State
Vermont (VT)
Original Deadline
April 15, 2026
Extended Deadline
October 15, 2026
Extension Type
⚠ Conditional (IN-151)
State Agency
VT Dept. of Taxes

Vermont state flagVT — Vermont

Vermont Personal Income Tax Extension — What You Need to Do

If you owe no Vermont tax and already have a federal extension (Form 4868), your Vermont filing deadline is extended automatically — no separate form needed. But if you owe any Vermont tax, or don’t have a federal extension, you must file Form IN-151 by April 15, 2026 along with your payment.

The extension doesn’t extend payment. Whether or not you file IN-151, any Vermont tax due must be paid by April 15, 2026 — interest and penalty accrue on unpaid balances starting April 16, regardless of your filing extension.

Extended to October 15, 2026
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Vermont Extension Checklist — 2026

Whether you need Form IN-151 depends on whether you owe Vermont tax — but any balance due is due April 15 regardless.

1
Due by
April 15, 2026

File IN-151 If You Owe Tax

Form IN-151 is required if you owe Vermont tax or don’t have a federal extension — if you have a federal extension and owe $0 Vermont tax, no separate VT form is needed. Either way, any tax due must be paid by April 15.
No fee
File & Pay Online via myVTax
myvtax.vermont.gov
You can request the extension and pay in one step online — no paper IN-151 required if filed this way.
Mail
Check with Form IN-151

Vermont Department of Taxes
PO Box 1779
Montpelier, VT 05601-1779

An extension doesn’t extend the time to pay — interest and penalty accrue on any unpaid balance.

2
Due by
October 15, 2026

File Federal + Vermont Return

File your federal return now and add your Vermont state return — Form IN-111 — in the same session.

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Vermont Late Filing & Payment Penalties — What It Costs to Wait

Vermont charges separate penalties for late filing and late payment, plus daily interest on any unpaid balance from April 16 onward.

Charge Type Rate Cap Trigger
Late-Filing Penalty 5% per month (or part-month) 25% (min. $50 if not filed within 60 days) Return filed after October 15, 2026, or without a valid extension
Late-Payment Penalty 1% per month (or part-month) 25% of tax due VT tax not paid by April 15, 2026
Interest 7.75% per year (2026 rate) No cap Accrues from April 16 on any unpaid balance

Note: Unlike some states, Vermont doesn’t use a percentage-of-tax-paid test to decide whether the extension itself is valid — filing IN-151 (or having a federal extension with $0 owed) secures the filing extension outright. Any unpaid balance simply accrues the late-payment penalty and interest shown above, separately from the filing extension.

Vermont State Extension Details

Extension Type Conditional — Form IN-151 Required Unless $0 Owed w/ Federal Extension
Original Deadline April 15, 2026
Extended Deadline October 15, 2026
Extension Period 6 months
Extension Form Form IN-151 — required if you owe VT tax or lack a federal extension
Return Form Form IN-111
Federal Extension Required? Only exempts you from filing IN-151 if you also owe $0 Vermont tax
Payment Deadline Any Vermont tax due must be paid by April 15, 2026 regardless of extension
Online Payment Portal myVTax
Extension/IN-151 Mailing Address Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779
Return Mailing Address (refund/zero due) Vermont Department of Taxes, PO Box 1881, Montpelier, VT 05601-1881
State Agency Vermont Department of Taxes
Late-Filing / Late-Payment Penalty & Interest 5%/month late-filing (cap 25%); 1%/month late-payment (cap 25%); 7.75% annual interest

Vermont Tax Extension — Frequently Asked Questions

Do I need to file Form IN-151?

Only if you owe Vermont tax or don’t have a federal extension. If you have a federal extension and owe $0 Vermont tax, your Vermont deadline is automatically extended with no separate form.

Does the extension give me more time to pay?

No. The extension only avoids the late-filing penalty. Any tax due must still be paid by April 15, 2026, or interest and a late-payment penalty apply to the unpaid balance.

Is there a minimum-payment percentage to keep the extension valid?

No. Unlike some states, Vermont doesn’t tie the extension’s validity to a specific percentage paid — filing IN-151 (or qualifying for the federal-extension exception) secures the filing extension regardless of how much you’ve paid.

Does the extension cover my Homestead Declaration?

No. Form HS-122 (Homestead Declaration / Property Tax Credit Claim) is still due April 15 regardless of an income tax extension — late filing can trigger a separate town-assessed penalty of up to 8%.

Which Vermont return form do I need?

Form IN-111, the Vermont Income Tax Return, for both residents and nonresidents.

Where do I mail my return versus my extension payment?

Anything with a payment enclosed (including IN-151) goes to PO Box 1779. Refund or zero-due returns go to PO Box 1881 — both in Montpelier, VT.

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