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.

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