Fact Sheets and Guides

General

Title Revised Number
Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data 2025 GB-1230
The Offer in Compromise Program 2026 FS-1160
Phone Scammers Posing as the IRS: HANG UP! 2020 FL-1096
Vermont Department of Taxes ACH Credit Payment Guide 2025 GB-1104
Stay Alert - Avoid ID Theft & Tax Scams 2021 PO-1181
Vermont Department of Taxes Organizational Chart 2022 RP-1231
Watch helpful IRS videos and tutorials on various tax administration topics on the Internal Revenue Service's official YouTube channel. N/A N/A

Individuals

Title Revised Number
Discrepancy Reference for Vermont Form IN-111 2025 N/A
Free File for Vermonters 2025 FL-1167
Free Tax Help for Vermonters 2025 FL-1166
Personal Income Tax: Net Operating Losses 2022 GB-1315
Renter Credit Program - Information for Renters 2026 FL-1305
Tax Credits for Vermonters 2025 FL-1321
Vermont Schedule HI-144: Determining Household Income 2025 FS-1057
Vermont Tax Guide for Military and National Services (update pending) 2024 GB-1099
Vermont Use Tax for Individuals 2026 FS-1035
Where's My Vermont Income Tax Refund? 2025 N/A

Video: How to File a Renter Credit Claim in myVTax (Form RCC-146)

 2023  

Video: What Is Use Tax?

 2021  

Video: Vermont's Charitable Contribution Tax Credit

 2021  

Video: Contributing to Charity on the IN-111

 2022  

Property

Title Revised Number
Education Property Tax Rates 2026 N/A
Current Use and Your Property Tax Bill 2026 GB-1215
Current Use: Enrolling Leased Land, Farm Buildings (see Eligible Property) 2025 N/A
Department of Environmental Conservation (DEC) District Environmental Commissions (Act 250) N/A N/A
Property Tax Assistance for Veterans 2026 FS-1003
Quick Reference Guide for Vermont Land Gains Withholding Tax Return - Form LGT-177, and Vermont Land Gains Tax Return - Form LGT-178 2022 LGT-177 and LGT-178 Guide
Quick Reference Guide for Vermont Property Transfer Tax Return - Form PTT-172 2024 PTT-172 Guide
Real Estate Withholding 2024 FS-1177
Renter Credit Program Important Information for Landlords 2025 FL-1306
The Vermont Homestead Declaration 2025 FS-1051
The Vermont Property Tax Credit 2025 FS-1038
Vermont Schedule HI-144: Determining Household Income 2025 N/A
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Tax Information for Owners of Housing Subject to a Housing Subsidy Covenant 2025 FS-1069
Vermont Taxation of Mobile Home Sales  2025 N/A
Your Vermont Property Tax Bill 2026 GB-1205

Businesses

Title Revised Number
Annual Purchase Summary Report: File Upload Layout 2025 GB-1170
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages 2025 FS-1114
Guide to the Health Care Fund Contribution Assessment 2025 GB-1158
Vermont Cannabis Tax Guide 2026 GB-1313
Vermont Tax Tips for Event Organizers and Vendors 2025 N/A
Local Option Tax Guidance for Businesses 2026 N/A

Nonprofit Organizations

Title Revised Number
Vermont Business Taxes and Your Nonprofit 501(c)(19) Organization 2023 N/A

Sales and Use Tax

Title Revised Number
Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? 2025 FS-1053
General Guidelines on Sales Tax: What is Taxable and Exempt 2024 FS-1028
General Sales to Contractors: For Retailers - How to Determine Whether a Sale Is Taxable or Exempt 2020 GB-1268
Propane Gas Sold in Free-Standing Containers 2024 N/A
Sales and Use Tax - Record of Payment  2026 NTC-1255
Webpage: Sales and Use Tax for Contractors 2025 N/A
Brochure: Sales Tax Reference for Contractors 2025 BR-1299
Taxation of Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories 2026 FS-1142
Vermont Sales and Use Tax for Businesses 2024 FS-1017
Vermont Sales and Use Tax on Floral Arrangements 2024 N/A
Vermont Sales and Use Tax Guide for the Automotive Repairs Industry 2023 GB-1161
Vermont Use Tax for Businesses 2024 FS-1018

Meals and Rooms Tax

Title Revised Number
Vermont Tax Guide for Restaurants and Foodservice Businesses 2025 GB-1337
Meals and Rooms Tax Record of Payment  2026 NTC-1256
Taxation of Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Meals Tax on Vending Machines 2025 FS-1085
Vermont Rooms Tax for Businesses 2025 FS-1021

