Payments are due the same time as the returns except for the following which may require prepayments:

For individual income tax, see Filing Extensions and Prepayment Requirements.

You can pay online with an eCheck or credit card through Taxpayer Access Point (TAP). You may also pay with an electronic funds transfer by ACH credit. Please note that for security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or for more information.

If you are mailing a check or money order, please write in your account number and filing period or use a payment coupon. Payment coupons are available for most tax types on the forms page.