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Vermont Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: April 9, 2009

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State
81 River Street
Montpelier, VT  05609-1104

(802) 828-2386
FAX: (802) 828-2853

http://www.sec.state.vt.us/corps/corpindex.htm

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Vermont Department of Taxes
133 State Street
Montpelier, VT  05633-1401

(802) 828-2505
FAX: (802) 828-2701

http://www.state.vt.us/tax/

Vermont State Statutes

To research the State Statutes for:

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual/Biennial Report

Fee:

The annual fee for a domestic profit corporation is $35 and the biennial fee for a domestic non-profit is $15. The annual fee for a foreign profit corporation is $175 and the biennial fee for a foreign non-profit is $15.

 

Forms:

Annual/Biennial Report - Annual (Profit) and Biennial (Non-Profit) Reports

Online Filing - Online Corporate Annual Report

 

Due Date:

 

Every domestic or foreign profit corporation registered in Vermont is required to file an annual report with the Secretary of State, within 2½ months of the close of its fiscal year end, or by March 15th for calendar year filings, with applicable fee.

 

Corporation Tax Returns

Tax:

Income tax rates are: 6% on Vermont net income of $10,000 or less; $600 plus 7% of excess over $10,000 for net income between $10,001 and $25,000; $1,650 plus 8.5% of excess over $25,000 for net income of $25,001 and over. The minimum entity tax is $250.

 

Forms:

Form CO-411 - 2008 Corporate Income Tax Return (instructions)

Form BI-471 - 2008 S Corporation Income Tax Return (instructions)

Form BI-472 - 2008 S Corporation Schedule with Instructions (must file with BI-471)

Forms List - Current Business and Corporate Tax Forms

 

Due Date:

 

Corporation entity tax returns are due on the 15th day of the third month following the year end, or March 15th for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The annual report fee for a Domestic LLC is $25 and for a Foreign LLC is $125.

 

Forms:

Online Filing - Online LLC Annual Report
Annual Reports are sent from the Secretary of State's Office. If you did not receive one, contact them at (802) 828-2386.

 

Due Date:

Every LLC registered in Vermont is required to file an annual report with the Secretary of State, within 2½ months of the close of its fiscal year end, or by March 15th for calendar year filings, with applicable fee.

 

LLC Tax Returns

Tax:

Income tax rates are: 6% on Vermont net income of $10,000 or less; $600 plus 7% of excess over $10,000 for net income between $10,001 and $25,000; $1,650 plus 8.5% of excess over $25,000 for net income of $25,001 and over. The minimum entity tax is $250.

 

Forms:

Form BI-471 - 2008 LLC/Partnership Income Tax Return (instructions)
Forms List - Current Business and Corporate Tax Forms

 

Due Date:

LLC/Partnership entity tax returns are due on the 15th day of the fourth month following the year end, or April 15th for calendar year filing.