Vermont 1099 Filing Requirements

Tax year 2026 · VT · Last verified April 26, 2026

CF/SF Participation

Does not participate in CF/SF

Direct Filing Portal

myVTax (https://myvtax.vermont.gov)

Registration

Required

Payers withholding Vermont income tax must register with the Vermont Department of Taxes for a withholding account through myVTax or by filing Form BR-400 (Application for a Business Tax Account). The Vermont withholding account number (format WHT-12345678) is required as the Payee "B" record state account ID in 1099 e-file submissions and in the WHT-434 transmittal record.

Transmittal Form

WHT-434 (Annual Withholding Reconciliation)

E-file Threshold

11+ forms

E-file mandate.

More than 10 combined W-2/1099 forms must be e-filed via myVTax. Payroll services and tax preparers must e-file regardless of count.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing (no withholding)	Not separately filed unless Vermont income tax was withheld; in that case January 31 with Form WHT-434.	View detail →
1099-MISC Miscellaneous information	Direct state filing	January 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Vermont does not participate in the IRS Combined Federal/State Filing (CF/SF) Program. All 1099 forms required to be filed with Vermont must be submitted directly through the myVTax portal at myvtax.vermont.gov. Two filing triggers apply: (1) the form was subject to Vermont income tax withholding (must accompany the WHT-434 annual reconciliation by January 31), or (2) the form is a 1099 issued to a nonresident who performed services in Vermont (32 V.S.A. § 5862d(a)). 1099-K filings have a special rule: third-party settlement organizations must file with Vermont within 30 days of the federal IRS deadline whenever the recipient has a Vermont address, with payments aggregating $600+ per person (statute) / $2,000+ (current TPSO operational threshold cited by the DOR). Filers submitting more than 10 combined W-2/1099 forms must use myVTax electronically; bulk uploads follow IRS Publication 1220 record layouts modified for Vermont.

Penalties

Statutory hook: 32 V.S.A. § 5862d(c) treats failure to file a required 1099 as a failure to provide a return for purposes of §§ 3202, 5863, and 5864 of Title 32 (Vermont's general return-filing penalty/interest provisions).

Practical penalties cited by third-party guides for late 1099 filing in Vermont: monthly 5% of unpaid tax until filed; $50 per return when filed more than 60 days after the deadline; up to 100% of unpaid tax for intentional misreporting. These rates are not enumerated on a single VT DOR page, so the canonical enforcement source is § 5862d(c) plus the §§ 3202/5863/5864 framework.

E-file mandate exposure: Form WHT-434 and the accompanying 1099/W-2 set MUST be filed electronically when the combined W-2 + 1099 count exceeds 10, and payroll services / multi-employer preparers must always file electronically.