Tax Commission

Payment Options

Make an Online Payment

Make a payment

Partial payments will reduce the amount of penalty and interest that will be assessed. To avoid penalty and interest we encourage you to pay in full before the due date. If you cannot pay the full amount prior to the due date we recommend setting up a Payment Agreement.

You can make a payment:

Online on the Taxpayer Access Point
Over the phone at 801-297-7703
In-person at any of our office locations
Or by mail, (you must include a payment coupon for your tax type, coupons can be found on our forms page).

Please make checks payable to :

Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134

Steps to Make an Online Payment

Step 1: Go to tap.utah.gov and click the link that says “Make a payment”.

Step 2: Choose which payment option you want.

Standard Payment - The most common and quickest method. Pay securely using a bank account (ACH), credit card, or debit card.
Coupon Payment - If you received a letter or a Special Event License from the Utah State Tax Commission, you may submit your payment using the provided coupon code. We accept secure payments via bank account (ACH), credit card, or debit card.
Multi-Source Payment - Facilitates multiple ACH debit payments drawn from multiple bank accounts in a single submission.

Standard Payment Option

Go to TAP

Go to tap.utah.gov and click the link that says “Make a Payment”.
TAP Homepage
Add a Payment
Choose: “Click here to add a payment”
- This page gives you the option of making multiple payments.
Fill Out Your Account Information
- Select Tax Type
  
  Please note the list is alphabetical
  
  For individual income tax returns, including joint filers, select individual income tax.
- Select ID Type
  
  Choose from the available options (these change depending on the tax type chosen).
- Enter ID and Name
  
  If you are paying for individual income tax please make sure to use the social security or account number for the primary filer.
Enter Payment Information
- Select payment type
  
  If you are unsure which payment option to choose, click the help hyperlink and it will define the different payment options for you.
- Choose filing frequency
  
  If you are making a payment for your individual income tax you would typically be an annual filer unless you have special permission from the Tax Commission to be a fiscal filer.
- Select Filing Period End Date
  
  Choose the last day of the period you are trying to make your payment for.
  
  Example: If you are trying to pay your 2024 individual income tax and you choose “annual filer”, you would need to choose the date “31-Dec-2024”.
- Enter Payment Amount
  
  Enter the amount you would like to pay.
- Confirm Payment Amount
- Click “Add”
After Entering Payment Information

After you have entered all of the needed payment amounts, click “Next”.
Choose what type of payment you’d like to make
- Bank Account - Use your bank account to make an ACH debit payment
  
  This option is FREE.
  
  Many credit unions and banks require a full 12-digit account number when making this type of payment.
  
  If this is the first time you have used this banking information with us, it may take up to 10 days for your payment to pull from your account due to a required prenote bank verification process. It will still be effective the day you make the payment regardless of when it comes out of your account.
- Credit Card - Credit or debit card payments with GovPay (3% convenience fee applies).
Next

After selecting your payment option, click “Next”.
Follow Screen Instructions

Follow the instructions as shown on the screen until you reach the confirmation screen.
Receive Confirmation

This is only a confirmation that you have submitted the payment. It is not a confirmation that the payment has been received.

Coupon Payment Option

Go to TAP

Go to tap.utah.gov and click the link that says “Make a Payment”.
TAP Homepage
Fill out your contact information.
Enter the coupon code and payment amount.
Choose what type of payment you’d like to make.
- Bank Account - Use your bank account to make an ACH debit payment
  
  This option is FREE.
  
  Many credit unions and banks require a full 12-digit account number when making this type of payment.
  
  If this is the first time you have used this banking information with us, it may take up to 10 days for your payment to pull from your account due to a required prenote bank verification process. It will still be effective the day you make the payment regardless of when it comes out of your account.
- Credit Card - Credit or debit card payments with GovPay (3% convenience fee applies)
After Entering Payment Information

After selecting your payment option, click “Next”.
Follow Screen Instructions

Follow the instructions as shown on the screen until you reach the confirmation screen.

Cryptocurrency Fees

Service fees are charged when you pay your taxes using cryptocurrency.

You must have:

A PayPal Personal account to pay using cryptocurrency.
A sufficient balance of cryptocurrency to cover the total payment amount. Only one type of cryptocurrency can be used for the payment.

You can find more information on the PayPal Fees page.

This payment option is only available for individual income tax. To use this payment method, you must pay any current individual income tax due at the same time you file your return using our Taxpayer Access Point (TAP).

Payment Alternatives

Payment Agreement

If you owe tax and are unable to pay the full amount, you may request a payment agreement. 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 [email protected] for more information.

Income Taxes

Note: A payment agreement cannot be set up until we process your return and determine the balance due. For current annual tax filings, we are unable to set up a payment agreement until the day after the tax due date. We recommend paying as much as you can prior to the due date to reduce the amount of penalty and interest that will be assessed. Payments may be made either online on the Taxpayer Access Point or over the phone by calling 801-297-7703 (800-662-4335 ext. 7703).

You may request a payment agreement for individual income tax online on the Taxpayer Access Point, 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.

Payment agreement requests are considered after your return is processed. If accepted, you will receive an email stating the terms and conditions of the agreement. A payment agreement 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 payment agreement or receiving a billing notice.

Business Taxes

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

You may request a payment agreement for business taxes either online on theTaxpayer Access Point, 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 payment agreement online on the Taxpayer Access Point by registering for a free account. In TAP, you can also file and pay taxes, 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 or contact our offices to receive a reminder by email.

A payment agreement 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
Salt Lake City, UT 84134

Auto Debit

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

For more information, please contact the Tax Commission, Collections Division at 801-297-7703 (800-662-4335 ext. 7703). Questions may also be emailed to: [email protected].