Third-Party Designee

What is a Third-Party Designee?

A third-party designee is someone you choose to receive calls from or make calls to the Tax Commission to resolve tax issues for you. You may choose a friend, family member, or any other person to discuss your Utah tax return with the Tax Commission by completing the Third-Party Designee information on your income tax return (TC-40, page 2).

How do I select a Third-Party Designee?

Enter the person’s name and phone number in the “Third-Party Designee” area on page 2 of your Utah return. You (or they) also need to enter a personal identification number (PIN) of up to 5 digits. This is used to assure the Tax Commission does not give your personal tax return information to an unauthorized person.

You can choose your paid preparer as your third-party designee by writing “Preparer” in the third-party designee name space on your return.

What does the designation do?

By choosing a third-party designee, you are authorizing the Tax Commission to call that person with any questions that may arise while processing your return. You also authorize the designee to:

  • Give the Tax Commission any information missing from your return;
  • Call the Tax Commission for information about the processing of your return or the status of your refund or payment(s);
  • Receive copies of notices or transcripts related to your return, upon request; and
  • Respond to certain Tax Commission notices about math errors, offsets and return preparation.

You do not authorize the designee to receive any refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Commission. If you want to change the designee’s authorization, complete and submit form TC-737, Power of Attorney and Declaration of Representative.

How long does the designation last?

The authorization automatically ends on the due date for filing next year’s tax return, (without regard to extensions). If you wish to revoke the authorization before it ends, submit your request in writing to the Tax Commission, attention Taxpayer Services.