Tax returns must be postmarked by midnight, Wednesday, April 15, 2014.
Utah tax forms and publications are available on our Current Forms site.
Utah offers an automatic six-month extension to file an individual income tax return. No form is required to get this extension. See Filing Extensions and Prepayment Requirements for more information.
No. If you itemized deductions on your federal return, you must use the itemized deductions on your Utah return.
See Retirement Income Tax Credit for complete information on this topic.
Make your prepayment online at taxexpress.utah.gov or send us paper form TC-546, Individual Income Tax Prepayment Coupon with your prepayment. More information is available at Filing Extensions and Prepayment Requirements.
|If You...||Complete & Attach...|
|TC-40A, Parts 1 through 5, as applicable|
|are a nonresident or part-year resident||TC-40B Note: Do not attach your federal return; the Tax Commission will request a copy if needed.|
|qualify for the retirement tax credit||TC-40A and TC-40C|
|are a full or part-year resident claiming credit for taxes paid to another state||TC-40S Note: Complete another TC-40S if you are claiming a credit for more than three states|
Complete information about Utah residency is available at Residency and Domicile.
A nonresident individual is one who was not domiciled in Utah or was in Utah for temporary purposes for less than 183 days during the taxable year and does not maintain a place of abode in Utah. Income received by a nonresident from Utah sources is taxable in Utah.
In determining whether you spent 183 or more days in Utah, a day means a day in which you spent more time in Utah than in any other state.
File your return on time and pay as much as you can. If you file on time you will avoid a late filing penalty even if you owe additional tax. Paying as much as you can before the due date of the return will reduce your late payment penalty and interest.
You may request a payment agreement online using TaxExpress, or by calling 801-297-7703. A payment agreement will not prevent all penalties and interest but may prevent tax liens against you and allow you to pay your tax liability in regular installments.
If you can't pay your full tax due, you may request a monthly payment plan. You will be charged interest and a late payment penalty, even if your payment request is granted, so you may find it less expensive to borrow the money from a lending institution. To set up a payment plan, call 801-297-7703. See Payment Alternatives for more information.
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 accepts an offer in compromise where there is doubt that:
See Pub 22, Offer In Compromise for additional information.
You will receive a penalty for not filing your return on time and for not paying your total tax due on time. Other penalties may apply as well. You must also pay interest on your outstanding tax from the time it was due until it is paid in full.
No. The penalty is based on the unpaid taxes at the due date of the return. However, to claim your refund, you must file a return within the later of:
Under certain conditions, the Tax Commission may waive penalties and/or interest. See Utah Pub 17, Waivers: Reasonable Cause for more information.
Utah's interest rate may change each year. See Utah Income Tax Penalties and Interest for more information interest rates.
Yes, under Utah law your income tax refund may be applied to any outstanding federal or state debt you owe. Your tax refund may not be refunded if you:
If the debts are from your spouse prior to your marriage, you can apply for "Injured Spouse" protection. See Innocent or Injured Spouse for information.
For tax years 2008 and forward, you can amend your return online at TaxExpress. To amend a return for tax year 2007 or earlier, or if you don't want to amend online, use a return from the tax year you are amending. Forms for current and past years are available at our Current Forms site. See Amending an Income Tax Return for more information.
During the review process we found an error on your documents. The letter tells you about the correction we made. Contact the Tax Commission if you have questions or you think the change is incorrect. See Email and Telephone Assistance for contact methods.
Since Utah income is based on federal adjusted gross income reported on your federal return, file an amended Utah return for the year(s) you are claiming an NOL on the federal return(s). See Amending an Income Tax Return for more information.
You may have received an estimated bill as part of a non-filing audit. The Tax Commission received information (such as forms W-2 and 1099, or a federal return) that you earned income but didn't report it on a Utah return. That estimate may look high because it may not include deductions and credits (such as withholding). Contact the Auditing Division at 801-297-4600 for more information.
You must file each year's return on the form for that specific year. Our Current Forms page has forms from previous and current tax years. Call 801-297-2200 or 1-800-662-4335 for help. If you expect to owe both state and federal tax, the Tax Commission and IRS will work together to help you work out a payment plan. Under certain circumstances, penalties may be waived. See Pub 17, Waivers: Reasonable Cause for more help.
See Requesting Copies of Prior Year Returns for complete information.