New! File Form 1099 with Vermont Through IRS CF/SF Program

Begins in 2014

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:

  1. 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:

    Federal ID Number

  2. 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

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third Party Network Transactions
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received From Cooperatives
  • Form 1099-R, Distributions From Pension, Annuities, Retirement or Profit-Sharing Plans, IRSs, Insurance Contracts, etc.

For additional assistance please contact a business tax examiner at (802) 828-2551, option #3