You may apply all or part of your 2007 Utah tax refund (shown on line 32) as a prepayment for your 2008 Utah tax liability. Enter the amount of refund you want applied as a credit to your 2008 Utah tax on line 33. Your refund will be reduced by this amount. Any part of the refund that is not applied to your 2007 Utah tax liability will be refunded to you. Once made, 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