Vermont Income Tax and Withholding

Periodic Returns. Semi-weekly (Form WH-433) for employers who expect to withhold in excess of $9,000 per quarter; deposits for tax withheld for pay dates on Wednesday, Thursday, or Friday are due by the following Wednesday, deposits for pay dates on Saturday, Sunday, Monday or Tuesday are due by the following Friday; quarterly reconciliations for semi-weekly filers (Form WH-434) due 25 days after the end of the month. Monthly (Form WH-431) within 25 days of end of calendar month if more than $600 but less than $9,000 per quarter is withheld (however, January return due February 23); quarterly within 25 days of end of calendar quarter if $600 or less is withheld or if reconciling eighth-monthly payments. Commissioner may authorize more- or less-frequent filing.

Annual Reconciliation Returns. Form WH-434 due February 28.

Timely Filing. Returns and reports are considered timely filed if their due dates fall on a Saturday, Sunday, or legal holiday if postmarked on the next business day. Returns and reports are deemed timely filed if postmarked the day due.