Compliance by domicile / Vermont
Vermont captive filing requirements
Regulator: Vermont DFR. The obligations below are stated relative to the captive's fiscal year end, then shown as dates for a calendar-year 2026 pure captive. For another type, year end, 831(b) election or NAIC filer, the platform generates the captive's own calendar.
Vermont obligations
| Obligation | Category | Due | Status | Source |
|---|---|---|---|---|
Annual report (VCAR / financial statement) Two officers sign; filed on the state's Excel template. H.649 (effective July 1, 2026) keeps March 15 for pure, association, sponsored, industrial-insured and agency captives and moves other types to March 1: confirm this captive's date. | regulatory | the 15th of the 3rd month after the fiscal year end | verified | regulator document |
NAIC annual statement | regulatory | the 1st of the 3rd month after the fiscal year end | verified | regulator document |
NAIC quarterly statement May 15, Aug 15 and Nov 15 for a calendar year; the fourth quarter is covered by the annual statement. | regulatory | the 15th of the 2nd month after the quarter end (each quarter) | verified | regulator document |
Premium tax return (myVTax) | tax | the 15th of the 3rd month after the fiscal year end | verified | regulator document |
Licence renewal fee | regulatory | April 1 each year | verified | regulator document |
Audited financial statements | audit | the last day of the 6th month after the fiscal year end | verified | regulator document |
Actuarial opinion / loss reserve certification | actuarial | the last day of the 6th month after the fiscal year end | verified | regulator document |
Federal and governance obligations every captive carries
| Obligation | Authority | Due | Applies |
|---|---|---|---|
Federal return (Form 1120-PC) Six-month extension available with Form 7004. | IRS | the 15th of the 4th month after the fiscal year end | US taxpayers (incl. 953(d)) |
Micro-captive disclosure (Form 8886), if a listed transaction or transaction of interest T.D. 10029 (Jan 2025), upheld in CIC Services v. IRS (E.D. Tenn., Mar 2026). Apply the loss-ratio and financing-factor tests each year. | IRS | the 15th of the 4th month after the fiscal year end | 831(b) captives |
Annual board meeting and minutes Board pack: financials, actuarial results, investment report, business plan changes. | Board / domicile | the last day of the 6th month after the fiscal year end | All |
Business plan review (file changes for approval before they take effect) | Domicile regulator | the last day of the 1st month after the fiscal year end | All |
2026 dates for a calendar-year pure captive
Generated from the rules above by the same code the product runs.
| Due | Obligation | Period | Authority |
|---|---|---|---|
| January 31, 2027 | Business plan review (file changes for approval before they take effect) | FY2026 | Domicile regulator |
| March 15, 2027 | Annual report (VCAR / financial statement) | FY2026 | Vermont DFR |
| March 15, 2027 | Premium tax return (myVTax) | FY2026 | Vermont Department of Taxes |
| April 1, 2027 | Licence renewal fee | FY2026 | Vermont DFR |
| April 15, 2027 | Federal return (Form 1120-PC) | FY2026 | IRS |
| June 30, 2027 | Actuarial opinion / loss reserve certification | FY2026 | Vermont DFR |
| June 30, 2027 | Annual board meeting and minutes | FY2026 | Board / domicile |
| June 30, 2027 | Audited financial statements | FY2026 | Vermont DFR |
Vermont premium tax
Direct premium
- Up to $20M: 0.380%
- Up to $40M: 0.285%
- Up to $60M: 0.190%
- Above the last bracket: 0.072%
Assumed premium
- Up to $20M: 0.214%
- Up to $40M: 0.143%
- Up to $60M: 0.048%
- Above the last bracket: 0.024%
Minimum $7,500, maximum $200,000. Verified against the statute. Filed on myVTax by March 15. One source gives a $5,000 minimum: confirm the current figure.
Spotted a wrong date?
Email calendar@captiveverify.com with the regulator's document. We fix the library, and the correction reaches every firm using it.
This page is general information from public regulator sources, not legal or tax advice. Confirm each date with the domicile for the captive concerned.