Instructions for Schedule CO-419 Apportionment of Foreign Dividends (For Unitary-Combined Only) - Vermont

This document contains official instructions for Schedule CO-419 , Apportionment of Foreign Dividends (For Unitary-Combined Only) - a form released and collected by the Vermont Department of Taxes.

FAQ

Q: What is Schedule CO-419?
A: Schedule CO-419 is a form used by businesses in Vermont that are part of a unitary-combined group to apportion foreign dividends.

Q: Who needs to fill out Schedule CO-419?
A: Businesses in Vermont that are part of a unitary-combined group and have received foreign dividends need to fill out Schedule CO-419.

Q: What is the purpose of Schedule CO-419?
A: The purpose of Schedule CO-419 is to allocate and apportion foreign dividends among the unitary-combined group members based on their respective ownership interests.

Q: When is Schedule CO-419 due?
A: Schedule CO-419 is generally due with the Vermont business tax return, which is due on the 15th day of the fourth month following the end of the tax year.

Q: Is Schedule CO-419 applicable only to businesses in Vermont?
A: Yes, Schedule CO-419 is specific to businesses in Vermont that are part of a unitary-combined group.