Training Home – Understanding Taxes – Preparing the Return for Mailing

Preparing the Utah Individual Income Tax Return

Lesson 2: Preparing the Return for Mailing

Alternative filing methods

Individuals who are electronically filing (E-Filing) tax returns will not follow these instructions. In most cases E-filers will not be required to send any forms to the Tax Commission. You are encouraged to E-file your returns for the following reasons:

1. The software you use to file your return performs the calculations.
2. Software catches most errors and makes you correct them before you can file the return.
3. When filed, your return is processed by computer. E-filing eliminates any human errors that may be made when entering data.
4. Return is processed with no delays and no cost. Refunds usually takes days to process instead of weeks.

These are alternative ways to file your return electronically:

1. Federal/State e-filing. A qualified business or individual prepares and electronically files your federal and state returns. The qualified entity may be a paid preparer or a volunteer with the Volunteer Income Tax Assistance (VITA) program or Tax-Aide Program. The VITA and Tax-Aide programs assist the elderly and lower income taxpayers who cannot afford to have a paid professional prepare their return. Their services are free.
2. Internet filing. Qualified software providers guide you step-by-step through filing your federal and state returns online. If you do not have a personal computer at home, you can file using computers available in your local libraries and community centers.
3. TaxExpress. This quick and easy method is only available to individuals who meet the following:
   • Your federal adjusted gross income is $100,000 or less;
   • You were a Utah resident for the entire year;
   • You claim the federal standard deduction (you're not itemizing deductions);
   • You do not claim any Utah tax credits, such as At Home Parent credit;
   • You do not claim other deductions from income;
   • You are not filing an amended Utah return;
   • You have ten (10) or fewer W-2 and/or 1099 forms showing Utah income and withholding. (If you have out-of-state withholding, you cannot use TaxExpress.)
   • You do not claim a credit for taxes paid to another state;
   • You filed a 2005 Utah resident return.

Each of these methods is fast, easy, secure, and convenient.

Filing a return

Should you prefer mailing your return, properly assembling the forms for mailing is an important part of completing the return.

Returns that are not complete will not be processed until all necessary forms are received. When an incomplete return is received, a letter is mailed to the taxpayer requesting the missing information. Delays may be avoided if you follow the following guidelines when preparing your return for mailing.

1. Make sure you sign and date your return where indicated. 2. No staples please! Use a paperclip to attach these forms to the return: W-2 If Utah taxs are withheld on forms: 1099 MISC 1099R 3. Do not send in certification forms for Utah credits. Keep these forms with your personal records. If you are audited, a copy of the form will be requested. If you are unable to provide the required form, the credit will be denied and penalty and interest will be assessed. 4. If you owe tax, do not staple the check or money order to the return. Enter your social security number and TC-40 2005 on the "For" or "Memo" line of your check. 5. Mail payment, return and form TC-547 Payment Coupon to Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134-0266. 6. If you request a payment agreement, place form TC-804 on top of the return. This form can be faxed to 801-297-6202.