Utah Back Taxes Resolution Guide: Resolving UT Tax Problems

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utah tax problems

The Utah State Tax Commission is responsible for enforcing tax compliance in the state of Utah. Just like the IRS, the Utah State Tax Commission offers various alternatives to individuals to resolve state owed back taxes and other state specific tax problems. Below are several remedies offered by the state of Utah to help taxpayers get back into compliance with their tax obligations.

Income Tax Payment Agreement

A tax payment agreement could be the easiest alternative to pay back taxes if they can’t be paid in full. This allows taxpayers up to 24 months to pay back the taxes owed in monthly installments plus additional interest that is accrued on the outstanding balance.

Filing for a Payment Agreement

There are three ways that you can file, by mail, phone or online application.

  1. Mail: Complete and send it form TC-804, Individual Income Tax Payment Agreement Request
  2. Phone: Call (801) 297-7703 or (800) 662-4335 ext. 7703
  3. Online: Visit http://taxexpress.utah.gov/ and after a one-time registration you can request a payment plan online.

Offer in Compromise of Tax Liability

A Utah offer in compromise can settle taxes owed for less than the full amount. This type of agreement is rarely accepted and is only considered when there are no other means available for the Tax Commission to collect the full amount of taxes owed.

Qualifications for Utah Offer in Compromise

  • Doubt as to collectibility: When the taxpayer’s assets, liabilities, income and expenses show that there is little chance that the tax liability can be paid in full in the foreseeable future.
  • Doubt as to liability: There is sufficient evidence that the tax liability that was assessed is not correct.

Filing for an Offer in Compromise

The following information must be submitted in order to request an offer in compromise:

  • Form TC-410, Offer Request Form.
  • Copies of the past 3 filing periods of your income tax returns immediately prior to the date of your offer request.
  • Form TC-805, Individual Financial Statement.
  • Pay statements for previous two months prior to the date of your offer.
  • Request for all persons making the offer.
  • Bank statement(s) for each financial institution used for the previous two months prior to the due date of the offer request.
  • Real property sales agreement property appraisal, title report, estimated/proposed loan loan settlement statement, and the final Loan settlement statement you received at the closing of your loan. Only include if your offer is being funded by real property financing.
  • Medical documentation from a doctor or health clinic explaining any disabilities or medical conditions that limit your future ability to earn income.
  • Signed power of attorney documentation if someone else is filing on your behalf.
  • If Self Employed: Copies of business federal tax returns for 3 filing periods prior to the date of the offer request.
  • If Self Employed: Form TC-803 Business Financial Statement.
  • If Self Employed: Copies of Income Statements and Balance Sheets for the immediate two annual accounting periods.
  • If Self Employed: Business bank statements from each financial institution used for the previous two filing periods prior to the due date of the offer.
  • If Self Employed: Copies of all loan applications submitted in the past 6 months.
  • If Self Employed: Signed NPPA agreement or final NPPA Statutory Assessment order if applicable.

Waive Tax Penalties (Penalty Abatement)

Penalties and interest can make up a significant portion of a taxpayer’s bill if they remain unpaid for some time. Utah realizes that circumstances come up that prevent taxpayers from hitting each deadline so they offer the ability to get penalties waived if the taxpayer can prove that they had reasonable cause for not being in full compliance.

What Utah Considers Reasonable Cause

If a taxpayer can prove any of the following then the Tax Commission may waive the penalties that the taxpayer was charged with.

  • Timely Mailing: Tax documents and payment was mailed on time but it was not delivered on time. Penalties will be waived if the taxpayer can provide documentation that it was mailed on time. If documentation cannot be provided that it was mailed on time there penalties may still be waived if it can be shown that the taxpayer has an excellent history of tax compliance, had sufficient funds in the bank account on the date of payment, the check was written in numerical order and proof that the return or payment was mailed timely.
  • Wrong Filing Place: Tax return or payment was filed on time, but it was delivered to the wrong tax office or agency.
  • Serious Illness or Death: Penalties can be waived if the taxpayer’s or immediate family member died or had a serious illness that cause the delay in filing. The death or illness must have occurred on or just before the tax return due date to be considered for abatement.
  • Unavoidable Absence: If there were circumstances that were out of control of the taxpayer that did not allow them to file.
  • Recent Tax Law Change: If there was a change in the tax law that the taxpayer was unaware of that that caused the delay.
  • Disaster: If delay was from a state declared disaster, natural disaster, fire or accident that destroyed tax records or disrupted business.
  • Erroneous Tax Commission Information: If you received incorrect information from the Tax Commission that led to an underpayment, late payment or late filing.
  • Tax Commission Office Visit: You visited the Tax Commission office for helping filing your tax return prior to the due date and employees were not there during business hours to help you.
  • Bad Advice from Competent Tax Professional: If you relied on a competent tax professional who gave you incorrect information.
  • First Time Filer: If it was your first time filing and you filed and paid within a reasonable time.
  • Bank Error: Your bank made an error in returning a check, making a deposit or transferring money. It is required that proof is shown that this occurred.
  • Employee Embezzlement: An employee embezzled tax funds and funds could not be used from any other source.

How to Request a Waiver of Penalties

In order to send in your request you must first pay the total amount of tax owed for the period (not including the amount that you want to waive) and the tax return must have been filed. To file a request you can send the request by mail, e-mail or by the online waiver offered by the Tax Commission.

  • Mail: Send in your signed written request with supporting documentation to the following address.

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

  • E-mail: Send e-mail the the above information to [email protected]
  • Online Request: In order to request a waiver online you must be registered with TaxExpress. Once registered you can click “Request Payment Plan or Waiver”, select P&I Waiver, and choose the tax account and follow the online instructions.

File a Tax Appeal

If you were charged with taxes that you do not agree with, you can file for an appeal within 30 days of the notice date or 90 days of the notice date if you are not located in the United States.

The request an appeal with the Utah Tax Commission you must include the following information:

  • Name, Address, Phone number
  • The disputed tax type, tax period, tax amount, penalty and interest
  • Agency file or reference number if known
  • Copy of the notice that you are appealing
  • Statement of facts, summary of arguments and authorities relied upon
  • Names and addresses of everyone receiving copies of the appeal

To file the appeal you must complete form TC-738, Petition for Redetermination or TC-739, Petition for Expedited Hearing. If you cannot print the form, you can call to get it sent to you or visit one of the local offices to obtain.

6 Month Extension to File Utah Taxes

Utah State Tax Commission offers a 6 month extension to corporations and individuals to file a tax return, but not to pay taxes. There is no requirement to file a specific form to request an extension but taxes must be paid by the due date (90% of your total Utah tax bill or 100% of your previous year’s Utah tax paid).

If you do not pay the minimum amount required by the normal tax due date, you will be charged a penalty at the time you do file and have a final assessment of taxes owed.

Local Utah Taxpayer Assistance

If you need help with a tax problem, Utah Tax Commission will help you in person. Below are the locations that you can use to get helped. It is best to call before you go to check on availability.

Salt Lake City (Main Office)
210 State Tax Commission
Salt Lake City, UT 84134
(801) 297-2220 or (800) 662-4335

2540 Washington Blvd., 6th Floor
Ogden, UT 84401
(801) 626-3460

Provo Regional Center
150 East Center Street, Suite 1300
Provo, UT 84606
(801) 374-7071

Washington County
100 South 5300 West
Hurricane, UT 84737
(435) 251-9520

Utah Taxpayer Advocate Program

If you could not resolve your tax problem through the normal channels, you may be able to ask for help from the Utah Taxpayer advocate program.

Phone: (801) 297-7562
E-mail: [email protected]

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