Frequently Asked Questions About Income Tax
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Last Updated on November 28, 2012

When are tax year 2012 returns due?

Tax returns must be postmarked by midnight, Monday, April 15, 2013.

This page lists Tax Commission and IRS mailing addresses and operating hours.

Utah tax forms and publications are available here.

What if I need more time to file?

Utah offers an automatic six-month extension to file an individual income tax return. No form is required to get this extension.

Can I itemize deductions on my federal return and use the standard deduction on my Utah return to calculate my Utah tax credit?

No. If you itemized deductions on your federal return, you must use the itemized deductions on your Utah return.

What are the qualifications for the retirement tax credit?

This page gives complete information on this credit.

How do I make an income tax prepayment?

Make your prepayment online at taxexpress.utah.gov or send us paper form TC-546, Individual Income Tax Prepayment Coupon with your prepayment. More information is available here.

Should I complete and attach Schedules TC-40A, TC-40B, TC-40C or TC-40S to my return?

If You...Complete & Attach...

are reporting:

  • additions to income
  • subtractions from income
  • apportionable nonrefundable credits
  • nonapportionable nonrefundable credits
  • refundable credits that are not reported directly on the TC-40
 TC-40A, Parts 1 through 5, as applicable
are a nonresident or part-year resident TC-40B Note: Do not attach your federal return; the Tax Commission will request a copy if needed.
qualify for the retirement tax credit TC-40A and TC-40C
are a full or part-year resident claiming credit for taxes paid to another state TC-40S Note: Complete another TC-40S if you are claiming a credit for more than three states

Who is considered a Utah resident?

Complete information about Utah residency can be found here.

How do nonresidents file?

A nonresident individual is one who was not domiciled in Utah or was in Utah for temporary purposes for less than 183 days during the taxable year and does not maintain a place of abode in Utah. Income received by a nonresident from Utah sources is taxable in Utah.

In determining whether you spent 183 or more days in Utah, a day means a day in which you spent more time in Utah than in any other state.

See also information about:

I completed my Utah individual income tax return and can't pay what I owe right now. What should I do?

File your return on time and pay as much as you can. If you file on time you will avoid a late filing penalty even if you owe additional tax. Paying as much as you can before the due date of the return will reduce your late payment penalty and interest.

You may request a payment agreement online using TaxExpress, or by calling 801-297-7703. A payment agreement will not prevent all penalties and interest but may prevent tax liens against you and allow you to pay your tax liability in regular installments.

Can I make monthly payments on the tax I owe?

If you can't pay your full tax due, you may request a monthly payment plan. You will be charged interest and a late payment penalty, even if your payment request is granted, so you may find it less expensive to borrow the money from a lending institution. To set up a payment plan, call 801-297-7703. See Payment Alternatives for more information.

I can't pay my delinquent taxes. Will the Tax Commission accept an offer in compromise?

An offer in compromise is an offer to pay a tax liability for less than full value and may be an alternative for resolving your tax debt. The Tax Commission accepts an offer in compromise where there is doubt that:

  • you owe the liability; or
  • the liability can be collected in full and your offer is reasonable.

See Pub 22, Offer In Compromise for additional information.

What penalties and interest will I get for paying and filing my taxes late?

This page gives a description of the most common penalties and interest. Also see Pub 58, Utah Interest and Penalties.

You will receive a penalty for not filing your return on time and for not paying your total tax due on time. Other penalties may apply as well. You must also pay interest on your outstanding tax from the time it was due until it is paid in full.

I'm expecting a refund, but I haven't filed my return and the deadline has passed. Will I get a late penalty?

No. The penalty is based on the unpaid taxes at the due date of the return. However, to claim your refund, you must file a return within the later of:

  • three years of the return due date; or
  • two years of the date the tax was paid.

Can I get penalties waived?

Under certain conditions, the Tax Commission may waive penalties and/or interest. See Utah Pub 17, Waivers: Reasonable Cause for more information.

What is Utah's interest rate for past-due taxes?

Utah's interest rate may change each year. Go to Penalties and Interest for more information and to see interest rates.

Could my refund be held to pay other debts?

Yes, under Utah law your income tax refund may be applied to any outstanding federal or state debt you owe. Your tax refund may not be refunded if you:

  • Owe other taxes from prior years or other tax accounts;
  • Are behind in child support payments;
  • Have outstanding traffic tickets;
  • Have a past-due federal debt (such as a student loan); or
  • Have other state debts.

If the debts are from your spouse prior to your marriage, you can apply for "Injured Spouse" protection. Go to Innocent or Injured Spouse for information.

How do I amend my return?

For tax years 2008 and forward, you can amend your return online at TaxExpress. To amend a return for tax year 2007 or earlier, or if you don't want to amend online, use a return from the tax year you are amending. Forms for current and past years are available online. Go to Amending a Return for more information.

Why did I get a letter stating my return was changed?

During the review process we found an error on your documents. The letter tells you about the correction we made. Contact the Tax Commission if you have questions or you think the change is incorrect.

How can a net operating loss (NOL) be filed and how far back can it be claimed?

Since Utah income is based on federal adjusted gross income reported on your federal return, file an amended Utah return for the year(s) you are claiming an NOL on the federal return(s). See Amended Return instructions for more information.

I received a Utah income tax bill for a tax year that I didn't file a return. The bill is large and I know I couldn't have owed that much in tax. What should I do?

You may have received an estimated bill as part of a non-filing audit. The Tax Commission received information (such as forms W-2 and 1099, or a federal return) that you earned income but didn't report it on a Utah return. That estimate may look high because it may not include deductions and credits (such as withholding). Contact the Auditing Division at 801-297-4600 for more information.

I have not filed tax returns for several years. What should I do?

You must file each year's return on the form for that specific year. Our forms page has forms from previous and current tax years. Call 801-297-2200 or 1-800-662-4335 for help. If you expect to owe both state and federal tax, the Tax Commission and IRS will work together to help you work out a payment plan. Under certain circumstances, penalties may be waived. See Pub 17, Waivers: Reasonable Cause for more help.

How do I request a copy of a past-year tax return?

This page has complete information.

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