The Vermont Department of Taxes has joined the Combined Federal/State Filing (CS/SF) Program, which makes e-filing Form(s) 1099, easier and more convenient for businesses. The CF/SF Program was established to simplify the filing of 1099s and other information returns for payers. Through CF/SF, the IRS electronically forwards information returns for payers. Through CF/SF, the IRS electronically forwards information returns(original and corrected) to participating states, eliminating the need to file 1099s separately with the state.
The following are Vermont's requirements for CF/SF 1099 filers:
Include your 15-character Vermont withholding tax account number in position (663-722) of the Payee "B" Record. This will ensure information returns will be directed to the Vermont Department of Taxes.
The number should look similar to this example:
Electronically file the Annual Withholding Reconciliation (Form WH-434) with Vermont using the VTW2eFile site at
The following information returns may be filed using the CF/SF Program following the IRS Publication 1220 format found at
For additional assistance please contact a business tax examiner at (802) 828-2551, option #3