According to Vermont Instructions for Form IN-111:
If you are a Resident, Nonresident or Part Year resident you must file a Vermont income tax return if you are required to file a federal tax return, AND:
- You had earned Vermont income over $100, OR
- You earned or received Vermont gross income of more than $1,000 as a nonresident.
Can I file a different filing status than my federal return?
Vermont requires that you use the same filing status that you used on your federal return. An exception to this rule is if you are in a civil union or if you are a married couple and you are a resident of Vermont and your spouse is a nonresident of the state with no Vermont income. In this case, you may file separate Vermont returns.