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Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 5

Quarterly and monthly filers should send the annual reconciliation

sell or discontinue your business, incorporate, change ownership,

separate from the fourth quarter or twelfth month return.

or cease to pay wages.

Address and name changes do not require a new booklet to be

If the reconciliation shows additional taxes or credits are due, file

an amended return, form TC-96A, for the appropriate period, with

issued. Continue to use the forms in this booklet. The Tax

payment for the additional taxes due.

Commission will update your account and the new name and/or

address will be used in future correspondence.

Amended Return, TC-96A – Use this form to amend a previously

If the business is sold or the ownership status is changed (e.g. sole

filed return. Write the tax period you are amending in the space

provided. Enter the total corrected withholding amount on line 1,

proprietor to partnership), the new owner(s) cannot use the Utah

not the amount of the adjustment.

withholding tax license/account number nor report withholding on

the returns of the previous owner. The new owner(s) must apply

If additional taxes are owed, include the amount owed plus interest

for a new withholding account number using form TC-69 or online

from the original filing period due date to the date amended.

Unpaid balances will result in additional penalties and/or interest.

See Pub 58, Utah Interest and Penalties.

Remittance and Mailing – Make checks or money orders payable

to the Utah State Tax Commission and mail with the original

If a refund is due, include a letter indicating whether the refund is

coupon, using the envelopes provided. Make sure the Tax

to be returned or credited to future periods.

Commission address on the return is showing through the window

of the envelope. Place both the check and return facing the same

Note: If an amended return is filed after the annual reconciliation,

direction.

you must also file a corrected reconciliation, form TC-96RC.

Records – You are required to maintain records of income paid to

Notice of Change, TC-96C – File this form if you change your

employees and taxes withheld. For your convenience, a payment

business address or mailing address, change your business name,

record is provided on the inside cover of this booklet.

Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 5