Revised January 1, 2008
Amending a Return
To amend a return, use the form from the tax year to be amended. These forms are available on
our website, or you may phone (801) 297-6700
and request the form be mailed to you. When completing the form, be sure to enter all amounts,
such as withholding credits, tax credits, deductions, exemptions, and all other tax
When filing an amended return, follow the instructions in that year's
instruction booklet. Attach a copy of your amended federal return, if applicable.
Amend your return if:
- An error is discovered on your Utah or federal return after it has been filed; or
- Your federal return is audited or adjusted by the IRS and the IRS audit or adjustment
affects your Utah return. You must amend your Utah return within 90 days of the IRS's
final determination. If you are unsure whether or not your Utah taxes are affected by an
audit or adjustment, contact the Tax Commission.
Be sure to indicate the reason the return is being amended by entering
a "Reason-for-Amending" code in the box at the top of the
return. Codes are:
- You filed an amended return with the IRS (attach a copy of your amended federal
- You made an error on your Utah return (attach an explanation of the error).
- Your tax calculation was changed by an IRS audit and/or adjustment (attach a copy of the
- You had a net operating loss. Utah treats net operating losses in the same manner as the
federal return. If your amended return is the result of a carryback net operating loss,
complete an income tax return for each year you are amending (attach a copy of your amended
- Other (attach explanation to return).
Amended returns to correct errors on previous returns should be filed by the later of:
- Three years after the due date of the original return, or the date the return was filed
with an extension, or
- Two years after the date an amended return was filed, or
- Two years after the tax was paid, or
- Two years and 90 days after the date the federal tax adjustment was finalized or an
amended federal return was filed and accepted by the Internal Revenue Service. The Utah
amended return must be directly related to the federal tax adjustment or federal amended