Vermont Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Vermont business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Vermont Business Tax Extension – LLC / Partnership
Vermont Business Income Tax Extension • LLC / PartnershipVermont LLC & Partnership Tax Extension
Vermont LLCs and partnerships with Vermont source income file Form BI-476 (Vermont Business Income Tax Return–Pass-Through Entities) with the Vermont Department of Taxes. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Vermont automatically honors the federal Form 7004 extension for pass-through entity returns–no separate Vermont extension form is required, provided all Vermont income tax owed is paid by March 16, 2026.
Extending a Vermont LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to extend the Vermont return to September 15, 2026. Pay all Vermont tax owed by March 16, 2026 through the myVTax portal or by mailing a payment to: Vermont Department of Taxes, 133 State Street, Montpelier, VT 05633.
Vermont imposes a pass-through entity withholding requirement for nonresident members. Vermont requires withholding on the Vermont income of nonresident LLC members at the highest Vermont individual income tax rate. The withholding obligation is not extended by the filing extension–amounts due must be remitted by March 16, 2026. Vermont's top individual income tax rate is 8.75%, which applies to income above $213,150 for single filers.
VT LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Vermont Form BI-476 return to September 15, 2026–no separate Vermont extension form is required.
- Pay all Vermont pass-through entity tax by March 16, 2026 through myVTax or by mail to avoid the 5%/month failure-to-file penalty.
- Remit Vermont nonresident member withholding by the original deadline–the extension does not extend the withholding payment deadline.
- File the completed Form BI-476 with the Vermont Department of Taxes by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Vermont return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Vermont return by September 15, 2026
How to Pay
Vermont requires online payment for tax amounts of $750 or more. Submit electronically via the Vermont Online Tax Extension Payment portal. For amounts under $750, complete Vermont Business Income Tax Extension and mail with your payment.
Vermont Online Payment Portal
Submit electronically through the Vermont Online Tax Extension Payment system. Required for all payments $750 and above.
Vermont Business Income Tax Extension by Check
Download Vermont Business Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
133 State Street
Montpelier, VT 05633
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 1% per month on unpaid tax |
LLC / Partnership Quick Reference
| State Abbreviation | VT |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Vermont Business Income Tax Extension |
| Online Payment | Vermont Online Tax Extension Payment |
| State Agency | Vermont Department of Taxes |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 1% per month on unpaid tax |
Vermont Business Tax Extension – S Corporation
Vermont Business Income Tax Extension • S CorporationVermont S Corporation Tax Extension
Vermont S corporations with Vermont source income file Form BI-476 (Vermont Business Income Tax Return–Pass-Through Entities) with the Vermont Department of Taxes. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Vermont automatically honors the federal Form 7004 extension–no separate Vermont extension form is required–provided all Vermont income tax owed is paid by March 16, 2026.
Extending a Vermont S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the Vermont Form BI-476 return to September 15, 2026. Pay all Vermont income tax owed by March 16, 2026 through myVTax or by mailing a payment to: Vermont Department of Taxes, 133 State Street, Montpelier, VT 05633.
Vermont S corporations are treated as pass-through entities for Vermont income tax purposes. Vermont requires withholding on the Vermont-source income of nonresident shareholders at the highest Vermont individual rate (8.75% for income above the top bracket threshold). The Vermont withholding obligation is not extended by the filing extension–amounts must be remitted by March 16, 2026.
VT S Corporation Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Vermont Form BI-476 return to September 15, 2026–no separate Vermont extension form is required.
- Pay all Vermont pass-through entity tax by March 16, 2026 through myVTax or by mail to avoid the 5%/month failure-to-file penalty.
- Remit Vermont nonresident shareholder withholding by March 16, 2026–the extension does not extend the withholding payment deadline.
- File the completed Form BI-476 with the Vermont Department of Taxes by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Vermont return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Vermont return by September 15, 2026
How to Pay
Vermont requires online payment for tax amounts of $750 or more. Submit electronically via the Vermont Online Tax Extension Payment portal. For amounts under $750, complete Vermont Business Income Tax Extension and mail with your payment.
Vermont Online Payment Portal
Submit electronically through the Vermont Online Tax Extension Payment system. Required for all payments $750 and above.
Vermont Business Income Tax Extension by Check
Download Vermont Business Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
133 State Street
Montpelier, VT 05633
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 1% per month on unpaid tax |
S Corporation Quick Reference
| State Abbreviation | VT |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Vermont Business Income Tax Extension |
| Online Payment | Vermont Online Tax Extension Payment |
| State Agency | Vermont Department of Taxes |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 1% per month on unpaid tax |
Vermont Business Tax Extension – C Corporation
Vermont Business Income Tax Extension • C CorporationVermont C Corporation Tax Extension
Vermont C corporations with Vermont taxable income file Form CO-411 (Vermont Corporate Income Tax Return) with the Vermont Department of Taxes. The return is due April 15, 2026, and an extension to October 15, 2026 is available. Vermont automatically honors the federal Form 7004 extension–no separate Vermont extension form is required–provided all Vermont corporate income tax owed is paid by April 15, 2026. Vermont corporate income is taxed at graduated rates from 6% to 8.5%.
