DUE

BALANCE DUE

Mail your return to:

Attach your check to the lower left side of the return and mail to:

Vermont Department of Taxes Vermont Department of Taxes

PO Box 1881

PO Box 1779

Montpelier, VT 05601-1881

Montpelier, VT 05601-1779 FOLLOW THE PROCESSING OF YOUR RETURN

You may check the status of your return by visiting myVTax.vermont.gov and selecting “Check the Status of your Return.”

2025 Form IN-111 Instructions tax.vermont.gov Page 12 of 20

VT

SCHOOL SCHOOL DISTRICT NAME CODE 001 ADDISON 002 ALBANY 003 ALBURGH 004 ANDOVER 005 ARLINGTON 006 ATHENS 255 AVERILL 256 AVERY’S GORE 007 BAKERSFIELD 008 BALTIMORE 009 BARNARD 010 BARNET 011 BARRE CITY 012 BARRE TOWN 013 BARTON 014 BELVIDERE 015 BENNINGTON 016 BENSON 017 BERKSHIRE 018 BERLIN 019 BETHEL 020 BLOOMFIELD 021 BOLTON 022 BRADFORD 023 BRAINTREE 024 BRANDON 025 BRATTLEBORO 026 BRIDGEWATER 027 BRIDPORT 028 BRIGHTON 029 BRISTOL 030 BROOKFIELD 031 BROOKLINE 032 BROWNINGTON 033 BRUNSWICK 252 BUEL’S GORE 034 BURKE 035 BURLINGTON 036 CABOT 037 CALAIS 038 CAMBRIDGE 039 CANAAN 040 CASTLETON 041 CAVENDISH 042 CHARLESTON 043 CHARLOTTE 044 CHELSEA 045 CHESTER 046 CHITTENDEN 047 CLARENDON 048 COLCHESTER 049 CONCORD 050 CORINTH 051 CORNWALL 052 COVENTRY 053 CRAFTSBURY 054 DANBY 055 DANVILLE 056 DERBY 057 DORSET 058 DOVER 059 DUMMERSTON 060 DUXBURY 061 EAST HAVEN 062 EAST MONTPELIER 063 EDEN VT

SCHOOL SCHOOL DISTRICT NAME CODE 064 ELMORE 065 ENOSBURG 066 CITY OF ESSEX JUNCTION 067 ESSEX TOWN 070 FAIR HAVEN 068 FAIRFAX 069 FAIRFIELD 071 FAIRLEE 072 FAYSTON 257 FERDINAND 073 FERRISBURGH 074 FLETCHER 075 FRANKLIN 076 GEORGIA 258 GLASTENBURY 077 GLOVER 078 GOSHEN 079 GRAFTON 080 GRANBY 081 GRAND ISLE 082 GRANVILLE 083 GREENSBORO 084 GROTON 085 GUILDHALL 086 GUILFORD 087 HALIFAX 088 HANCOCK 089 HARDWICK 090 HARTFORD 091 HARTLAND 092 HIGHGATE 093 HINESBURG 094 HOLLAND 095 HUBBARDTON 096 HUNTINGTON 097 HYDE PARK 098 IRA 099 IRASBURG 100 ISLE LA MOTTE 101 JAMAICA 102 JAY 103 JERICHO 253 JERICHO ID 104 JOHNSON 185 KILLINGTON 105 KIRBY 106 LANDGROVE 107 LEICESTER 108 LEMINGTON 259 LEWIS 109 LINCOLN 110 LONDONDERRY 111 LOWELL 112 LUDLOW 113 LUNENBURG 114 LYNDON 115 MAIDSTONE 116 MANCHESTER 117 MARLBORO 118 MARSHFIELD 119 MENDON 120 MIDDLEBURY 121 MIDDLESEX 122 MIDDLETOWN SPRINGS 123 MILTON 124 MONKTON

VT

SCHOOL SCHOOL DISTRICT NAME CODE 125 MONTGOMERY 126 MONTPELIER 127 MORETOWN 128 MORGAN 129 MORRISTOWN 130 MOUNT HOLLY 131 MOUNT TABOR 135 NEW HAVEN 132 NEWARK 133 NEWBURY 134 NEWFANE 136 NEWPORT CITY 137 NEWPORT TOWN 138 NORTH BENNINGTON ID 140 NORTH HERO 139 NORTHFIELD 141 NORTON 142 NORWICH 143 ORANGE 144 ORLEANS 145 ORWELL 146 PANTON 147 PAWLET 148 PEACHAM 149 PERU 150 PITTSFIELD 151 PITTSFORD 152 PLAINFIELD 153 PLYMOUTH 154 POMFRET 155 POULTNEY 156 POWNAL 157 PROCTOR 158 PUTNEY 159 RANDOLPH 160 READING 161 READSBORO 162 RICHFORD 163 RICHMOND 164 RIPTON 165 ROCHESTER 166 ROCKINGHAM 167 ROXBURY 168 ROYALTON 169 RUPERT 170 RUTLAND CITY 171 RUTLAND TOWN 172 RYEGATE 173 SAINT ALBANS CITY 174 SAINT ALBANS TOWN 175 SAINT GEORGE 176 SAINT JOHNSBURY 177 SALISBURY 178 SANDGATE 179 SEARSBURG 180 SHAFTSBURY 254 SHAFTSBURY ID 181 SHARON 182 SHEFFIELD 183 SHELBURNE 184 SHELDON 186 SHOREHAM 187 SHREWSBURY 260 SOMERSET 188 SOUTH BURLINGTON 189 SOUTH HERO

