Vermont Income Tax Withholding Requirements

Employers in Vermont must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Vermont income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Vermont Form W-4VT may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes in certain circumstances. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: None.

Administration:

Vermont Department of Taxes
P.O. Box 547
Montpelier, VT 05601-0547
Telephone: 802-828-2551


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