An extension to file is not an extension to pay tax.
Vermont's Commissioner of Taxes must extend the time for filing a Vermont income tax return to match the extended federal due date whenever the taxpayer has been granted either an automatic or a good-cause federal extension. For a corporation, the Vermont extension runs one additional month beyond the federal extended due date. Filing extensions do not extend the deadline for paying the tax liability.
| Item | Detail |
|---|---|
| Form required | None separately for individuals relying on the federal extension |
| Extension length | Matches the federal extended due date (individuals); federal extended date plus one month (corporations) |
| Payment | Not extended - the tax liability remains due on the original date |
| Authority | 32 V.S.A. §5868 |