VT

SCHOOL SCHOOL DISTRICT NAME CODE 190 SPRINGFIELD 191 STAMFORD 192 STANNARD 193 STARKSBORO 194 STOCKBRIDGE 195 STOWE 196 STRAFFORD 197 STRATTON 198 SUDBURY 199 SUNDERLAND 200 SUTTON 201 SWANTON 202 THETFORD 203 TINMOUTH 204 TOPSHAM 205 TOWNSHEND 206 TROY 207 TUNBRIDGE 208 UNDERHILL ID 209 UNDERHILL TOWN 210 VERGENNES 211 VERNON 212 VERSHIRE 213 VICTORY 214 WAITSFIELD 215 WALDEN 216 WALLINGFORD 217 WALTHAM 218 WARDSBORO 261 WARNER’S GRANT 219 WARREN 262 WARREN’S GORE 220 WASHINGTON 221 WATERBURY 222 WATERFORD 223 WATERVILLE 224 WEATHERSFIELD 225 WELLS 226 WELLS RIVER 227 WEST FAIRLEE 230 WEST HAVEN 234 WEST RUTLAND 235 WEST WINDSOR 228 WESTFIELD 229 WESTFORD 231 WESTMINSTER 232 WESTMORE 233 WESTON 236 WEYBRIDGE 237 WHEELOCK 238 WHITING 239 WHITINGHAM 240 WILLIAMSTOWN 241 WILLISTON 242 WILMINGTON 243 WINDHAM 244 WINDSOR 245 WINHALL 246 WINOOSKI 247 WOLCOTT 248 WOODBURY 249 WOODFORD 250 WOODSTOCK 251 WORCESTER VERMONT SCHOOL DISTRICT CODES

Homeowners: For Form IN-111, use the school district code where you owned a home and resided last Dec. 31. For Form HS-122, use the school district code where you own a home and reside on April 1 this year.

Renters: Use the school district code where you rented last Dec. 31, or the last date rented in 2025. Check with your local school officials if you are not sure which code to use. Enter the school district code on Form IN-111 (if you are required to file that form) and Form RCC-146.

Nonresidents: Enter 999 for the school district code on Form IN-111.

2025 Form IN-111 Instructions tax.vermont.gov Page 13 of 20 2025 Vermont Tax Rate Schedules Example: Vermont Taxable Income is $85,000 (Form IN-111, Line 7). Filing Status is Married Filing Jointly. Use Schedule Y-1. Base Tax is $2,764. Subtract $82,500 from $85,000. Multiply the result ($2,500) by 6.6%. Add this amount ($165) to Base Tax ($2,764) for Vermont Tax of $2,929. Enter $2,929 on Form IN-111, Line 8. Please note: For Adjusted Gross Incomes (IN-111, Line 1) exceeding $150,000, Line 8 is the greater of 1) 3% of Adjusted Gross Income less interest from U.S. obligations, or 2) Tax Rate Schedule calculation. Single Individuals, Schedule X Use if your filing status is: Single If VT Taxable But Not VT Base Plus of the Income is Over Over Tax is

amount over

0 49,400 0.00 3.35% 0

49,400 75,000 1,655.00 6.60% 49,400 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

75,000 119,700 3,345.00 6.60% 75,000

119,700 249,700 6,295.00 7.60% 119,700

249,700 - 16,175.00 8.75% 249,700 Married Filing Separately, Schedule Y-2 Use if your filing status is: Married Filing Separately; or Civil Union Filing Separately

0 41,250 0.00 3.35% 0

41,250 75,000 1,382.00 6.60% 41,250 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

75,000 99,725 3,609.00 6.60% 75,000

99,725 152,000 5,241.00 7.60% 99,725 152,000 - 9,214.00 8.75% 152,000 If VT Taxable But Not VT Base Plus of the Income is Over Over Tax is

amount over Heads of Household, Schedule Z Use if your filing status is: Head of Household If VT Taxable But Not VT Base Plus of the Income is Over Over Tax is

amount over

0 66,200 0.00 3.35% 0

66,200 75,000 2,218.00 6.60% 66,200 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

75,000 171,000 2,799.00 6.60% 75,000 171,000 276,850 9,135.00 7.60% 171,000 276,850 - 17,179.00 8.75% 276,850 Married Filing Jointly, Schedule Y-1 Use if your filing status is: Married Filing Jointly; Qualifying Widow(er); or Civil Union Filing Jointly

0 75,000 0.00 3.35% 0 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

75,000 82,500 2,513.00 3.35% 75,000

82,500 199,450 2,764.00 6.60% 82,500

199,450 304,000 10,482.00 7.60% 199,450

304,000 - 18,428.00 8.75% 304,000 If VT Taxable But Not VT Base Plus of the Income is Over Over Tax is

amount over

2025 Form IN-111 Instructions tax.vermont.gov Page 14 of 20 0-1,000

0 100 0 0 0 0

100 200 5 5 5 5

200 300 8 8 8 8

300 400 12 12 12 12

400 500 15 15 15 15

500 600 18 18 18 18

600 700 22 22 22 22

700 800 25 25 25 25

800 900 28 28 28 28

900 1,000 32 32 32 32 1,000

1,000 1,100 35 35 35 35 1,100 1,200 39 39 39 39 1,200 1,300 42 42 42 42 1,300 1,400 45 45 45 45 1,400 1,500 49 49 49 49 1,500 1,600 52 52 52 52 1,600 1,700 55 55 55 55 1,700 1,800 59 59 59 59 1,800 1,900 62 62 62 62 1,900 2,000 65 65 65 65 2,000

2,000 2,100 69 69 69 69 2,100 2,200 72 72 72 72 2,200 2,300 75 75 75 75 2,300 2,400 79 79 79 79 2,400 2,500 82 82 82 82 2,500 2,600 85 85 85 85 2,600 2,700 89 89 89 89 2,700 2,800 92 92 92 92 2,800 2,900 95 95 95 95 2,900 3,000 99 99 99 99 3,000

3,000 3,100 102 102 102 102 3,100 3,200 106 106 106 106 3,200 3,300 109 109 109 109 3,300 3,400 112 112 112 112 3,400 3,500 116 116 116 116 3,500 3,600 119 119 119 119 3,600 3,700 122 122 122 122 3,700 3,800 126 126 126 126 3,800 3,900 129 129 129 129 3,900 4,000 132 132 132 132 4,000

4,000 4,100 136 136 136 136 4,100 4,200 139 139 139 139 4,200 4,300 142 142 142 142 4,300 4,400 146 146 146 146 4,400 4,500 149 149 149 149 4,500 4,600 152 152 152 152 4,600 4,700 156 156 156 156 4,700 4,800 159 159 159 159 4,800 4,900 162 162 162 162 4,900 5,000 166 166 166 166 5,000

