Pay Taxes
Online Services

Tax Commission

File and Pay

Payments

Three Options for Filing Income Tax Returns

Taxpayer Access Point (TAP)

Logged in

If you have created and signed into your TAP (Taxpayer Access Point) profile, you can file the current year’s Individual Income Tax Return starting from the date the IRS begins accepting electronically filed returns (typically the last week of January) up to two years from the original due date of the return, including any extensions.

Non logged in

You can file a current-year, non-logged-in Individual Income Tax Return in TAP (Taxpayer Access Point) from the date the IRS begins accepting electronically filed returns (typically the last week of January ) through November 30 of that same year.

Taxpayer Access Point (TAP)
Steps to set up a TAP Account

Third Party Software

To file electronically outside of TAP, you can use third party software. Please see our list of available providers. 
Individual Income Tax
Fiduciary Income Tax
Business Income Tax

Paper Form Filing

To file by paper, you can use one of our forms. Most tax types are required to be filed electronically through TAP. If you would like to file on paper, it is only available if the form is available on our forms page.

Instructions:

    Payments

    For more detailed information about payment methods and fees see our Payments Page

    Pay online through TAP

    Special Event Taxes

    For information about filing and paying special event taxes please refer to our special events page.

    Withholding Tax Information

    Tax Types for TAP Online Returns

    The following tax types are available in TAP - you must be logged into TAP to file these returns unless otherwise specified:

    Income Taxes -Can be filed via no logon as well

    • Corporate/Partnership (CPT) – Pay Only
    • Individual Income Tax (IIT)
    • SALT Pass-through (SLW) – No logon report submission; payment must be submitted with report

    Sales and Use Tax and Related Taxes

    • E-911 Emergency Services (SEM)
    • Municipal Telecom (SMT)
    • Restaurant Tax (SPF)
    • Sales and Use Tax (STC)
    • Sales Tax Energy (STE)
    • Sales Motor Vehicle Rental Tax (STL)
    • Sales Transient Room (STR)
    • Miscellaneous Sales Taxes, Fees & Charges (SWT)

    Withholding and Related Taxes

    • Withholding Mineral Production (WMP)
    • Withholding (WTH)

    Other Taxes

    • Beer Tax (BER)
    • Brine Shrimp (BSR) – No logon template import only
    • Cannabinoid Products Tax (CBD)
    • Fuels Tax (FTX) – No logon template import only; logged-in and no-login payments are supported
    • International Fuel Tax (IFTA)
    • Insurance Premium Tax (INP)
    • Local Impact Mitigation (LIM)
    • Mining Severance (MIN)
    • Oil & Gas Conservation (OGC)
    • Oil & Gas Severance (OGS)
    • Radioactive Waste (RAW)
    • Renewable Energy Tax (RET)
    • Self-Insurer (ISE)
    • Special Fuel User (SFU)
    • Tobacco (TOB)

    Property Taxes

    • Property Centrally Assessed (PCA) – File Only
    • Rail Tax (PRC)

    Note: All returns must be filed for an active tax account even if the activity for the period was zero.

    Filing a Return in TAP

    Follow these steps to file using Taxpayer Access Point (TAP)

    1. Create a TAP Profile

      To file taxes for your business, you must first create a TAP profile. This profile is your TAP account. You can then add your tax account(s) to this TAP account. You can also pay your business taxes from within your account.

      • To create a profile, click "Sign Up" on the TAP homepage.
      TAP Homepage

    2. Add Tax Account(s) to your TAP Account

      After you create a profile, you can sign in to add your tax account(s) to your TAP account.

      • Use the Account ID Number and PIN for the tax account(s) you want to add to your TAP account.

        Where do I get my PIN?

        • Once your business registration has been processed, your PIN letter will be mailed to you.
        • You may request your PIN at [email protected]. Please include your account number and username. We will mail your PIN to the address on file.
        • You may also call 801-297-3996 to get your PIN if you are the account owner or registered agent and able to verify your personal information.
        • If you have multiple tax accounts to add, click "Add additional tax accounts to your TAP profile", under "I Want To…"

      • File Taxes in your TAP Account

        Once you have added your tax accounts, you can file your business tax return(s) using one of these methods:

        • Enter your tax return information directly into TAP. This method is good if you are filing a simple tax return.
        • Download one of our Excel templates, complete the template, save it and import it into TAP. This method is good if you are filing a large tax return with multiple schedules. Return templates and instructions are available by clicking "Download return templates" on your TAP profile homepage or on the main TAP homepage.

      • Pay Taxes in Your TAP Account

        You can submit payment(s) within TAP using a bank account or card.

        TAP Payments