1099 Forms
Payroll Forms
STOCK OPTIONS
WAGE TAX FORMS
FORM 592-B
Tax Exempt Forms
ACA FORMS
1098 FORMS
1042 FORMS
480 FORMS
Extension Forms
Form 8027
Form 8868
Form 8955-SSA
5498 Forms
Form 2290
STATE FILINGS
STATE Payroll Forms
STATE ONLY FILING
File multiple returns through bulk upload and import data directly via QuickBooks, Xero, etc.
Create, validate, schedule, and deliver forms effortlessly from a single platform.
Manage multiple clients with a single sign-on and reduce operational workload with Tax1099.
Manage W-9, 1099-NEC, and other IRS forms for gig workers with our intuitive platform.
Verify Payees/Merchants with real-time TIN Matching and efile in bulk with our API.
Import and organize your trading data with our real-time data management.
Join Tax1099's affiliate program to offer your network a reliable eFiling solution and earn a generous commission
Developers of tax software and applications
TAX FORM FILING
Data Import & Management
USER & WORKFLOW MANAGEMENT
Validation & Checks
Tax Transcript
PRINT & DELIVERY
COMPLIANCE & security
ADDITIONAL FEATURES
Integrations
Check out our Product Tour for a smooth Tax1099 experience!
Get the help you need from our support team.
Visual guides to help you work with Tax1099
Stay up to date on the latestIRS updates.
Read the real-life success stories of our users.
Explore industry insights & latest updates
The A-Z list for tax-related terms & definitions.
Listen to thought-provoking insights and discussions with experts.
Detailed guides for smarter tax compliance.
Tools
For tax year 2026 returns filed in 2027
Learn about Vermont’s state 1099 filing. Find out which forms are reportable, the latest Vermont-specific thresholds, and why the state requires direct state filing.
Miscellaneous Information
A Vermont copy of Form 1099-MISC is required when Vermont income tax was withheld, or when a federal Form 1099-MISC was filed for a nonresident for services performed in Vermont. For tax year 2026, most categories use a $2,000 threshold, though royalties remain reportable at $10, and gross proceeds paid to attorneys or fish payments remain at $600.
Nonemployee Compensation
A Form 1099-NEC is required when Vermont income tax has been withheld from a federal Form 1099-NEC payment or when the recipient is a nonresident who worked in Vermont. The federal threshold for tax year 2026 is $2,000. Backup withholding is required, regardless of the amount.
Payment Card and Third-Party Network Transactions
Vermont has a state-specific Form 1099-K rule. If a federal 1099-K has already been reported, then a state copy must also be provided. For payments made through a third -party settlement organization, Vermont uses a $2,000 threshold without requiring a minimum number of transactions, and the form must be submitted within 30 days of the IRS deadline.
Proceeds From Broker and Barter Exchange Transactions
The Vermont copy of Form 1099-B is only required in cases where Vermont income tax has been withheld on the transaction. The federal rules determine whether broker, securities, commodities, futures, or barter exchange activity should be reported.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Vermont mandates that a state copy be provided whenever Vermont income tax has been withheld from a reportable distribution. For the 2026 tax year, distributions of $10 or more from pensions, annuities, retirement plans, IRAs, and insurance contracts are reportable.
Certain Government Payments
It is necessary to provide Vermont with a state copy of Form 1099-G when state income tax has been withheld from the payment. Unemployment compensation and tax refunds are reportable at an amount of $10 or more, whereas RTAA payments, grants, and paid family leave benefits use a threshold of $2,000.
Interest Income
Form 1099-INT is reportable to the Vermont DOR whenever Vermont income tax has been withheld, and state reporting is required. The federal Form 1099-INT carries a $10 threshold as well as a separate $600 threshold for interest payments made in connection with a trade or business.
Certain Gambling Winnings
Form W-2G applies to gambling winnings that meet federal reporting rules. The current federal threshold is $2,000, although the filing requirement can also depend on the type of gambling and the amount won relative to the wager. If Vermont income tax was withheld on those winnings, the Vermont details must be included in the direct state filing.
