TAX YEAR 2026 · 1099-NEC & 1099-MISC
Vermont 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Vermont requirements →Vermont: what to know
Vermont does not participate in IRS CF/SF and requires employers with withholding accounts to file WHT-434 with accompanying forms directly. For 1099s without Vermont withholding the requirement depends on payer and payment facts.
1099-NEC reporting
Vermont requires applicable 1099-NEC reporting directly; CF/SF is not a substitute. Withholding triggers WHT-434 responsibilities.
1099-MISC reporting
Vermont requires applicable 1099-MISC reporting directly; CF/SF is not a substitute. Withholding triggers WHT-434 responsibilities.
State filing method: myVTax direct filing (WHT-434 and applicable 1099 forms); Vermont does not participate in CF/SF
Deadline guidance: January 31 following the tax year for WHT-434 annual reconciliation.
Official source: Vermont Department of Taxes — Withholding Instructions →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.