Contacting the Tax Commission

Important Changes Related to COVID-19

Coronavirus informationPlease visit this page for important information regarding:

  • Tax filing and payment information
  • Office closures
  • Tax assistance and hearings
  • And more . . .

Contacting the Utah State Tax Commission

Ask a Tax Question

The answers to most questions are found on our website. Before calling or sending an email, try asking a tax question here.

Contact Us by Email

Do not use this for postal address or tax account changes. Click “Change the Address on Your Tax Account”  for address changes.

Email is not secure. Do not send account numbers, ask about specific account information, or request changes to your account through email. For these purposes, please contact us by telephone, fax, mail, or in person.

Note: For security reasons, our e-services (TAP, MVP, OSBR, etc.) are not available in most countries outside the United States. Please contact us at 801-297-2200 or for more information.

Tax questions – taxes (including IFTA/Special Fuel), filing, refunds, liens, etc.
Taxpayer Access Point (TAP)
Online filing & paying, and business registration
OneStop Business Registration (OSBR) It can take up to 15 business days to process your registration
DMV – Motor vehicle questions (license, registration, etc.)
Motor vehicle dealers
Motor Vehicle Portal (MVP system, including IRP)
MeF – software developers/companies using Modernized Electronic Filing
Property Tax Centrally Assessed Utilities:
Natural Resources:
Criminal Investigations – suspected tax fraud
Webmaster – broken links, etc. Don’t use this email for tax or motor vehicle (DMV) questions

For your information . . .

  • You can file and pay IFTA/Special Fuel online with Taxpayer Access Point (TAP)
  • You can file and pay IRP online with Motor Vehicle Portal (MVP)

Postal Mail Addresses

Regular Mailing Address (US Postal Service)

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134

Express Mailing Address (Fedex, UPS, etc.)

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84116

Income Tax Returns

Click here for state and federal tax return mailing addresses.

Requesting Copies of Previously-filed Returns

Click here for information about requesting copies of previously-filed income tax returns.

Identity Protection Verification Letters

If you receive a letter requesting additional information to verify your identity, please promptly mail or fax the requested information to:

Utah State Tax Commission – SFG
PO Box 31400
Salt Lake City, UT 84131-0400
Fax: 801-297-3709 or 801-297-3802

Change the Address on Your Tax Account

Do not use email for address changes – use one of the following methods

Individual Income Tax

  • Send a letter to the address below. Include the following:
    • Full name
    • Social Security Number
    • All requested changes, please be specific

Utah State Tax Commission
Attn: Master File
210 North 1950 West
Salt Lake City, UT 84134-3310
Fax: 801-297-3573

  • Contact us by phone (click on the “Phone” tab above for numbers).
  • You can also change your address when you file your TC-40 Individual Income Tax return.

Business Tax Accounts (sales, withholding, etc.)

  • Use Taxpayer Access Point (TAP) to make any changes online. This requires free registration before using. For many returns that are filed online, such as sales or withholding tax, you can change your address online while you’re filing your return.
  • Send a completed Form TC-69C to the following address:

Utah State Tax Commission
Attn: Master File 210 North 1950 West
Salt Lake City, UT 84134-3310
Fax: 801-297-3573

  • Contact us by phone (click on the “Phone” tab above for numbers).

Motor Vehicles & Watercraft

Phone Numbers and Office Locations

General Phone Number

801-297-2200 or 800-662-4335 Use these numbers for general inquiries. See below for additional contact numbers.

To help control the spread of COVID-19, anyone entering a Tax Commission or DMV office is required to wear a face covering, except for children under two or people with physical conditions that prevent wearing face coverings.

