Utah State Tax Commission - Utah Tax Forms & Publications
Utah State Tax Commission - Utah Tax Forms & Publications
tax.utah.gov
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
USA
Phone: 801-297-2200
Fax: 801-297-7699
email: taxmaster@utah.gov
Individual Income Tax
- Who Must File a 2008 Utah Income Tax Return
1. Every Utah resident who must file a federal income tax return;
2. Every non or part-year resident with income from Utah sources who must file
a federal return;
3. Taxpayers wanting a refund of income tax overpayment regardless of the
income amount; or
4. Every individual with Utah income that meets the requirements:
Note: If you must file a Utah return, first complete a federal return (even if you don't have to file with the IRS). You will need federal return information to complete the Utah return.
Income Tax Exemption
You may be exempt from Utah individual income tax if your federal adjusted gross income is less than the sum of your federal standard deduction and personal exemption amount for the taxable year.
Paper Return Requirements
Include the following documents with your TC-40 when filing a paper return. Do not send a copy of your federal return.
1. Original signed Utah tax return (TC-40 ). If the filing status is married
filing joint, both spouses must sign the return.
2. Taxpayers claiming any of the following must attach the documentation indicated
to the Utah return:
Income Tax Return Mailing Addresses
Returns With Refunds
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-0260
Payments, Returns with Payments and all Non-refund Returns
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-0266
Returns and Payments Sent by Express Service, Fedex, UPS and other non-U.S. Postal Service Companies
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84116
Filing Extensions and Prepayment Requirements
* You automatically get a six-month filing extension without penalties IF you meet
the prepayment requirements. There is no form needed.
* An extension allows extra time to file a return, not to pay your taxes. To avoid
an extension penalty, you must do ONE of the following:
* Prepay 90 percent of your tax (through withholding, applying a refund from
the previous year, or direct payments; OR
* Prepay an amount equal to 100 percent of your previous tax.
* Prepay 90 percent of the tax due if you did not file a return or had zero
tax in previous year.
Making Prepayments
1. Payment Express – Pay with your credit card (American Express, MasterCard or
Discover) or an electronic check; or
2. By Mail – Send your payment with Form TC-546, Individual Income Tax Prepayment
Coupon to the address below. Write your social security number and the tax year
on your check or money order.
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-0266
* Utah does not require quarterly estimated tax payments from self-employed
workers or people who receive other taxable income from which taxes are not
withheld.
Copyright © 2009 State of Utah - All rights reserved.
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