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Individual Income

Vermont Income of a Resident

A resident’s income starts with Federal adjusted gross income less

  • Income exempted from state taxation by the laws of the United States

  • Full-time active duty pay from the armed services when the pay is earned outside of Vermont

  • Up to $2,000 military pay for unit training in Vermont for National Guard and U.S. Reserve personnel when the unit certifies the training was completed during the calendar year and the service member’s Federal adjusted gross income is less than $50,000

  • Funds received through the federal armed forces educational loan repayment program under 10 U.S.C. chapters 109 and 1609, to the extent the funds are included in adjusted gross income of the taxpayer for the taxable year

  • Payment by State of Vermont to families for support of a person with a developmental disability

  • Wages received under Federal incentive work programs if wages are part of Federal adjusted gross income under Section 280c of the Internal Revenue Code

  • Railroad retirement income Tier I and Tier II

  • Expenditures or expenses incurred on a Vermont property to meet the Americans with Disabilities Act


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




File your Homestead Declaration and Property Tax Adjustment Online
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and it's the law....

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