The Vermont Basic Information section collects state-specific information needed to complete your Vermont income tax return. Some questions help determine your eligibility for certain credits, tax calculations, or filing options, while others provide information required by the Vermont Department of Taxes.
Review each question carefully and answer based on your situation for the tax year.
Did You Maintain Minimum Healthcare Coverage Throughout the Tax Year?
This question asks whether you and your spouse, if filing jointly, had qualifying health insurance coverage for the entire year.
Minimum essential coverage generally includes:
- Employer-sponsored health insurance
- Medicare
- Medicaid
- TRICARE
- Most Marketplace health insurance plans
Answering this question helps Vermont determine whether your return meets the state's health care reporting requirements.
Do You Meet the Definition of a Qualified Farmer or Fisherman Under 26 U.S.C. Section 6654(i)(2)?
A qualified farmer or fisherman is generally a taxpayer who receives at least two-thirds of their gross income from farming or fishing activities.
This designation may provide special estimated tax payment rules and filing exceptions under federal and state tax law.
If you're unsure whether you qualify, review your income sources for the year or consult the IRS rules for qualified farmers and fishermen.
Were the Child Care Expenses Provided by a Facility Certified by the Vermont Agency of Human Services?
This question helps determine eligibility for certain Vermont child care-related tax benefits.
Answer Yes if the child care expenses you're claiming were paid to a child care provider or facility certified by the Vermont Agency of Human Services.
Answer No if the provider was not certified, even if the expenses otherwise qualify for a federal child care credit.
Change Filing Status from Married Filing Jointly (MFJ) to Married Filing Separately (MFS) for Vermont Purposes Only
Vermont allows some married taxpayers who filed a joint federal return to file separate Vermont returns.
Selecting this option lets you complete the additional calculations required to determine each spouse's separate Vermont income, deductions, credits, and tax liability.
Married couples may choose this option when filing separately provides a tax advantage or better reflects each spouse's Vermont tax situation.
Other Information Requested in This Section
Depending on your return, Vermont may also request additional information such as:
- Your December 31 street address
- Your school district
- Whether a federal or Vermont filing extension was requested
This information is used to properly process your Vermont return and calculate any state-specific taxes, credits, or adjustments.
How Do I Complete the Vermont Basic Information Section?
To complete the Vermont Basic Information section:
- Review each question carefully.
- Enter the requested information.
- Answer all questions that apply to your situation.
- Continue to the next section of your Vermont return.
Providing accurate information in this section helps ensure your Vermont return is processed correctly and that you receive any credits or benefits for which you qualify.