5,000 5,100 169 169 169 169 5,100 5,200 173 173 173 173 5,200 5,300 176 176 176 176 5,300 5,400 179 179 179 179 5,400 5,500 183 183 183 183 5,500 5,600 186 186 186 186 5,600 5,700 189 189 189 189 5,700 5,800 193 193 193 193 5,800 5,900 196 196 196 196 5,900 6,000 199 199 199 199 6,000

6,000 6,100 203 203 203 203 6,100 6,200 206 206 206 206 6,200 6,300 209 209 209 209 6,300 6,400 213 213 213 213 6,400 6,500 216 216 216 216 6,500 6,600 219 219 219 219 6,600 6,700 223 223 223 223 6,700 6,800 226 226 226 226 6,800 6,900 229 229 229 229 6,900 7,000 233 233 233 233 7,000

7,000 7,100 236 236 236 236 7,100 7,200 240 240 240 240 7,200 7,300 243 243 243 243 7,300 7,400 246 246 246 246 7,400 7,500 250 250 250 250 7,500 7,600 253 253 253 253 7,600 7,700 256 256 256 256 7,700 7,800 260 260 260 260 7,800 7,900 263 263 263 263 7,900 8,000 266 266 266 266 8,000

8,000 8,100 270 270 270 270 8,100 8,200 273 273 273 273 8,200 8,300 276 276 276 276 8,300 8,400 280 280 280 280 8,400 8,500 283 283 283 283 8,500 8,600 286 286 286 286 8,600 8,700 290 290 290 290 8,700 8,800 293 293 293 293 8,800 8,900 296 296 296 296 8,900 9,000 300 300 300 300 9,000

9,000 9,100 303 303 303 303 9,100 9,200 307 307 307 307 9,200 9,300 310 310 310 310 9,300 9,400 313 313 313 313 9,400 9,500 317 317 317 317 9,500 9,600 320 320 320 320 9,600 9,700 323 323 323 323 9,700 9,800 327 327 327 327 9,800 9,900 330 330 330 330 9,900 10,000 333 333 333 333 10,000

10,000 10,100 337 337 337 337 10,100 10,200 340 340 340 340 10,200 10,300 343 343 343 343 10,300 10,400 347 347 347 347 10,400 10,500 350 350 350 350 10,500 10,600 353 353 353 353 10,600 10,700 357 357 357 357 10,700 10,800 360 360 360 360 10,800 10,900 363 363 363 363 10,900 11,000 367 367 367 367 11,000

11,000 11,100 370 370 370 370 11,100 11,200 374 374 374 374 11,200 11,300 377 377 377 377 11,300 11,400 380 380 380 380 11,400 11,500 384 384 384 384 11,500 11,600 387 387 387 387 11,600 11,700 390 390 390 390 11,700 11,800 394 394 394 394 11,800 11,900 397 397 397 397 11,900 12,000 400 400 400 400 12,000

12,000 12,100 404 404 404 404 12,100 12,200 407 407 407 407 12,200 12,300 410 410 410 410 12,300 12,400 414 414 414 414 12,400 12,500 417 417 417 417 12,500 12,600 420 420 420 420 12,600 12,700 424 424 424 424 12,700 12,800 427 427 427 427 12,800 12,900 430 430 430 430 12,900 13,000 434 434 434 434 13,000

13,000 13,100 437 437 437 437 13,100 13,200 441 441 441 441 13,200 13,300 444 444 444 444 13,300 13,400 447 447 447 447 13,400 13,500 451 451 451 451 13,500 13,600 454 454 454 454 13,600 13,700 457 457 457 457 13,700 13,800 461 461 461 461 13,800 13,900 464 464 464 464 13,900 14,000 467 467 467 467 14,000

14,000 14,100 471 471 471 471 14,100 14,200 474 474 474 474 14,200 14,300 477 477 477 477 14,300 14,400 481 481 481 481 14,400 14,500 484 484 484 484 14,500 14,600 487 487 487 487 14,600 14,700 491 491 491 491 14,700 14,800 494 494 494 494 14,800 14,900 497 497 497 497 14,900 15,000 501 501 501 501 * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status 2025 Vermont Tax Tables If Taxable Income is... And your filing status is... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your VT Tax is... If Taxable Income is... And your filing status is... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your VT Tax is... If Taxable Income is... And your filing status is... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your VT Tax is...

2025 Form IN-111 Instructions tax.vermont.gov Page 15 of 20 If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status 15,000

15,000 15,100 504 504 504 504 15,100 15,200 508 508 508 508 15,200 15,300 511 511 511 511 15,300 15,400 514 514 514 514 15,400 15,500 518 518 518 518 15,500 15,600 521 521 521 521 15,600 15,700 524 524 524 524 15,700 15,800 528 528 528 528 15,800 15,900 531 531 531 531 15,900 16,000 534 534 534 534 16,000

16,000 16,100 538 538 538 538 16,100 16,200 541 541 541 541 16,200 16,300 544 544 544 544 16,300 16,400 548 548 548 548 16,400 16,500 551 551 551 551 16,500 16,600 554 554 554 554 16,600 16,700 558 558 558 558 16,700 16,800 561 561 561 561 16,800 16,900 564 564 564 564 16,900 17,000 568 568 568 568 17,000

17,000 17,100 571 571 571 571 17,100 17,200 575 575 575 575 17,200 17,300 578 578 578 578 17,300 17,400 581 581 581 581 17,400 17,500 585 585 585 585 17,500 17,600 588 588 588 588 17,600 17,700 591 591 591 591 17,700 17,800 595 595 595 595 17,800 17,900 598 598 598 598 17,900 18,000 601 601 601 601 18,000

18,000 18,100 605 605 605 605 18,100 18,200 608 608 608 608 18,200 18,300 611 611 611 611 18,300 18,400 615 615 615 615 18,400 18,500 618 618 618 618 18,500 18,600 621 621 621 621 18,600 18,700 625 625 625 625 18,700 18,800 628 628 628 628 18,800 18,900 631 631 631 631 18,900 19,000 635 635 635 635 19,000

19,000 19,100 638 638 638 638 19,100 19,200 642 642 642 642 19,200 19,300 645 645 645 645 19,300 19,400 648 648 648 648 19,400 19,500 652 652 652 652 19,500 19,600 655 655 655 655 19,600 19,700 658 658 658 658 19,700 19,800 662 662 662 662 19,800 19,900 665 665 665 665 19,900 20,000 668 668 668 668 20,000

