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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Vermont
Vermont Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 15, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
81 River Street
Montpelier, VT 05609-1104
(802) 828-2386
FAX: (802) 828-2853
http://www.sec.state.vt.us/corps/corpindex.htm
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Vermont Department of Taxes
109 State Street
Montpelier, VT 05609-1401
(802) 828-2505
FAX: (802) 828-2701
http://www.state.vt.us/tax/
Vermont State Statutes
To research the State Statutes for Vermont Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual/Biennial Report
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Fee: |
The annual fee for a domestic corporation is $25 (profit) and $15 (non-profit). The annual fee for a foreign corporation is $150 (profit) and $15 (non-profit).
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Forms: |
Annual/Biennial Report - Annual (Profit) and Biennial (Non-Profit) Reports |
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Due Date: |
Every domestic or foreign profit corporation registered in Vermont is required to file an annual report with the Secretary of State, within 2½ months of the close of its fiscal year end, or by February 15th for calendar year filings, with applicable fee. |
Corporation Tax Returns
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Tax: |
Income tax rates are: 7% on Vermont net income of $10,000 or less; $700 plus 8.10% of excess over $10,000 for net income between $10,001 and $25,000; $1,915 plus 9.20% of excess over $25,000 for net income between $25,001 and $250,000; and $22,615 plus 9.75% of excess over $250,000. The minimum entity tax is $250.
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Forms: |
Form CO-411 - 2006 Corporate Income Tax Return (instructions)
Form BI-471 - 2006 S Corporation Income Tax Return (instructions)
Form BI-472 - 2006 S Corporation Schedule with Instructions (must file with BI-471)
Forms List - 2006 Business and Corporate Tax Forms |
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Due Date: |
Corporation entity tax returns are due on the 15th day of the third month following the year end, or March 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report fee for a Domestic LLC is $20 and for a Foreign LLC is $100.
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Forms: |
Annual Reports are sent from the Secretary of State's Office. If you did not receive one, contact them at (802) 828-2386.
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Due Date: |
Every LLC registered in Vermont is required to file an annual report with the Secretary of State, within 2½ months of the close of its fiscal year end, or by February 15th for calendar year filings, with applicable fee. |
LLC Tax Returns
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Tax: |
Income tax rates are: 7% on Vermont net income of $10,000 or less; $700 plus 8.10% of excess over $10,000 for net income between $10,001 and $25,000; $1,915 plus 9.20% of excess over $25,000 for net income between $25,001 and $250,000; and $22,615 plus 9.75% of excess over $250,000. The minimum entity tax is $250.
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Forms: |
Form BI-471 - 2006 LLC/Partnership Income Tax Return (instructions)
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Due Date: |
LLC/Partnership entity tax returns are due on the 15th day of the fourth month following the year end, or April 15th for calendar year filing. |
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