Refund as a Prepayment for Next Year’s Taxes


You may apply all or part of your refund as a prepayment for your 2019 Utah income tax liability. Enter the amount of refund you want applied to your 2019 tax on TC-40, page 3, part 5, line 2. Add this amount to any amount you entered on line 1 of that same part, and enter the total 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.

To change this election you must mail a written request to:

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

Note: If you chose to have your refund sent to the Utah my529 Plan (UESP) by checking the box on TC-40, page 3, Part 5, you cannot apply any of the refund to next year’s tax. See Utah my529 (UESP) for more information.