Be on Guard against Identity Theft and Tax Scams
Identity theft, tax refund fraud, and similar tax scams continue to target taxpayers in Vermont.  Taxpayers have 
reported emails and phone calls from people posing as employees of the Internal Revenue Service (IRS) and the 
Vermont Department of Taxes.  Some scammers are clever enough to pose as their victims’ tax preparers to obtain 
private information.  A common ploy scammers use is to falsely claim taxes are owed and demand immediate         Page 1
payment using threats and bullying.  Scammers often target the elderly using these tactics.
How to protect yourself from becoming a victim
•  Never give out personal information unless you are sure of the identity of the person requesting it.  
•  If you suspect that an email or phone call is fraudulent, do not engage in conversation.  Contact the 
Department at (802) 828-2865 or 1-866-828-2865 (toll-free) to verify an email or phone call.
How to report fraud
•  Report suspected fraud immediately to the Vermont Department of Taxes and the IRS.  Information about 
how to report fraud is available on the Department website at tax.vermont.gov/identity-theft.
•  Suspected fraud also should be reported to the Vermont Attorney General’s Consumer Assistance Program 
at 1-800-649-2424 (toll-free).

Online Options for Filers at myVTax.vermont.gov
                              NO LOGIN REQUIRED

You can do more online through myVTax.
•  File extensions for Personal Income Tax
•  File Renter Credit Claim (Form RCC-146)
•  Landlords can file the Landlord Certificate (Form LRC-140) and Statement of Rent for Mobile 
Home Park Lot Rent, Co-ops, and Land Trusts (Form LRC-147)
•  File the Homestead Declaration and Property Tax Credit (Form HS-122/Schedule HI-144)
•  Set up third party access for your tax preparer
•  Respond to correspondence
•  Access “Check the Status of your Return” service to view information on your return and refund 
status
•  Check your estimated payments and carryforwards
•  Make your Personal Income Tax payments electronically for no charge via ACH Debit
•  File and pay Property Transfer Tax
•  Enter into a payment plan

Please note:  To e-file your IN-111 and associated schedules, you must use a commercial software vendor.  If 
you are eligible, you may file for free using one of the software vendors offering free services to Vermonters.  
For eligibility and to see the offers, visit tax.vermont.gov/free-file.

                                                                       2023 Form IN-111 Instructions
tax.vermont.gov                                                                            Page 1 of 19

 Free Tax Help for Vermonters

                                                                                                           Page 2

                                In 2023, about 200,000 Vermont taxpayers 
                                were eligible to e-file their federal and state 
                                taxes through Free File — for FREE! 

                                Only about 9,000 filers, about 5% of those 
                                eligible, actually used Free File to file their 
                                taxes. 

                                          Are you eligible for Free File? 

 To find out, visit tax.vermont.gov/free-file

Volunteer Income Tax Assistance (VITA) & Tax Counseling for the Elderly (TCE) Programs
 Free tax help is available through VITA to the elderly and those with  1) lower incomes,  2)disabilities, 
 or 3)           limited English. TCE focuses on those age 60 years and older. The IRS sponsors both 
 programs. Find a VITA/TCE location nearest you at irs.gov. Search for “Free tax help.” 

AARP Foundation Tax-Aide Program
 AARP provides tax assistance to taxpayers with low and moderate incomes, giving special 
 attention to those 50 years and older. Find the Tax-Aide location nearest you at aarp.org. Search 
 for “Tax Aide.”

MyFreeTaxes Partnership 
 The partnership offers free federal and Vermont filing assistance for qualified individuals. 
 Are you eligible? Find out at myfreetaxes.com.

                                                                  2023 Form IN-111 Instructions
 tax.vermont.gov                                                                  Page 2 of 19

                                             General Instructions
Requirement to File a Vermont Income Tax Return
             A 2023 Vermont Income Tax Return must be filed by all full-year or part-year Vermont residents or nonresidents if 
             you are required to file a 2023 federal income tax return, AND 
                •  You earned or received more than $100 in Vermont income,
                                                           OR                                                                         Page 3
                •  You earned or received gross income of more than $1,000 as a nonresident.  Read Vermont law at 
                     32 V.S.A. § 5861 and § 5823(b) for information on sources of income.
             Visit our website for more information.
Due Date
             The 2023 Vermont Income Tax Return must be filed by April 15, 2024.
Timely Filing
             Tax returns mailed through the U.S. Post Office are considered on time if we receive them at the Department within 
             three business days after the due date.  Electronic filings transmitted on the due date are on time if the Department 
             receives them by midnight of the due date.
                                                                                Use Whole Dollars
Late Filing Penalty and Interest after the April Due Date
                                                                                    Round entries to the nearest whole dollar.  
             A Vermont income tax return can be filed up to 60 days after 
                                                                                    The cents are preprinted with zeroes.
             April 15, 2024, even if you have not filed an extension of time 
             to file.  However, if you file the return on the 61st day after    Use Only Blue or Black Ink on Paper Forms
             the due date or later, the Department will assess a $50 late file      If you are completing a paper form, use 
             penalty.  Late payment penalty and interest accrue after the           only blue or black ink.  Please print legibly.  
             April 15th due date.                                                   If the Department cannot read your forms, 
                                                                                    we will not process them and they will be 
Filing an Extension for the Vermont Income Tax Return                               considered  unfiled.   You  will receive  a 
             If a federal extension was filed, you are no longer required to        letter to refile.  Then, you must resubmit 
             file a separate extension with the State of Vermont.  However,         properly completed, legible returns.  See 
             if you are making an extension payment, you must file Form             “Forms That Cannot Be Processed” below 
             IN-151 with your payment.  An extension only allows additional         for more information.
             time to file your income tax return.  It does not extend the due 
             date for your tax payment.  Interest and penalty accrue on any tax due from April 16 to the date the Department 
             receives your payment of tax.  Extensions can be filed online at myVTax.vermont.gov. 
             Due dates: Extension requiring payments must be filed by April 15, 2024.
                        Extended returns must be filed by Oct. 15, 2024.
             NOTE:  There is no extension of time to file a homestead declaration or property tax credit.
Late Filing Penalty and Interest after the Extended Due Date
             If you have filed an extension but do not file by the Oct. 15, 2024, extended due date, the Department will charge 
             a $50 late file penalty.  Late payment penalty and interest accrue after the April due date.  NOTE:  The late filing 
             penalty applies regardless if you have a refund or no tax is due.  If any tax is due and is not paid by the April 15 due 
             date, late payment penalty and interest charges also apply.
Incomplete Forms
             If information necessary to support the request for a credit is missing, your filing may be processed but the credit 
             denied.  This may result in a bill or reduced refund.  The Department will send you a letter requesting the missing 
             information and give you an opportunity to supply what we’ve requested.  The credit will not be processed until the 
             Department receives the missing document(s) or information.
Forms That Cannot Be Processed
             If your filing is not acceptable for processing, the Department will notify you by letter, and you will be required to 
             submit it again.  The date you resubmit the forms becomes the filing date of your return.  The Department may assess 
             a $25 processing fee to partially cover the cost of taking steps to notify you in addition to our normal processing 
             procedures.  Examples of unacceptable filings include, but are not limited to, the following:  forms marked “draft” 
             or “do not file,” forms not pre-approved by the Department, photocopies of forms, reduced or enlarged forms, faxed 
             forms, forms not written in blue or black ink, forms generated from different sources, or returns emailed to the 
             Department.
Homestead Declaration
             Under Vermont law, every Vermont resident whose property meets the definition of a “homestead” must file a 
             Homestead Declaration annually.  A homestead is the principal dwelling and parcel of land surrounding the dwelling.  
             It is your responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the 
             following requirements:   1)you are a Vermont resident, and  2)you own and occupy a homestead as your domicile as 
             of April 1, 2024.  NOTE: If you meet these requirements but your homestead is leased to a tenant on April 1, 2024, 
                                                                                         2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                              Page 3 of 19

 you may still claim it as a homestead if it is not leased for more than 182 days in the calendar year.  For definitions 
 of “domicile,” “resident,” and “nonresident,” see our website.
 Due date:               The Homestead Declaration must be filed by April 15, 2024, to avoid penalties for late filing.
Property Tax Credit Claim
 Vermont homeowners may be eligible for a credit against their 2024/2025 Vermont property tax.  The 2024 Property 
 Tax Credit is based on 2023 household income and 2023/2024 property taxes.  A homeowner may be eligible for a                  Page 4
 credit if all four of the following requirements are met:
                   1.  Filed a valid Homestead Declaration
                   2.  Domiciled in Vermont all of calendar year 2023
                   3. Not claimed as a dependent by another taxpayer for tax year 2023
                   4.  Had household income in 2023 up to $128,000 (Determine household income by completing Schedule HI-144.)
 Due date:  The Property Tax Credit Claim due date is April 15, 2024, but may be late filed up to Oct. 15, 2024, with 
 penalty for late file. Generally, claims cannot be accepted after Oct. 15, 2024.
Renter Credit Claim
 Vermont renters who were residents of the state during 2023 may be eligible for credit depending on their income, 
 family size, and county of residency.  A renter may be eligible for a credit if all three of the following requirements 
 are met: 
                   1.  Domiciled in Vermont for the entire calendar year 2023
                   2.  Not claimed in 2023 as a dependent of another taxpayer
                   3.  Rented in Vermont for at least six months in 2023
 Due date:               The Renter Credit Claim due date is April 15, 2024, but can be late filed up to Oct. 15, 2024, with no 
 penalty for late filing.

                                 Frequently Asked Questions
I received a request for more information.  Did I do something wrong?
 We may ask you to supply additional information to explain items on your Vermont income tax return.  A request 
 for more information does not necessarily mean that you filed improperly or that you have been selected for an audit.  
 This type of request is a routine part of processing.  It is important that you respond promptly with the requested 
 information.  Your return cannot be processed until the Department receives the information requested.  For faster 
 processing time, you may submit the requested information at myVTax.vermont.gov.
Can my refund be taken to pay another debt?
 Your income tax refund will be taken to pay a bill that you or your spouse/civil union partner owe to the Vermont 
 Department of Taxes and/or other government agencies such as the Internal Revenue Service, Office of Child 
 Support, Department of Corrections, Vermont courts, student loan agencies, Vermont state colleges, and tax agencies 
 of other states.  This is known as an “offset.”  We will notify you in writing if your refund is used as an offset to pay 
 an outstanding debt.
Am I responsible for a tax debt owed by my spouse/civil union partner?
 If you file a joint return with your spouse/civil union partner and believe tax debt owed by your spouse/civil union 
 partner may reduce your portion of the refund, you may file an “injured spouse” claim.  For more information, visit 
 tax.vermont.gov/individuals/injured-spouse.  
 To make an injured spouse claim when filing a paper return, please send the following documents     before you file 
 your return:
                   1. A signed letter with details of your claim
                   2.  Copy of federal Form 8379 (if you filed one with the IRS)
                   3.  Copies of federal Schedules C and SE (if you filed one with the IRS)
                   4.  Form 1099G for unemployment if received in 2023
 Mail to:             ATTN: Injured Spouse Unit
                      Vermont Department of Taxes
                      PO Box 1645
                      Montpelier, VT  05601-1645

                                                                                           2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                     Page 4 of 19

I cannot pay my tax debt due to financial difficulties.  What can I do? 
           If you cannot pay your entire Vermont income tax due, file your return on time and pay as much as you can.  Once 
           the Department has issued the first notice of intent to assess for underpayment of tax you may apply for a payment 
           plan on myVTax.vermont.gov or you can write the Department to apply for a payment plan.
           Mail to:   ATTN:  Compliance
                      Vermont Department of Taxes                                                                                     Page 5
                      PO Box 429 
                       Montpelier, VT  05601-0429
           Do not include your written request with your return.
           We may ask you for financial information to determine the appropriate payment plan.  Without a payment plan, 
           unpaid income tax will result in collection action which may include 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.
How do I claim a refund on my Vermont withholding or estimated tax payments?
           You must file a Vermont Income Tax Return to claim a refund of Vermont withholding or estimated tax payments.  
           You have up to three years from the due date of the return, including extensions, to file a claim for overpayment of 
           tax due.  
How do I correct a mistake or add information to my Vermont Income Tax Return?
           You are required to file an amended Vermont return within 60 days of the following: 1)    you become aware of a 
           change to your Vermont income; 2) you file an amended return with the IRS; or  3)you receive a notice of change 
           from the IRS.
           Check the “AMENDED” box on Form IN-111 when filing an amended return for the applicable tax year.  Please 
           include the following documents with your amended return:
                   1. A copy of federal Form 1040X, Amended U.S. Individual Income Tax Return
                   2. Your amended federal Form 1040, U.S. Individual Income Tax Return, with all schedules
                   3. Your amended Vermont Form IN-111 with all schedules even if there is no change on the schedules
           NOTE:  If you filed a Property Tax Credit Claim, you  must also amend your income on Schedule HI-144, Household 
           Income.

