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Income Tax Letter of Intent
Tax Year 2022
Renae DiGregorio & Margaret Daniels
MeF Coordinators & Substitute Forms Vendor Liaisons
__________________________________________________________
Vermont Department of Taxes
Email: tax.vendorsupport@vermont.gov
This form must be completed and submitted by December 16, 2022
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2022 Tax Software Provider Vermont Department of Taxes Letter of Intent
Welcome to the Income Tax Letter of Intent (LOI). If your software company intends to submit electronic and/or paper
returns to the Vermont Department of Taxes, you will need to complete this form and submit it to
tax.vendorsupport@vermont.gov.
By submitting this Letter of Intent (LOI) to the Vermont Department of Taxes, you agree to meet our standards for
software provider registration, tax preparation software, and substitute forms. If you do not meet the standards and
requirements explained in this LOI or provide an incomplete form, we may deny your application or revoke your
approved software provider status and reject all electronic and/or paper returns submitted using your products.
You must complete a separate LOI for each unique product your company offers.
Note: If you are a new Software Provider who has not filed city/state income tax returns with any city or state agencies,
you must have passed assurance testing with the IRS. Please be sure to attach documentation from the IRS
demonstrating you have successfully tested with the IRS.
Important dates
The Vermont Department of Taxes has important key dates to ensure we are ready for the filing season and taxpayers
can file an accurate and timely tax return. Please note the following key dates:
• Complete and submit this LOI by December 16, 2022.
• Assurance testing (ATS) tentatively begins on October 31, 2022.
Please ensure the test packet is complete with all forms that Software Provider will be using. If Software Provider will
not be supporting all Vermont tax forms, please notate the exceptions. If the test packet is not complete/no exceptions
are notated, the test packet will be rejected.
Amended Letter of Intent
Check this box if this is an amended Letter of Intent.
Reason for amendment:
Company information
List your company information.
Name of company Product name City/State issued software ID (if
applicable)
DBA name NACTP vendor ID City/State tax account number (if
applicable)
Address Product address/URL Company FEIN
City State Zip code
List your other product names using the same calculation engines here:
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IRS issued electronic identification numbers
List your IRS electronic identification numbers.
Test EFIN(s) Test ETIN(s)
Production EFIN(s) Production ETIN(s)
Contact information
List the contact information for each area identified.
Regulatory/compliance contact Phone Email address
Primary individual MeF contact Phone Email address
Secondary individual MeF contact Phone Email address
Primary business MeF contact Phone Email address
Secondary business MeF contact Phone Email address
Primary fiduciary (Estate/Trust) MeF contact Phone Email address
Secondary fiduciary (Estate/Trust) MeF contact Phone Email address
Primary leads reporting contact Phone Email address
Secondary leads reporting contact Phone Email address
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Substitute forms registration
Complete this section only if your product will provide substitute forms.
Agency substitute forms software number
Primary individual forms contact Phone Email address
Secondary individual forms contact Phone Email address
Primary business forms contact Phone Email address
Secondary business forms contact Phone Email address
Note: If you have separate contacts for each business tax type, please list them by tax type on a separate sheet and
attach it to this submission.
Software products and tax types supported
Check all that apply.
Type of software product supported
DIY/consumer (Web-Based)
DIY/consumer (Desktop)
Professional/paid preparer (Web-Based)
Professional/paid preparer (Desktop)
Tax types supported
Individual income tax Substitute forms e-file
Property tax Substitute forms e-file
Estate/trust/fiduciary tax Substitute forms e-file
Partnership tax Substitute forms e-file
Corporation/franchise tax Substitute forms e-file
S-Corporation return Substitute forms e-file
Insurance premium tax Substitute forms e-file
Pass-Through partnerships/S-Corporation Substitute forms e-file
Rebranded software products
Complete this section only if your product is rebranded.
For software to be considered rebranded, changes cannot be made to the software requirements and output(s). As the
Software company selling and/or licensing your product to a third-party, it is your responsibility to make sure the
rebranded product reflects the current software requirements and output(s). List each of your rebranded products
below.
Use one of the following class codes for each product:
• Class code 1: Software products sold/licensed to a third-party user and the third-party user can add their own
logos and/or splash screens, but they cannot modify calculations in the program.
• Class code 2: Software products sold/licensed to a third-party user and the third-party can modify calculations
in the program.
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Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Attach additional sheets if needed.
For Rebranded Products, the Vermont Department of Taxes has the following requirements for Substitute form and/or
e-file ATS approval:
• Rebranded Products [with class code #1] are not required to complete e-file ATS/Substitute form approval
• Rebranded Products [with class code #2] are required to complete the full e-file ATS/substitute form approval
process
Forms and schedules supported by tax type (check all that apply)
Check the boxes of the forms and schedules your company supports.
