You may apply all or part of your 2011 tax refund as a prepayment for your 2012 Utah income tax liability.

Enter the amount of refund you want applied as a credit to your 2012 Utah tax on line 44. Your refund will be reduced by this amount.

Any part of the refund that is not applied to your 2012 Utah tax liability will be sent to you (unless you have other outstanding government obligations).

This election can only be changed by written request to:

Technical Research Unit
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134

Note: If you requested that your refund be sent to the Utah Educational Savings Plan (UESP) by checking line 46, you cannot apply any of the refund to next year’s tax.