                                   Income Tax Form Instructions

                          FORM IN-111     Vermont Income Tax Return
Taxpayer Information REQUIRED entries. 
           Print your information in blue or black ink on all forms and schedules being filed.  For best results, file electronically 
           or complete the fillable PDF available on our website.  If you are mailing in your return, please provide a complete 
           copy of your federal Form 1040, U.S. Individual Income Tax Return, as filed with the IRS along with all schedules.  
           If filing jointly, you must enter the name and Social Security Number or ITIN of your spouse/civil union partner.
Deceased Taxpayer  
           Check the applicable box if the taxpayer or spouse/civil union partner died during 2023.  
           Administrator or Executor: To claim an income tax refund on behalf of the decedent, attach the Certificate of 
           Appointment issued by the Probate Court OR a copy of a completed federal Form 1310, Statement of Person 
           Claiming Refund Due a Deceased Taxpayer.
Mailing Address  
           Use the address where you receive mail from the United States Post Office.  If the mailing address on your return is 
           incorrect and the Department requires additional information, this will delay the processing of your return and your 
           refund until we receive a valid mailing address.  If you move after you submit your income tax return, please change 
           your address with the Department as soon as possible.  See our website to learn how to change your mailing address. 
911 Address
           Enter your 911 physical street address as of Dec. 31, 2023.  We need your physical address, not your mailing address.
Vermont School District Code: REQUIRED entry.  
           School district codes are published in the instructions, or you may find them on our website.
                   •  Vermont full and part-year residents:  Use the 3-digit school district code for your residence on 
                      Dec. 31, 2023, or your last Vermont residence in 2023 for part-year residents.
                   •  Nonresidents:  Enter 999 as your school district code.
Healthcare Coverage Reporting Requirement
           Enter the corresponding number that represents the amount of healthcare coverage that was maintained throughout 
           tax year 2023.                                                             2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                           Page 5 of 19

         For Married/CU Partners Filing Jointly
               •      Enter “1” if both you and your spouse/CU partner maintained minimum essential healthcare coverage 
                      throughout all of tax year 2023.
               •      Enter “2” if neither you nor your spouse/CU partner maintained minimum essential healthcare coverage 
                      throughout all of tax year 2023.
               •      Enter “3” if you maintained minimum essential healthcare coverage throughout all of tax year 2023 but      Page 6
                      your spouse/CU partner did not.
               •      Enter “4” if your spouse/CU partner maintained minimum essential healthcare coverage throughout all of 
                      tax year 2023 but you did not.
         For All Other Filers
               •      Enter “1” if you maintained minimum essential healthcare coverage throughout all of tax year 2023.
               •      Enter “2” if you did not maintain minimum essential healthcare coverage throughout all of tax year 2023.
Cannabis with Recomputed Federal Return  
         Check the Cannabis with Recomputed Federal Return check box if a recomputed federal return was used to file 
         Form IN-111.
Recomputed Federal Return  
         Check the recomputed federal return check box if a recomputed federal return was used to file Form IN-111.  
         NOTE:        Taxpayers filing with a recomputed federal return must provide a copy of the original return as filed with 
         the IRS in addition to a copy of the recomputed federal return.  
Extended Return
         Check the box if you filed for an automatic extension of time to file your federal individual income tax return or if 
         you have filed a Vermont application for extension of time to file using Vermont Form IN-151.  An extension of time 
         to file does not extend the time for you to pay the tax due.  Any tax due must be paid by the original due date of the 
         return.  Any tax due which is unpaid by the original due date will accrue interest and late payment penalties.
Tax Filing Information
Filing Status  REQUIRED entry.  
         Check the box to show your Vermont filing status.  When filing separately, enter the Social Security Number of 
         your spouse/civil union partner in the spouse section of the return.  The Vermont filing status must be the same as 
         your federal filing status except in the following two situations where federal information may be recomputed for 
         Vermont purposes:
               1.     Civil Union (available to same sex couples holding valid civil union certificates): Recomputed federal 
                      income tax information required. 
               2.     Only one spouse has sufficient nexus to Vermont subject to Vermont’s tax jurisdiction.  “Sufficient nexus” 
                      means when a spouse has worked in Vermont at least 183 days.  Recomputed federal income tax information 
                      may be used.  Read Technical Bulletin TB-55, Exceptions to Requirement That Vermont Filing Status Must 
                      Mirror Federal Filing Status, on our website.  If you choose to file your Vermont Income Tax Return as 
                      “Married Filing Jointly,” you cannot use Schedule IN-113, Vermont Income Adjustment Calculations, 
                      Part I, to apportion income of the nonresident spouse.  The credit for income tax paid to another state is 
                      available by completing Schedule IN-117, Vermont Credit for Income Tax Paid to Other State or Canadian 
                      Province.
Vermont Residency Status
         Resident:  You qualify as a Vermont resident for the taxable year if: You were domiciled in Vermont (i.e., Vermont 
         was your primary permanent home) for the taxable year; OR You maintained a permanent home in Vermont and you 
         were present in Vermont for more than 183 days of the taxable year.
         Part-Year Resident:  Meets the definition of resident for a portion of the tax year.  This often applies to a person 
         who moved into or out of Vermont within the taxable year.
         Nonresident:  Your domicile was elsewhere, and you did not spend more than 183 days in state during the taxable 
         year.
Taxable Income
Line 1   Federal Adjusted Gross Income REQUIRED entry.            Enter the amount from your federal Form 1040 or, if 
         applicable, from the recomputed federal Form 1040.  This can be a negative.  Use a hyphen “-” to indicate negative 
         amounts.
Line 2   Net Modifications to Federal Adjusted Gross Income.      Enter the amount from Vermont Schedule IN-112, 
         Vermont Tax Adjustments and Credits, Part I, Line 18.  This can be a negative.  Use a hyphen “-” to indicate negative 
         amounts.
Line 3   Federal Adjusted Gross Income with Modifications.  Add Lines 1 and 2.  This can be a negative.  Use a hyphen 
         “-” to indicate negative amounts.

                                                                                    2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                          Page 6 of 19

Line 4         2023 Vermont Standard Deduction.         Enter the amount of standard deduction from the chart below.  You also 
               receive an additional deduction of $1,150 for each standard deduction box checked on the federal Form 1040.  If you 
               or your spouse was born before Jan. 2, 1959, or you were blind, use the number of standard deduction boxes checked 
               on your federal Form 1040, select the corresponding number to the filing status and enter on Line 4.
                                                                           For those born before Jan. 2, 1959 or blind
                                                       Standard          1                 2                3         4                 Page 7
        Single                                         7,000             8,150        9,300                 n/a       n/a
        Married Filing Jointly or Qualifying Widow(er) 14,050   OR     15,200         16,350          17,500       18,650
        Married Filing Separately                      7,000             8,150        9,300           10,450       11,600
        Head of Household                              10,550          11,700         12,850                n/a       n/a
Personal Exemptions
Line 5a        Yourself.  Enter “1” on this line if no one can claim you as a dependent on a 2023 personal income tax return.
Line 5b        Spouse or Civil Union Partner.          Enter “1” on this line as long as no other person can claim your spouse or civil 
               union partner as a dependent on a 2023 personal income tax return.  Do not enter “1” if your filing status is Qualifying 
               Widow(er) or Married Filing Separately.
Line 5c        Other Dependents.  Enter the number of dependents other than yourself or spouse that you are claiming on your 
               2023 federal Form 1040.
Line 5d        Personal Exemptions.  Add Lines 5a through 5c.
Line 5e        Vermont Personal Exemption Deduction.  Multiply Line 5d by $4,850.
Line 6         Vermont Standard Deduction plus Personal Exemptions.  Add Lines 4 and 5e.
Line 7         Vermont Taxable Income.  Line 3 minus Line 6.  If less than zero, enter -0-.
Line 8         Vermont Income Tax.    Taxpayers who have a federal Adjusted Gross Income (AGI) greater than $150,000 must 
               pay a minimum Vermont tax of 3% of federal AGI.  If your federal AGI, Line 1, is greater than $150,000,  enter 
               the amount that is higher: 1)    3% of your federal AGI less interest from U.S. obligations, or 2) tax calculated on 
               Vermont Taxable Income, Line 7, using the applicable tax rate schedule.
               If your federal AGI, Line 1, is less than or equal to $150,000, calculate your Vermont tax on Vermont Taxable 
               Income, Line 7, using the applicable tax table or rate schedule and enter the result.
Line 9         Net Adjustment to Vermont Tax.  Compute and submit Vermont Schedule IN-119, Vermont Tax Adjustments and 
               Nonrefundable Credits, Part I, to report:
               Additions to Vermont Income Tax
                   •  Recapture of a Vermont tax credit
                   AND/OR
                   •  24% of additional federal tax on the following:
                          -  Qualified Retirement Plan distributions including IRA, HSA & MSA
                          -  Recapture of federal Investment Tax Credit
                          -  Lump-sum Distribution from federal Form 4972
               Subtractions from Vermont Income Tax
                   •  Credit for the Elderly or the Disabled
                   •  Investment Tax Credit (as defined in IRC Section 46) for Vermont-based portion only
                   •  Farm Income Averaging Credit
Line 10        Vermont Income Tax with Adjustments.  Add Lines 8 and 9.  If less than zero, enter -0-.
Vermont Charitable Contribution Credit
               This nonrefundable credit is available to all taxpayers of this state regardless of whether they elect to itemize at the 
               federal level.  The tax credit is equal to 5% of the first $20,000 of charitable contributions made during the taxable 
               year that are allowed under 26 U.S.C. § 170.  You may be asked to provide supporting documentation: statements 
               from the qualified charitable organization.
Line 11        Tax Deductible Charitable Contribution.  Enter the amount contributed to qualified charities in the taxable year.
Line 12        Multiply Line 11 by 5% (0.05).
Line 13        Enter the amount on Line 12 or $1,000 ($20,000 times 5%), whichever is less.
Line 14        Vermont Income Tax.  Line 10 minus Line 13.
Line 15        Income Adjustment.  Enter 100% or complete and submit Schedule IN-113 and enter percentage from Line 35.

