Refund as a Prepayment for Next Year’s Taxes


You may apply all or part of your 2016 tax refund as a prepayment for your 2017 income tax liability.

Enter the amount of refund you want applied to your 2017 tax on line 44 of the TC-40 return. Your refund will be reduced by this amount.

Any part of the refund that is not applied to your 2017 Utah tax liability will be sent to you (unless you have other unpaid government obligations).

To change this election you must mail a written request to:

Technical Research Unit
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-7000

Note: If you chose to have your refund sent to the Utah Educational Savings Plan (UESP) by checking the box on TC-40, page 3, Part 5, you cannot apply any of the refund to next year’s tax. See Utah Educational Savings Plan (UESP) for more information.

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