Utah State Tax Commission
TC-546
Individual Income Tax Prepayment Coupon
(This is NOT an extension form)
Rev. 12/11
Prepayment
Electronic Payment
Use this form to make individual income tax prepayments toward
You may pay your tax due online at
taxexpress.utah.gov
.
your tax liability prior to the due date of your return. Prepayments
Payment Worksheet
may not be necessary if taxes are withheld (
W-2, TC-675R, etc. ,
)
Use this worksheet to calculate your required payment. You must
the previous year's refund was applied to the current year, or you
pay the amount on line 9 on or before the return due date.
have credit carryovers
. Use the worksheet to
see
if you
must
make a
payment.
1. Tax you expect to owe this year
1 ________
Automatic Extensions
You automatically have a six month extension to file your Utah
x .90
2. Minimum payment rate
2
income tax return -
NOT
to pay your taxes.
No extension form is
required
. Use this form only to make a prepayment.
3. Multiply line 1 by the rate on line 2
3 ________
Penalty
4. Utah tax liability for the previous year
If you do not make the required tax payments by the original
(as filed, amended or audited)
4 ________
return due date a penalty of 2% of the unpaid tax will be as-
sessed for each month of the extension period. The required
5. Minimum tax due by original due date
payment must equal the lesser of 90% of your current year tax
Enter the lesser of line 3 or line 4
5 ________
liability or 100% of your previous year tax liability.
A late filing
penalty will be imposed if the return is filed after the extension
6. Utah income tax withheld from forms
due date.
W-2, 1099, or TC-675R, etc. for this year
6 ________
I
nterest
Interest will be assessed from the original due date of the return
7. Previous prepayments made for this year,
7 ________
until the tax is paid in full. See Pub 58,
Utah Interest and Penal-
credit carryovers, and prior year refund applied
ties
at
tax.utah.gov/forms
.
Where to File
8. Total prepayments for this year
Mail or deliver the coupon below with your payment to:
(add lines 6 and 7)
8 ________
Income Tax Prepayment
Utah State Tax Commission
9. Payment due - subtract line 8 from line 5
9 ________
210 N 1950 W
If less than zero, enter “0”. Do not file coupon.
Salt Lake City, UT 84134-0266
If greater than zero, enter amount from line 9
For more information
on coupon below and send coupon with payment.
801-297-2200
, 1-800-662-4335 (
if outside the Salt Lake area
),
tax.utah.gov
.
Do not file this coupon if your tax liability on line 9 is zero or
if you are getting a refund.
Clear form
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.
TC-546
Individual Income Tax
Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266
Rev. 12/11
Prepayment Coupon
I
Primary taxpayer name
Social Security no.
P
Tax year ending
P
Secondary taxpayer name
Social Security no.
0
0
USTC Use Only
Address
4
State
Zip code
City
00
$
Payment amount enclosed
Make check or money order payable to the Utah State Tax Commission.
Make check or money order payable to the Utah State Tax Commission.
Do not send cash. Do not staple check to coupon. Detach check stub.
Do not send cash. Do not staple check to coupon. Detach check stub.