{"data":{"id":"us-vt/32-v.s.a.-5862d","jurisdiction":"us-vt","citation":"32 V.S.A. § 5862d","heading":"Filing of federal form 1099","body":"(a) Any individual or business required to file a federal form 1099 with respect to a nonresident who performed services within the State during the taxable year shall file a copy of the form with the Department. The Commissioner may authorize electronic filing of the form.\n(b) Any person required to file information returns pursuant to 26 U.S.C. § 6050W shall, within 30 days of the date the filing is due to the Internal Revenue Service, file with the Commissioner a duplicate of such information returns on which the recipient has a Vermont address. In addition, at the same time the information in this subsection is required, third-party settlement organizations shall report to the Department of Taxes, and to any participating payee with a Vermont address, any information required by 26 U.S.C. § 6050W with respect to third-party network transactions related to that participating payee, as if the de minimis limitations of 26 U.S.C. § 6050W(e) did not apply, but that the de minimis limitations of 26 U.S.C. § 6041(a) did apply. The Commissioner may adopt rules and authorize electronic filing of the information required by this subsection.\n(c) A failure to provide the information required by subsections (a) and (b) of this section shall be considered a failure to provide a return or return information required by this chapter, for the purposes of sections 3202, 5863, and 5864 of this title.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 006: RETURNS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05862d","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"829d56de986933e750cc21b1e2cbac202008230b0ecb9f62814813ef431ef1d5","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5862c","next":"us-vt/32-v.s.a.-5862e"},"notice":"GroundRules: Original legal text. Not legal advice."}