Payment Alternatives

• Payment Agreement
• Credit Cards
• E-check (electronic check)
• Electronic Funds Transfer – EFT
• Penalties and Interest
• Credit Card Fees

Payment Agreement

If you owe tax and are unable to pay the full amount, you may request a pay plan. Please note that for security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Income Taxes

Note: A pay plan cannot be set up until we process your return and determine the balance due.

You may request a pay plan for individual income tax online at tap.utah.gov, or over the phone at 801-297-7703 (800-662-4335 ext. 7703), or by sending in form TC-804, Individual Income Tax Payment Agreement Request to the Utah State Tax Commission.

Pay plan requests are considered after your return is processed. If accepted, you will receive an email 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.

Business Taxes

Note: A pay plan cannot be set up until we process your return and determine the balance due.

You may request a pay plan for business taxes either online at tap.utah.gov, over the phone at 801-297-7703 (800-662-4335 ext. 7703), or by sending in form TC-804B, Business Tax Payment Agreement Request to the Utah State Tax Commission. If approved, you will receive an email confirming the acceptance of your request.

You may request a pay plan online at tap.utah.gov by registering for a free account. In TAP, you can also file and pay taxes, and manage your account, including viewing correspondence we have sent to you, changing your mailing address, viewing balances, and scheduling payments.

Important Note: Because all payment plan approvals and monthly reminders are sent by email, you must provide an email through your TAP account for e-reminder or contact our offices.

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

Auto Debit

After you’ve set up a pay plan, you may have your payments taken out of your account automatically each month through an auto debit. To set up an auto debit on your pay plan or for more information about auto debit, please contact the Tax Commission, Taxpayer Services Division at 801-297-7703 (800-662-4335 ext. 7703).

Credit Cards

Payments by credit card may be made either online at tap.utah.gov or over the phone by calling 801-297-7703 (800-662-4335 ext. 7703) The Utah State Tax Commission accepts Visa, MasterCard, Discover Card, and American Express credit cards. A convenience fee is charged for payments by credit card.

For more information please contact the Tax Commission, Taxpayer Services Division at 801-297-7703 (800-662-4335 ext. 7703). Questions may also be emailed to: taxmaster@utah.gov.

E-check (electronic check)

Payments can be made online by e-check (ACH debit) at tap.utah.gov. TAP 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 the online system.

Your bank may request the following information in order to process an e-check (debit payment request):

• Tax Commission’s company identification number (bank ID number, or debit block filter code): 9588805001
• Tax Commission’s bank name: J.P. Morgan Chase

For more information please contact the Tax Commission, Taxpayer Services Division at 801-297-7703 (800-662-4335 ext. 7703). Questions may also be emailed to: taxmaster@utah.gov.