                                                                                             2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                  Page 7 of 19

Line 16     Adjusted Vermont Income Tax.  Multiply Line 14 by the percentage on Line 15.  If Line 15 is 100%, Line 16 will 
            be the same as Line 14.
Line 17     Credit for Income Tax Paid To Other State or Canadian Province  (for full-year and some part-year residents)  
            Complete and submit Schedule IN-117 and enter the amount from Line 21 here.  You must submit a separate 
            schedule for each state or province for which you are claiming a credit.
Line 18     Vermont Tax Credits.  Complete and submit Schedule IN-119, Part II. Enter the amount from Line 9 or 19 here.                              Page 8
Line 19     Total Vermont Credits.  Add Lines 17 and 18 and enter result.
Line 20     Vermont Income Tax After Credits.  Subtract Line 19 from Line 16. If Line 19 is more than Line 16, leave this line 
            blank.
Line 21     Use Tax on Online, Phone, and Out-of State Purchases.  
            Complete the Use Tax Worksheet to calculate the amount to report on Line 21.
What is Use Tax?
            When a seller does not charge the buyer Vermont Sales Tax on an item taxable in Vermont, the buyer must pay 
            Vermont Use Tax. Non-taxable items such as food and clothing are excluded.  Taxable items sold over the internet, 
            by mail-order, by phone, or bought out-of-state and used in Vermont generally qualify.  Use tax applies whether you 
            are a resident or nonresident.  The use tax rate is the same as the sales tax rate: 6%.
            If you didn’t keep records of qualifying purchases, Vermont offers an option for estimating them in Part 1.  If you did 
            keep records, you should use Part 2.  The total for any purchases that cost over $1,000 each  needs to be reported on 
            Line 3a.

                                            USE TAX WORKSHEET
 Did you buy taxable items without paying Vermont Sales Tax?  This includes orders over the internet, by mail, or by phone 
 on which you did not pay Vermont Sales Tax.  This also includes out-of-state purchases on which you paid tax at a rate   less 
 than 6%, including purchases of liquor to be consumed in Vermont.
        c Yes, but I did not keep accurate records.  Go to Part 1.
        c Yes, and I kept accurate records.  Go to Part 2.
        c No.  Skip to Part 4.
 Parts 1 through 3 relate only to the types of purchases described above, where you were not charged at least 6% Sales Tax.
 Part 1 If you did not keep accurate records
    1a.  Enter the amount of use tax from the Estimated Use Tax Table below that corresponds to   
        your Adjusted Gross Income from Form IN-111, Line 1 ...............................                1a.  ______________
    1b. Did you make purchase(s) of $1,000 or more per item?
        c Yes.  Go to Part 3.
        c No.  Enter Line 1a amount onto Form IN-111, Line 21 and skip the remainder of this worksheet.
                                                     Estimated Use Tax Table
     Adjusted Gross Income      Use Tax is:   Adjusted Gross Income       Use Tax is:     Adjusted Gross Income        Use Tax is:
        Up to $20,000  ................$0    $40,001  -   $50,000 ...............$20     $80,001  -  $90,000 ...............$40
    $20,001  -  $30,000 ...............$10   $50,001  -   $60,000 ...............$25     $90,001  -  $100,000 ...............$45
    $30,001  -  $40,000 ...............$15   $60,001  -   $70,000 ...............$30      $100,001 and over .. 0.05% (0.0005) of AGI 
                                             $70,001  -   $80,000 ...............$35                                       or $150, whichever is less.
 Part 2 If you did keep accurate records
    2a.  Enter the total amount of all purchases of items under $1,000 each ......................         2a.  ______________
    2b. Multiply Line 2a by 6% (0.06). Enter the amount here. ................................             2b.  ______________
 Part 3 Total Use Tax due
    3a.  Enter the total amount of all purchases of items $1,000 or more per item ..................       3a.  ______________
    3b. Multiply Line 3a by 6% (0.06).  Enter the amount here. ................................            3b.  ______________
    3c. Add Line 3b to either Line 1a or Line 2b (the line with a value entered).  ..................      3c.  ______________
    3d. Enter the amount of sales tax paid to another state for the purchases on Lines 2a and 3a, if any . 3d.  ______________
    3e. Line 3c minus Line 3d.  Enter here and on Form IN-111, Line 21.  .......................           3e.  ______________
 Part 4 Certification of No Use Tax Due
 You do not owe use tax if:   1)you did not make any taxable purchases by internet, mail-order, over the phone, or out of state, or 
 2) you made purchases using any of these methods but paid at least 6% sales tax at the time of purchase on all of them.
 If one of the situations above is true, check the box next to Line 21 and enter -0- on that line.  The failure to pay use tax may 
 result in the assessment of penalties of up to 100% of the unreported tax and interest.
                                                                                                2023 Form IN-111 Instructions
   tax.vermont.gov                                                                                                 Page 8 of 19

         Please note: Act 73 of 2017 requires vendors to report certain transactions on which no sales tax was paid to the 
         Vermont Department of Taxes.  Included in these reports is buyer information which will be used in compliance 
         efforts.
         Note: Businesses must report use tax on Form SUT-451, Sales and Use Tax Return, or on Form SU-452, Use Tax 
         Return.  Individuals may also use Form SU-452 or use this worksheet.  Do not include purchases already reported 
         on those forms on this worksheet.  To determine whether items purchased are subject to use tax, please refer to the 
         Department website at tax.vermont.gov.                                                                              Page 9
Line 22  Total Vermont Taxes.  Add Lines 20 and 21 and enter result.
Voluntary Contributions
         Learn more about voluntary contributions to these organizations in Vermont in the instructions.
Line 23  23a.  Nongame Wildlife Fund
         23b.  Vermont Children’s Trust Foundation
         23c.  Vermont Veterans Fund
         23d.  Green Up Vermont
         23e. Add Lines 23a through 23d.
Line 24  Total of Vermont Taxes and Voluntary Contributions.  Add Lines 22 and 23e.
Payments and Credits
Line 25a 2023 Vermont Tax Withheld From W-2, 1099.  Enter the amount of Vermont income tax withheld.  Include 
         the state copy of your W-2, Form 1099, or other payment statements to verify the amount.  Failure to enter the 
         withholding on this line and attach the payment statement(s) may delay processing of your return, or you may not 
         receive the appropriate credit for the withholding against your Vermont tax.
         NOTE:  To claim tax withheld on a real estate sale, use Line 25d.  Nonresident partners, members, or shareholders, 
         use Line 25e for estimated taxes paid on your behalf by a business entity.
Line 25b 2023 Estimated Tax payments, amount carried forward from 2022, and payment made with 2023 extension.            
         Enter  the  amount  of  2023  Vermont estimated  income  taxes  you paid,  the  amount paid  with  Form  IN-151, 
         Extension of Time to File the 2023 return, and any 2022 Vermont refund credited towards your 2023 taxes.  Go to 
         myVTax.vermont.gov to review the 2023 tax payments the Department has on record for you.  If you are filing with 
         your spouse or civil union partner, remember to look under both social security numbers.
         NOTE:  Nonresident partners, members or shareholders, use Line 25e for estimated taxes paid on your behalf by a 
         business entity.  For tax withheld on real estate transactions, use Line 25d.
Line 25c Refundable Credits. (Schedule IN-112, Vermont Tax Adjustments and Credits, Part II)
         Child and Dependent Care Credit (for full-year and part-year Vermont residents)
         Child Tax Credit (for full-year and part-year Vermont residents)
         Vermont Earned Income Tax Credit (for full-year and part-year Vermont residents) Enter the amount from 
         Schedule IN-112, Part II, Line 8 for Full-Year Residents or Line 12 for Part-Year Residents. Attach the completed 
         Schedule IN-112 to Form IN-111.
Line 25d Vermont Real Estate Withholding from Form RW-171.  If you sold real estate in Vermont during 2023 and 
         the buyer withheld Vermont income tax from the sales price, enter the amount withheld shown on Form RW-171, 
         Vermont Withholding Tax Return for Transfer of Real Property, Schedule A, Line 12.  Do not enter this amount 
         on Line 25a or 25b.  For information on installment sales, read Technical Bulletin TB-10, Installment Sales of Real 
         Estate, on our website.
Line 25e Estimated Payments Made on Your Behalf by a Business Entity from Schedule K-1VT, Line 5.         Nonresidents 
         enter the estimated income tax payments made on your behalf by a partnership, limited liability company, or 
         S Corporation toward your 2023 Vermont income tax.  The entity reports these payments to you on Schedule K-1VT,  
         Vermont Shareholder, Partner, or Member Information, Line 5.  Read Technical Bulletin TB-06, Estimated Payments 
         by S Corporation, Partnerships, and Limited Liability Companies on Behalf of Shareholders, Partners and Members, 
         on our website.  Do not enter this amount on Line 25a or 25b.
Line 25f Total Payments and Credits.  Add Lines 25a through 25e.
Refund
Line 26  Overpayment.  If Line 24 is less than Line 25f, you are due a refund.  Subtract Line 24 from Line 25f and enter 
         the result here.  You may apply all or a portion of the overpayment towards your 2024 estimated payment or your 
         2024/2025 Vermont homestead property tax bill.
Line 27a Credit to 2024 Estimated Tax Payment.  Enter the amount of your refund from Line 26 that you want credited 
         toward your 2024 income tax. Any amount reported on this line will be deducted from your total refund amount.

                                                                                      2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                        Page 9 of 19

Line 27b     Credit to 2024/2025 Homestead Property Tax Bill.          If your property is a declared homestead and you filed the 
             2023 income tax return on or before Oct. 15, 2024, you may choose to use all or part of your income tax refund to pay 
             your homestead property tax bill.  Any amount reported on this line will be deducted from your total refund amount.  
             The state will include an additional 1% to the amount of the refund that is credited to your property taxes.  For details 
             of this credit, read “State Property Tax Incentive” in Vermont law at 32 V.S.A. § 6066(h).
Line 28      Refund Amount.  Subtract the sum of Lines 27a and 27b from Line 26 and enter                                               Page 10
             the result.  This is the amount of the refund to be sent to you.  If you owe interest NOTE:  If you owe taxes or a 
             and penalty for underpayment of estimated income tax payment, this amount will        debt to another state agency, 
             be subtracted from the refund.  Direct deposit is available for most electronically   all or part of the refund may be 
             filed returns.  All paper filed returns with refund requests will receive a paper     taken to pay the bill.
             check.
Amount You Owe
Line 29      If Line 24 is more than Line 25f, subtract Line 25f from Line 24 and enter the result.
Line 30      Interest and Penalty on Underpayment of or Failure to Make Estimated Tax Payments.  Paying underpayment 
             charges at the time of filing may reduce the amount that will be billed later.  To calculate the charges, use 
             Worksheet IN-152, Underpayment of 2023 Estimated Individual Income Tax, or Worksheet IN-152A, Annualized 
             Income Installment Method for Underpayment of 2023 Estimated Tax by Individuals, Estates, and Trusts.  Both 
             worksheets are available on our website.  The paper worksheets can be obtained by calling (802) 828-2515.  If 
             you have a refund, the underpayment, interest, and penalty will be deducted.  Estimated tax payments must either 
             be:  1)equal to 100% of last year’s tax liability OR   2)90% of this year’s tax liability.  If the tax liability due, less 
             withholding, is less than $500, you will not be subject to penalty or interest charges.  In order to avoid underpayment 
             of estimated tax, see instructions on Form IN-114, Individual Income Estimated Tax Payment Voucher.
Line 31      Total.  Add Lines 29 and 30.  Enter the amount.  This is the amount you owe.
             Electronic payment options available at myVTax.vermont.gov:                           For information on payment 
                     - ACH debit (no fee)                                                          plans, see “Financial 
                                                                                                   Difficulties” in the General 
                     - Credit or Debit card (3% service fee applies)
                                                                                                   Instructions section.
             You may also pay by check or money order payable to the Vermont Department 
             of Taxes.  Please include 2023 Form IN-116, Vermont Income Tax Payment 
             Voucher, with your payment.
Signatures  REQUIRED  entry.  Sign the return in the  space provided.  If filing your return jointly, both filers must sign.   
             NOTE:  Failure to sign your return may delay the processing of your return.
Date         Enter the date on which you sign the return.
Date of Birth  Enter your date of birth.
Telephone Number  Enter the number where you can be reached during the day.
Disclosure Authorization  If you wish to authorize the Department to discuss the information on your 2023 Vermont income tax 
             return with your tax preparer, check this box and include the preparer’s name.  This authorization will automatically 
             end April 15, 2029.
Preparer     If you are a paid preparer, you must also sign the return, enter your Social Security Number or PTIN, and, if employed 
             by a business, the Federal Employer Identification Number (FEIN) of the business. 
FILING THE RETURN
E-file:      Go to our website for information on electronic filing.  Some taxpayers may be eligible for free electronic filing 
             through Free File.
Paper Filing:
             REFUND OR NO TAX DUE                    BALANCE DUE
             Mail your return to:                    Attach your check to the lower left side of the return and mail to:
                     Vermont Department of Taxes               Vermont Department of Taxes
                     PO Box 1881                               PO Box 1779
                     Montpelier, VT 05601-1881                 Montpelier, VT 05601-1779
FOLLOW THE PROCESSING OF YOUR RETURN
             You may check the status of your return by visiting myVTax.vermont.gov      and selecting “Check the status of your 
             return.”

