A Vermont tax return can be filed up to 60 days after April 15 without filing an extension. A $50 late-filing penalty applies after 60 days. Interest and penalty accrue on tax due after April 15. If a federal extension is filed, a separate VT extension is not required. However, if making an extension payment, Form IN-151 must be filed with payment. To receive an automatic 6-month extension to October 15, Form IN-151 must be filed on or before April 15, and can be filed electronically. A $50 late-filing penalty applies after October 15. An extension does not extend the due date for any tax due. Late-filing penalty. The $50 late-filing penalty applies regardless of whether the taxpayer has a refund or no tax is due.
To access the Vermont Form IN-151, Application for Extension of Time to File, from the main menu of the Vermont state return select:
- Additional Forms
- Extension of Time to File (IN-151)
Additional Information:
Where Do I Set Up Estimated Payments for Vermont?