Do I need to file a Vermont tax return?

You must file a 2025 Vermont (VT) tax return if:

• You are required to file a 2025 federal income tax return, and
• You were a full-year resident or part-year resident of VT in 2025 and earned or received more than $100 of VT income, or
• You were a nonresident of VT in 2025 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.