If you owe tax and are unable to pay the full amount, you may request a pay plan.
Note: A pay plan cannot be set up until we process your return and determine the balance due.
You can request a pay plan online or call us at 801-297-7703 (outside Salt Lake area toll free at 800-662-4335). To request a pay plan online and manage your own account information visit Tax Express at taxexpress.utah.gov and choose "Manage your accounts online". After a one-time registration, you can set up access to your individual income tax account to view your balances and "Request Pay Plan or Waiver". Tax Express includes many free services such as tax filing and payment, the ability to manage your account online including the ability to view correspondence we have sent to you, change your mailing address, view balances, and schedule payments.
Pay plan requests are considered after your return is processed. If accepted, you will receive a letter stating the terms and conditions of the agreement. A pay plan does not stop penalty and interest from accruing and we may still file a tax lien to secure the debt.
You may make payments prior to approval of the pay plan or receiving a billing notice.
Note: A pay plan cannot be set up until we process your return and determine the balance due.
You can request a pay plan for business taxes by submitting TC-804B – Business Tax Payment Agreement Request or you can contact us at 801-297-7703 (outside Salt Lake area toll free at 800-662-4335). If approved, you will receive a letter confirming the acceptance of your request.
A pay plan does not stop the accrual of penalty and interest. If you do not pay in full by the return due date, whether or not you request a payment agreement, any balance due will be subject to penalty and interest and a lien may be filed to secure the debt.
Mail the form to:
Utah State Tax Commission
210 N 1950 W
SLC, UT 84134
Payment can be made online by credit card using the PaymentExpress web application (http://paymentexpress.utah.gov). PaymentExpress accepts MasterCard, Discover Card and American Express credit cards. Payments by credit card can be made online or on the telephone with assistance from a Tax Commission agent. A convenience fee is charge for payments made electronically by credit card. Please see the PaymentExpress application for details.
Please contact the Tax Commission Taxpayer Services Division at 801-297-2200 or 801-297-7703 for additional information. Questions may also be emailed to: taxmaster@utah.gov.
Payments can be made online by ACH Debit (electronic check) against a checking account or savings account by visiting Tax Express at taxexpress.utah.gov and choosing "Click here to pay by eCheck". Tax Express includes many free services such as tax filing and payment and the ability to manage your account online. There is no fee when paying by e-check through this system. If you have questions, contact us at 801-297-2200.
Payment can be made online by direct debit (electronic check) against a checking account or a savings account using the PaymentExpress web application, paymentexpress.utah.gov. Payments by direct debit can be made online or on the telephone with assistance from a Tax Commission agent. A fixed convenience fee is assessed for payments made electronically by direct debit (electronic check) when using Payment Express. Please see the PaymentExpress application for details.
Please contact the Tax Commission Taxpayer Services Division at 801-297-2200, or 801-297-7703 for additional information. Questions may also be emailed to: taxmaster@utah.gov
