Tax Relief & Extensions

• Disaster Area Tax Relief
• Fresh Start Program
• Innocent or Injured Spouse
• Members of Armed Forces
• Circuit Breaker Tax Relief for Homeowners & Renters
• Income Tax Extensions – corporate, individuals, and pass-through entities
• Other Tax Extensions – including sales, withholding and other taxes
• Additional Information for Individual Income Taxes
• Offers in Compromise
• Tax Commission Publications

Income Tax Extensions

Corporations and Individuals automatically get an extension of up to six months to file a return (this is not an extension to pay taxes, only to file the return). You do not need to file a form to request the extension. However, penalties will be assessed if you have not met the prepayment requirements by the original due date of the return.

Prepayment Requirements

You must prepay the following by the original due date; tax credits and withholdings are counted as prepayments:

• 90% of your Utah tax*; or
• 100% of the previous year’s Utah tax* if you filed a Utah income tax return for the previous year.

*Utah tax is not the tax due for the return but the total Utah tax before prepayments, withholdings, and most credits.  See the instructions on the tax return for additional information and specific details.

Entities filing as a partnership, s-corporation, or trust also automatically get an extension to file the return but must pay 100% of the taxes due by the original due date.

Other Tax Extensions

Businesses with other tax filing requirements may request an extension to file a return (this is not an extension to pay taxes, only to file the return). Requests for extension to file these returns must be submitted to the Tax Commission in writing before the due date of the return. There is no form for these requests, use a business letter format including the account number, period, and reason you need the extension.

Offers in Compromise

An offer in compromise is an offer to pay a tax liability for less than full value and may be an alternative for resolving your tax debt. The Tax Commission may consider an Offer in Compromise if:

• There is a doubt you owe the liability; or
• The liability cannot be collected in full and your offer is reasonable.

See form TC-410, Offer in Compromise Request for additional information or to request an Offer in Compromise.

Tax Commission Publications

The following Tax Commission publications give additional information and explain various aspects of the billing and collection process, and outline taxpayer rights and responsibilities.

• Pub 2 – Utah Taxpayer Bill of Rights
• Pub 4 – Voluntary Disclosure Program
• Pub 17 – Waivers – Reasonable Cause
• Pub 36 – Property Tax Abatement, Deferral and Exemption Programs for Individuals