20,000 20,100 672 672 672 672 20,100 20,200 675 675 675 675 20,200 20,300 678 678 678 678 20,300 20,400 682 682 682 682 20,400 20,500 685 685 685 685 20,500 20,600 688 688 688 688 20,600 20,700 692 692 692 692 20,700 20,800 695 695 695 695 20,800 20,900 698 698 698 698 20,900 21,000 702 702 702 702 21,000

21,000 21,100 705 705 705 705 21,100 21,200 709 709 709 709 21,200 21,300 712 712 712 712 21,300 21,400 715 715 715 715 21,400 21,500 719 719 719 719 21,500 21,600 722 722 722 722 21,600 21,700 725 725 725 725 21,700 21,800 729 729 729 729 21,800 21,900 732 732 732 732 21,900 22,000 735 735 735 735 22,000

22,000 22,100 739 739 739 739 22,100 22,200 742 742 742 742 22,200 22,300 745 745 745 745 22,300 22,400 749 749 749 749 22,400 22,500 752 752 752 752 22,500 22,600 755 755 755 755 22,600 22,700 759 759 759 759 22,700 22,800 762 762 762 762 22,800 22,900 765 765 765 765 22,900 23,000 769 769 769 769 23,000

23,000 23,100 772 772 772 772 23,100 23,200 776 776 776 776 23,200 23,300 779 779 779 779 23,300 23,400 782 782 782 782 23,400 23,500 786 786 786 786 23,500 23,600 789 789 789 789 23,600 23,700 792 792 792 792 23,700 23,800 796 796 796 796 23,800 23,900 799 799 799 799 23,900 24,000 802 802 802 802 24,000

24,000 24,100 806 806 806 806 24,100 24,200 809 809 809 809 24,200 24,300 812 812 812 812 24,300 24,400 816 816 816 816 24,400 24,500 819 819 819 819 24,500 24,600 822 822 822 822 24,600 24,700 826 826 826 826 24,700 24,800 829 829 829 829 24,800 24,900 832 832 832 832 24,900 25,000 836 836 836 836 25,000

25,000 25,100 839 839 839 839 25,100 25,200 843 843 843 843 25,200 25,300 846 846 846 846 25,300 25,400 849 849 849 849 25,400 25,500 853 853 853 853 25,500 25,600 856 856 856 856 25,600 25,700 859 859 859 859 25,700 25,800 863 863 863 863 25,800 25,900 866 866 866 866 25,900 26,000 869 869 869 869 26,000

26,000 26,100 873 873 873 873 26,100 26,200 876 876 876 876 26,200 26,300 879 879 879 879 26,300 26,400 883 883 883 883 26,400 26,500 886 886 886 886 26,500 26,600 889 889 889 889 26,600 26,700 893 893 893 893 26,700 26,800 896 896 896 896 26,800 26,900 899 899 899 899 26,900 27,000 903 903 903 903 27,000

27,000 27,100 906 906 906 906 27,100 27,200 910 910 910 910 27,200 27,300 913 913 913 913 27,300 27,400 916 916 916 916 27,400 27,500 920 920 920 920 27,500 27,600 923 923 923 923 27,600 27,700 926 926 926 926 27,700 27,800 930 930 930 930 27,800 27,900 933 933 933 933 27,900 28,000 936 936 936 936 28,000

28,000 28,100 940 940 940 940 28,100 28,200 943 943 943 943 28,200 28,300 946 946 946 946 28,300 28,400 950 950 950 950 28,400 28,500 953 953 953 953 28,500 28,600 956 956 956 956 28,600 28,700 960 960 960 960 28,700 28,800 963 963 963 963 28,800 28,900 966 966 966 966 28,900 29,000 970 970 970 970 29,000

29,000 29,100 973 973 973 973 29,100 29,200 977 977 977 977 29,200 29,300 980 980 980 980 29,300 29,400 983 983 983 983 29,400 29,500 987 987 987 987 29,500 29,600 990 990 990 990 29,600 29,700 993 993 993 993 29,700 29,800 997 997 997 997 29,800 29,900 1000 1000 1000 1000 29,900 30,000 1003 1003 1003 1003

2025 Form IN-111 Instructions tax.vermont.gov Page 16 of 20 If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status 30,000

30,000 30,100 1007 1007 1007 1007 30,100 30,200 1010 1010 1010 1010 30,200 30,300 1013 1013 1013 1013 30,300 30,400 1017 1017 1017 1017 30,400 30,500 1020 1020 1020 1020 30,500 30,600 1023 1023 1023 1023 30,600 30,700 1027 1027 1027 1027 30,700 30,800 1030 1030 1030 1030 30,800 30,900 1033 1033 1033 1033 30,900 31,000 1037 1037 1037 1037 31,000

31,000 31,100 1040 1040 1040 1040 31,100 31,200 1044 1044 1044 1044 31,200 31,300 1047 1047 1047 1047 31,300 31,400 1050 1050 1050 1050 31,400 31,500 1054 1054 1054 1054 31,500 31,600 1057 1057 1057 1057 31,600 31,700 1060 1060 1060 1060 31,700 31,800 1064 1064 1064 1064 31,800 31,900 1067 1067 1067 1067 31,900 32,000 1070 1070 1070 1070 32,000

32,000 32,100 1074 1074 1074 1074 32,100 32,200 1077 1077 1077 1077 32,200 32,300 1080 1080 1080 1080 32,300 32,400 1084 1084 1084 1084 32,400 32,500 1087 1087 1087 1087 32,500 32,600 1090 1090 1090 1090 32,600 32,700 1094 1094 1094 1094 32,700 32,800 1097 1097 1097 1097 32,800 32,900 1100 1100 1100 1100 32,900 33,000 1104 1104 1104 1104 33,000

33,000 33,100 1107 1107 1107 1107 33,100 33,200 1111 1111 1111 1111 33,200 33,300 1114 1114 1114 1114 33,300 33,400 1117 1117 1117 1117 33,400 33,500 1121 1121 1121 1121 33,500 33,600 1124 1124 1124 1124 33,600 33,700 1127 1127 1127 1127 33,700 33,800 1131 1131 1131 1131 33,800 33,900 1134 1134 1134 1134 33,900 34,000 1137 1137 1137 1137 34,000

