Taxpayers who would normally be due a refund or credit but file their income tax return late or pay the tax due late may forfeit their right to such refund or credit. Utah tax code requires taxpayers to file their tax return and claim any refund within a certain period of time after the due date, referred to as the statute of limitations.
Utah Code §59-10-529(7) defines the income tax statute of limitations for claiming refunds and credits as the later of:
Refunds and overpayments not claimed within the defined statute of limitations shall not be refunded to the taxpayer.
The statute of limitations may be extended if, before the statute of limitations has expired, both the taxpayer and the Tax Commission agree to extend, in writing, the period for a specific length of time.
Taxpayers requesting an extension of time to file a claim for a refund must complete form TC-98, Application to Extend Time to File a Claim for Refund. The application must be submitted to the Tax Commission 30 days before the expiration of the statute of limitations. If approved, a Tax Commission representative will sign the agreement and a copy will be mailed to the taxpayer. The taxpayer will then have the approved extension of the statute of limitations to file any return or other documentation necessary to substantiate a claim for refund.
Please note the approved application also extends the statue of limitations for an audit, adjustments, assessments, and collection of tax.
