Vermont Schedule H: Your Codebtors (individuals) is a form used by the Vermont Department of Taxes for individuals who are obligated to pay a debt to the state. It is used to provide information about the individuals who are responsible for a debt. This form must be completed if an individual is legally obligated to pay a debt to the state. It is also used to identify any joint obliges, or co-debtors, who are also responsible for the debt. There are two types of Vermont Schedule H: Your Codebtors (individuals): Primary Obliged and Joint Obliged. The Primary Obliged is the person who is primarily responsible for paying the debt to the state. The Joint Obliged is the person who is jointly responsible for paying the debt to the state.