34,000 34,100 1141 1141 1141 1141 34,100 34,200 1144 1144 1144 1144 34,200 34,300 1147 1147 1147 1147 34,300 34,400 1151 1151 1151 1151 34,400 34,500 1154 1154 1154 1154 34,500 34,600 1157 1157 1157 1157 34,600 34,700 1161 1161 1161 1161 34,700 34,800 1164 1164 1164 1164 34,800 34,900 1167 1167 1167 1167 34,900 35,000 1171 1171 1171 1171 35,000

35,000 35,100 1174 1174 1174 1174 35,100 35,200 1178 1178 1178 1178 35,200 35,300 1181 1181 1181 1181 35,300 35,400 1184 1184 1184 1184 35,400 35,500 1188 1188 1188 1188 35,500 35,600 1191 1191 1191 1191 35,600 35,700 1194 1194 1194 1194 35,700 35,800 1198 1198 1198 1198 35,800 35,900 1201 1201 1201 1201 35,900 36,000 1204 1204 1204 1204 36,000

36,000 36,100 1208 1208 1208 1208 36,100 36,200 1211 1211 1211 1211 36,200 36,300 1214 1214 1214 1214 36,300 36,400 1218 1218 1218 1218 36,400 36,500 1221 1221 1221 1221 36,500 36,600 1224 1224 1224 1224 36,600 36,700 1228 1228 1228 1228 36,700 36,800 1231 1231 1231 1231 36,800 36,900 1234 1234 1234 1234 36,900 37,000 1238 1238 1238 1238 37,000

37,000 37,100 1241 1241 1241 1241 37,100 37,200 1245 1245 1245 1245 37,200 37,300 1248 1248 1248 1248 37,300 37,400 1251 1251 1251 1251 37,400 37,500 1255 1255 1255 1255 37,500 37,600 1258 1258 1258 1258 37,600 37,700 1261 1261 1261 1261 37,700 37,800 1265 1265 1265 1265 37,800 37,900 1268 1268 1268 1268 37,900 38,000 1271 1271 1271 1271 38,000

38,000 38,100 1275 1275 1275 1275 38,100 38,200 1278 1278 1278 1278 38,200 38,300 1281 1281 1281 1281 38,300 38,400 1285 1285 1285 1285 38,400 38,500 1288 1288 1288 1288 38,500 38,600 1291 1291 1291 1291 38,600 38,700 1295 1295 1295 1295 38,700 38,800 1298 1298 1298 1298 38,800 38,900 1301 1301 1301 1301 38,900 39,000 1305 1305 1305 1305 39,000

39,000 39,100 1308 1308 1308 1308 39,100 39,200 1312 1312 1312 1312 39,200 39,300 1315 1315 1315 1315 39,300 39,400 1318 1318 1318 1318 39,400 39,500 1322 1322 1322 1322 39,500 39,600 1325 1325 1325 1325 39,600 39,700 1328 1328 1328 1328 39,700 39,800 1332 1332 1332 1332 39,800 39,900 1335 1335 1335 1335 39,900 40,000 1338 1338 1338 1338 40,000

40,000 40,100 1342 1342 1342 1342 40,100 40,200 1345 1345 1345 1345 40,200 40,300 1348 1348 1348 1348 40,300 40,400 1352 1352 1352 1352 40,400 40,500 1355 1355 1355 1355 40,500 40,600 1358 1358 1358 1358 40,600 40,700 1362 1362 1362 1362 40,700 40,800 1365 1365 1365 1365 40,800 40,900 1368 1368 1368 1368 40,900 41,000 1372 1372 1372 1372 41,000

41,000 41,100 1375 1375 1375 1375 41,100 41,200 1379 1379 1379 1379 41,200 41,300 1382 1382 1382 1382 41,300 41,400 1385 1385 1389 1385 41,400 41,500 1389 1389 1395 1389 41,500 41,600 1392 1392 1402 1392 41,600 41,700 1395 1395 1408 1395 41,700 41,800 1399 1399 1415 1399 41,800 41,900 1402 1402 1422 1402 41,900 42,000 1405 1405 1428 1405 42,000

42,000 42,100 1409 1409 1435 1409 42,100 42,200 1412 1412 1441 1412 42,200 42,300 1415 1415 1448 1415 42,300 42,400 1419 1419 1455 1419 42,400 42,500 1422 1422 1461 1422 42,500 42,600 1425 1425 1468 1425 42,600 42,700 1429 1429 1474 1429 42,700 42,800 1432 1432 1481 1432 42,800 42,900 1435 1435 1488 1435 42,900 43,000 1439 1439 1494 1439 43,000

43,000 43,100 1442 1442 1501 1442 43,100 43,200 1446 1446 1507 1446 43,200 43,300 1449 1449 1514 1449 43,300 43,400 1452 1452 1521 1452 43,400 43,500 1456 1456 1527 1456 43,500 43,600 1459 1459 1534 1459 43,600 43,700 1462 1462 1540 1462 43,700 43,800 1466 1466 1547 1466 43,800 43,900 1469 1469 1554 1469 43,900 44,000 1472 1472 1560 1472 44,000

44,000 44,100 1476 1476 1567 1476 44,100 44,200 1479 1479 1573 1479 44,200 44,300 1482 1482 1580 1482 44,300 44,400 1486 1486 1587 1486 44,400 44,500 1489 1489 1593 1489 44,500 44,600 1492 1492 1600 1492 44,600 44,700 1496 1496 1606 1496 44,700 44,800 1499 1499 1613 1499 44,800 44,900 1502 1502 1620 1502 44,900 45,000 1506 1506 1626 1506

2025 Form IN-111 Instructions tax.vermont.gov Page 17 of 20 If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status 45,000

45,000 45,100 1509 1509 1633 1509 45,100 45,200 1513 1513 1639 1513 45,200 45,300 1516 1516 1646 1516 45,300 45,400 1519 1519 1653 1519 45,400 45,500 1523 1523 1659 1523 45,500 45,600 1526 1526 1666 1526 45,600 45,700 1529 1529 1672 1529 45,700 45,800 1533 1533 1679 1533 45,800 45,900 1536 1536 1686 1536 45,900 46,000 1539 1539 1692 1539 46,000

