State of Vermont Department of Taxes 2021 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS Taxpayer Services Division P.O. Box 547 Montpelier, VT 05601-0547 Email:
[email protected] Phone: (802) 828-2551 Fax: (802) 828-5787 Website: tax.vermont.gov Effective 01/01/2021 • Expires 12/31/2021 • Pub. GB-1210 Page 1 of 15 DEPARTMENT OF TAXES 2021 Income Tax Withholding Instructions This document is designed to provide you with an overview of the Vermont Withholding Tax. If you need How is Vermont Income Tax further clarification, contact information for the Business Withholding Computed? Section of the Vermont Department of Taxes is found on The Vermont Income Tax Withholding is computed in page 2 of this document or by visiting our website at the same manner as federal withholding tax by using tax.vermont.gov. the Vermont withholding tables or wage bracket charts. What payments are subject to Vermont Income The filing status, number of withholding allowances, Tax Withholding? and any extra withholding for each pay period is determined from the employee’s Form W-4VT, Vermont Wages, pensions, annuities, and other payments are Employee’s Withholding Allowance Certificate. generally subject to Vermont income tax withholding if the Employees who have adjusted their federal withholding payments are subject to federal tax withholding and the in anticipation of a credit(s) and employees who are in payments are made to: civil unions or civil marriages will not have the correct 1. a Vermont resident or Vermont tax withheld unless they complete Form 2. a nonresident of Vermont for services performed in W-4VT.