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Revised December 28, 2009

Frequently Asked Questions about Income Tax

When are Tax Year 2009 returns due?

Tax returns must be postmarked by midnight, Thursday, April 15, 2010. This link gives Tax Commission and IRS mailing addresses and operating hours. Utah and IRS tax forms and publications are available on this page.

What if I need more time to file?

Utah offers an automatic six-month extension to file a return. Click here for more information.

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 the Utah return.

What are the qualifications for the retirement tax credit?

Click here for complete information on this credit.

How do I make an income tax prepayment?

Use Form TC-546, Individual Income Tax Prepayment Coupon to make a prepayment. Click here for more information.

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
  • deductions from income
  • apportionable nonrefundable credits
  • nonapportionable nonrefundable credits
  • refundable credits

that are not reported directly on the TC-40

 TC-40A, Parts 1 through 4, as applicable
are a nonresident or part-year resident calculating Utah income compared to total federal income TC-40B
Note: do not attach your federal return; the Tax Commission will request a copy if needed)
qualify for retirement credit TC-40A & TC-40C
are a full or part-year resident claiming credit for taxes paid to another state TC-40S
Note: complete another form if you are claiming a credit for more than three states

Who is considered a Utah resident?

You are a Utah resident if you:

  1. Lived in Utah for the entire year, even if temporarily outside of Utah for an extended length of time (years in certain situations);
  2. Lived in Utah for any length of time during the taxable year, but only for that time; or
  3. Maintain a permanent home in Utah, even if you lived outside Utah, and spent a total of 183 or more days of the taxable year in Utah. This does not apply to military personnel or their spouses who are in Utah on military assignment (see Tax Commission Rule R865-9I-2) unless they are Utah residents.

See also information about:

How do nonresidents file?

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

See also information about:

I completed my 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. Paying as much as you can before the due date of the return will reduce your late-payment penalty and interest.

You can request a payment agreement online using TaxExpress, or by calling 801-297-7703. A payment agreement will not prevent penalties and interest but will prevent tax liens 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 may be an alternative for resolving your tax debt. The Tax Commission accepts an offer in compromise for less than the amount owed when there is doubt if:

See Publication 22, Offer In Compromise for additional information.

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

Click here for a description of the most common penalties and interest.

You will receive a penalty for not filing your return on time and for not paying your 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. (See Penalties and Interest.)

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:

Can I get penalties waived?

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

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

Utah's interest rate can 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 to you if:

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 from tax year 2007 or earlier, or if you don't want to amend online, use a return from the tax year your are amending. Forms from current and past years are available online. Enter all tax amounts on the form, such as withholding credits, tax credits, deductions, and all other information. 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. 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, file an amended Utah return for the year(s) you are claiming an NOL on the federal return(s).

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 W-2, 1099, or 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. Click here for 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 Publication 17, Waivers: Reasonable Cause for more help.

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

Click here for more information.