Vermont Department of Taxes 

                  Form CO-414                                                                 *234141100*
        Vermont Corporate Estimated                                                           *234141100*
                                                                                                                                                                  Page 1
                 Tax Payment Voucher
     For a combined return for a unitary group, enter information for Principal Vermont Corporation.

The due date for this voucher and estimated tax payment is the 15th day of the 4th, 6th, 9th, or 12th month for calendar 
year and fiscal year filers.  If the 15th day of a month falls on a weekend or holiday, the due date is the next business day.

                      DO NOT SUBMIT PAPER FORM IF FILING ELECTRONICALLY.
Entity Name (Principal Vermont Corporation)                               FEIN 
  12345678901234567890123456789012(36)      123456789 
Address                                                                   Tax year BEGIN date (YYYYMMDD)         Tax year END date (YYYYMMDD)
  12345678901234567890123456789012(36)      20240101         20241231
Address (Line 2)                                   
  12345678901234567890123456789012(36)      X    Check box for Change of Year End
City                                        State ZIP Code
  12345678901234567(21)    12  1234567890                                 Amount of payment being 
                                                         123456789012345Foreign Country remitted with this voucher  . . . .  . _______________________________ .00
  1234567890123456789012345678(32)                                                                                                                                FORM  (Place at FIRST page)
                                                                                                                                                                  Form pages 
        Send return   Vermont Department of Taxes                         Phone:  (802) 828-5723
        and check to: 133 State Street
                      Montpelier, VT  05633-1401                               For Department Use Only           Form CO-414
                                                                            Ck. Amt.              Init.          Page 1 of 1
5454                                                                                                             Rev. 10/23                                       1 - 1

         INSTRUCTIONS FOR FILING VERMONT CORPORATE ESTIMATED TAX PAYMENTS
If you are filing:

•    Form CO-411, Vermont Corporate Income Tax Return—Use this form, CO-414, to make estimated payments. 
•    Form BI-471, Vermont Business Income Tax Return—Use Form WH-435, Estimated Income Tax Payments for Nonresident 
     Shareholders, Partners, or Members, to make estimated payments for nonresident shareholders.
A corporation with an expected annual Vermont income tax liability greater than $500 must file Form CO-414 and pay its estimated 
tax liability in four equal installments. Interest for underpayment will be assessed if the tax liability is underestimated or payments are 
late (32 V.S.A. § 5859). The tax liability is not considered to be underestimated or late if:
•  the estimated payments are at least the amount which would be due by applying the current year’s rates to the previous year’s 
     income, OR
•  the estimated payments are at least 90% of the current year’s actual tax liability, OR

•  actual tax liability for this year or the prior year is less than $500.
Form CO-414 vouchers and estimated tax payments are due on or before the 15th day of the 4th, 6th, 9th, or 12th month following the 
start of the fiscal year (April, June, September, and December for calendar-year filers). If the 15th day falls on a weekend or holiday, 
payment is due on the next business day. Exceptions are covered in 32 V.S.A. §§ 5857 and 5858.
For Unitary or Consolidated groups, payments must be applied to the account of the Principal Vermont Corporation (PVC) or Vermont 
Parent Corporation, respectively. Provide name, address, and Federal Employee Identification Number of the PVC or Parent on                                       FORM  (Place at LAST page)
Form CO-414.                                                                                                                                                      Form pages 

For assistance, please call the Taxpayer Services Division of the Vermont Department of Taxes M, T, Th, F, between 7:45 a.m. and 4:30 p.m. 
at (802) 828-5723.
                                                                                                                 Form CO-414 Instructions
                                                                                                                            Rev. 10/23
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