Tax Commission

What is the “Fresh Start” program?

An income tax “Fresh Start” can be given to taxpayers who have failed to file income tax returns with the State of Utah. Under the “Fresh Start” program, you may file past-year returns without fear of prosecution, although you still must pay tax and interest due and may be subject to penalties as well.

Who qualifies for a Fresh Start?

You must meet the following conditions to be considered for the program:

• You must voluntarily come forward with the information and returns.
• You must pay the tax and interest amounts related to the filing of the returns. The tax and interest amounts must be paid before a Fresh Start request can be considered.
  • Interest can be calculated using the penalty and interest estimator.

If you meet these conditions your returns may be accepted under the Fresh Start program. The Tax Commission will waive the penalty involved with each year approved for Fresh Start relief.
You may not be eligible for the Fresh Start program if any of the following actions have been taken:

• If the Tax Commission had to take any of the legal actions below:
  • Placement of a lien against your property
  • You have been subpoenaed into court or ordered to file returns under a Writ of Mandate proceeding
  • You have received at least three billing notices
  • Your property or assets have been subject to garnishment or seizure
  • Any other legal step which the Tax Commission has taken to enforce the filing of the returns.
• If the tax year(s) in question have been previously filed, they will not be considered.

How do I apply for the Fresh Start Program?

If you believe you meet these conditions you may apply for relief by sending in a letter and your documentation to:

Fresh Start Program
Waiver Unit
210 North 1950 West
Salt Lake City, Utah 84134

To ask questions about the Fresh Start program, email [email protected].