Vermont § 5862d - Filing of federal form 1099
Full text of Vermont Vermont Statutes Online § 5862d — Filing of federal form 1099, with citation guidance and answers to common questions.
§ 5862d. Filing of federal form 1099
- (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. (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. (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. (Added 1997, No. 156 (Adj. Sess.), § 8, eff. April 29, 1998; amended 2013, No. 174 (Adj. Sess.), § 1, eff. Jan. 1, 2014; 2017, No. 73, § 22, eff. Jan. 1, 2017.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5862d
What does Vermont Statutes Online § 5862d cover?
Section 5862d ("Filing of federal form 1099") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 5862d?
A common citation format is "Vermont Statutes Online § 5862d" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 5862d apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.