Withholding

Title Revised Number
2026 Income Tax Withholding Instructions, Tables, and Charts 2025 GB-1210 (2026)
2025 Income Tax Withholding Instructions, Tables, and Charts 2024 GB-1210 (2025)
2024 Income Tax Withholding Instructions, Tables, and Charts 2023 GB-1210 (2024)
2023 Income Tax Withholding Instructions, Tables, and Charts 2022 GB-1210 (2023)
2022 Income Tax Withholding Instructions, Tables, and Charts 2022 GB-1210 (2022)
2021 Income Tax Withholding Instructions, Tables, and Charts 2021 GB-1210 (2021)
2020 Income Tax Withholding Instructions, Tables, and Charts 2020 GB-1210 (2020)
2019 Income Tax Withholding Instructions, Tables, and Charts 2019 GB-1210 (2019)
2018 Income Tax Withholding Instructions, Tables, and Charts 2018 GB-1210 (2018)
2017 Income Tax Withholding Instructions, Tables, and Charts 2017 GB-1210 (2017)
2016 Income Tax Withholding Instructions, Tables, and Charts 2016 GB-1210 (2016)
2015 Income Tax Withholding Instructions, Tables, and Charts 2015 GB-1210 (2015)
2014 Income Tax Withholding Instructions, Tables, and Charts 2014 GB-1210 (2014)
Vermont Form WHT-436 Electronic Filing Specifications 2024 N/A
How to Submit W-2s, 1099s, and WHT-434 2025 N/A
2025 Vermont 1099 Information E-Filing Specifications 2025 N/A
2025 Vermont Electronic W-2 (EFW-2) Filing Specifications 2025 N/A
2025 Vermont WHT-434 Electronic Filing Specifications 2025 N/A
Withholding Tax Record of Payment  2026 NTC-1257
Flyer - Are You Ready to Submit Your W-2 and 1099 Forms? 2025 FL-1199

Miscellaneous Tax

Title Revised Number
Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions 2024 N/A
Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2025 FS-1325
Licensed Cigarette and Tobacco Dealers 2025 NTC-1330
Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2024 FS-1089
Reporting Malt and Vinous Beverages Sold Direct to Retailers 2026 FS-1041
How to Save an Excel File as a Tab Delimited or Comma Separated File 2026 N/A

Municipal Officials

Title Revised Number
Vermont Property Tax Bill Backer 2026 N/A
2026 Lister Calendar and Task List 2025 N/A
Appeals to the Director of Property Valuation and Review 2026 GB-1241
Property Tax Assessment Appeals Handbook 2026 GB-1361
Approved Appraisers as Certified by the Vermont Department of Taxes 2024 N/A
Current Use Map Standards 2026 N/A
Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement 2025 N/A
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal 2026 GB-1101
District Advisor Map Assignments by Town 2024 N/A
Elect Listers and/or Hire an Assessor: Options for Towns 2026 N/A
Fair Market Value Letter Template 2023 N/A
FY2025 Equalization and Reappraisal Payments Report 2025 N/A
Grand List Lodging Instructions for Listers 2026 GB-1067
Grand List State Payment Confidentiality Options 2026 GB-1273
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2025 N/A
Guide to Best Practices for Property Valuation in Vermont 2024 GB-1279
Guide to the Valuation of Subsidized Housing Worksheet 2026 GB-1183
Guide to Vermont’s Town Clerks, Treasurers & County Clerks N/A N/A
How to Adopt a Local Option Tax in Your Community 2025 GB-1198
How to Value Land Excluded or Withdrawn from Current Use 2024 FS-1209
Instructions for Listers Using PV Value® for Commercial PV Systems 2026 N/A
Introduction to Vermont's Equalization Study 2026 GB-1243
Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios 2019 GB-1138
Letter Template: LUCT (Land Use Change Tax) related Fair Market Value Determination 2016 N/A
Lister and Assessor Handbook: A Guide for Listers and Assessors 2026 GB-1143
New England Municipal Resource Center N/A N/A
Reappraisal Procedures and Checklists for Municipal Officials 2026 GB-1323
Property Category Codes N/A N/A
Reappraisal Activity Evaluation for the Equalization Study 2024 GB-1267
Property Ownership Guide for Assessing Officials 2026 GB-1281
Webform: List Value Adjustment Request N/A N/A
Webform: Grand List Data Request N/A N/A
Self-Assessment Checklist of Lister Office Duties 2026 FS-1271
State of Vermont Grant Agreement Application 2026 N/A
Memorandum: Tax Bills and Confidentiality of Property Tax Adjustment Information 2012 N/A
Taxation of Solar Plants and Energy Storage Facilities 2026 FS-1068
Town Clerks: Mailing Paper Property Transfer Tax Returns to the State 2025 FS-1137
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2026 FS-1061
Vermont League of Cities & Towns Resources | Municipal Assistance Center N/A N/A
Vermont Property Assessor Certification Program for Listers and Assessors 2025 GB-1100
Overview of Lister Responsibilities 2026 N/A
Vermont Lister and Assessor Certification Brochure 2026 BR-1349
Flyer: Dwelling Unit Determination 2026 FL-1363

