Vermont Department of Taxes Forms & Instructions
Vermont Underpayment of Estimated Tax by Individuals (IN-152, 2025)
Underpayment of 2025 Estimated
WORKSHEET
Individual Income Tax
# VERMONT
Taxpayer Information
Taxpayer's Last Name First Name MI
Spouse's/CU Partner's Last Name First Name MI
Required Annual Payment
1. 90% of 2025 VERMONT TAX MINUS CREDITS:
Please PRINT in BLUE or
# BLACK INK
Social Security Number
Social Security Number
(Form IN-111, Line 20 minus Line 26c, multiplied by 90% (0.90)) … 1. _ __ .00
2. 100% of 2024 VERMONT TAX MINUS CREDITS:
(Form IN-111, Line 20 minus Line 26c) … 2. _ __ .00
- Enter the lesser of Line 1 or Line 2 … 3. _ __ .00
Calculations
DUE DATES OF QUARTERLY PAYMENTS
June 15, 2025
April 15, 2025
CALCULATION OF UNDERPAYMENT
- Tax payments required per quarter (Multiply Line 3 by .25). .
5a. From 2025 Form IN-111, add Lines 26a, 26d, and 26e, then multiply by 25% (0.25) per quarter …
5b. Enter 2024 carryforward and 2025 quarterly estimated payments made by the due date per quarter …
5c. Add Lines 5a and 5b. Each quarter should not equal more than Line 4; apply any excess to the next quarter. . . . . .
- Underpayment per quarter (Subtract Line 5c from Line 4).
This line cannot be less than zero …
- Date FULL payment was made or April 15, 2026, whichever date is earlier …
# CALCULATION OF INTEREST
8a. Number of days AFTER the due date to the date reported on
Line 7 for each quarter, or Jan. 1, 2026, whichever date is earlier
8b. Number of days FROM Jan. 1, 2026 to the date payment was made on Line 7 for each quarter, or April 15, 2026, whichever date is earlier. 4th quarter: Use number of days from Jan. 15, 2026.. . .
9a. Interest due for 2025 (Divide Line 8a by 365, multiply by 8.50% (0.085), then multiply by Line 6) …
9b. Interest due for 2026 (Divide Line 8b by 365, multiply by 7.75% (0.0775), then multiply by Line 6) …
- Interest due per quarter (Add Lines 9a and 9b) …
Sept. 15, 2025 Jan. 15, 2026 Totals
- Total underpayment interest due (Add Line 10 columns) … 11.
# CALCULATION OF PENALTY
- Number of months FROM the due date of that quarter to the date shown on Line 7 (a portion of a month counts as a whole month) …
- Penalty due per quarter (Multiply Line 12 by 1% (0.01) then by Line 6) …
- Total underpayment penalty due (Add Line 13 columns) … 14.
# TOTAL INTEREST AND PENALTY
- Total underestimated interest and penalty due (Add Lines 11 and 14) … 15.
Worksheet IN-152
Rev. 10/25
Source: view the official PDF
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