Tax returns must be postmarked by midnight, Tuesday, April 15, 2008. Follow this link for Tax Commission and IRS tax return mailing addresses. The link also provides customer service addresses and operating hours for both agencies statewide. Links to Utah and IRS tax forms and publications are available on this page.
Utah offers an automatic six-month extension of time to file a return. Click here for more information on extensions.
No. If you itemized your deductions on the federal return, you must use the itemized deductions on the Utah return.
Click here for complete information on this exemption/deduction.
To make a prepayment, use Form TC-546, Individual Income Tax Prepayment Coupon. Click here for more information on prepayments.
Schedule TC-40A is for full-year and part-year Utah residents who are eligible to claim credit for taxes paid to another state. If you claim credit for taxes paid to more than one other state, attach a separate Schedule TC-40A for each state.
Schedule TC-40B is for residents, nonresidents, and part-year residents who qualify for a retirement exemption or deduction.
Schedule TC-40C is for nonresidents or part-year residents who need to calculate their Utah income compared to total federal income in order to compute their Utah tax liability. Nonresidents or part-year residents filing Schedule TC-40C should not attach a copy of their federal return to their state return. However, the Tax Commission may request a copy at a later date, if needed.
Schedule TC-40S is used to report other additions to income, other deductions from income, nonrefundable credits and refundable credits that are not reported directly on the Utah TC-40.
See also special instructions in the Publication 49, Special Instructions for Married Couples Where One Spouse is a Utah Nonresident.
See also special instructions in the Publication 49,Special Instructions for Married Couples Where One Spouse is a Utah Nonresident.
You should file your return on time. Even if you can't pay the entire amount you owe, pay as much as possible. By filing on time, you avoid the late filing penalty. By paying as much of the amount you owe as possible, you reduce the amount of interest and late-payment penalty that you will owe.
If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. However, you will be charged interest and a late payment penalty on the tax not paid by the date the return is due, even if your request to pay in installments is granted. Before requesting an installment agreement, you should consider other alternatives. Also, you may find it to be less expensive, after penalty and interest are applied, to borrow the money from a lending institution. You may request we evaluate the possibility of setting up an installment agreement by calling 801-297-7703 or by completing and mailing a payment agreement form, TC-804 – Individual Income Tax Payment Agreement Request. For additional information regarding payment agreements, see Payment Alternatives.
An offer in compromise may be an alternative for resolving your tax delinquency. The State Tax Commission accepts an offer in compromise to settle unpaid accounts for less than the amount owed when doubt exists as to whether you owe the liability or when there is doubt that the liability can be collected in full and your offer reasonably reflects collection potential. Refer to Publication 22, Offer In Compromise for additional information.
Click here for a description of the most common penalties and interest.
If there is a refund due to you, no penalty for late filing or late paying will be charged. The penalty is based upon the unpaid taxes as of the due date of the return. However, don't wait too long to file for your refund. Refunds must be claimed within three years of the due date of the return, or within two years of the date the tax was paid, whichever is later. Also, you must file a return in order to have your withholding, deductions and exemptions applied to your taxable income. Otherwise, you may receive a tax bill later from the Tax Commission for that tax year.
Utah law does not allow a refund if the taxpayer does not file a tax return and claim for refund or credit within three years from the due date of the return (plus the extension period), or within two years from the date the tax was paid, whichever is later. Click here for more information.
Under certain conditions, the Tax Commission may waive penalties and/or interest. For information on the requirements for waivers, see Utah Publication 17, Waivers: Reasonable Cause.
Click here for a description of the most common penalties and interest.
Yes, under state law, your income tax refund may be applied to any outstanding federal or state debt owed. Your tax refund may not be refunded to you if:
However, if the debts are premarital obligations of your spouse, you can apply for "Injured Spouse" protection. Click here for information.
Use a form from the tax year to be amended. These forms are available online, at the service counter of the Tax Commission or you may phone 801-297-6700 and request the form be mailed to you. When completing the form, be sure to enter all tax amounts, such as withholding credits, tax credits, deductions, exemptions, and all other tax amounts. For more information, click here.
During the review process an error was detected in your documents. The letter is informing you of the correction and providing you with an opportunity to contact the Tax Commission if you have questions about the change or you believe the change is incorrect.
Since Utah income is based on federal adjusted gross income, claim the NOL by filing an amended Utah return for the year(s) an NOL is also claimed on the federal return(s).
What you may have received is an estimated billing as part of a non-filing audit. The Tax Commission received information (such as W-2, 1099, federal return or other information) that you earned income that was not reported on a Utah return. The billing you received looks high because it is an estimate and may not take into account deductions and credits, such as withholding. To find out more about the non-filing audit and to learn what steps you need to take, contact the Auditing Division at (801) 297-4600.
Utah tax forms are specific to the tax year. You must use the form developed for the year for which you need to file. Click here to download forms for 1995 through the present year. For assistance, call 801-297-2200 or 1-800-662-4335. A Tax Commission agent will answer your tax questions and help you obtain blank prior-year forms. If you are also filing past-year returns with the IRS and expect to owe both state and federal tax, the Tax Commission and IRS will work together to help you work out a payment plan, if one is needed. Under certain circumstances, penalties may be waived. For more information, see Publication 17, Waivers: Reasonable Cause.
Click here for information regarding this topic.
