A resident of Vermont is an individual who maintains a permanent place of abode within the state, or the
individual is domiciled in the state for 183 days or more. If the filer earns more than $100, then they must
file a Vermont income tax return and will need to file Form IN-111 on or before April 15. A 6-month
extension is also available to file the extension Form IN-151, on or before April 15. If the due date falls
on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
If the taxpayer was a part-year resident of Vermont for that particular tax year or moved out of Vermont
intending to permanently leave or intent to permanently stay in Vermont needs to file Schedule Forms IN-113
and IN-117 along with the state tax form IN-111. Vermont net income includes all income received while
living in Vermont plus any Vermont-source income received while a non-resident.
If the taxpayer was a full-year non-resident of Vermont for that particular tax year, the taxpayer resides
outside of Vermont and does not reside in Vermont for 183 days or more in the tax year. Vermont’s net income
will include all income from Vermont sources. Complete Form IN-111, by filing Parts I and II to determine
the allocation of Vermont income of Form IN-111. A non-resident is when an individual does not live in the
state for at least part of the year or earn income in the state.