Vermont 1099 filing requirements (2026)
Vermont generally requires state 1099 filing only when you withheld Vermont income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | No |
| Filing portal | https://myvtax.vermont.gov/ |
How does Vermont treat the new $2,000 federal threshold?
32 V.S.A. 5862d(a): 'Any individual or business required to file a federal form 1099 with respect to a nonresident who performed services within the State during the taxable year shall file a copy of the form with the Department.' This depends on the federal filing requirement, so the threshold follows federal ($2,000 for 1099-NEC/MISC payments made in 2026). Separately, 1099s showing Vermont income tax withheld are sent with Form WHT-434. No Vermont statement on the OBBBA threshold was found. Vermont has not explicitly addressed 2026.
What if you withheld Vermont income tax?
Form WHT-434 (Annual Withholding Reconciliation) is due January 31 (the last day of January) for all withholding filers. It is the transmittal for W-2s and 1099s and reconciles Vermont withholding reported during the year. Anyone submitting 10 or more W-2/1099 forms must file WHT-434 and the forms electronically via myVTax (File W-2 / 1099 / WHT-434).
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Vermont's rules apply.
We File All Your 1099s
Fixed price, quoted before any work startsPriced per form.
- W-9 collection and TIN review
- Preparation and e-filing of 1099-NEC / 1099-MISC
- Recipient copies delivered
- State filings where your state requires them