Individual Income Tax Substitute Forms E-file E-File Amended
IN-111: Vermont Income Tax Return
IN-112: Vermont Adjustments and Credits
IN-113: Income Adjustment Calculations
IN-117: VT Credit for Income Tax Paid to Other
State or Canadian Province
IN-119: Vermont Tax Adjustments &
NonRefundable Credits
IN-153: Capital Gains Exclusion
HS-122: Homestead Declaration and Property Tax Credit
Claim
HI-144: Household Income Schedule
RCC-146: Renter Credit Claim
IN-114: VT Income Estimated Tax Payment
IN-116: Income Tax Payment Voucher
IN-151: Extension of time to file Individual Income Tax
Return
IN-152: Underpayment of 2022 Estimated Individual
Income Tax
IN-152A: Annualized Income Installment Method for
Underpayment of 2022 Estimated Tax
Estate/Trust/Fiduciary Income Tax Substitute Forms E-File E-File Amended
FIT-161: Fiduciary Return of Income
FIT-162: Capital Gain Exclusion Calculation for
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Estates or Trusts
FIT-166: VT Income Adjustments and Tax
Computation for Fiduciaries
FIT-167: VT Credit for Tax Paid to Other State or
Canadian Province
K1VT-F: Shareholder, Partner, or Member
Information for Fiduciaries
FIT-165: VT Fiduciary Estimated Tax Payment Voucher
FIT-168: Extension of time to file Fiduciary Income Tax
Return
FIT-160: Fiduciary Income Tax Return Payment Voucher
Business Income Tax Substitute forms e-file E-File Amended
BI-471: Business Income Return
BI-472: Non-Composite Schedule
BI-473: Composite Schedule
K1VT: Shareholder, Partner, or Member
Information
BA-402: Appointment & Allocation Schedule
BA-404: Tax Credits Earned, Applied, Expired,
and Carried Forward
BA-406: Credit Allocation Schedule
BI-476: Business Income Tax Return for Residents Only
BA-404: Tax Credits Earned, Applied, Expired,
and Carried Forward
BA-406: Credit Allocation Schedule
BA-403: Extension of time to file Corporate or Business
Income Tax Return
WH-435: Estimated Income Tax Payments for
Nonresidents Shareholders, Partners, or Members
BI-470: Business Income Tax Return Payment Voucher
Corporate Income Tax Substitute forms e-file E-File Amended
CO-411: Corporate Income Tax Return
BA-410: Corporate Income Tax Affiliation Schedule
BA-402: Apportionment & Allocation Schedule
BA-404: Tax Credits Earned, Applied, Expired, and
Carried Forward
CO-419: Apportionment of Foreign Dividends
CO-420: Foreign Dividend Factor Increments
CO-421: Unitary Affiliate Schedule
BA-403: Extension of time to file Corporate or Business
Income Tax Return
CO-414: Corporate Estimated Payment Voucher
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CO-422: Corporate Income Tax Return Payment Voucher
Substitute forms e-file E-File Amended
MRT-441: Meals and Rooms Tax Return
REF-620: Application for Refund of VT Sales & Use or
Meals & Rooms Tax
SUT-451: Sales and Use Tax Return
WHT-430: Withholding Tax Payment
WHT-434: Annual Withholding Reconciliation
WHT-436: Quarterly Withholding Reconciliation
Electronic amended returns
Vermont Department of Taxes requests you support electronic amended returns for those available through MeF.
Agency requirements
This section identifies agency requirements and expectations of new and existing Software Providers and the software
product.
Issue notification and resolution requirements
This section represents the Vermont Department of Taxes issue notification and issue resolution standards. If your
company identifies an issue, incident, or threat of significance you should:
• Conduct an initial analysis and immediately take steps to block or contain the issue.
• Share detailed information about the impacts to the returns or taxpayers immediately as permitted by
applicable laws, regulations, or policies. The information includes, but is not limited to:
o Description of the incident.
o Date and time of the incident.
o Date and time the incident was discovered.
o How the incident was discovered.
o Data involved, including specific data elements.
o Actual or estimated number of taxpayer records involved.
o A sample of the submission IDs of those involved with the incident.
o Examples of information communicated to customers or other external audiences about the issue.
o Plan for correcting the issue and, if appropriate, notifying those impacted.
• Work with the Vermont Department of Taxes to identify, correct, and prevent the issue.
• If applicable, work with the Vermont Department of Taxes to develop and distribute communication material
and instructions for customers. Please contact tax.vendorsupport@vermont.gov for a quick response.