                                                                                             2023 Form IN-111 Instructions
     tax.vermont.gov                                                                                                Page 10 of 19

                                         VERMONT SCHOOL DISTRICT CODES
 Homeowners:   For Form IN-111, use the school district code where you owned a home and resided last Dec. 31.  For Form HS-122, use the 
school district code where you own a home and reside on April 1 this year.
 Renters:  Use the school district code where you rented last Dec. 31, or the last date rented in 2023.  Check with your local school officials 
if you are not sure which code to use.   Enter the school district code on Form IN-111 (if you are required to file that form) and Form RCC-146. 
 Nonresidents:  Enter 999 for the school district code on Form IN-111.                                                                           Page 11
  VT                             VT                                         VT                             VT      
  SCHOOL  SCHOOL DISTRICT NAME   SCHOOL  SCHOOL DISTRICT NAME               SCHOOL  SCHOOL DISTRICT NAME   SCHOOL  SCHOOL DISTRICT NAME
 CODE                           CODE                                       CODE                           CODE 
  001   ADDISON                  064   ELMORE                               125   MONTGOMERY               190   SPRINGFIELD
  002   ALBANY                   065   ENOSBURG                             126   MONTPELIER               191   STAMFORD
  003   ALBURGH                  066   CITY OF ESSEX JUNCTION               127   MORETOWN                 192   STANNARD
  004   ANDOVER                  067   ESSEX TOWN                           128   MORGAN                   193   STARKSBORO
  005   ARLINGTON                070   FAIR HAVEN                           129   MORRISTOWN               194   STOCKBRIDGE
  006   ATHENS                   068   FAIRFAX                              130   MOUNT HOLLY              195   STOWE   
  255   AVERILL                  069   FAIRFIELD                            131   MOUNT TABOR              196   STRAFFORD
  256   AVERY’S GORE             071   FAIRLEE                              135   NEW HAVEN                197   STRATTON
  007   BAKERSFIELD              072   FAYSTON                              132   NEWARK                   198   SUDBURY
  008   BALTIMORE                257   FERDINAND                            133   NEWBURY                  199   SUNDERLAND
  009   BARNARD                  073   FERRISBURGH                          134   NEWFANE                  200   SUTTON  
  010   BARNET                   074   FLETCHER                             136   NEWPORT CITY             201   SWANTON
  011   BARRE CITY               075   FRANKLIN                             137   NEWPORT TOWN             202   THETFORD
  012   BARRE TOWN               076   GEORGIA                              138   NORTH BENNINGTON ID      203   TINMOUTH
  013   BARTON                   258   GLASTENBURY                          140   NORTH HERO               204   TOPSHAM
  014   BELVIDERE                077   GLOVER                               139   NORTHFIELD               205   TOWNSHEND
  015   BENNINGTON               078   GOSHEN                               141   NORTON                   206   TROY      
  016   BENSON                   079   GRAFTON                              142   NORWICH                  207   TUNBRIDGE
  017   BERKSHIRE                080   GRANBY                               143   ORANGE                   208   UNDERHILL ID
  018   BERLIN                   081   GRAND ISLE                           144   ORLEANS                  209   UNDERHILL TOWN
  019   BETHEL                   082   GRANVILLE                            145   ORWELL                   210   VERGENNES
  020   BLOOMFIELD               083   GREENSBORO                           146   PANTON                   211   VERNON 
  021   BOLTON                   084   GROTON                               147   PAWLET                   212   VERSHIRE
  022   BRADFORD                 085   GUILDHALL                            148   PEACHAM                  213   VICTORY 
  023   BRAINTREE                086   GUILFORD                             149   PERU                     214   WAITSFIELD
  024   BRANDON                  087   HALIFAX                              150   PITTSFIELD               215   WALDEN 
  025   BRATTLEBORO              088   HANCOCK                              151   PITTSFORD                216   WALLINGFORD
  026   BRIDGEWATER              089   HARDWICK                             152   PLAINFIELD               217   WALTHAM
  027   BRIDPORT                 090   HARTFORD                             153   PLYMOUTH                 218   WARDSBORO
  028   BRIGHTON                 091   HARTLAND                             154   POMFRET                  261   WARNER’S GRANT
  029   BRISTOL                  092   HIGHGATE                             155   POULTNEY                 219   WARREN 
  030   BROOKFIELD               093   HINESBURG                            156   POWNAL                   262   WARREN’S GORE
  031   BROOKLINE                094   HOLLAND                              157   PROCTOR                  220   WASHINGTON
  032   BROWNINGTON              095   HUBBARDTON                           158   PUTNEY                   221   WATERBURY
  033   BRUNSWICK                096   HUNTINGTON                           159   RANDOLPH                 222   WATERFORD
  252   BUEL’S GORE              097   HYDE PARK                            160   READING                  223   WATERVILLE
  034   BURKE                    098   IRA                                  161   READSBORO                224   WEATHERSFIELD
  035   BURLINGTON               099   IRASBURG                             162   RICHFORD                 225   WELLS    
  036   CABOT                    100   ISLE LA MOTTE                        163   RICHMOND                 226   WELLS RIVER
  037   CALAIS                   101   JAMAICA                              164   RIPTON                   227   WEST FAIRLEE
  038   CAMBRIDGE                102   JAY                                  165   ROCHESTER                230   WEST HAVEN 
  039   CANAAN                   103   JERICHO                              166   ROCKINGHAM               234   WEST RUTLAND
  040   CASTLETON                253   JERICHO ID                           167   ROXBURY                  235   WEST WINDSOR
  041   CAVENDISH                104   JOHNSON                              168   ROYALTON                 228   WESTFIELD
  042   CHARLESTON               185   KILLINGTON                           169   RUPERT                   229   WESTFORD
  043   CHARLOTTE                105   KIRBY                                170   RUTLAND CITY             231   WESTMINSTER
  044   CHELSEA                  106   LANDGROVE                            171   RUTLAND TOWN             232   WESTMORE
  045   CHESTER                  107   LEICESTER                            172   RYEGATE                  233   WESTON 
  046   CHITTENDEN               108   LEMINGTON                            173   SAINT ALBANS CITY        236   WEYBRIDGE
  047   CLARENDON                259   LEWIS                                174   SAINT ALBANS TOWN        237   WHEELOCK
  048   COLCHESTER               109   LINCOLN                              175   SAINT GEORGE             238   WHITING  
  049   CONCORD                  110   LONDONDERRY                          176   SAINT JOHNSBURY          239   WHITINGHAM
  050   CORINTH                  111   LOWELL                               177   SALISBURY                240   WILLIAMSTOWN
  051   CORNWALL                 112   LUDLOW                               178   SANDGATE                 241   WILLISTON
  052   COVENTRY                 113   LUNENBURG                            179   SEARSBURG                242   WILMINGTON
  053   CRAFTSBURY               114   LYNDON                               180   SHAFTSBURY               243   WINDHAM
  054   DANBY                    115   MAIDSTONE                            254   SHAFTSBURY ID            244   WINDSOR
  055   DANVILLE                 116   MANCHESTER                           181   SHARON                   245   WINHALL 
  056   DERBY                    117   MARLBORO                             182   SHEFFIELD                246   WINOOSKI
  057   DORSET                   118   MARSHFIELD                           183   SHELBURNE                247   WOLCOTT
  058   DOVER                    119   MENDON                               184   SHELDON                  248   WOODBURY
  059   DUMMERSTON               120   MIDDLEBURY                           186   SHOREHAM                 249   WOODFORD
  060   DUXBURY                  121   MIDDLESEX                            187   SHREWSBURY               250   WOODSTOCK
  061   EAST HAVEN               122   MIDDLETOWN SPRINGS                   260   SOMERSET                 251   WORCESTER
  062   EAST MONTPELIER          123   MILTON                               188   SOUTH BURLINGTON
  063   EDEN                     124   MONKTON                              189   SOUTH HERO    
                                                                                                    2023 Form IN-111 Instructions
      tax.vermont.gov                                                                                              Page 11 of 19

                                       2023 Vermont Tax Rate Schedules

                 Single Individuals, Schedule X                                               Married Filing Separately, Schedule Y-2
                 Use if your filing status is:                                                Use if your filing status is:
                         Single                                               Married Filing Separately; or Civil Union Filing Separately       Page 12
  If VT Taxable  But Not VT Base               Plus   of the                   If VT Taxable  But Not VT Base              Plus      of the
  Income is Over Over    Tax is                       amount over              Income is Over Over    Tax is                         amount over
        0        45,400  0.00              3.35%             0                0               37,925   0.00                3.35%           0
 45,400          75,000  1,521.00          6.60%      45,400                  37,925          75,000  1,270.00             6.60%     37,925
 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES                              TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES
 75,000          110,050 3,475.00          6.60%      75,000                  75,000          91,700  3,717.00             6.60%     75,000
  110,050        229,550 5,788.00          7.60%      110,050                 91,700          139,725 4,820.00             7.60%     91,700
  229,550             -  14,870.00         8.75%      229,550                  139,725             -  8,470.00             8.75%     139,725

                 Married Filing Jointly, Schedule Y-1                                         Heads of Household, Schedule Z 
                 Use if your filing status is:                                                Use if your filing status is:
 Married Filing Jointly; Qualifying Widow(er); or Civil Union Filing Jointly                       Head of Household
  If VT Taxable  But Not VT Base               Plus   of the                   If VT Taxable  But Not VT Base              Plus      of the
  Income is Over Over    Tax is                       amount over              Income is Over Over    Tax is                         amount over
        0        75,000  0.00              3.35%             0                0               60,850   0.00                3.35%           0
 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES                              60,850          75,000  2,038.00             6.60%     60,850
 75,000          75,850  2,513.00          3.35%      75,000                  TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES
 75,850          183,400 2,541.00          6.60%      75,850                  75,000          157,150 2,972.00             6.60%     75,000
  183,400        279,450 9,639.00          7.60%      183,400                  157,150        254,500 8,394.00             7.60%     157,150
  279,450             -  16,939.00         8.75%      279,450                  254,500             -  15,793.00            8.75%     254,500

Example:  Vermont Taxable Income is $82,000 (Form IN-111, Line 7).  Filing Status is Married Filing Jointly.  Use Schedule Y-1.  Base Tax 
is $2,541.  Subtract $75,850 from $82,000.  Multiply the result ($6,150) by 6.6%.  Add this amount ($406) to Base Tax ($2,541) for Vermont 
Tax of $2,947.  Enter $2,947 on Form IN-111, Line 8.
Please note:  For Adjusted Gross Incomes (IN-111, Line 1) exceeding $150,000, Line 8 is the greater of 1)  3% of Adjusted Gross Income  
less interest from U.S. obligations, or 2) Tax Rate Schedule calculation.

