Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5862d
Filing of federal form 1099
# (a)
Any individual or business required to file a federal form 1099 with respect to a nonresident who performed services within the State during the taxable year shall file a copy of the form with the Department. The Commissioner may authorize electronic filing of the form.
# (b)
Any person required to file information returns pursuant to 26 U.S.C. § 6050W shall, within 30 days of the date the filing is due to the Internal Revenue Service, file with the Commissioner a duplicate of such information returns on which the recipient has a Vermont address. In addition, at the same time the information in this subsection is required, third-party settlement organizations shall report to the Department of Taxes, and to any participating payee with a Vermont address, any information required by 26 U.S.C. § 6050W with respect to third-party network transactions related to that participating payee, as if the de minimis limitations of 26 U.S.C. § 6050W(e) did not apply, but that the de minimis limitations of 26 U.S.C. § 6041(a) did apply. The Commissioner may adopt rules and authorize electronic filing of the information required by this subsection.
# (c)
A failure to provide the information required by subsections (a) and (b) of this section shall be considered a failure to provide a return or return information required by this chapter, for the purposes of sections 3202, 5863, and 5864 of this title. (
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In this chapter (40 sections)
- 151-5842 · Return and payment of withheld taxes
- 151-5843 · Failure to account; maintenance of trust account
- 151-5844 · Liability; penalty; trust for the State
- 151-5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7,…
- 151-5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7,…
- 151-5847 · Withholding on sales or exchanges of real estate
- 151-5851 · Definitions
- 151-5852 · Payment of estimated income tax
- 151-5853 · 151-5853
- 151-5855 · Payments as tax liability
- 151-5856 · Declaration of estimated tax
- 151-5857 · Filing dates
- 151-5858 · Payment dates
- 151-5859 · Assessment date, penalties, interest
- 151-5861 · Returns by individuals, trusts, and estates
- 151-5861a · Returns by partnerships
- 151-5862 · Returns by corporations
- 151-5862a · Nongame Wildlife Account checkoff
- 151-5862b · Vermont Children’s Trust Foundation checkoff
- 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…
- 151-5862d · Filing of federal form 1099
- 151-5862e · Vermont Veterans’ Fund checkoff
- 151-5862f · Vermont Green Up checkoff
- 151-5863 · Additional returns
- 151-5864 · Failure to file a return; petition and computation of tax
- 151-5865 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7,…
- 151-5866 · Supplemental information; changes in federal tax liability…
- 151-5866a · Reporting adjustments to federal taxable income and federal…
- 151-5867 · Form and verification of returns
- 151-5868 · Extension of time for filing of returns
- 151-5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5870 · Reporting use tax on individual income tax returns
- 151-5871 · Payments by individuals, trusts, and estates
- 151-5872 · Payment by corporations
- 151-5873 · Extension of time for payment
- 151-5874 · Method of payment
- 151-5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5882 · Time limitation on notices of deficiency and assessment of…
- 151-5883 · Determination of deficiency, refund, or assessment