46,000 46,100 1543 1543 1699 1543 46,100 46,200 1546 1546 1705 1546 46,200 46,300 1549 1549 1712 1549 46,300 46,400 1553 1553 1719 1553 46,400 46,500 1556 1556 1725 1556 46,500 46,600 1559 1559 1732 1559 46,600 46,700 1563 1563 1738 1563 46,700 46,800 1566 1566 1745 1566 46,800 46,900 1569 1569 1752 1569 46,900 47,000 1573 1573 1758 1573 47,000

47,000 47,100 1576 1576 1765 1576 47,100 47,200 1580 1580 1771 1580 47,200 47,300 1583 1583 1778 1583 47,300 47,400 1586 1586 1785 1586 47,400 47,500 1590 1590 1791 1590 47,500 47,600 1593 1593 1798 1593 47,600 47,700 1596 1596 1804 1596 47,700 47,800 1600 1600 1811 1600 47,800 47,900 1603 1603 1818 1603 47,900 48,000 1606 1606 1824 1606 48,000

48,000 48,100 1610 1610 1831 1610 48,100 48,200 1613 1613 1837 1613 48,200 48,300 1616 1616 1844 1616 48,300 48,400 1620 1620 1851 1620 48,400 48,500 1623 1623 1857 1623 48,500 48,600 1626 1626 1864 1626 48,600 48,700 1630 1630 1870 1630 48,700 48,800 1633 1633 1877 1633 48,800 48,900 1636 1636 1884 1636 48,900 49,000 1640 1640 1890 1640 49,000

49,000 49,100 1643 1643 1897 1643 49,100 49,200 1647 1647 1903 1647 49,200 49,300 1650 1650 1910 1650 49,300 49,400 1653 1653 1917 1653 49,400 49,500 1658 1657 1923 1657 49,500 49,600 1665 1660 1930 1660 49,600 49,700 1672 1663 1936 1663 49,700 49,800 1678 1667 1943 1667 49,800 49,900 1685 1670 1950 1670 49,900 50,000 1691 1673 1956 1673 50,000

50,000 50,100 1698 1677 1963 1677 50,100 50,200 1705 1680 1969 1680 50,200 50,300 1711 1683 1976 1683 50,300 50,400 1718 1687 1983 1687 50,400 50,500 1724 1690 1989 1690 50,500 50,600 1731 1693 1996 1693 50,600 50,700 1738 1697 2002 1697 50,700 50,800 1744 1700 2009 1700 50,800 50,900 1751 1703 2016 1703 50,900 51,000 1757 1707 2022 1707 51,000

51,000 51,100 1764 1710 2029 1710 51,100 51,200 1771 1714 2035 1714 51,200 51,300 1777 1717 2042 1717 51,300 51,400 1784 1720 2049 1720 51,400 51,500 1790 1724 2055 1724 51,500 51,600 1797 1727 2062 1727 51,600 51,700 1804 1730 2068 1730 51,700 51,800 1810 1734 2075 1734 51,800 51,900 1817 1737 2082 1737 51,900 52,000 1823 1740 2088 1740 52,000

52,000 52,100 1830 1744 2095 1744 52,100 52,200 1837 1747 2101 1747 52,200 52,300 1843 1750 2108 1750 52,300 52,400 1850 1754 2115 1754 52,400 52,500 1856 1757 2121 1757 52,500 52,600 1863 1760 2128 1760 52,600 52,700 1870 1764 2134 1764 52,700 52,800 1876 1767 2141 1767 52,800 52,900 1883 1770 2148 1770 52,900 53,000 1889 1774 2154 1774 53,000

53,000 53,100 1896 1777 2161 1777 53,100 53,200 1903 1781 2167 1781 53,200 53,300 1909 1784 2174 1784 53,300 53,400 1916 1787 2181 1787 53,400 53,500 1922 1791 2187 1791 53,500 53,600 1929 1794 2194 1794 53,600 53,700 1936 1797 2200 1797 53,700 53,800 1942 1801 2207 1801 53,800 53,900 1949 1804 2214 1804 53,900 54,000 1955 1807 2220 1807 54,000

54,000 54,100 1962 1811 2227 1811 54,100 54,200 1969 1814 2233 1814 54,200 54,300 1975 1817 2240 1817 54,300 54,400 1982 1821 2247 1821 54,400 54,500 1988 1824 2253 1824 54,500 54,600 1995 1827 2260 1827 54,600 54,700 2002 1831 2266 1831 54,700 54,800 2008 1834 2273 1834 54,800 54,900 2015 1837 2280 1837 54,900 55,000 2021 1841 2286 1841 55,000

55,000 55,100 2028 1844 2293 1844 55,100 55,200 2035 1848 2299 1848 55,200 55,300 2041 1851 2306 1851 55,300 55,400 2048 1854 2313 1854 55,400 55,500 2054 1858 2319 1858 55,500 55,600 2061 1861 2326 1861 55,600 55,700 2068 1864 2332 1864 55,700 55,800 2074 1868 2339 1868 55,800 55,900 2081 1871 2346 1871 55,900 56,000 2087 1874 2352 1874 56,000

56,000 56,100 2094 1878 2359 1878 56,100 56,200 2101 1881 2365 1881 56,200 56,300 2107 1884 2372 1884 56,300 56,400 2114 1888 2379 1888 56,400 56,500 2120 1891 2385 1891 56,500 56,600 2127 1894 2392 1894 56,600 56,700 2134 1898 2398 1898 56,700 56,800 2140 1901 2405 1901 56,800 56,900 2147 1904 2412 1904 56,900 57,000 2153 1908 2418 1908 57,000

57,000 57,100 2160 1911 2425 1911 57,100 57,200 2167 1915 2431 1915 57,200 57,300 2173 1918 2438 1918 57,300 57,400 2180 1921 2445 1921 57,400 57,500 2186 1925 2451 1925 57,500 57,600 2193 1928 2458 1928 57,600 57,700 2200 1931 2464 1931 57,700 57,800 2206 1935 2471 1935 57,800 57,900 2213 1938 2478 1938 57,900 58,000 2219 1941 2484 1941 58,000

