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Individual Income

Vermont Income of a Non-Resident

A non-resident’s income is the sum of the following items, to the extent the items are required to be included in Federal adjusted gross income

  • Rents and royalties from ownership of property located in Vermont

  • Gains from the sale or exchange of Vermont property, including the sale of timber or timber rights

  • Wages, salaries, commissions, or other income received for services performed in Vermont

  • Income from every business, trade, profession, or occupation conducted in Vermont, including money received (1) under an agreement not to compete with a business operation in Vermont, (2) for goodwill associated with the sale of a Vermont business, or (3) for contractual services associated with the sale of a Vermont business unless it is shown that the compensation for services does not constitute income from the sale of the business

  • Income previously deferred under a nonqualified deferred compensation plan and income derived from such previously deferred income

Not included as Vermont income for a non-resident :

  • Income received for a dramatic performance in a commercial film to the extent such income would be excluded from personal income tax in the state of residence

  • Full-time active duty pay from the armed services when the pay is earned outside of Vermont.  Click here for more information...

  • Activities or services to create or maintain a web or internet site.  Click here for more information...

Non-Resident Spouse with no Vermont income :

Taxpayer Information Line:
1.866.828.2865 (Toll-free in VT)
or 802.828.2865 (Local & Out-of-State)

 


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Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401