                                                                                                      2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                           Page 12 of 19

                                                       2023 Vermont Tax Tables
If Taxable                                            If Taxable                                             If Taxable
Income is...        And your filing status is...      Income is...        And your filing status is...       Income is...        And your filing status is... 
At Least  But Less Single  Married  Married   Head of At Least  But Less Single  Married  Married   Head of  At Least  But Less Single  Married  Married   Head of 
     Than               filing filing    house-                    Than       filing         filing   house-  Than                   filing filing    house- 
                        jointly*   sepa- hold                                 jointly*   sepa-        hold                           jointly*   sepa- hold         Page Page 1313
                               rately**                                                      rately**                                       rately**
                    Then your VT Tax is...                                Then your VT Tax is...                                 Then your VT Tax is...            Tax Tables - FIRST page
                                                                                                                                                                   Tax Tables end on page 
 0-1,000                                               5,000                                                  10,000
 0         100      0   0      0           0           5,000  5,100       169            169 169      169     10,000  10,100     337 337    337         337
 100       200      5   5      5           5           5,100  5,200       173            173 173      173     10,100  10,200     340 340    340         340
 200       300      8   8      8           8           5,200  5,300       176            176 176      176     10,200  10,300     343 343    343         343                      17
 300       400      12  12     12          12          5,300  5,400       179            179 179      179     10,300  10,400     347 347    347         347
 400       500      15  15     15          15          5,400  5,500       183            183 183      183     10,400  10,500     350 350    350         350
 500       600      18  18     18          18          5,500  5,600       186            186 186      186     10,500  10,600     353 353    353         353
 600       700      22  22     22          22          5,600  5,700       189            189 189      189     10,600  10,700     357 357    357         357
 700       800      25  25     25          25          5,700  5,800       193            193 193      193     10,700  10,800     360 360    360         360
 800       900      28  28     28          28          5,800  5,900       196            196 196      196     10,800  10,900     363 363    363         363
 900  1,000         32  32     32          32          5,900  6,000       199            199 199      199     10,900  11,000     367 367    367         367
 1,000                                                 6,000                                                  11,000
 1,000  1,100       35  35     35          35          6,000  6,100       203            203 203      203     11,000  11,100     370 370    370         370
 1,100  1,200       39  39     39          39          6,100  6,200       206            206 206      206     11,100  11,200     374 374    374         374
 1,200  1,300       42  42     42          42          6,200  6,300       209            209 209      209     11,200  11,300     377 377    377         377
 1,300  1,400       45  45     45          45          6,300  6,400       213            213 213      213     11,300  11,400     380 380    380         380
 1,400  1,500       49  49     49          49          6,400  6,500       216            216 216      216     11,400  11,500     384 384    384         384
 1,500  1,600       52  52     52          52          6,500  6,600       219            219 219      219     11,500  11,600     387 387    387         387
 1,600  1,700       55  55     55          55          6,600  6,700       223            223 223      223     11,600  11,700     390 390    390         390
 1,700  1,800       59  59     59          59          6,700  6,800       226            226 226      226     11,700  11,800     394 394    394         394
 1,800  1,900       62  62     62          62          6,800  6,900       229            229 229      229     11,800  11,900     397 397    397         397
 1,900  2,000       65  65     65          65          6,900  7,000       233            233 233      233     11,900  12,000     400 400    400         400
 2,000                                                 7,000                                                  12,000
 2,000  2,100       69  69     69          69          7,000  7,100       236            236 236      236     12,000  12,100     404 404    404         404
 2,100  2,200       72  72     72          72          7,100  7,200       240            240 240      240     12,100  12,200     407 407    407         407
 2,200  2,300       75  75     75          75          7,200  7,300       243            243 243      243     12,200  12,300     410 410    410         410
 2,300  2,400       79  79     79          79          7,300  7,400       246            246 246      246     12,300  12,400     414 414    414         414
 2,400  2,500       82  82     82          82          7,400  7,500       250            250 250      250     12,400  12,500     417 417    417         417
 2,500  2,600       85  85     85          85          7,500  7,600       253            253 253      253     12,500  12,600     420 420    420         420
 2,600  2,700       89  89     89          89          7,600  7,700       256            256 256      256     12,600  12,700     424 424    424         424
 2,700  2,800       92  92     92          92          7,700  7,800       260            260 260      260     12,700  12,800     427 427    427         427
 2,800  2,900       95  95     95          95          7,800  7,900       263            263 263      263     12,800  12,900     430 430    430         430
 2,900  3,000       99  99     99          99          7,900  8,000       266            266 266      266     12,900  13,000     434 434    434         434
 3,000                                                 8,000                                                  13,000
 3,000  3,100       102 102    102         102         8,000  8,100       270            270 270      270     13,000  13,100     437 437    437         437
 3,100  3,200       106 106    106         106         8,100  8,200       273            273 273      273     13,100  13,200     441 441    441         441
 3,200  3,300       109 109    109         109         8,200  8,300       276            276 276      276     13,200  13,300     444 444    444         444
 3,300  3,400       112 112    112         112         8,300  8,400       280            280 280      280     13,300  13,400     447 447    447         447
 3,400  3,500       116 116    116         116         8,400  8,500       283            283 283      283     13,400  13,500     451 451    451         451
 3,500  3,600       119 119    119         119         8,500  8,600       286            286 286      286     13,500  13,600     454 454    454         454
 3,600  3,700       122 122    122         122         8,600  8,700       290            290 290      290     13,600  13,700     457 457    457         457
 3,700  3,800       126 126    126         126         8,700  8,800       293            293 293      293     13,700  13,800     461 461    461         461
 3,800  3,900       129 129    129         129         8,800  8,900       296            296 296      296     13,800  13,900     464 464    464         464
 3,900  4,000       132 132    132         132         8,900  9,000       300            300 300      300     13,900  14,000     467 467    467         467
 4,000                                                 9,000                                                  14,000
 4,000  4,100       136 136    136         136         9,000  9,100       303            303 303      303     14,000  14,100     471 471    471         471
 4,100  4,200       139 139    139         139         9,100  9,200       307            307 307      307     14,100  14,200     474 474    474         474
 4,200  4,300       142 142    142         142         9,200  9,300       310            310 310      310     14,200  14,300     477 477    477         477
 4,300  4,400       146 146    146         146         9,300  9,400       313            313 313      313     14,300  14,400     481 481    481         481
 4,400  4,500       149 149    149         149         9,400  9,500       317            317 317      317     14,400  14,500     484 484    484         484
 4,500  4,600       152 152    152         152         9,500  9,600       320            320 320      320     14,500  14,600     487 487    487         487
 4,600  4,700       156 156    156         156         9,600  9,700       323            323 323      323     14,600  14,700     491 491    491         491
 4,700  4,800       159 159    159         159         9,700  9,800       327            327 327      327     14,700  14,800     494 494    494         494
 4,800  4,900       162 162    162         162         9,800  9,900       330            330 330      330     14,800  14,900     497 497    497         497
 4,900  5,000       166 166    166         166         9,900  10,000      333            333 333      333     14,900  15,000     501 501    501         501

*  This column also applies to qualifying widow(er) and civil union filing jointly status
** This column also applies to civil union filing separately status
                                                                                                              2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                                     Page 13 of 19

If Taxable                                                         If Taxable                                                  If Taxable
Income is ...              And your filing status is ...           Income is ...                 And your filing status is ... Income is ...              And your filing status is ... 
At Least  But Less Single  Married  Married   Head of              At Least  But Less    Single  Married  Married   Head of    At Least  But Less Single  Married  Married   Head of
 Than                   filing filing    house-                     Than                      filing filing    house-                    Than          filing filing    house-
                        jointly*   sepa- hold                                                 jointly*   sepa- hold                                    jointly*   sepa- hold
                               rately**                                                              rately**                                                 rately**
                    Then your Vermont Tax is ...                                          Then your Vermont Tax is ...                             Then your Vermont Tax is ...         Page Page 1414

