Tax returns must be postmarked by midnight, Wednesday, April 15, 2009. This link gives Tax Commission and IRS mailing addresses and operating hours. Utah and IRS tax forms and publications are available on this page.
Utah offers an automatic six-month extension to file a return. Click here for more information.
No. If you itemized deductions on your federal return, you must use the itemized deductions on the Utah return.
Click here for complete information on this credit.
Use Form TC-546, Individual Income Tax Prepayment Coupon to make a prepayment. Click here for more information.
| If You... | Complete & Attach... |
|---|---|
are reporting:
that are not reported directly on the TC-40 |
TC-40A |
| 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 (residents, non-residents & part-year residents) | 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 other states |
You are a Utah resident if you:
See also information about:
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:
File your return on time and pay as much as you can. If you file on time, you won't get a late-filing penalty. You will still get a late-payment penalty, but will pay less interest.
You can request a payment agreement by completing form TC-804. This allows you to pay your tax over an extended period of time.
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 or complete form TC-804, Individual Income Tax Payment Agreement Request. See Payment Alternatives for more information.
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:
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.)
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:
Under certain conditions, the Tax Commission may waive penalties or interest. See Utah Publication 17, Waivers: Reasonable Cause for more information.
Utah's interest rate can change each year. Go to Penalties and Interest for more information and to see interest rates.
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.
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.
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.
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).
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.
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.
Click here for more information.