Data breaches, security incidents, or other improper disclosures of taxpayer data that by law require reporting to the
Office of the Vermont Attorney General must also be reported to the Vermont Department of Taxes. Software
Providers executing this agreement are subject to the data breach notification laws and regulations of the State of
Vermont including, but not limited to, 9 V.S.A. § 2435
Notify the agency if any forms and/or payments you support are not ready when your software is available for use.
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Submit this information via email to tax.vendorsupport@vermont.gov.
Production return submission requirements
All returns generated from this software must be e-filed or printed from the approved software or a subsequent product
update.
Product updates
Desktop product users who attempt to file 10 or more business days after a production release must be required to
download and apply the product update.
Schemas
Your software must follow the schema requirements. Find Vermont Department of Taxes schema requirements on the
FTA State Exchange System.
System security requirements
The Vermont Department of Taxes does not prescribe the security requirements for your system. You are responsible
for implementing appropriate security measures to protect taxpayers and their information in your system. You must
apply security measures to protect taxpayer information in your system when it is online, offline, at rest, and in transit.
Testing and submissions
All e-file ATS and substitute forms tests submitted during the approval process must be created in, and originate from,
the actual software.
Validation of data elements
You must validate the following pre-populated data elements:
• PTIN entered at product registration (if applicable).
• Taxpayer’s mailing address.
Customer Notices
This section identifies information Vermont Department of Taxes is requiring the software providers to communicate
with customers.
Disclosure and use of information language expectations
You must include the following consent language with electronic filing software.
For Do-It-Yourself software:
By using a computer system and software to prepare and file my tax return(s) electronically, I consent to the
transmission of my return(s) and to the disclosure of all information about my use of the system and software
to the Vermont Department of Taxes.
For Tax Professional software:
By using a computer system and software to prepare and file my client’s return(s), I consent to the transmission
of my client’s return(s) and to the disclosure of all information about my use of the system and software to the
Vermont Department of Taxes.
For Business software:
By using a computer system and software to prepare and file this business tax return(s), I consent to the
transmission of the return(s) and to the disclosure of all information about the use of the system and software to
the Vermont Department of Taxes.
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Driver’s license/ID card expectations
Vermont Department of Taxes is providing the following expectations and information:
For e-file returns:
• Vermont Department of Taxes requests the DL/ID card be included with the tax return but won’t reject it if it’s
not included.
For printed/paper forms requesting the DL/ID Card information:
• Vermont Department of Taxes does not want to receive the DL/ID card with the tax return.
Vermont Department of Taxes is providing a URL and/or a statement for the DL/ID Card. All Do It Yourself (DIY) and Tax
Professional software packages must include this information in your software. The message is expected to be
displayed within the software in a way to maximize the likelihood the message is read.
URL: https://tax.vermont.gov/individuals/income-tax-returns
Statement: The State of Vermont is requesting additional information this filing season in an effort to combat stolen-
identity tax fraud and ensure that your hard-earned tax refund goes to you. Please provide the requested information
from your driver's license or state-issued identification card. Your return will not be rejected if you do not have a driver's
license or state-issued identification and providing the information could help process your return more quickly.
Refund expectations
The Vermont Department of Taxes is providing a URL and/or a statement about refund processing. You must include
the URL and statement in all your products and show it to users within the software in the most prominent way
possible.
URL: https://myvtax.vermont.gov/_/
Statement: Are you curious to know the status of your refund? After you file your return, you may learn the status by
visiting myVTax, select Check the status of your return. Once you transmit your e-filed return it may take up to 72 hours
for your information to become available. For those who paper file, the information regarding the status of a return can
take 4 weeks or more to become available on myVTax.
Taxes due expectations
The Vermont Department of Taxes is providing a URL and/or a statement about taxes due, such as due dates and
payment methods. You must include the URL and statement in all your products and show it to users within the
software in the most prominent way possible.
URL: https://tax.vermont.gov/individuals/pay
Statement: Failure to pay taxes owed by the due date may result in one or more of the following: the imposition
of liens, court action, wage garnishment, bank levies, revocation of your business and/or professional license(s),
imposition of a bond on your authority to do business, and the assignment of your debt to a private collection
agency. If you cannot make a payment in full, contact the department to learn about payment plans
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Acknowledgments and signature
The Vermont Department of Taxes reserves the right to deny, suspend or terminate my company’s ability to submit
returns.
AUTHORIZED REPRESENTATIVE PRINTED NAME AUTHORIZED REPRESENTATIVE EMAIL ADDRESS
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE DATE
NUMBER
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Authorized access to the State Exchange System
Access to the State Exchange System should be limited to those with a business need. You are allowed a maximum of
two delegates for substitute forms and e-file.
Provide information for each employee you are authorizing for access to the State Exchange System. The tax type box
should include all the tax types individuals are authorized to access.
NOTE: Include all authorized individuals, even if listed previously on this form.
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
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