 15,000                                                             20,000                                                      25,000
 15,000  15,100     504 504    504       504                        20,000  20,100        672 672    672       672              25,000  25,100     839 839    839       839
 15,100  15,200     508 508    508       508                        20,100  20,200        675 675    675       675              25,100  25,200     843 843    843       843
 15,200  15,300     511 511    511       511                        20,200  20,300        678 678    678       678              25,200  25,300     846 846    846       846
 15,300  15,400     514 514    514       514                        20,300  20,400        682 682    682       682              25,300  25,400     849 849    849       849
 15,400  15,500     518 518    518       518                        20,400  20,500        685 685    685       685              25,400  25,500     853 853    853       853
 15,500  15,600     521 521    521       521                        20,500  20,600        688 688    688       688              25,500  25,600     856 856    856       856
 15,600  15,700     524 524    524       524                        20,600  20,700        692 692    692       692              25,600  25,700     859 859    859       859
 15,700  15,800     528 528    528       528                        20,700  20,800        695 695    695       695              25,700  25,800     863 863    863       863
 15,800  15,900     531 531    531       531                        20,800  20,900        698 698    698       698              25,800  25,900     866 866    866       866
 15,900  16,000     534 534    534       534                        20,900  21,000        702 702    702       702              25,900  26,000     869 869    869       869
 16,000                                                             21,000                                                      26,000
 16,000  16,100     538 538    538       538                        21,000  21,100        705 705    705       705              26,000  26,100     873 873    873       873
 16,100  16,200     541 541    541       541                        21,100  21,200        709 709    709       709              26,100  26,200     876 876    876       876
 16,200  16,300     544 544    544       544                        21,200  21,300        712 712    712       712              26,200  26,300     879 879    879       879
 16,300  16,400     548 548    548       548                        21,300  21,400        715 715    715       715              26,300  26,400     883 883    883       883
 16,400  16,500     551 551    551       551                        21,400  21,500        719 719    719       719              26,400  26,500     886 886    886       886
 16,500  16,600     554 554    554       554                        21,500  21,600        722 722    722       722              26,500  26,600     889 889    889       889
 16,600  16,700     558 558    558       558                        21,600  21,700        725 725    725       725              26,600  26,700     893 893    893       893
 16,700  16,800     561 561    561       561                        21,700  21,800        729 729    729       729              26,700  26,800     896 896    896       896
 16,800  16,900     564 564    564       564                        21,800  21,900        732 732    732       732              26,800  26,900     899 899    899       899
 16,900  17,000     568 568    568       568                        21,900  22,000        735 735    735       735              26,900  27,000     903 903    903       903
 17,000                                                             22,000                                                      27,000
 17,000  17,100     571 571    571       571                        22,000  22,100        739 739    739       739              27,000  27,100     906 906    906       906
 17,100  17,200     575 575    575       575                        22,100  22,200        742 742    742       742              27,100  27,200     910 910    910       910
 17,200  17,300     578 578    578       578                        22,200  22,300        745 745    745       745              27,200  27,300     913 913    913       913
 17,300  17,400     581 581    581       581                        22,300  22,400        749 749    749       749              27,300  27,400     916 916    916       916
 17,400  17,500     585 585    585       585                        22,400  22,500        752 752    752       752              27,400  27,500     920 920    920       920
 17,500  17,600     588 588    588       588                        22,500  22,600        755 755    755       755              27,500  27,600     923 923    923       923
 17,600  17,700     591 591    591       591                        22,600  22,700        759 759    759       759              27,600  27,700     926 926    926       926
 17,700  17,800     595 595    595       595                        22,700  22,800        762 762    762       762              27,700  27,800     930 930    930       930
 17,800  17,900     598 598    598       598                        22,800  22,900        765 765    765       765              27,800  27,900     933 933    933       933
 17,900  18,000     601 601    601       601                        22,900  23,000        769 769    769       769              27,900  28,000     936 936    936       936
 18,000                                                             23,000                                                      28,000
 18,000  18,100     605 605    605       605                        23,000  23,100        772 772    772       772              28,000  28,100     940 940    940       940
 18,100  18,200     608 608    608       608                        23,100  23,200        776 776    776       776              28,100  28,200     943 943    943       943
 18,200  18,300     611 611    611       611                        23,200  23,300        779 779    779       779              28,200  28,300     946 946    946       946
 18,300  18,400     615 615    615       615                        23,300  23,400        782 782    782       782              28,300  28,400     950 950    950       950
 18,400  18,500     618 618    618       618                        23,400  23,500        786 786    786       786              28,400  28,500     953 953    953       953
 18,500  18,600     621 621    621       621                        23,500  23,600        789 789    789       789              28,500  28,600     956 956    956       956
 18,600  18,700     625 625    625       625                        23,600  23,700        792 792    792       792              28,600  28,700     960 960    960       960
 18,700  18,800     628 628    628       628                        23,700  23,800        796 796    796       796              28,700  28,800     963 963    963       963
 18,800  18,900     631 631    631       631                        23,800  23,900        799 799    799       799              28,800  28,900     966 966    966       966
 18,900  19,000     635 635    635       635                        23,900  24,000        802 802    802       802              28,900  29,000     970 970    970       970
 19,000                                                             24,000                                                      29,000
 19,000  19,100     638 638    638       638                        24,000  24,100        806 806    806       806              29,000  29,100     973 973    973       973
 19,100  19,200     642 642    642       642                        24,100  24,200        809 809    809       809              29,100  29,200     977 977    977       977
 19,200  19,300     645 645    645       645                        24,200  24,300        812 812    812       812              29,200  29,300     980 980    980       980
 19,300  19,400     648 648    648       648                        24,300  24,400        816 816    816       816              29,300  29,400     983 983    983       983
 19,400  19,500     652 652    652       652                        24,400  24,500        819 819    819       819              29,400  29,500     987 987    987       987
 19,500  19,600     655 655    655       655                        24,500  24,600        822 822    822       822              29,500  29,600     990 990    990       990
 19,600  19,700     658 658    658       658                        24,600  24,700        826 826    826       826              29,600  29,700     993 993    993       993
 19,700  19,800     662 662    662       662                        24,700  24,800        829 829    829       829              29,700  29,800     997 997    997       997
 19,800  19,900     665 665    665       665                        24,800  24,900        832 832    832       832              29,800  29,900    1000  1000  1000  1000
 19,900  20,000     668 668    668       668                        24,900  25,000        836 836    836       836              29,900  30,000    1003  1003  1003  1003

*  This column also applies to qualifying widow(er) and civil union filing jointly status
** This column also applies to civil union filing separately status
                                                                                                                                2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                                                       Page 14 of 19

If Taxable                                                         If Taxable                                                  If Taxable
Income is ...              And your filing status is ...           Income is ...                 And your filing status is ... Income is ...              And your filing status is ... 
At Least  But Less Single  Married  Married   Head of              At Least  But Less    Single  Married  Married   Head of    At Least  But Less Single  Married  Married   Head of
 Than               filing filing    house-                         Than                  filing filing    house-                        Than      filing filing    house-
                    jointly*   sepa- hold                                                 jointly*   sepa- hold                                    jointly*   sepa- hold
                           rately**                                                              rately**                                                 rately**
                    Then your Vermont Tax is ...                                          Then your Vermont Tax is ...                             Then your Vermont Tax is ...         Page Page 1515

 30,000                                                             35,000                                                      40,000
 30,000  30,100    1007  1007  1007  1007                           35,000  35,100       1174  1174  1174  1174                 40,000  40,100    1342  1342  1410  1342
 30,100  30,200    1010  1010  1010  1010                           35,100  35,200       1178  1178  1178  1178                 40,100  40,200    1345  1345  1417  1345
 30,200  30,300    1013  1013  1013  1013                           35,200  35,300       1181  1181  1181  1181                 40,200  40,300    1348  1348  1423  1348
 30,300  30,400    1017  1017  1017  1017                           35,300  35,400       1184  1184  1184  1184                 40,300  40,400    1352  1352  1430  1352
 30,400  30,500    1020  1020  1020  1020                           35,400  35,500       1188  1188  1188  1188                 40,400  40,500    1355  1355  1437  1355
 30,500  30,600    1023  1023  1023  1023                           35,500  35,600       1191  1191  1191  1191                 40,500  40,600    1358  1358  1443  1358
 30,600  30,700    1027  1027  1027  1027                           35,600  35,700       1194  1194  1194  1194                 40,600  40,700    1362  1362  1450  1362
 30,700  30,800    1030  1030  1030  1030                           35,700  35,800       1198  1198  1198  1198                 40,700  40,800    1365  1365  1456  1365
 30,800  30,900    1033  1033  1033  1033                           35,800  35,900       1201  1201  1201  1201                 40,800  40,900    1368  1368  1463  1368
 30,900  31,000    1037  1037  1037  1037                           35,900  36,000       1204  1204  1204  1204                 40,900  41,000    1372  1372  1470  1372
 31,000                                                             36,000                                                      41,000
 31,000  31,100    1040  1040  1040  1040                           36,000  36,100       1208  1208  1208  1208                 41,000  41,100    1375  1375  1476  1375
 31,100  31,200    1044  1044  1044  1044                           36,100  36,200       1211  1211  1211  1211                 41,100  41,200    1379  1379  1483  1379
 31,200  31,300    1047  1047  1047  1047                           36,200  36,300       1214  1214  1214  1214                 41,200  41,300    1382  1382  1489  1382
 31,300  31,400    1050  1050  1050  1050                           36,300  36,400       1218  1218  1218  1218                 41,300  41,400    1385  1385  1496  1385
 31,400  31,500    1054  1054  1054  1054                           36,400  36,500       1221  1221  1221  1221                 41,400  41,500    1389  1389  1503  1389
 31,500  31,600    1057  1057  1057  1057                           36,500  36,600       1224  1224  1224  1224                 41,500  41,600    1392  1392  1509  1392
 31,600  31,700    1060  1060  1060  1060                           36,600  36,700       1228  1228  1228  1228                 41,600  41,700    1395  1395  1516  1395
 31,700  31,800    1064  1064  1064  1064                           36,700  36,800       1231  1231  1231  1231                 41,700  41,800    1399  1399  1522  1399
 31,800  31,900    1067  1067  1067  1067                           36,800  36,900       1234  1234  1234  1234                 41,800  41,900    1402  1402  1529  1402
 31,900  32,000    1070  1070  1070  1070                           36,900  37,000       1238  1238  1238  1238                 41,900  42,000    1405  1405  1536  1405
 32,000                                                             37,000                                                      42,000
 32,000  32,100    1074  1074  1074  1074                           37,000  37,100       1241  1241  1241  1241                 42,000  42,100    1409  1409  1542  1409
 32,100  32,200    1077  1077  1077  1077                           37,100  37,200       1245  1245  1245  1245                 42,100  42,200    1412  1412  1549  1412
 32,200  32,300    1080  1080  1080  1080                           37,200  37,300       1248  1248  1248  1248                 42,200  42,300    1415  1415  1555  1415
 32,300  32,400    1084  1084  1084  1084                           37,300  37,400       1251  1251  1251  1251                 42,300  42,400    1419  1419  1562  1419
 32,400  32,500    1087  1087  1087  1087                           37,400  37,500       1255  1255  1255  1255                 42,400  42,500    1422  1422  1569  1422
 32,500  32,600    1090  1090  1090  1090                           37,500  37,600       1258  1258  1258  1258                 42,500  42,600    1425  1425  1575  1425
 32,600  32,700    1094  1094  1094  1094                           37,600  37,700       1261  1261  1261  1261                 42,600  42,700    1429  1429  1582  1429
 32,700  32,800    1097  1097  1097  1097                           37,700  37,800       1265  1265  1265  1265                 42,700  42,800    1432  1432  1588  1432
 32,800  32,900    1100  1100  1100  1100                           37,800  37,900       1268  1268  1268  1268                 42,800  42,900    1435  1435  1595  1435
 32,900  33,000    1104  1104  1104  1104                           37,900  38,000       1271  1271  1272  1271                 42,900  43,000    1439  1439  1602  1439
 33,000                                                             38,000                                                      43,000
 33,000  33,100    1107  1107  1107  1107                           38,000  38,100       1275  1275  1278  1275                 43,000  43,100    1442  1442  1608  1442
 33,100  33,200    1111  1111  1111  1111                           38,100  38,200       1278  1278  1285  1278                 43,100  43,200    1446  1446  1615  1446
 33,200  33,300    1114  1114  1114  1114                           38,200  38,300       1281  1281  1291  1281                 43,200  43,300    1449  1449  1621  1449
 33,300  33,400    1117  1117  1117  1117                           38,300  38,400       1285  1285  1298  1285                 43,300  43,400    1452  1452  1628  1452
 33,400  33,500    1121  1121  1121  1121                           38,400  38,500       1288  1288  1305  1288                 43,400  43,500    1456  1456  1635  1456
 33,500  33,600    1124  1124  1124  1124                           38,500  38,600       1291  1291  1311  1291                 43,500  43,600    1459  1459  1641  1459
 33,600  33,700    1127  1127  1127  1127                           38,600  38,700       1295  1295  1318  1295                 43,600  43,700    1462  1462  1648  1462
 33,700  33,800    1131  1131  1131  1131                           38,700  38,800       1298  1298  1324  1298                 43,700  43,800    1466  1466  1654  1466
 33,800  33,900    1134  1134  1134  1134                           38,800  38,900       1301  1301  1331  1301                 43,800  43,900    1469  1469  1661  1469
 33,900  34,000    1137  1137  1137  1137                           38,900  39,000       1305  1305  1338  1305                 43,900  44,000    1472  1472  1668  1472
 34,000                                                             39,000                                                      44,000
 34,000  34,100    1141  1141  1141  1141                           39,000  39,100       1308  1308  1344  1308                 44,000  44,100    1476  1476  1674  1476
 34,100  34,200    1144  1144  1144  1144                           39,100  39,200       1312  1312  1351  1312                 44,100  44,200    1479  1479  1681  1479
 34,200  34,300    1147  1147  1147  1147                           39,200  39,300       1315  1315  1357  1315                 44,200  44,300    1482  1482  1687  1482
 34,300  34,400    1151  1151  1151  1151                           39,300  39,400       1318  1318  1364  1318                 44,300  44,400    1486  1486  1694  1486
 34,400  34,500    1154  1154  1154  1154                           39,400  39,500       1322  1322  1371  1322                 44,400  44,500    1489  1489  1701  1489
 34,500  34,600    1157  1157  1157  1157                           39,500  39,600       1325  1325  1377  1325                 44,500  44,600    1492  1492  1707  1492
 34,600  34,700    1161  1161  1161  1161                           39,600  39,700       1328  1328  1384  1328                 44,600  44,700    1496  1496  1714  1496
 34,700  34,800    1164  1164  1164  1164                           39,700  39,800       1332  1332  1390  1332                 44,700  44,800    1499  1499  1720  1499
 34,800  34,900    1167  1167  1167  1167                           39,800  39,900       1335  1335  1397  1335                 44,800  44,900    1502  1502  1727  1502
 34,900  35,000    1171  1171  1171  1171                           39,900  40,000       1338  1338  1404  1338                 44,900  45,000    1506  1506  1734  1506

