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Home – Understanding Taxes – Payment
Options
State & Local Taxes
Lesson 2: Payment Options
After completing their returns, some individuals may realize that
they owe additional income taxes. When this happens, the individual
has three options for paying the taxes due. The
discussion in this section covers these three options and how to
arrange for a payment agreement if unable to pay the full
amount of tax due.
 Three
payment options
Individuals who owe additional income tax may make payment to
the Tax Commission by using one of the following payment methods.
Never send cash in the mail.
Personal Check or Money Order. A personal check
or money order may be written for any tax due regardless of whether
you file your return electronically or by paper.
If you file your return electronically and owe tax, the software
program will print an Income Tax Payment Coupon, form TC-547. Make
your check or money order payable to the Utah State Tax Commission
and mail it with the coupon. The mailing address is printed on
the coupon.
Payment Express. Two payment options are available through the Internet
using PaymentExpress, a secure site provided as a service of Utah.gov. Access PaymentExpress to pay in full or make partial payments throughout the year. There
is a convenience fee for payments made using PaymentExpress.
 One payment method available through PaymentExpress allows you to pay any tax due with your credit card. The only
credit cards that can be used are:
- American Express
- MasterCard
- Discover Card
The credit card companies charge a fee based on the amount
of the tax payment. These fees are paid by the individual. The
fee schedulecan be found in PaymentExpress in the Frequently Asked Questions.
The other online payment method is electronic check (ACH debit). You authorize the Tax Commission to debit your checking or savings account and are charged a $1 service
fee regardless of the amount of the payment.
 Installment
Agreement
There are occasions when an individual is faced with
a tax liability they are unable to pay. When this happens, you may request to enter into an installment agreement. If the request
for an installment agreement is approved, it allows you to pay the tax due in monthly payments. However, you will be charged interest and a late payment penalty on the tax
not paid by the date the return is due.
Form TC-804, Individual
Income Tax Payment Agreement Request may be completed
and faxed or mailed to the Tax Commission. Submit the request form to:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
Fax number: (801) 297-6202
- Taxpayers who file electronically will mail or fax the
agreement request form. DO NOT mail a copy of the return.
- Taxpayers who prepare and mail a paper return need to place
the agreement request form in front of the return.
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