Annual Filing Requirements
The annual fee for a domestic profit corporation is $35 and the annual fee for a foreign profit corporation is $175. The biennial fee for a domestic or foreign non-profit corporation is $15.
Annual/Biennial Report - Annual (Profit) and Biennial (Non-Profit) Reports
Online Filing - Online Corporate Annual Report
Every domestic or foreign profit corporation registered in Vermont is required to file an annual report with the Secretary of State, within 2? months of the close of its fiscal year end, or by March 15th for calendar year filings. Nonprofit corporations are required to file a biennial report the year following incorporation, then every 2 years thereafter, between January 1 and April 1.
Corporation Tax Returns
Income tax rates are: 6% on Vermont net income of $10,000 or less; $600 plus 7% of excess over $10,000 for net income between $10,001 and $25,000; $1,650 plus 8.5% of excess over $25,000 for net income of $25,001 and over. The composite tax rate is 8.5%. The minimum entity tax is $250.
Form CO-411 - 2010 Corporate Income Tax Return (instructions)
Form BI-471 - 2010 S Corporation Income Tax Return (instructions)
Form BI-472 - 2010 S Corporation Schedule with Instructions (must file with BI-471)
Forms List - Current Business and Corporate Tax Forms
Corporation entity tax returns are due on the 15th day of the third month following the year end, or March 15th for calendar year filing.