Extending a Vermont C Corporation Return
File IRS Form 7004 before April 15, 2026 to extend the Vermont Form CO-411 return to October 15, 2026. Pay all Vermont corporate income tax by April 15, 2026 through myVTax or by mailing a payment to: Vermont Department of Taxes, 133 State Street, Montpelier, VT 05633.
Vermont imposes corporate income tax on C corporations with Vermont nexus. Vermont uses a three-factor apportionment formula (sales, payroll, property) to determine the Vermont share of income for multistate corporations. Vermont has adopted single-sales-factor apportionment for certain industries–confirm the applicable apportionment formula before computing the Vermont extension payment. Vermont also imposes a corporate minimum tax of $300 for corporations with Vermont receipts up to $2 million, scaling up to $100,000 for larger corporations.
VT C Corporation Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Vermont Form CO-411 return to October 15, 2026–no separate Vermont extension form is required.
- Pay all Vermont corporate income tax by April 15, 2026 through myVTax or by mail to avoid the 5%/month failure-to-file penalty.
- Confirm the applicable Vermont apportionment formula and compute the Vermont corporate income tax independently before the April 15, 2026 payment deadline.
- File the completed Form CO-411 with the Vermont Department of Taxes by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Vermont return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Vermont return by October 15, 2026
How to Pay
Vermont requires online payment for tax amounts of $750 or more. Submit electronically via the Vermont Online Tax Extension Payment portal. For amounts under $750, complete Vermont Business Income Tax Extension and mail with your payment.
Vermont Online Payment Portal
Submit electronically through the Vermont Online Tax Extension Payment system. Required for all payments $750 and above.
Vermont Business Income Tax Extension by Check
Download Vermont Business Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
133 State Street
Montpelier, VT 05633
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 1% per month on unpaid tax |
C Corporation Quick Reference
| State Abbreviation | VT |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Vermont Business Income Tax Extension |
| Online Payment | Vermont Online Tax Extension Payment |
| State Agency | Vermont Department of Taxes |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 1% per month on unpaid tax |
Vermont Business Tax Extension – Fiduciary
Vermont Business Income Tax Extension • FiduciaryVermont Fiduciary Tax Extension
Vermont trusts and estates with Vermont source income file Form FI-161 (Vermont Fiduciary Income Tax Return) with the Vermont Department of Taxes. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Vermont automatically honors the federal Form 7004 extension–no separate Vermont extension form is required–provided all Vermont fiduciary income tax owed is paid by April 15, 2026. Vermont fiduciary income is taxed at graduated rates from 3.35% to 8.75%.
Extending a Vermont Fiduciary Return
File IRS Form 7004 before April 15, 2026 to extend the Vermont Form FI-161 fiduciary return to October 15, 2026. Pay all Vermont fiduciary income tax by April 15, 2026 through myVTax or by mailing a payment to: Vermont Department of Taxes, 133 State Street, Montpelier, VT 05633.
Vermont taxes the income of resident trusts–those administered by a Vermont trustee or created by a Vermont resident–on all income regardless of source. Nonresident trusts pay Vermont tax only on Vermont-source income. Vermont does not require a separate extension form for fiduciary returns–a valid federal Form 7004 extension automatically extends the Vermont FI-161 to October 15, 2026, provided all Vermont fiduciary income tax is paid by April 15, 2026. Vermont fiduciary income tax rates follow the individual rate schedule, reaching 8.75% at the highest bracket.
VT Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Vermont Form FI-161 fiduciary return to October 15, 2026–no separate Vermont extension form is required.
- Pay all Vermont fiduciary income tax by April 15, 2026 through myVTax or by mail to avoid the 5%/month failure-to-file penalty.
- Confirm the trust's Vermont residency classification to determine whether all income or only Vermont-source income is subject to Vermont fiduciary tax.
- File the completed Form FI-161 with the Vermont Department of Taxes by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Vermont return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Vermont return by October 15, 2026
How to Pay
Vermont requires online payment for tax amounts of $750 or more. Submit electronically via the Vermont Online Tax Extension Payment portal. For amounts under $750, complete Vermont Business Income Tax Extension and mail with your payment.
Vermont Online Payment Portal
Submit electronically through the Vermont Online Tax Extension Payment system. Required for all payments $750 and above.
Vermont Business Income Tax Extension by Check
Download Vermont Business Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.
133 State Street
Montpelier, VT 05633
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 1% per month on unpaid tax |
Fiduciary Quick Reference
| State Abbreviation | VT |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Vermont Business Income Tax Extension |
| Online Payment | Vermont Online Tax Extension Payment |
| State Agency | Vermont Department of Taxes |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 1% per month on unpaid tax |
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