Form Tc-548 - Fiduciary Income Tax Prepayment Coupon
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1Utah State Tax Commission
TC-548
Fiduciary Income Tax Prepayment Coupon
(This is NOT an extension form)
Rev. 12/06
Prepayment
Interest
Use this form to make fiduciary income tax prepayments toward
Interest will be assessed from the original due date of the return
your tax liability prior to the due date of your return. Prepayments
until the tax is paid in full. For information, Pub 58, Utah Interest
may not be necessary if the required taxes are withheld (
W-2,
and Penalties, is available on our website at
tax.utah.gov/forms
.
TC-675R, etc.
). Use the worksheet below to determine if you
Where to File
meet the required tax payment.
Mail or deliver the completed form and prepayment to:
Automatic Extensions
Fiduciary Tax Prepayment
Utah taxpayers are automatically allowed a six month extension
Utah State Tax Commission
to file their income tax returns -
NOT
to pay their taxes.
No
210 N 1950 W
extension form is required
. Use this form only to make a prepay-
Salt Lake City, UT 84134-0250
ment.
Telephone Numbers and Web Site Information
If taxpayers do not make the required tax payments by the
For telephone assistance dial (801) 297-2200, or 1-800-662-4335
original return due date a penalty may be assessed. The required
if outside the Salt Lake City area. Our web site is
tax.utah.gov
.
payment must equal the lesser of 90 percent of your current year
tax liability or 100 percent of your previous year tax liability, before
Electronic Payment
credits (see line 11 on 2005 Utah Fiduciary Tax Return). A
You may pay your tax due electronically at the website
payment may be in the form of withholding (W-2, TC-675R, etc.),
or prepayments made on or before the return due date.
If you need an accommodation under the Americans with Disabili-
Penalty
ties Act, contact the Tax Commission at (801) 297-3811 or Tele-
If your tax payments do not equal the lesser of 90 percent of
communication Device for the Deaf (801) 297-2020. Please allow
your current year tax liability or 100 percent of your previous
three working days for a response.
year tax liability, a penalty of 2 percent of the unpaid tax will be
assessed for each month of the extension period. Also, a late
payment penalty will be imposed if the entire balance (tax,
penalty, and interest) is not paid when the return is filed. In
addition, a late filing penalty will be imposed if the return is filed
after the extension due date.
Prepayment Worksheet: Use this worksheet to calculate your required prepayment. Pay the amount on line 11 on or before the filing deadline.
1.
$
1. Fiduciary tax you expect to owe this year
8. Utah tax liability for preceding year (as filed,
x .90
amended, or audited)
8.
2. Rate to determine minimum payment
2.
9. Prepayments from line 6 above
9.
3. Multiply line 1 by rate on line 2
3.
10. Amount required to equal previous year's liability
4. Utah fiduciary tax withheld as shown on
(subtract line 9 from line 8)
10.
W-2's, TC-675R's, etc. for this year
4.
11. Lesser of line 7 or line 10. Enter this amount
5. Previous tax prepayments made for this year
5.
$
on the coupon below and send coupon with payment.
11.
6. Total prepayments for this year
Do not file this coupon if your tax liability is zero
$
(add lines 4 and 5)
6.
or if you are getting a refund.
7. Amount required to equal 90 percent (subtract
line 6 from line 3). If less than zero, enter "0"
$
7.
Clear form
SEPARATE AND RETURN ONLY THE BOTTOM PORTION WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.
TC-548
Fiduciary Income Tax
Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0250
Rev. 12/06
Prepayment Coupon
F
Name of estate or trust
Federal ID number
Tax year
P
Name of fiduciary
P
Fiduciary address
0
For Office Use Only
0
State
Zip code
City
8
00
Payment amount enclosed
$
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.
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