Vermont business filing dates, 2027
State-level due dates for businesses filing in Vermont. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics32 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
no fixed dateThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form BI-471 business income tax returnSource text“Income Tax Return | Due on the date established for filing under the Internal Revenue Code. Most business entities will file form BI-471, Business Income Tax Return. Generally, a minimum tax of $250 is due. Additional forms and schedules may be required. Business entities owned exclusively by Vermont residents, with income and loss deriving only from Vermont, may file the simplified form BI-476, Business Income Tax Return (For Resident Only). The Vermont minimum entity tax of $250 must be paid with the return. The BI-476 may be filed and the tax paid using myVTax, our free, secure, online filing site. If you cannot file and pay through myVTax, you may still use the paper form.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “File an Extension | An extension of time to file a federal return automatically extends the time to file with Vermont until 30 days beyond the federal extension date. However, tax is due on the original due date”verbatim · tax.vermont.gov · retrieved 2026-09-23 “If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA pass-through entity's BI-471 is due on the date established for filing under the Internal Revenue Code (its federal due date), which this line does not compute; a weekend or holiday date moves to the following business day. A federal extension extends Vermont filing to 30 days beyond the federal extended date; tax is still due by the original date. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.vermont.gov/business/business-entity-income-tax (official source, opens in a new tab)retrieved |
Form CO-411 corporate income tax returnSource text“Income Tax Returns | Form CO-411, Corporate Income Tax Return, is due on the date prescribed for filing under the Internal Revenue Code.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “File an Extension | An extension of time to file a federal return automatically extends the time to file with Vermont until 30 days beyond the federal extension date. However, tax is due on the original due date.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “A C Corporation must file Form CO-411, Vermont Corporate Income Tax Return, if: It was incorporated under the laws of the State of Vermont or It received income allocable or apportioned to Vermont, including income received as a shareholder, partner, or member. It has an open corporate income tax account.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA C corporation incorporated in Vermont, with income allocated or apportioned to Vermont, or with an open Vermont corporate income tax account (the preparer attests one) files CO-411 on its federal filing date, which this line does not compute. A federal extension extends Vermont filing to 30 days beyond the federal extended date; tax is still due by the original date. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.vermont.gov/business/corporate-income-tax (official source, opens in a new tab)retrieved |
Estimated tax
8 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Nonresident owner withholding estimates (WH-435)calendar-year S corporation or partnershipSource text“Nonresident Withholding Estimated Payment | Due on the 15th day of the 4th, 6th, and 9th months of the tax year and the 1st month of the subsequent year. For calendar year entities, these dates are normally April 15th, June 15th, September 15th, and January 15th. Business entities must make estimated income tax payments on behalf of their shareholders, members or partners for income attributable to Vermont. These payments are remitted quarterly on form WH-435, Estimated Income Tax Payments For Nonresident Shareholders, Members or Partners. Entities cannot delegate the requirement to make WH-435 payments to the Vermont nonresident. If composite filing is mandated or elected, the payments will be applied to the entity’s composite return.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA pass-through entity with nonresident owners that the preparer attests has income attributable to Vermont makes estimated payments on their behalf (Form WH-435) by the 15th day of the 4th, 6th and 9th months of the tax year and the 1st month of the next (April 15, June 15, September 15, January 15 for calendar-year entities); a weekend or holiday date moves to the following business day. | Due rule1st estimate: 15th day of the 4th month of the tax year; 2nd estimate: 15th day of the 6th month of the tax year; 3rd estimate: 15th day of the 9th month of the tax year; 4th estimate: 15th day of the month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.vermont.gov/business/business-entity-income-tax (official source, opens in a new tab)retrieved |
Corporate estimated tax (CO-414)calendar-year C corporationSource text“Estimated Payments | Any corporation anticipating a Vermont tax liability over $500 must make estimated payments of the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s taxable year. Use payment voucher Form CO-414, Corporate Estimated Tax Payment Voucher.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA corporation anticipating Vermont tax over $500 pays estimates by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year. | Due rule1st estimate: 15th day of the 4th month of the tax year; 2nd estimate: 15th day of the 6th month of the tax year; 3rd estimate: 15th day of the 9th month of the tax year; 4th estimate: 15th day of the 12th month of the tax year | 2027 dates
| Source · retrievedtax.vermont.gov/business/corporate-income-tax (official source, opens in a new tab)retrieved |
Withholding
