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
• 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.
VERMONT Income Tax Return Booklet Forms and Instructions (page 7)
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