Vermont: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Vermont. Facts last verified against the official pages linked below.
Find my exact due date File on the official Vermont site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (incl. PLC, L3C) | Within 3 months after your fiscal year end (calendar-year LLC: January 1 to March 31) | $45 domestic ($170 foreign) | No separate late fee found; missing the deadline terminates the LLC's articles |
| Profit corporation | Within 2.5 months after your fiscal year end (calendar-year corporation: about March 15) | $60 domestic ($250 foreign) | No separate late fee found; corporation is involuntarily terminated for failure to file |
LLC (incl. PLC, L3C)
- Due: Within 3 months after your fiscal year end (calendar-year LLC: January 1 to March 31).
- Fee: $45 domestic ($170 foreign).
- Late: No separate late fee found; missing the deadline terminates the LLC's articles.
- If you miss it: Articles of organization terminate if the annual report is not filed. To reinstate, file each missing report with its fee plus the $35 reinstatement fee for each year. An LLC loses the right to its name if the report is more than five years overdue.
- To close it: Articles of Termination, $20 (online, no extra fee).
Sources: VT SoS annual/biennial reports · 11 V.S.A. 4033 · 11 V.S.A. 4012 fees · 11 V.S.A. 4034 · verified 2026-10-17
Profit corporation
- Due: Within 2.5 months after your fiscal year end (calendar-year corporation: about March 15).
- Fee: $60 domestic ($250 foreign).
- Late: No separate late fee found; corporation is involuntarily terminated for failure to file.
- If you miss it: If terminated for not filing, reinstatement requires each missed report fee plus a $50 reinstatement fee for each missed year.
- To close it: Articles of Dissolution, $35.
Sources: VT SoS annual/biennial reports · 11A V.S.A. 1.22 fees · verified 2026-10-17
Good to know
The 'about March 15' date for corporations is computed.
The Secretary of State says 'first two and a half months' after fiscal year end. For other fiscal year ends, check your exact date in the Online Business Service Center.
Source: VT SoS annual/biennial reports · verified 2026-10-17
Nonprofits file every two years.
Biennial report between January 1 and April 1. LLPs and mutual benefit enterprises file annually between January 1 and April 1.
Source: VT SoS annual/biennial reports · verified 2026-10-17
Vermont business taxes
We have not compiled Vermont business tax thresholds or due dates yet. Start at Vermont Department of Taxes. This page covers annual reports and closing steps only.
Closing a Vermont business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- Pay what you owe and file all returns, then close each tax account in myVTax
If you have more than one business tax account, close each one. Without a myVTax account, use paper Form B-2 (Notice of Change). Otherwise the Department may think you are still in business and bill you.
Source: VT Dept. of Taxes: close a business · verified 2026-10-17 - With employees: file a final WHT-434 within 30 days of closing the withholding account
Include W-2s and/or 1099s as required.
Source: VT Dept. of Taxes: close a business · verified 2026-10-17 - Selling the business? A buyer may ask for a Notice of Escrow (tax clearance)
It shows what taxes are due that the buyer might become responsible for.
Source: VT Dept. of Taxes: close a business · verified 2026-10-17 - File with the Secretary of State
LLC: Articles of Termination, $20. Corporation: Articles of Dissolution, $35. The Department of Taxes also recommends notifying the Secretary of State.
Source: VT SoS end business registration · verified 2026-10-17
Official links
- Vermont Secretary of State, Business Services
- Online Business Service Center
- Vermont Department of Taxes
Beware of mail asking you to pay to file your annual report: see scam mailers.