9 dates · 1 not dated yetReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Annual withholding reconciliation (WHT-434)Source text“All taxpayers are required to file Form WHT-434. This form should be filed with copies of your Forms W-2 and/or 1099. You may file this form electronically on our online filing site at myvtax.vermont.gov. Due Date Form WHT-434 is due January 31 for the previous tax year.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toAn employer the preparer attests withholds Vermont income tax files Form WHT-434, with copies of Forms W-2 and 1099, by January 31 for the previous tax year. The source states no weekend rule, so the stated date is shown. | Due ruleWHT-434: January 31 of the year after the calendar year ends | 2027 dates
Falls on a Sunday; the source states no weekend rule. | Source · retrievedtax.vermont.gov/instructions/form-WHT-434 (official source, opens in a new tab)retrieved |
Withholding tax paymentsmonthly withholding filerSource text“Monthly Payment Frequency You must pay withholding tax for the month by the 25th day of the following month. For example, withholding tax for the month of June must be paid by July 25. (Exception: January’s payment is due the 23rd day of February but is extended to the following Monday if the 23rd occurs on a weekend.) You should pay the first and second months by their due dates. The third payment for the quarter should be made when you file Form WHT-436, Quarterly Withholding Reconciliation. Semiweekly Payment Frequency Tax withheld for pay dates on Wednesday, Thursday, or Friday is due the following Wednesday. Tax withheld for all other pay dates is due the following Friday.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toMonthly payers pay the first and second months of each quarter by the 25th of the following month (January's payment by February 23); the third month is paid with the quarterly WHT-436, not dated here. Semiweekly payers pay the Wednesday after a Wednesday-to-Friday payday and the Friday after other paydays. | Due ruleJanuary payment: February 23 of the year the calendar year begins; February payment: March 25 of the year the calendar year begins; April payment: May 25 of the year the calendar year begins; May payment: June 25 of the year the calendar year begins; July payment: August 25 of the year the calendar year begins; August payment: September 25 of the year the calendar year begins; October payment: November 25 of the year the calendar year begins; November payment: December 25 of the year the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.vermont.gov/business/withholding (official source, opens in a new tab)retrieved |
Withholding tax paymentssemiweekly withholding filerSource text“Monthly Payment Frequency You must pay withholding tax for the month by the 25th day of the following month. For example, withholding tax for the month of June must be paid by July 25. (Exception: January’s payment is due the 23rd day of February but is extended to the following Monday if the 23rd occurs on a weekend.) You should pay the first and second months by their due dates. The third payment for the quarter should be made when you file Form WHT-436, Quarterly Withholding Reconciliation. Semiweekly Payment Frequency Tax withheld for pay dates on Wednesday, Thursday, or Friday is due the following Wednesday. Tax withheld for all other pay dates is due the following Friday.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toMonthly payers pay the first and second months of each quarter by the 25th of the following month (January's payment by February 23); the third month is paid with the quarterly WHT-436, not dated here. Semiweekly payers pay the Wednesday after a Wednesday-to-Friday payday and the Friday after other paydays. | Due ruleSemiweekly withholding payment: payday on Wednesday, Thursday or Friday: the following Wednesday; payday on Saturday through Tuesday: the following Friday | 2027 datesOne date per payday; not in the .ics | Source · retrievedtax.vermont.gov/business/withholding (official source, opens in a new tab)retrieved |
| Withholding tax paymentssemiweekly withholding filer | Applies toMonthly payers pay the first and second months of each quarter by the 25th of the following month (January's payment by February 23); the third month is paid with the quarterly WHT-436, not dated here. Semiweekly payers pay the Wednesday after a Wednesday-to-Friday payday and the Friday after other paydays. | Due ruleUnsupported | 2027 datesNot dated until the client's profile answers: pay cadence. | Source · retrievedNo verified source on file |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: No official source confirmed yet for Vermont's unemployment insurance report due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Unemployment insurance | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Vermont's unemployment insurance report due dates. | Source · retrievedNo verified source on file |
Sales and use tax
12 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax return (SUT-451)Source text“You must pay Sales Tax for the month by the 25th day of the following month. For example, Sales Tax for the month of June must be paid by July 25.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “The Department of Taxes determines the filing frequency for each taxpayer.