Vermont Corporate Estimated Tax Payment (CO-414, 2025)

# preamble

Rev. 10/25

Vermont Corporate Estimated Tax Payment Voucher

# INSTRUCTIONS FOR FILING VERMONT CORPORATE ESTIMATED TAX PAYMENTS

If you are filing: • Form CO-411, Vermont Corporate Income Tax Return-Use this form, CO-414, to make estimated payments. • Form BI-471, Vermont Business Income Tax Return-Use Form WH-435, Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members, to make estimated payments for nonresident shareholders. A corporation with an expected annual Vermont income tax liability greater than $500 must file Form CO-414 and pay its estimated tax liability in four equal installments. Interest for underpayment will be assessed if the tax liability is underestimated or payments are late (32 V .S.A. § 5859). The tax liability is not considered to be underestimated or late if: • the estimated payments are at least the amount which would be due by applying the current year 's rates to the previous year's income, OR • the estimated payments are at least 90% of the current y ear's actual tax liability, OR • actual tax liability for this year or the prior year is less t han $500. Form CO-414 vouchers and estimated tax payments are due on or before the 15th day of the 4th, 6th, 9th, or 12th month following the start of the fiscal year (April, June, September, and December for calendar-year filers). If the 15th day falls on a weekend or holiday, payment is due on the next business day. Exceptions are covered in 32 V .S.A. §§ 5857 and 5858. For Unitary or Consolidated groups, payments must be applied to the account of the Principal Vermont Corporation (PVC) or Vermont Parent Corporation, respectively. Provide name, address, and Federal Employee Identification Number of the PVC or Parent on Form CO-414. For assistance, please call the Taxpayer Services Division of the Vermont Department of Taxes M, T, Th, F, between 7:45 a.m. and 4:30 p.m. at (802) 828-5723. Form CO-414 Instructions Rev. 10/25 1 - 1 For a combined return for a unitary group, enter information for Principal Vermont Corporation. 1 - 1 DO NOT SUBMIT PAPER FORM IF FILING ELECTRONICALLY. The due date for this voucher and estimated tax payment is the 15th day of the 4th, 6th, 9th, or 12th month for calendar year and fiscal year filers. If the 15th day of a month falls on a weekend or holiday, the due date is the next business day. *254141100* *254141100* Send return Vermont Department of Taxes Phone: (802) 828-5723 and check to: 133 State Street Montpelier, VT 05633-1401 Entity Name FEIN Address Tax year BEGIN date (YYYYMMDD) Tax year END date (YYYYMMDD) Address (Line 2) City State ZIP Code Foreign Country (if not United States) Amount of payment being remitted with this voucher ............. ______________________________ .00 Check box for Change of Year End