Payment Agreement Request
If you cannot pay the full amount you owe, you can request a payment plan. Go to tap.utah.gov and choose “Request Waiver, Payment Plan, E-Reminder.”
Or call the Tax Commission at 801-297-7703, or 1-800-662- 4335 ext. 7703 (outside the SLC area).
We will consider your payment plan request after we process your return. If we accept your plan request we will send you an email stating the terms and conditions of the agreement.
Even if we accept your request for a payment plan, we will continue to assess penalties and interest on any amount not paid in full by the return due date and we may still file a tax lien to secure the debt.
You may make payments prior to approval of the payment plan or prior to receiving a billing notice.
Note: A payment agreement plan cannot be set up until after the return due date and when we’ve processed your return.
Offers 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 may consider an Offer in Compromise if:
- There is a doubt you owe the liability; or
- The liability cannot be collected in full and your offer is reasonable.
See form TC-410, Offer in Compromise Request for additional information or to request an Offer in Compromise.