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:
- Miscellaneous Forms
- Application for Extension of Time to File VT IN-151
Note: Electronic filing is not supported for the state extension in ProWeb at this time. The federal extension payment may be sent electronically, however the state extension will have to be mailed.
Additional Information: