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Utah State Tax Commission
TC-161
Utah Registration for Exemption from
Rev. 1/10
Corporate Franchise or Income Tax
Name of organization
Mailing address
Physical address (if different from mailing address)
City
State
ZIP Code
City
State
ZIP Code
Federal Identification Number
Tax Commission Rule R865-6F-18 requires applicants to submit the information shown below. The required documentation for each
class of exemption allowed by Utah Code 59-7-102 is shown below. Check the box that applies to your exemption class.
1. Organizations exempt under Section 501 of the Internal Revenue Code (IRC):
a. The Internal Revenue Service (IRS) exempt determination will be the basis for determining the Utah exemption.
b. A copy of the IRS determination letter exempting the above listed organization from federal income tax must be submitted.
c. Organizations exempt for IRS purposes, due to a group or blanket exemption, must submit:
1. A copy of the IRS group exemption letter, and
2. A letter from the parent organization certifying the organization is an authorized member of the affiliated group.
2. Organizations exempt under Section 528 of the IRC, commonly known as homeowners associations, must submit:
a. A copy of the most recently filed federal income tax return, or
b. If the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the
type of federal return (i.e. 1120, 1120-H, 990, 990-T) the organization is required to file or a letter from the IRS
confirming the type of federal return required.
3. Insurance companies:
Insurance companies need not provide any documentation with the request. The Commission will verify internally that Utah
Insurance Premium Tax returns have been filed.
4. Utah Municipal Building Authorities:
The Utah governing body of the Utah municipality must certify the Utah municipality organized the Utah municipal building
authority.
5. Farmers' Cooperatives must submit:
a. A copy of the most recently filed federal income tax return (1120-C), or
b. If the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the
date the federal return 1120-C will be filed, or a letter from the IRS confirming the type of federal return required.
Do you now have or do you expect to have income from an unrelated trade or business as defined by the Internal
Yes
No
Revenue Service?
Caution: Corporate franchise income tax exemptions do not apply to unrelated trade or business income.
If yes, indicate approximate yearly amount
$ _ _____ ______ ___
Under penalties of perjury, I declare to the best of my knowledge and belief, this application, including accompanying documents, is true, correct, and
complete. I further agree to make the organization's records available for an audit when the Tax Commission deems it necessary.
Print officer name
Telephone number of organization
Date
Signature of officer
Title
This form must be signed by hand after it is printed.
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Tax Commission Use Only
Date Received
Approved
Denied
Tax Commission authorized signature
IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.
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Make a copy of this form for your records. Send the original to:
Technical Research Unit
Utah State Tax Commission
210 N 1950 W
SLC, UT 84134
For more information, contact the Tax Commission by phone at 801-297-2200 or 1-800-662-4335, or go online to Our fax number is
801-297-7699.
If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please
allow three working days for a response.