58,000 58,100 2226 1945 2491 1945 58,100 58,200 2233 1948 2497 1948 58,200 58,300 2239 1951 2504 1951 58,300 58,400 2246 1955 2511 1955 58,400 58,500 2252 1958 2517 1958 58,500 58,600 2259 1961 2524 1961 58,600 58,700 2266 1965 2530 1965 58,700 58,800 2272 1968 2537 1968 58,800 58,900 2279 1971 2544 1971 58,900 59,000 2285 1975 2550 1975 59,000

59,000 59,100 2292 1978 2557 1978 59,100 59,200 2299 1982 2563 1982 59,200 59,300 2305 1985 2570 1985 59,300 59,400 2312 1988 2577 1988 59,400 59,500 2318 1992 2583 1992 59,500 59,600 2325 1995 2590 1995 59,600 59,700 2332 1998 2596 1998 59,700 59,800 2338 2002 2603 2002 59,800 59,900 2345 2005 2610 2005 59,900 60,000 2351 2008 2616 2008

2025 Form IN-111 Instructions tax.vermont.gov Page 18 of 20 If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of

Than

filing filing house-

jointly* sepa- hold

rately**

Then your Vermont Tax is ... * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status 60,000

60,000 60,100 2358 2012 2623 2012 60,100 60,200 2365 2015 2629 2015 60,200 60,300 2371 2018 2636 2018 60,300 60,400 2378 2022 2643 2022 60,400 60,500 2384 2025 2649 2025 60,500 60,600 2391 2028 2656 2028 60,600 60,700 2398 2032 2662 2032 60,700 60,800 2404 2035 2669 2035 60,800 60,900 2411 2038 2676 2038 60,900 61,000 2417 2042 2682 2042 61,000

61,000 61,100 2424 2045 2689 2045 61,100 61,200 2431 2049 2695 2049 61,200 61,300 2437 2052 2702 2052 61,300 61,400 2444 2055 2709 2055 61,400 61,500 2450 2059 2715 2059 61,500 61,600 2457 2062 2722 2062 61,600 61,700 2464 2065 2728 2065 61,700 61,800 2470 2069 2735 2069 61,800 61,900 2477 2072 2742 2072 61,900 62,000 2483 2075 2748 2075 62,000

62,000 62,100 2490 2079 2755 2079 62,100 62,200 2497 2082 2761 2082 62,200 62,300 2503 2085 2768 2085 62,300 62,400 2510 2089 2775 2089 62,400 62,500 2516 2092 2781 2092 62,500 62,600 2523 2095 2788 2095 62,600 62,700 2530 2099 2794 2099 62,700 62,800 2536 2102 2801 2102 62,800 62,900 2543 2105 2808 2105 62,900 63,000 2549 2109 2814 2109 63,000

63,000 63,100 2556 2112 2821 2112 63,100 63,200 2563 2116 2827 2116 63,200 63,300 2569 2119 2834 2119 63,300 63,400 2576 2122 2841 2122 63,400 63,500 2582 2126 2847 2126 63,500 63,600 2589 2129 2854 2129 63,600 63,700 2596 2132 2860 2132 63,700 63,800 2602 2136 2867 2136 63,800 63,900 2609 2139 2874 2139 63,900 64,000 2615 2142 2880 2142 64,600

64,000 64,100 2622 2146 2887 2146 64,100 64,200 2629 2149 2893 2149 64,200 64,300 2635 2152 2900 2152 64,300 64,400 2642 2156 2907 2156 64,400 64,500 2648 2159 2913 2159 64,500 64,600 2655 2162 2920 2162 64,600 64,700 2662 2166 2926 2166 64,700 64,800 2668 2169 2933 2169 64,800 64,900 2675 2172 2940 2172 64,900 65,000 2681 2176 2946 2176 65,000

65,000 65,100 2688 2179 2953 2179 65,100 65,200 2695 2183 2959 2183 65,200 65,300 2701 2186 2966 2186 65,300 65,400 2708 2189 2973 2189 65,400 65,500 2714 2193 2979 2193 65,500 65,600 2721 2196 2986 2196 65,600 65,700 2728 2199 2992 2199 65,700 65,800 2734 2203 2999 2203 65,800 65,900 2741 2206 3006 2206 65,900 66,000 2747 2209 3012 2209 66,000

66,000 66,100 2754 2213 3019 2213 66,100 66,200 2761 2216 3025 2216 66,200 66,300 2767 2219 3032 2221 66,300 66,400 2774 2223 3039 2228 66,400 66,500 2780 2226 3045 2235 66,500 66,600 2787 2229 3052 2241 66,600 66,700 2794 2233 3058 2248 66,700 66,800 2800 2236 3065 2254 66,800 66,900 2807 2239 3072 2261 66,900 67,000 2813 2243 3078 2268 67,000

67,000 67,100 2820 2246 3085 2274 67,100 67,200 2827 2250 3091 2281 67,200 67,300 2833 2253 3098 2287 67,300 67,400 2840 2256 3105 2294 67,400 67,500 2846 2260 3111 2301 67,500 67,600 2853 2263 3118 2307 67,600 67,700 2860 2266 3124 2314 67,700 67,800 2866 2270 3131 2320 67,800 67,900 2873 2273 3138 2327 67,900 68,000 2879 2276 3144 2334 68,000

68,000 68,100 2886 2280 3151 2340 68,100 68,200 2893 2283 3157 2347 68,200 68,300 2899 2286 3164 2353 68,300 68,400 2906 2290 3171 2360 68,400 68,500 2912 2293 3177 2367 68,500 68,600 2919 2296 3184 2373 68,600 68,700 2926 2300 3190 2380 68,700 68,800 2932 2303 3197 2386 68,800 68,900 2939 2306 3204 2393 68,900 69,000 2945 2310 3210 2400 69,000

69,000 69,100 2952 2313 3217 2406 69,100 69,200 2959 2317 3223 2413 69,200 69,300 2965 2320 3230 2419 69,300 69,400 2972 2323 3237 2426 69,400 69,500 2978 2327 3243 2433 69,500 69,600 2985 2330 3250 2439 69,600 69,700 2992 2333 3256 2446 69,700 69,800 2998 2337 3263 2452 69,800 69,900 3005 2340 3270 2459 69,900 70,000 3011 2343 3276 2466 70,000

