Note that you must select NotifyIcon1 from the ToolBox and set any icon to its icon property plus make 3 buttons or you can write minimize to tray code in the form closing event.
Public Class Form1
Private Sub Button1_Click(ByVal sender As System.Object, _
ByVal e As System.EventArgs) Handles Button1.Click
Me.WindowState = FormWindowState.Minimized
End Sub
Private Sub Button2_Click(ByVal sender As System.Object, _
ByVal e As System.EventArgs) Handles Button2.Click
Application.Exit()
End Sub
Private Sub Button3_Click(ByVal sender As System.Object, _
ByVal e As System.EventArgs) Handles Button3.Click
Me.WindowState = FormWindowState.Minimized
Me.Visible = False
NotifyIcon1.Visible = True
End Sub
Private Sub NotifyIcon1_MouseDoubleClick(ByVal sender As System.Object, _
ByVal e As System.Windows.Forms.MouseEventArgs) Handles NotifyIcon1.MouseDoubleClick
Me.Visible = True
Me.WindowState = FormWindowState.Normal
NotifyIcon1.Visible = False
End Sub
End Class