Try this. First you new to make a 2 Forms and a Module. The first Form is called frmTray. The 2nd Form is called Form1.

On frmTray, make a PictureBox or an ImageBox with an Icon in it and set the Index property to 0. Set the ShowInTaskBar property for Form1 to False.

Add thid code to the Module. Make sure the Startup Form is Sub Main.
Code:
Option Explicit

Sub Main()
    Load frmTray
    Form1.Show
End Sub
Now add this code to frmTray.
Code:
Option Explicit

'Messages
Private Const NIM_ADD = &H0             'Adds an icon to the taskbar notification area
Private Const NIM_MODIFY = &H1          'Changes the icon, tooltip text or notification message for an icon in the notification area
Private Const NIM_DELETE = &H2          'Deletes an icon from the taskbar notification area

'Flags
Private Const NIF_MESSAGE = &H1         'hIcon is valid
Private Const NIF_ICON = &H2            'uCallbackMessage is valid
Private Const NIF_TIP = &H4             'szTip is valid

Private Const WM_MOUSEMOVE = &H200      'MouseMove message identifier
                                    
                                        'Messages sent to the form's MouseMove event
Private Const WM_LBUTTONDBLCLK = &H203
Private Const WM_LBUTTONDOWN = &H201
Private Const WM_LBUTTONUP = &H202
Private Const WM_RBUTTONDBLCLK = &H206
Private Const WM_RBUTTONDOWN = &H204
Private Const WM_RBUTTONUP = &H205


Private Type NOTIFYICONDATA
    cbSize              As Long
    hWnd                As Long         'Handle of window that receives notification messages
    uID                 As Long         'Application-defined identifier of the taskbar icon
    uFlags              As Long         'Flags indicating which structure members contain valid data
    uCallbackMessage    As Long         'Application defined callback message
    hIcon               As Long         'Handle of taskbar icon
    szTip               As String * 64  'Tooltip text to display for icon
End Type

Dim mtIconData          As NOTIFYICONDATA
Dim mnLight             As Integer

Private Declare Function Shell_NotifyIcon Lib "shell32" Alias "Shell_NotifyIconA" (ByVal dwMessage As Long, pnid As NOTIFYICONDATA) As Long

Private Sub Form_Load()
    AddIconToTray
End Sub

Private Sub Form_Unload(Cancel As Integer)
    DeleteIconFromTray  'Put cleanup code here so that it always gets executed
    Set frmTray = Nothing
End Sub

Private Sub Form_MouseMove(Button As Integer, Shift As Integer, X As Single, Y As Single)

Static bBusy As Boolean
    If bBusy = False Then
        bBusy = True
        
        Select Case CLng(X)
            Case WM_LBUTTONDBLCLK   ' Left button Double Clicked
                Form1.Show          ' Show our Form
            Case WM_LBUTTONDOWN     ' Left button Down
                If Shell_NotifyIcon(NIM_MODIFY, mtIconData) = 0 Then
                    MsgBox "Unable to change icon in system tray!"
                End If
            Case WM_LBUTTONUP       'Left mouse button released
            Case WM_RBUTTONDBLCLK   'Double-click right mouse button
            Case WM_RBUTTONDOWN     'Right mouse button pressed
        End Select
        bBusy = False
    End If
    
End Sub


Private Sub AddIconToTray() 'Adds an icon to the taskbar notification area

    With mtIconData
        .cbSize = Len(mtIconData)
        .hWnd = Me.hWnd                                     'Use the form to receive callback messages.
        .uCallbackMessage = WM_MOUSEMOVE                    'Tell icon to send MouseMove messages.
        .uID = 1&                                           'Application defined identifier
        .uFlags = NIF_ICON Or NIF_TIP Or NIF_MESSAGE
        .hIcon = imgTrayIcon(0).Picture                     'Initial icon
        .szTip = "ToolTipText" & Chr$(0)                    'Initial tooltip for icon
        If Shell_NotifyIcon(NIM_ADD, mtIconData) = 0 Then   'Create icon in tray
            MsgBox "Unable to add icon to system tray!"
        End If
    End With
    
End Sub

Private Sub DeleteIconFromTray()
    If Shell_NotifyIcon(NIM_DELETE, mtIconData) = 0 Then
        MsgBox "Unable to delete icon from system tray!"
    End If
End Sub