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SLC, UT 84134-0270. DO NOT send another copy of

was filed. A return filed before the due date is considered

your tax return with your payment. Doing so may delay

filed on the due date.

posting of your payment.

To amend a previously filed return, enter a number in the

Do not mail cash. The Tax Commission assumes no

box titled “Enter code (1-4) for amended return” that best

liability for loss of cash placed in mail.

corresponds to your “REASON FOR AMENDING.” See

codes below:

Allow at least 90 days for your return to be processed.

REASONS FOR AMENDING:

Penalty and Interest, if applicable, will be billed. Penalty and

interest charges are explained in the “Penalties” and “Interest”

1. You filed an amended return with the IRS. (Attach a

instructions on page 1.

copy of your amended federal return.)

Payment Agreement Request: If you owe tax and are

2. You made an error on your state return. (Attach an

unable to pay all or a portion of the amount owed, you

explanation of the adjustment made.)

may request a payment agreement by completing form

3. Federal audit adjustments, which resulted in changes

TC-804B, “Payment Agreement Request.” The form can

in federal taxable income, were issued and became

be obtained at tax.utah.gov. If approved, you will receive

final. (Attach a copy of the IRS adjustment.)

a letter confirming the acceptance of your request.

4. Other (Attach explanation to return.)

A payment agreement does not stop the accrual of penalty

Complete the return, entering the figures as corrected. All

and interest. If you do not pay in full by the return due date,

other amounts entered should match your original return.

whether or not you request a payment agreement, any

Remember: Except for the amounts you amend, the

balance due will be subject to penalty and interest.

amounts you place on the return must match the amounts on

If you do not submit a payment agreement request form, a

your original return.

billing notice for the full amount due, including penalty and

If you need an accommodation under the Americans with

interest, will be mailed to you. Upon receiving this notice, you

Disabilities Act, contact the Tax Commission at

must pay the total amount due, or request a formal payment

(801) 297-3811 or Telecommunication Device for the Deaf

agreement by completing and mailing form TC-804B or

(TDD) (801) 297-2020. Please allow three working days for

calling (801) 297-7703 or 1-800-662-4335 ext. 7703.

a response.

Payments may be submitted prior to approval of the

payment agreement request or billing notice, per the

instructions above.

Amended Returns

To amend a return, use the tax form and instructions for the

year you are amending.

Amend your return promptly if:

1. An error is discovered on your state or federal return

after it has been filed; or

2. Your federal return is audited or adjusted by the IRS

and the IRS audit or adjustment affects your state

return. You must report such changes or corrected net

income within 90 days of the IRS’s final determination.

To qualify for a refund or credit, an amended return must be

filed within three years following the date the original return

Instructions For Tc-65pa - Utah Composite Return For Nonresident Professional Team - Utah State Tax Commission Page 3

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