Tax Commission building

Salt Lake City

Address & Phone Numbers
210 North 1950 West
Salt Lake City, Utah 84134
Phone: 801-297-2200 or
Toll Free: 800-662-4335
TDD: 801-297-2020
Fax: 801-297-7699
Hours: Monday–Friday 8:00 am – 5:00 pm

Fax Numbers
General Correspondence: 801-297-6358
Motor Vehicle Division: 801-297-3570
Motor Vehicle Enforcement: 801-297-2699
e-Filing/Income Processing: 801-297-7698
Exceptions Processing: 801-297-7579
Address/Account Change: 801-297-3573
Warehouse: 801-297-3898


2540 Washington Blvd., 6th Floor
Ogden Regional Center
Ogden, Utah 84401
Phone: 801-626-3460
Fax: 801-626-3446
Hours: Monday–Friday 8:00 am – 5:00 pm


150 East Center #1300
Provo, Utah 84606
Phone: 801-374-7070
Fax: 801-374-7089
Hours: Monday–Friday 8:00 am – 5:00 pm

Washington County

Utah State Tax Commission
Taxpayer Services Div – District III
100 South 5300 West
Hurricane, Utah 84737
Phone: 435-251-9520
Fax: 435-251-9529
Hours: Monday–Friday 8:00 am – 5:00 pm

Taxpayer Advocate

The Taxpayer Advocate Service helps people that have been unable to successfully resolve a state tax issue for more than 45 days or by the date promised.

Only use this service if you have already tried to resolve your issue using other methods.

  1. If this is your first attempt to resolve a problem, use one of our other contact methods, listed above.
  2. If you have been unable to resolve a problem after 45 days or by the date promised, contact the Taxpayer Advocate at 801-297-7562 or

Please allow ten working days for a response.

Frequently Asked Questions

What is the purpose of the Taxpayer Advocate Service?

The Taxpayer Advocate Service assists taxpayers who have made multiple unsuccessful attempts to resolve concerns with the Utah State Tax Commission. This service helps taxpayers when normal departmental processes break down. This service should not be used to bypass normal methods for resolving disputes or issues.

Taxpayer advocate issues occur for different reasons, such as:

  • lack of tax knowledge
  • confusing instructions
  • lack of response to concerns

The advocate service helps taxpayers resolve these problems, identifies why they occurred and suggests remedies to stop the problem from reoccurring.

What are the functions of the Taxpayer Advocate Service?

  • Assist taxpayers with unresolved tax issues
  • Assist the Tax Commission to identify systemic problems
  • Reinforce the Tax Commission’s commitment to equitable and fair treatment for all taxpayers
  • Provide an independent voice to help taxpayers
  • Allow taxpayers an opportunity to offer suggestions

Who May Use The Taxpayer Advocate Service?

This service is for taxpayers who:

  • Have experienced a delay of more than 45 days to resolve an issue; or
  • Have not received a response or resolution by the date promised.

Who is the Taxpayer Advocate?

The Taxpayer Advocate Service is managed by the Taxpayer Services Division, which includes involvement from its staff of 5 Waiver/Offer-in-Compromise Agents and 28 Technical Research Agents.

What is the expected time frame to resolve tax issues?

  • If the tax concern cannot be resolved while the agent is on the phone with the taxpayer, the Taxpayer Advocate agent will coordinate and facilitate a resolution with the appropriate division, generally within 10 working days.
  • In the event an issue cannot be resolved within 10 working days, the advocate will contact the taxpayer to provide the status and the expected resolution date.

What is the expected resolution?

  • Taxpayer Advocate issues are resolved based on current Tax Commission Policy and Procedures and in accordance with applicable Utah Code and/or Rule.
  • Any deviations from the approved Tax Commission policy require review and approval of the Division Director and the Executive Director.

What is the reporting process?

The Taxpayer Advocate Service prepares a monthly report summarizing all Taxpayer Advocate issues for the Division Director, Executive Director and Commissioners.

Request a Meeting

Use these email links to request a meeting with a Tax Commission employee. We will respond to the request within two business days.

Meeting requests are intended for unresolved issues after speaking with an agent. Please speak with an agent before requesting a meeting. Most issues can be resolved over the phone.

Remember that email is not secure. Do not send account numbers, ask about specific account information, or request changes to your account using these links. For these purposes, please contact us by telephone, mail, or in-person at one of our offices.

Remember to speak with an agent before requesting a meeting.

General tax issues
Motor Vehicle Division
Motor Vehicle Enforcement Division
Property Tax Division

ADA Accommodations

If you need an accommodation under the Americans with Disabilities Act, you may email, or call 801-297-3811, or call our Telecommunication Device for the Deaf (TDD) at 801-297-2020. Please allow three working days for a response.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

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

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!