myVTax

Title Revised Number
myVTax User Basics 2025 N/A
How to Cancel a myVTax Submission or Transaction 2025 N/A
myVTax Guide: How to File, View, Edit, or Delete a Submitted Lon-Login Return 2025 GB-1289
myVTax Guide: How to Recover Your Username and Reset Your Password 2025 GB-1282
myVTax Guide: How to File, View, and Edit a Return, and Attach a File in a myVTax Account 2025 GB-1288
myVTax Guide: How to Register for a Business Tax Account 2025 GB-1339
myVTax Guide: How to Manage Business Account Information 2024 GB-1285
How to Make a Payment in myVTax (Business or Individual, Login and Non-login) 2025 N/A
myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account 2024 GB-1304
myVTax Guide: How to Send a Secure Business Message 2024 GB-1300
How to Submit a Third-Party Authorization in myVTax 2025 N/A
How to Grant a Tax Professional Access to a myVTax Account 2025 N/A
myVTax Guide: How to Register an Attorney, Tax Professional, Landlord, or Consulting Forester Account 2025 N/A
myVTax Guide: How to Check the Status of a Return or a Refund 2025 N/A
myVTax Guide: How to Complete the Renter Credit Claim 2025 N/A
myVTax Guide: How to Complete the Landlord Certificate 2025 N/A
myVTax Guide: How to Complete the Lot Rent Landlord Certificate 2025 N/A
How to Complete the Landlord Certificate and Lot Rent Landlord Certificate by Bulk Upload 2025 N/A
myVTax Guide: How to File a Homestead Declaration or Homestead Declaration & Property Tax Credit Claim 2025 N/A
2025 Vermont 1099 Information E-Filing Specifications 2025 N/A
2025 Vermont Electronic W-2 (EFW-2) Filing Specifications 2025 N/A
2025 Vermont WHT-434 Electronic Filing Specifications 2025 N/A
Vermont Form WHT-436 Electronic Filing Specifications 2024 N/A
How to Register for PACT Act Reporting 2026 N/A
How to Upload a PACT Act Report to myVTax (Submission) 2026 N/A
Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023 N/A
myVTax Guide: How to Submit a Malt and Vinous Beverage Return 2025 N/A
myVTax Guide: How to Make a Payment for Wage Garnishment 2025 GB-1277
myVTax Guide for Listers and Assessors: How to Search for Property Transfer Tax Returns 2025 GB-1150
How to File a Solid Waste Tax Return in myVTax 2026 N/A
How to Sign Up for a Lister Account in myVTax  2026 N/A
myVTax Guide for Town Clerks: How to Record Property Transfer Returns 2024 GB-1216
myVTax Guide for Town Clerks: How to Record a Current Use Enrollment 2025 N/A
myVTax Guide: How to Login and File a Property Transfer Tax Return 2025 GB-1130
myVTax Guide: How to File Form LGT-177, Land Gains Tax Return (Buyers) 2024 GB-1131
myVTax Guide: How to File Form LGT-178, Land Gains Tax Return (Sellers) 2024 GB-1294
myVTax Guide: How to Manage Third-Party Access for a Municipal User's Account 2026 N/A
myVTax Guide: How to Apply for Current Use Enrollment 2025 N/A
myVTax Guide: How to Pay the Current Use Application Fee 2025 N/A
myVTax Guide: How to Record a Land Use Change Lien Release 2024 GB-1179
How to Record a Lien Filing or Lien Release Request in myVTax 2026 N/A
How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program, in myVTax 2026 N/A
myVTax Guide: LV-314 Navigation for Listers 2026 N/A

Current Use

Title Revised Number
Current Use Program Guide for Landowners and Consultants 2025 GB-1106
Current Use and Your Property Tax Bill 2026 GB-1215
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal 2026 GB-1101
myVTax Guide: How to Apply for Current Use Enrollment 2025 N/A
myVTax Guide: How to Pay the Current Use Application Fee 2025 N/A
How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program, in myVTax 2026 N/A

