Amending a Return

To amend a return, use form TC-40 from the tax year your are amending. These forms are available on our website, or you may phone 801-297-6700 (1-800-662-4335 ext. 6700 if outside the Salt Lake area) and have the form mailed to you. When completing the form, enter all amounts (such as withholding credits, tax credits and deductions).

When filing an amended return, Use that year's instruction booklet. Attach a copy of your amended federal return if applicable.

Amend your return if:

You find an error on your Utah or federal return after it has been filed; or
Your federal return is audited or adjusted by the IRS and the IRS audit or adjustment affects your Utah return. You must amend your Utah return within 90 days of the IRS's final determination. Contact the Tax Commission if you are not sure that your Utah taxes are affected by an audit or adjustment,

Indicate the reason you are amending the return by entering a "Reason-for-Amending" code in the box at the top of the return, as follows:

You filed an amended return with the IRS (attach a copy of your amended federal return).
You made an error on your Utah return (attach an explanation of the error).
Your tax calculation was changed by an IRS audit or adjustment (attach a copy of the IRS adjustment).
You had a net operating loss. Utah treats net operating losses the same as the federal return. If your amended return is due to a carryback net operating loss, complete a return for each year you are amending (attach a copy of your amended federal return).
Other (attach explanation to return).

Amended returns should be filed by the later of:

Three years after the original return due date, or the date the return was filed with an extension,
Two years after an amended return was filed,
Two years after the tax was paid,
Two years and 90 days after the federal tax adjustment was finalized or an amended federal return was accepted by the IRS. The Utah amended return must be directly related to the federal tax adjustment or federal amended return.