70,000 70,100 3018 2347 3283 2472 70,100 70,200 3025 2350 3289 2479 70,200 70,300 3031 2353 3296 2485 70,300 70,400 3038 2357 3303 2492 70,400 70,500 3044 2360 3309 2499 70,500 70,600 3051 2363 3316 2505 70,600 70,700 3058 2367 3322 2512 70,700 70,800 3064 2370 3329 2518 70,800 70,900 3071 2373 3336 2525 70,900 71,000 3077 2377 3342 2532 71,000

71,000 71,100 3084 2380 3349 2538 71,100 71,200 3091 2384 3355 2545 71,200 71,300 3097 2387 3362 2551 71,300 71,400 3104 2390 3369 2558 71,400 71,500 3110 2394 3375 2565 71,500 71,600 3117 2397 3382 2571 71,600 71,700 3124 2400 3388 2578 71,700 71,800 3130 2404 3395 2584 71,800 71,900 3137 2407 3402 2591 71,900 72,000 3143 2410 3408 2598 72,000

72,000 72,100 3150 2414 3415 2604 72,100 72,200 3157 2417 3421 2611 72,200 72,300 3163 2420 3428 2617 72,300 72,400 3170 2424 3435 2624 72,400 72,500 3176 2427 3441 2631 72,500 72,600 3183 2430 3448 2637 72,600 72,700 3190 2434 3454 2644 72,700 72,800 3196 2437 3461 2650 72,800 72,900 3203 2440 3468 2657 72,900 73,000 3209 2444 3474 2664 73,000

73,000 73,100 3216 2447 3481 2670 73,100 73,200 3223 2451 3487 2677 73,200 73,300 3229 2454 3494 2683 73,300 73,400 3236 2457 3501 2690 73,400 73,500 3242 2461 3507 2697 73,500 73,600 3249 2464 3514 2703 73,600 73,700 3256 2467 3520 2710 73,700 73,800 3262 2471 3527 2716 73,800 73,900 3269 2474 3534 2723 73,900 74,000 3275 2477 3540 2730 74,000

74,000 74,100 3282 2481 3547 2736 74,100 74,200 3289 2484 3553 2743 74,200 74,300 3295 2487 3560 2749 74,300 74,400 3302 2491 3567 2756 74,400 74,500 3308 2494 3573 2763 74,500 74,600 3315 2497 3580 2769 74,600 74,700 3322 2501 3586 2776 74,700 74,800 3328 2504 3593 2782 74,800 74,900 3335 2507 3600 2789 74,900 75,000 3341 2511 3606 2796

2025 Form IN-111 Instructions tax.vermont.gov Page 19 of 20 Your Contribution Matters Use your tax refund or tax payment to support these Vermont organizations. Enter the amount of your gift on Form IN-111, Vermont Income Tax Return, Line 24a through 24d. You may contribute to more than one organization. You may deduct the above charitable contributions on next year’s personal income tax return. See the instructions for Form IN-111. Loons, peregrines, and eagles are now thriving thanks to you. Let’s keep it going for animals still at risk, like turtles, bats, and pollinators so future generations can enjoy Vermont’s wildlife. Every $1 you give is matched so that it turns into $3 for our threatened and endangered wildlife. vtfishandwildlife.com 802-828-1000 Give to our 39,000 honorably discharged veterans. The fund helps veterans who are homeless, need long-term care, or need transportation. It also helps veterans apply for benefits and supports recognition programs. veterans.vermont.gov 802-828-3379 Vermont Veterans Fund Picking up litter helps combat climate change. Teaching next generations about environmental responsibility is our responsibility. Together our efforts can slow destructive weather patterns. Your generosity keeps Vermont beautiful and empowers us to make real change by enabling action for our environment. Thank you for making an impact. Green Up Day is May 2, 2026, and year-round for many. greenupvermont.org 802-522-7245 We believe every child is a source of unique talent and abilities, of promise, and possibilities. Support prevention programs for children in your community. Taking care of our children now ensures a stronger future for Vermont. vtchildrenstrust.org 888-475-5437

2025 Form IN-111 Instructions tax.vermont.gov Page 20 of 20 Taxpayer Assistance Visit Our Website for Forms Not Included in This Booklet We have provided the forms in this booklet that most Vermonters need to file their taxes. All forms are available at tax.vermont.gov. The following forms are not included in this booklet: • IN-117 Vermont Credit for Income Tax Paid to Other State or Canadian Province • IN-119 Vermont Tax Adjustments and Nonrefundable Credits • IN-153 Vermont Capital Gains Exclusion • IN-151 Application for Extension of Time to File Form IN-111. A Vermont extension is not required to be filed if a federal extension was filed and you are not required to submit a payment with your extension. Form # Form Description Initial Due Date Final Date Accepted NOTE: Penalties, interest, and late filing fees may accrue after initial due date. IN-111 2025 Vermont Income Tax Return April 15 IN-151 Application for Extension of Time to File Form IN-111 Vermont Income Tax Return April 15 RCC-146 2025 Renter Credit Claim April 15 Oct. 15 HS-122 2026 Homestead Declaration April 15 Oct. 15 HS-122 HI-144 2026 Property Tax Credit Claim April 15 Oct. 15 2026 Due Dates Taxpayer Advocate The Vermont Department of Taxes offers free, confidential service when a taxpayer encounters difficulty resolving tax issues. The Taxpayer Advocate may be able to help if: • You are experiencing extreme economic hardship from the Department’s action, or • It is taking more than 180 days to resolve your tax issue, or • You have not received a response or resolution to the problem by the date promised by the Vermont Department of Taxes. The Taxpayer Advocate will review your situation, help you understand what needs to be done to resolve it, and keep you updated on the progress of your situation. Please note that the Taxpayer Advocate cannot override the provisions of the law or represent taxpayers at Department hearings. To contact the Taxpayer Advocate: Mail: ATTN: Taxpayer Advocate Telephone: 802-828-6848

Vermont Department of Taxes Fax:

802-828-6982

133 State Street Email: tax.taxpayeradvocate@vermont.gov Montpelier, VT 05633-1401