Wage and Tax Statement
Form W-2 with Vermont is filed to report Vermont wages and income tax withheld. These forms are filed along with the annual Form WHT-434 reconciliation to reconcile Vermont wages and withholding.
Note: Form WHT-434 is Vermont's annual withholding reconciliation transmittal for Forms W-2 and/or 1099. It has to be filed by February 1, 2027.
Filers who are filing 10 or more combined W-2 and 1099 forms for tax year 2026, Form WHT-434, and the accompanying forms must be filed electronically. Payroll filing services must be electronically filed.
Vermont doesn't participate in the IRS Combined Federal/State Filing Program for W-2 and 1099 forms, so the state returns are filed directly with the Vermont Department of Taxes.
Use Tax1099 to prepare and review Vermont 1099 forms, complete Form WHT-434, submit filings, and monitor their status.
Vermont requires a state copy of Form 1099 when the payment was subject to Vermont income tax withholding. Reporting is also required whenever federal law requires a Form 1099 for a nonresident who performed services within Vermont, even if no Vermont tax was withheld.
Form 1099-K follows an additional Vermont-specific rule. The threshold for third-party network transactions is based on the recipient's Vermont address, not on withholding.
Vermont is not a participant in the IRS Combined Federal/State Filing Program. So, a state copy must be filed directly with the Vermont Department of Taxes.
Form WHT-434 is filed alongside the annual Form W-2 and Form 1099. For tax year 2026, filers submitting 10 or more combined Form W-2 and Form 1099 returns must file Form WHT-434 and the accompanying forms electronically. Payroll filing services must always be filed electronically.
For the 2026 tax year, federal electronic information returns are filed via IRIS. However, filing through IRIS meets only the federal requirement and does not fulfill the direct state filing requirement.
Vermont's 2026 tax guidance adopts partial retroactive conformity to the One Big Beautiful Bill Act for state income tax purposes only.
Vermont does not change its existing information-return filing rules or create the state's special Form 1099-K threshold.
For the 2026 tax year, OBBBA has increased the reporting threshold for Form 1099-NEC and several Form 1099-MISC categories from $600 to $2,000. It also restored the Form 1099-K threshold for third-party settlement organizations to above $20,000 and 200 transactions.
For Form 1099-K, Vermont follows a $2,000 threshold, with no transaction-count requirement.
Vermont requires a state copy of Form 1099-MISC, Form 1099-NEC, Form 1099-K, Form 1099-B, Form 1099-R, Form 1099-G, Form 1099-INT, Form W-2G, and Form W-2 whenever that form's Vermont filing trigger is met.
Vermont requires state reporting when Vermont income tax has been withheld from the payment, or when a federal Form 1099 is required for a nonresident who performed services in Vermont, with a separate rule for Form 1099-K.
Filing with the IRS does not satisfy Vermont's requirement, since Vermont has withdrawn from the Combined Federal/State Filing Program. The state copy must be sent directly to the Vermont Department of Taxes.
For tax year 2026, the Vermont deadline for most Form 1099s is February 1, 2027, because the normal deadline of January 31 falls on a Sunday that year, with the exception of Form 1099-K, which is due 30 days after the relevant IRS deadline.
For tax year 2026, electronic filing will be required when 10 or more Forms W-2 and Forms 1099 are submitted together. Payroll filing services must eFile irrespective of the number of returns, whether they are filing directly via the myVTax portal or through Tax1099's supported workflow.
Form WHT-434 is Vermont's annual withholding reconciliation, filed alongside Form W-2 and Form 1099 returns. It reconciles Vermont withholding reported during the year against the withholding shown on those forms.
Vermont's Form 1099-K threshold for tax year 2026 is $2,000 with no transaction requirement.
Tax1099 supports state-only filing for reportable Vermont forms, including Form WHT-434, with all filings sent directly to the state.
Filing Form 1099 and Form W-2 with Vermont gets simpler with Tax1099. Manage direct state filing and CF/SF filing in one secure Tax1099 workflow.