Municipal Official Fact Sheets and Guidance

Appeals

Title Number Revised
Appeals to the Director of Property Valuation and Review GB-1241 2024
Procedure for Deciding Property Tax Appeals to the Director of PVR Rule 84-1 2020

Appraisers

Title Revised Number
Approved Appraisers and Appraisal Firms 2025 N/A

Conservation Easements

Title Revised Number
Conservation Easements and Property Valuation 2025 FS-1102

Current Use

Title Revised Number
Current Use Program Guide for Landowners and Consultants 2025 GB-1106
Current Use Mapping Standards 2026 N/A
Current Use and Your Property Tax Bill 2026 GB-1215
How to File Form CU-313, Agricultural Land and Buildings Certification 2026 N/A
How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program 2026 N/A
How to Pay the Current Use Application Fee 2025 N/A
Gathering Signatures for Current Use Submissions 2025 N/A
How to Apply for Current Use Enrollment in myVTax 2025 N/A
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal 2026 GB-1101
VTPIE Guide for Municipal Officials: How to Review and Manage Current Use Allocations in the Vermont Property Information Exchange 2026 GB-1322

Equalization Study

Title Revised Number
Introduction to Vermont's Equalization Study 2025 GB-1243

Exemptions

Title Revised Number
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2026 FS-1061

Fair Market Value

Title Revised Number
Fair Market Value Letter Template 2023 N/A
How to Value Land Excluded or Withdrawn from Current Use 2024 FS-1209
Land Use Change Tax (LUCT) related Fair Market Value Determination Letter Template 2016 N/A

Grand List

Title Revised Number
Grand List Data Request 2023 N/A
Grand List Lodging: Instructions for Listers 2026 GB-1067
Grand List State Payment Confidentiality Options 2026 GB-1273

Homestead Declarations

Title Revised Number
Vermont School District Codes N/A N/A
VTPIE Guide: Form HS-122: How to Download and Report to the Vermont Department of Taxes 2026 GB-1071

Listers and Assessors

Title Revised Number
2026 Lister Calendar and Task List 2026 N/A
District Advisor List N/A N/A
Guide to Best Practices for Property Valuation in Vermont 2024 GB-1279
Lister and Assessor Handbook 2026 GB-1143
Property Ownership Guide for Assessing Officials 2026 GB-1281
myVTax Guide for Listers: Initial Signup and Login 2025 GB-1190
Newsletter from your District Advisor - All Issues N/A N/A
Self-Assessment Checklist of Lister Office Duties 2025 FS-1271
State of Vermont Grant Agreement Application 2024 N/A
Grant Education Fusing for Listers and Assessors 2026 N/A
Vermont Property Assessor Certification Program for Listers and Assessors 2025 GB-1100
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2026 FS-1061
Overview of Lister Responsibilities 2026 FS-1149

Local Option Tax

Title Revised Number
How to Adopt a Local Option Tax in Your Community 2024 GB-1198

Mobile Homes

Title Revised Number
Vermont Taxation on Transfers of Mobile Homes 2024 FS-1275

Municipalities

Title Revised Number
Charter of a Municipality N/A Rule 82-1
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2025 N/A
Printable Tax Bill Materials 2026 N/A

Reappraisal

Title Revised Number
Municipal Officials: Reappraisal Checklist 2023 GB-1323
Reappraisal Activity for the Equalization Study 2022 GB-1267

Solar

Title Revised Number
Instructions for Listers Using PV Value® for Commercial PV Systems 2026 GB-1202
Taxation of Solar Plants 2025 FS-1068

Subsidized Housing Worksheets

Title Revised
GB-1183 - Guide to the Valuation of Subsidized Housing Worksheet 2025
2026 Valuation of Subsidized Housing Worksheet 2026
2025 Valuation of Subsidized Housing Worksheet 2025
2024 Valuation of Subsidized Housing Worksheet 2024
2023 Valuation of Subsidized Housing Worksheet 2023
2022 Valuation of Subsidized Housing Worksheet 2022
2021 Valuation of Subsidized Housing Worksheet 2021
2020 Valuation of Subsidized Housing Worksheet 2020
2019 Valuation of Subsidized Housing Worksheet 2019
2018 Valuation of Subsidized Housing Worksheet 2018
2017 Valuation of Subsidized Housing Worksheet 2017
2016 Valuation of Subsidized Housing Worksheet 2016
2015 Valuation of Subsidized Housing Worksheet 2015
2014 Valuation of Subsidized Housing Worksheet 2014
2013 Valuation of Subsidized Housing Worksheet 2013
2012 Valuation of Subsidized Housing Worksheet 2012