Vermont state income tax — ITIN filer guide

Vermont uses a graduated income tax from 3.35% to 8.75% (tax year 2025), administered by the Vermont Department of Taxes. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 3.35% – 8.75% · 4 brackets

  • State return form: Form IN-111
  • Deadline (tax year 2025): April 15, 2027
  • Who must file: Must file if required to file a federal return AND earned/received more than $100 of Vermont income (residents/part-year); nonresidents: more than $100 net or $1,000 gross Vermont income
  • State sales tax: 6%
  • Special regime: Vermont statute prohibits the Department of Taxes from asking about or recording citizenship/immigration status of anyone claiming the Vermont EITC or CTC; filers with NO SSN or ITIN at all can still claim both credits using a pro forma federal return.

Vermont refund timing

  • E-filed returns: E-filed returns processed in about 6-8 weeks (status available ~72 hours after transmission); returns filed before January 31 are held until employer W-2 reports arrive
  • Paper returns: Paper returns take about 8-12 weeks; status information can take 4+ weeks to appear
  • Check your Vermont refund status

State tax agency

  • Vermont Department of Taxes — tax.vermont.gov
  • Phone: (802) 828-2865 (toll-free 866-828-2865)
  • Free filing option: No direct state e-file portal — Free File vendor offers for incomes up to $89,000 via the links at tax.vermont.gov/free-file (must use the state's links to avoid fees), plus VITA/AARP free prep sites

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Vermont state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form IN-111
  3. Apply state-specific deductions and credits
  4. E-file — No direct state e-file portal — Free File vendor offers for incomes up to $89,000 via the links at tax.vermont.gov/free-file (must use the state’s links to avoid fees), plus VITA/AARP free prep sites
  5. Or visit a VITA site for free in-person preparation

Vermont state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Vermont EITC — 38% (100% of the federal amount for filers WITHOUT qualifying children) of the federal EITC (refundable)

✓ OPEN to ITIN filers

Explicitly ITIN-eligible per tax.vermont.gov: the credit is available 'regardless of whether [the filer, spouse, or dependents] have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN)' — you file the IN-111 using the ITIN in place of an SSN. Filers with no SSN and no ITIN can claim it via a pro forma federal return.

State child tax credit: Vermont Child Tax Credit: $1,000 per child age 5 or younger, refundable, income phase-out applies — and ITIN-eligible under the same no-SSN-required rules as the Vermont EITC (tax.vermont.gov/individuals/personal-income-tax/tax-credits/no-ssn-itin).

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Vermont Department of Taxes.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.