Tax Liens

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General Information

A tax lien is a judgment filed by the Tax Commission against a taxpayer’s real or personal property when they neglect or refuse to pay a Utah tax balance.

A lien is a public document that lists a delinquent taxpayer’s personal or business name, the tax type and amount owed at the time the lien is filed. The Tax Commission may use a lien to seize and sell a taxpayer’s real and personal property, if necessary, to pay a tax balance.

If a person or business has a payment agreement with the Tax Commission, we may file a lien to secure that debt. If the payments are made as agreed, we will not take action on the lien.

If we file a lien against you, we will send a certified Notice of Lien to the address listed on your account.

Removing a Lien

There are two ways to have a lien withdrawn:

  1. Pay the full balance of the tax, penalty and interest. When the outstanding tax, penalty and interest have been paid, the lien will be withdrawn.
  2. Prove to the Tax Commission that the lien was issued in error.

Even after a lien is withdawn it will still be listed in public records as set aside.

How Tax Liens Affect Your Credit Rating

Credit reporting agencies have access to county records and state liens are shown on credit reports. A state tax lien may prevent you from selling or refinancing property and can make it difficult to acquire credit. A lien will still appear on your credit reports (as set aside) even after it is withdrawn.

When a lien against you is withdrawn, the Tax Commission will send you a Notice to Credit Bureaus. Send a copy of this notice to the credit bureau(s).

For more information about liens, contact the Tax Commission at 801-297-7703 or 1-800-662-4335 ext. 7703.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!