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 return.
- You had earned Vermont income over $100.
- You earned or received Vermont gross income of more than $1,000 as a nonresident.
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.
For more Information:
- Same Sex Couples Filing
- Vermont Military Filing
- Vermont Military Spouse Relief Act
- Vermont Residency