*  This column also applies to qualifying widow(er) and civil union filing jointly status
** This column also applies to civil union filing separately status
                                                                                                                                2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                                                   Page 15 of 19

If Taxable                                                         If Taxable                                                  If Taxable
Income is ...              And your filing status is ...           Income is ...                 And your filing status is ... Income is ...              And your filing status is ... 
At Least  But Less Single  Married  Married   Head of              At Least  But Less    Single  Married  Married   Head of    At Least  But Less Single  Married  Married   Head of
 Than               filing filing    house-                         Than                  filing filing    house-                        Than      filing filing    house-
                    jointly*   sepa- hold                                                 jointly*   sepa- hold                                    jointly*   sepa- hold
                           rately**                                                              rately**                                                 rately**
                    Then your Vermont Tax is ...                                          Then your Vermont Tax is ...                             Then your Vermont Tax is ...         Page Page 1616

 45,000                                                             50,000                                                      55,000
 45,000  45,100    1509  1509  1740  1509                           50,000  50,100       1828  1677  2070  1677                 55,000  55,100    2158  1844  2400  1844
 45,100  45,200    1513  1513  1747  1513                           50,100  50,200       1835  1680  2077  1680                 55,100  55,200    2165  1848  2407  1848
 45,200  45,300    1516  1516  1753  1516                           50,200  50,300       1841  1683  2083  1683                 55,200  55,300    2171  1851  2413  1851
 45,300  45,400    1519  1519  1760  1519                           50,300  50,400       1848  1687  2090  1687                 55,300  55,400    2178  1854  2420  1854
 45,400  45,500    1524  1523  1767  1523                           50,400  50,500       1854  1690  2097  1690                 55,400  55,500    2184  1858  2427  1858
 45,500  45,600    1531  1526  1773  1526                           50,500  50,600       1861  1693  2103  1693                 55,500  55,600    2191  1861  2433  1861
 45,600  45,700    1538  1529  1780  1529                           50,600  50,700       1868  1697  2110  1697                 55,600  55,700    2198  1864  2440  1864
 45,700  45,800    1544  1533  1786  1533                           50,700  50,800       1874  1700  2116  1700                 55,700  55,800    2204  1868  2446  1868
 45,800  45,900    1551  1536  1793  1536                           50,800  50,900       1881  1703  2123  1703                 55,800  55,900    2211  1871  2453  1871
 45,900  46,000    1557  1539  1800  1539                           50,900  51,000       1887  1707  2130  1707                 55,900  56,000    2217  1874  2460  1874
 46,000                                                             51,000                                                      56,000
 46,000  46,100    1564  1543  1806  1543                           51,000  51,100       1894  1710  2136  1710                 56,000  56,100    2224  1878  2466  1878
 46,100  46,200    1571  1546  1813  1546                           51,100  51,200       1901  1714  2143  1714                 56,100  56,200    2231  1881  2473  1881
 46,200  46,300    1577  1549  1819  1549                           51,200  51,300       1907  1717  2149  1717                 56,200  56,300    2237  1884  2479  1884
 46,300  46,400    1584  1553  1826  1553                           51,300  51,400       1914  1720  2156  1720                 56,300  56,400    2244  1888  2486  1888
 46,400  46,500    1590  1556  1833  1556                           51,400  51,500       1920  1724  2163  1724                 56,400  56,500    2250  1891  2493  1891
 46,500  46,600    1597  1559  1839  1559                           51,500  51,600       1927  1727  2169  1727                 56,500  56,600    2257  1894  2499  1894
 46,600  46,700    1604  1563  1846  1563                           51,600  51,700       1934  1730  2176  1730                 56,600  56,700    2264  1898  2506  1898
 46,700  46,800    1610  1566  1852  1566                           51,700  51,800       1940  1734  2182  1734                 56,700  56,800    2270  1901  2512  1901
 46,800  46,900    1617  1569  1859  1569                           51,800  51,900       1947  1737  2189  1737                 56,800  56,900    2277  1904  2519  1904
 46,900  47,000    1623  1573  1866  1573                           51,900  52,000       1953  1740  2196  1740                 56,900  57,000    2283  1908  2526  1908
 47,000                                                             52,000                                                      57,000
 47,000  47,100    1630  1576  1872  1576                           52,000  52,100       1960  1744  2202  1744                 57,000  57,100    2290  1911  2532  1911
 47,100  47,200    1637  1580  1879  1580                           52,100  52,200       1967  1747  2209  1747                 57,100  57,200    2297  1915  2539  1915
 47,200  47,300    1643  1583  1885  1583                           52,200  52,300       1973  1750  2215  1750                 57,200  57,300    2303  1918  2545  1918
 47,300  47,400    1650  1586  1892  1586                           52,300  52,400       1980  1754  2222  1754                 57,300  57,400    2310  1921  2552  1921
 47,400  47,500    1656  1590  1899  1590                           52,400  52,500       1986  1757  2229  1757                 57,400  57,500    2316  1925  2559  1925
 47,500  47,600    1663  1593  1905  1593                           52,500  52,600       1993  1760  2235  1760                 57,500  57,600    2323  1928  2565  1928
 47,600  47,700    1670  1596  1912  1596                           52,600  52,700       2000  1764  2242  1764                 57,600  57,700    2330  1931  2572  1931
 47,700  47,800    1676  1600  1918  1600                           52,700  52,800       2006  1767  2248  1767                 57,700  57,800    2336  1935  2578  1935
 47,800  47,900    1683  1603  1925  1603                           52,800  52,900       2013  1770  2255  1770                 57,800  57,900    2343  1938  2585  1938
 47,900  48,000    1689  1606  1932  1606                           52,900  53,000       2019  1774  2262  1774                 57,900  58,000    2349  1941  2592  1941
 48,000                                                             53,000                                                      58,000
 48,000  48,100    1696  1610  1938  1610                           53,000  53,100       2026  1777  2268  1777                 58,000  58,100    2356  1945  2598  1945
 48,100  48,200    1703  1613  1945  1613                           53,100  53,200       2033  1781  2275  1781                 58,100  58,200    2363  1948  2605  1948
 48,200  48,300    1709  1616  1951  1616                           53,200  53,300       2039  1784  2281  1784                 58,200  58,300    2369  1951  2611  1951
 48,300  48,400    1716  1620  1958  1620                           53,300  53,400       2046  1787  2288  1787                 58,300  58,400    2376  1955  2618  1955
 48,400  48,500    1722  1623  1965  1623                           53,400  53,500       2052  1791  2295  1791                 58,400  58,500    2382  1958  2625  1958
 48,500  48,600    1729  1626  1971  1626                           53,500  53,600       2059  1794  2301  1794                 58,500  58,600    2389  1961  2631  1961
 48,600  48,700    1736  1630  1978  1630                           53,600  53,700       2066  1797  2308  1797                 58,600  58,700    2396  1965  2638  1965
 48,700  48,800    1742  1633  1984  1633                           53,700  53,800       2072  1801  2314  1801                 58,700  58,800    2402  1968  2644  1968
 48,800  48,900    1749  1636  1991  1636                           53,800  53,900       2079  1804  2321  1804                 58,800  58,900    2409  1971  2651  1971
 48,900  49,000    1755  1640  1998  1640                           53,900  54,000       2085  1807  2328  1807                 58,900  59,000    2415  1975  2658  1975
 49,000                                                             54,000                                                      59,000
 49,000  49,100    1762  1643  2004  1643                           54,000  54,100       2092  1811  2334  1811                 59,000  59,100    2422  1978  2664  1978
 49,100  49,200    1769  1647  2011  1647                           54,100  54,200       2099  1814  2341  1814                 59,100  59,200    2429  1982  2671  1982
 49,200  49,300    1775  1650  2017  1650                           54,200  54,300       2105  1817  2347  1817                 59,200  59,300    2435  1985  2677  1985
 49,300  49,400    1782  1653  2024  1653                           54,300  54,400       2112  1821  2354  1821                 59,300  59,400    2442  1988  2684  1988
 49,400  49,500    1788  1657  2031  1657                           54,400  54,500       2118  1824  2361  1824                 59,400  59,500    2448  1992  2691  1992
 49,500  49,600    1795  1660  2037  1660                           54,500  54,600       2125  1827  2367  1827                 59,500  59,600    2455  1995  2697  1995
 49,600  49,700    1802  1663  2044  1663                           54,600  54,700       2132  1831  2374  1831                 59,600  59,700    2462  1998  2704  1998
 49,700  49,800    1808  1667  2050  1667                           54,700  54,800       2138  1834  2380  1834                 59,700  59,800    2468  2002  2710  2002
 49,800  49,900    1815  1670  2057  1670                           54,800  54,900       2145  1837  2387  1837                 59,800  59,900    2475  2005  2717  2005
 49,900  50,000    1821  1673  2064  1673                           54,900  55,000       2151  1841  2394  1841                 59,900  60,000    2481  2008  2724  2008

*  This column also applies to qualifying widow(er) and civil union filing jointly status
** This column also applies to civil union filing separately status
                                                                                                                                2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                                                   Page 16 of 19

