Disaster Area Tax Relief

General Information

The Utah State Tax Commission follows the Internal Revenue Service’s (IRS) guidelines for disaster tax relief. Utah allows the same tax relief as the IRS for delays in reporting, filing, or paying taxes due to a federal declared disaster.

Who Qualifies for Tax Relief

The following individuals or businesses may qualify for disaster area tax relief:

  • Individuals who lived and businesses that operated in a federally declared disaster area during the time of a disaster.
  • Individuals and businesses with tax or business records lost or damaged because the records were with accountants, bookkeepers or other third parties located in a disaster area during the time of a disaster.

What to Do if You Qualify for Tax Relief

Taxpayers that qualify for tax relief can do any of the following:

  • If you are filing or paying your taxes using a paper return, payment coupon or check, write the type of disaster in bold red letters on the top of your documents.
  • If you previously filed electronically and have received a billing notice, write the type of disaster in bold red letters across the top of the notice.
  • Send a letter to the Tax Commission including the tax period, tax account number, tax type, type of disaster and a statement that you qualify for tax relief because of a federally declared disaster.

Additional Information


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 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!