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “In all other cases, except as provided in subsections (e) and (g) of this section, the tax imposed by this chapter shall be due and payable monthly on or before the 25th (23rd of February) day of the month following the month for which the tax is due.”verbatim · legislature.vermont.gov · retrieved 2026-09-23 “If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “Form SUT-451, Sales and Use Tax Return, together with payment, are due on the dates indicated.”verbatim · tax.vermont.gov · retrieved 2026-09-23 “1/31/2026 | 2/23/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “2/28/2026 | 3/25/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “3/31/2026 | 4/27/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “4/30/2026 | 5/26/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “5/31/2026 | 6/25/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “6/30/2026 | 7/27/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “7/31/2026 | 8/25/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “8/31/2026 | 9/25/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “9/30/2026 | 10/26/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “10/31/2026 | 11/25/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “11/30/2026 | 12/28/2026”verbatim · tax.vermont.gov · retrieved 2026-09-23 “12/31/2026 | 1/25/2027”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA monthly filer (the Department of Taxes sets each business's filing frequency) files Form SUT-451 with payment by the 25th day of the following month, except the January return, due February 23 (32 V.S.A. § 9775). A weekend or holiday date moves to the following business day. Quarterly and annual periods are not dated here. | Due ruleJanuary return: February 23 of the year the calendar year ends; February return: March 25 of the year the calendar year ends; March return: April 25 of the year the calendar year ends; April return: May 25 of the year the calendar year ends; May return: June 25 of the year the calendar year ends; June return: July 25 of the year the calendar year ends; July return: August 25 of the year the calendar year ends; August return: September 25 of the year the calendar year ends; September return: October 25 of the year the calendar year ends; October return: November 25 of the year the calendar year ends; November return: December 25 of the year the calendar year ends; December return: January 25 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.vermont.gov/business/sales-and-use-tax (official source, opens in a new tab)retrieved legislature.vermont.gov/statutes/section/32/233/09775 (official source, opens in a new tab)retrieved |
Annual report
3 datesThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Annual report (profit corporation)calendar-year corporationSource text“As a profit corporation, profit cooperative corporation, or a limited liability company (LLC/PLC/L3C), you must renew your business registration each fiscal year by filing an annual report within the first two and a half months (Profit Corps.) or three months (LLC/PLC/L3C) following the fiscal year end on record.”verbatim · sos.vermont.gov · retrieved 2026-09-23 “To determine a business’s fiscal year end, search for the business online.”verbatim · sos.vermont.gov · retrieved 2026-09-23 | Applies toA profit corporation (the preparer attests it is not a nonprofit; nonprofits file biennially) registered in Vermont files its annual report within two and a half months after the fiscal year end on the Secretary of State's record, the 15th day of the 3rd month. The line uses the profile's fiscal year-end only when the preparer attests it is the one on that record. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrievedsos.vermont.gov/business-services/business-filings/annualbiennial-reports/ (official source, opens in a new tab)retrieved |
Annual report (LLC)calendar-year single-member LLC or multi-member LLCSource text“As a profit corporation, profit cooperative corporation, or a limited liability company (LLC/PLC/L3C), you must renew your business registration each fiscal year by filing an annual report within the first two and a half months (Profit Corps.) or three months (LLC/PLC/L3C) following the fiscal year end on record.”verbatim · sos.vermont.gov · retrieved 2026-09-23 “To determine a business’s fiscal year end, search for the business online.”verbatim · sos.vermont.gov · retrieved 2026-09-23 | Applies toAn LLC registered in Vermont files its annual report within three months after the fiscal year end on the Secretary of State's record (March 31 for a December year-end). The line uses the profile's fiscal year-end only when the preparer attests it is the one on that record. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: last day of the 3rd month after the tax year ends | 2027 dates
| Source · retrievedsos.vermont.gov/business-services/business-filings/annualbiennial-reports/ (official source, opens in a new tab)retrieved |
Annual report (LLP)LLPSource text“As a limited liability partnerships (LLP) or a mutual benefit enterprises (MBE), you must renew your business registration each calendar year after initial registration by filing an annual report between January 1 and April 1 (regardless of fiscal year end).”verbatim · sos.vermont.gov · retrieved 2026-09-23 | Applies toAn LLP registered in Vermont files its annual report each calendar year after its initial registration, between January 1 and April 1 regardless of fiscal year end: first in the year after the Vermont registration year the preparer attests. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: April 1 of the year after the calendar year ends | 2027 dates
| Source · retrievedsos.vermont.gov/business-services/business-filings/annualbiennial-reports/ (official source, opens in a new tab)retrieved |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due dates (sales and use tax)Source text“If the listed due date falls on a weekend or holiday, the due date is the following business day.”verbatim · tax.vermont.gov · retrieved 2026-09-23 | Applies toA due date listed in the Department of Taxes' sales and use tax filing-deadline tables that falls on a weekend or holiday moves to the following business day. The row covers those listed sales and use tax dates only, not other Vermont taxes. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.vermont.gov/business/sales-and-use-tax (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.