If Taxable                                                         If Taxable                                                  If Taxable
Income is ...              And your filing status is ...           Income is ...                 And your filing status is ... Income is ...              And your filing status is ... 
At Least  But Less Single  Married  Married   Head of              At Least  But Less    Single  Married  Married   Head of    At Least  But Less Single  Married  Married   Head of
 Than               filing filing    house-                         Than                  filing filing    house-                        Than      filing filing    house-
                    jointly*   sepa- hold                                                 jointly*   sepa- hold                                    jointly*   sepa- hold
                           rately**                                                              rately**                                                 rately**
                    Then your Vermont Tax is ...                                          Then your Vermont Tax is ...                             Then your Vermont Tax is ...         Page Page 1717
                                                                                                                                                                                        Tax Tables - LAST page
 60,000                                                             65,000                                                      70,000
 60,000  60,100    2488  2012  2730  2012                           65,000  65,100       2818  2179  3060  2315                 70,000  70,100    3148  2347  3390  2645                Tax Tables begin on page 
 60,100  60,200    2495  2015  2737  2015                           65,100  65,200       2825  2183  3067  2322                 70,100  70,200    3155  2350  3397  2652
 60,200  60,300    2501  2018  2743  2018                           65,200  65,300       2831  2186  3073  2328                 70,200  70,300    3161  2353  3403  2658
 60,300  60,400    2508  2022  2750  2022                           65,300  65,400       2838  2189  3080  2335                 70,300  70,400    3168  2357  3410  2665
 60,400  60,500    2514  2025  2757  2025                           65,400  65,500       2844  2193  3087  2342                 70,400  70,500    3174  2360  3417  2672                              13
 60,500  60,600    2521  2028  2763  2028                           65,500  65,600       2851  2196  3093  2348                 70,500  70,600    3181  2363  3423  2678
 60,600  60,700    2528  2032  2770  2032                           65,600  65,700       2858  2199  3100  2355                 70,600  70,700    3188  2367  3430  2685
 60,700  60,800    2534  2035  2776  2035                           65,700  65,800       2864  2203  3106  2361                 70,700  70,800    3194  2370  3436  2691
 60,800  60,900    2541  2038  2783  2038                           65,800  65,900       2871  2206  3113  2368                 70,800  70,900    3201  2373  3443  2698
 60,900  61,000    2547  2042  2790  2045                           65,900  66,000       2877  2209  3120  2375                 70,900  71,000    3207  2377  3450  2705
 61,000                                                             66,000                                                      71,000
 61,000  61,100    2554  2045  2796  2051                           66,000  66,100       2884  2213  3126  2381                 71,000  71,100    3214  2380  3456  2711
 61,100  61,200    2561  2049  2803  2058                           66,100  66,200       2891  2216  3133  2388                 71,100  71,200    3221  2384  3463  2718
 61,200  61,300    2567  2052  2809  2064                           66,200  66,300       2897  2219  3139  2394                 71,200  71,300    3227  2387  3469  2724
 61,300  61,400    2574  2055  2816  2071                           66,300  66,400       2904  2223  3146  2401                 71,300  71,400    3234  2390  3476  2731
 61,400  61,500    2580  2059  2823  2078                           66,400  66,500       2910  2226  3153  2408                 71,400  71,500    3240  2394  3483  2738
 61,500  61,600    2587  2062  2829  2084                           66,500  66,600       2917  2229  3159  2414                 71,500  71,600    3247  2397  3489  2744
 61,600  61,700    2594  2065  2836  2091                           66,600  66,700       2924  2233  3166  2421                 71,600  71,700    3254  2400  3496  2751
 61,700  61,800    2600  2069  2842  2097                           66,700  66,800       2930  2236  3172  2427                 71,700  71,800    3260  2404  3502  2757
 61,800  61,900    2607  2072  2849  2104                           66,800  66,900       2937  2239  3179  2434                 71,800  71,900    3267  2407  3509  2764
 61,900  62,000    2613  2075  2856  2111                           66,900  67,000       2943  2243  3186  2441                 71,900  72,000    3273  2410  3516  2771
 62,000                                                             67,000                                                      72,000
 62,000  62,100    2620  2079  2862  2117                           67,000  67,100       2950  2246  3192  2447                 72,000  72,100    3280  2414  3522  2777
 62,100  62,200    2627  2082  2869  2124                           67,100  67,200       2957  2250  3199  2454                 72,100  72,200    3287  2417  3529  2784
 62,200  62,300    2633  2085  2875  2130                           67,200  67,300       2963  2253  3205  2460                 72,200  72,300    3293  2420  3535  2790
 62,300  62,400    2640  2089  2882  2137                           67,300  67,400       2970  2256  3212  2467                 72,300  72,400    3300  2424  3542  2797
 62,400  62,500    2646  2092  2889  2144                           67,400  67,500       2976  2260  3219  2474                 72,400  72,500    3306  2427  3549  2804
 62,500  62,600    2653  2095  2895  2150                           67,500  67,600       2983  2263  3225  2480                 72,500  72,600    3313  2430  3555  2810
 62,600  62,700    2660  2099  2902  2157                           67,600  67,700       2990  2266  3232  2487                 72,600  72,700    3320  2434  3562  2817
 62,700  62,800    2666  2102  2908  2163                           67,700  67,800       2996  2270  3238  2493                 72,700  72,800    3326  2437  3568  2823
 62,800  62,900    2673  2105  2915  2170                           67,800  67,900       3003  2273  3245  2500                 72,800  72,900    3333  2440  3575  2830
 62,900  63,000    2679  2109  2922  2177                           67,900  68,000       3009  2276  3252  2507                 72,900  73,000    3339  2444  3582  2837
 63,000                                                             68,000                                                      73,000
 63,000  63,100    2686  2112  2928  2183                           68,000  68,100       3016  2280  3258  2513                 73,000  73,100    3346  2447  3588  2843
 63,100  63,200    2693  2116  2935  2190                           68,100  68,200       3023  2283  3265  2520                 73,100  73,200    3353  2451  3595  2850
 63,200  63,300    2699  2119  2941  2196                           68,200  68,300       3029  2286  3271  2526                 73,200  73,300    3359  2454  3601  2856
 63,300  63,400    2706  2122  2948  2203                           68,300  68,400       3036  2290  3278  2533                 73,300  73,400    3366  2457  3608  2863
 63,400  63,500    2712  2126  2955  2210                           68,400  68,500       3042  2293  3285  2540                 73,400  73,500    3372  2461  3615  2870
 63,500  63,600    2719  2129  2961  2216                           68,500  68,600       3049  2296  3291  2546                 73,500  73,600    3379  2464  3621  2876
 63,600  63,700    2726  2132  2968  2223                           68,600  68,700       3056  2300  3298  2553                 73,600  73,700    3386  2467  3628  2883
 63,700  63,800    2732  2136  2974  2229                           68,700  68,800       3062  2303  3304  2559                 73,700  73,800    3392  2471  3634  2889
 63,800  63,900    2739  2139  2981  2236                           68,800  68,900       3069  2306  3311  2566                 73,800  73,900    3399  2474  3641  2896
 63,900  64,000    2745  2142  2988  2243                           68,900  69,000       3075  2310  3318  2573                 73,900  74,000    3405  2477  3648  2903
 64,600                                                             69,000                                                      74,000
 64,000  64,100    2752  2146  2994  2249                           69,000  69,100       3082  2313  3324  2579                 74,000  74,100    3412  2481  3654  2909
 64,100  64,200    2759  2149  3001  2256                           69,100  69,200       3089  2317  3331  2586                 74,100  74,200    3419  2484  3661  2916
 64,200  64,300    2765  2152  3007  2262                           69,200  69,300       3095  2320  3337  2592                 74,200  74,300    3425  2487  3667  2922
 64,300  64,400    2772  2156  3014  2269                           69,300  69,400       3102  2323  3344  2599                 74,300  74,400    3432  2491  3674  2929
 64,400  64,500    2778  2159  3021  2276                           69,400  69,500       3108  2327  3351  2606                 74,400  74,500    3438  2494  3681  2936
 64,500  64,600    2785  2162  3027  2282                           69,500  69,600       3115  2330  3357  2612                 74,500  74,600    3445  2497  3687  2942
 64,600  64,700    2792  2166  3034  2289                           69,600  69,700       3122  2333  3364  2619                 74,600  74,700    3452  2501  3694  2949
 64,700  64,800    2798  2169  3040  2295                           69,700  69,800       3128  2337  3370  2625                 74,700  74,800    3458  2504  3700  2955
 64,800  64,900    2805  2172  3047  2302                           69,800  69,900       3135  2340  3377  2632                 74,800  74,900    3465  2507  3707  2962
 64,900  65,000    2811  2176  3054  2309                           69,900  70,000       3141  2343  3384  2639                 74,900  75,000    3471  2511  3714  2969

*  This column also applies to qualifying widow(er) and civil union filing jointly status
** This column also applies to civil union filing separately status
                                                                                                                                2023 Form IN-111 Instructions
 tax.vermont.gov                                                                                                                                   Page 17 of 19

Your Contribution Matters

Use your tax refund or tax payment to support these Vermont organizations.  
                                                                                            Page 18
Enter the amount of your gift on Form IN-111, Vermont Income Tax Return, 

Line 23a through 23d.  You may contribute to more than one organization.

Loons, peregrines, and eagles are now 
                                               We believe every child is a source of 
thriving thanks to you.  Let’s keep it 
                                               unique talent and abilities, of promise, and 
going for animals still at risk, like turtles, 
                                               possibilities.  Support prevention programs 
bats, and pollinators so future generations 
                                               for children in your community.  Taking 
can enjoy Vermont’s wildlife.  Every $1 
                                               care of our children now ensures a stronger 
you give is matched so that it turns into 
                                               future for Vermont.
$3 for our threatened and endangered 
                wildlife.                      vtchildrenstrust.org 
                                                (888) 475-5437
vtfishandwildlife.com 
                (802) 828-1000

                          Vermont 

                          Veterans 

                               Fund

                                               Your donation keeps Vermont beautiful.  
Give to our 42,000 honorably discharged        Green Up Day rallies thousands of 
                                               volunteers who pick up hundreds of tons 
veterans. The fund helps veterans who 
                                               of public space litter each year.  We've 
are homeless, need long-term care, 
                                               witnessed an increase in volunteers and a 
or need transportation.  It also helps 
                                               decrease in roadside litter which indicates 
veterans apply for benefits and supports 
                                               education efforts are working and that your 
recognition programs.                          generosity is making a huge impact.  Thank 
veterans.vermont.gov                           you.  Green Up Day is May 4, 2024.

                (802) 828-3379                 greenupvermont.org 
                                                (802) 229-4586

You may deduct the above charitable contributions on next year’s personal income tax return.
                          See the instructions for Form IN-111.
                                                               2023 Form IN-111 Instructions
tax.vermont.gov                                                          Page 18 of 19

Taxpayer Assistance

Visit Our Website for Forms Not Included in This Booklet
We have provided the forms in this booklet that most Vermonters need to file their taxes.  All forms are available 
at tax.vermont.gov.  The following forms are not included in this booklet:                                         Page 19
   •  IN-117       Vermont Credit for Income Tax Paid to Other State or Canadian Province
   •  IN-119       Vermont Tax Adjustments and Nonrefundable Credits
   •  IN-153       Vermont Capital Gains Exclusion
   •  IN-151       Application for Extension of Time to File Form IN-111.  A Vermont extension is not 
                   required to be filed if a federal extension was filed and you are not required to submit a 
                   payment with your extension.

2024 Due Dates
                                                                                   Final Date Accepted
                                                               Initial      NOTE:  Penalties, interest, and 
   Form #              Form Description
                                                           Due Date         late filing fees may accrue  
                                                                                   after initial due date.
   IN-111     2023 Vermont Income Tax Return               April 15
              Application for Extension of Time to File 
   IN-151                                                  April 15
              Form IN-111 Vermont Income Tax Return
   RCC-146    2023 Renter Credit Claim                     April 15                     Oct. 15
   HS-122     2024 Homestead Declaration                   April 15                     Oct. 15
HS-122/HI-144 2024 Property Tax Credit Claim               April 15                     Oct. 15

Taxpayer Advocate
The Vermont Department of Taxes offers free, confidential service when a taxpayer encounters difficulty resolving 
tax issues.  The Taxpayer Advocate may be able to help if:
   •  You are experiencing extreme economic hardship from the Department’s action, or
   •  It is taking more than 180 days to resolve your tax issue, or
   •  You have not received a response or resolution to the problem by the date promised by the Vermont 
   Department of Taxes.
The Taxpayer Advocate will review your situation, help you understand what needs to be done to resolve it, and 
keep you updated on the progress of your situation.  Please note that the Taxpayer Advocate cannot override the 
provisions of the law or represent taxpayers at Department hearings.

To contact the Taxpayer Advocate:                         Mail:  ATTN:  Taxpayer Advocate
   Telephone:  (802) 828-6848                                      Vermont Department of Taxes
   Fax:            (802) 828-6982                                  133 State Street
   Email:          tax.taxpayeradvocate@vermont.gov                Montpelier, VT  05633-1401

                                                                                   2023 Form IN-111 Instructions
   tax.vermont.gov                                                                             Page 19 of 19