Voluntary Subtraction – Apply Refund Next Year

You may apply all or part of your refund as a prepayment for your 2021 Utah income tax liability. Enter the amount of refund you want applied to your 2021 tax on this line.

If you change your mind, you must mail a written request to:

Technical Research Unit
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-7000


Add the two amounts and enter the total here and on TC-40, page 2, line 44.

Note: This amount may not be greater than the amount on line 43.

We will refund any amount left over, unless you have other outstanding government obligations.