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

  1. For the tax year(s) in question, have you previously filed the returns? If the returns have already been filed, they will not be considered under the Fresh Start program.
  2. Did you voluntarily come forward with the information and returns or:
  3. Did the Tax Commission have to take legal action to enforce the filing and paying of the returns? You may not be eligible for a “Fresh Start” if the following legal actions have been taken:
    1. Placement of a lien against your property
    2. You have been subpoenaed into court or ordered to file returns under a Writ of Mandate proceeding
    3. You have received at least three billing notices
    4. Your property or assets have been subject to garnishment or seizure
    5. Any other legal step which the Tax Commission has taken to enforce the filing of the returns.
  4. Have you paid 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.

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.

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 to

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!