Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 6

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Penalties and interest – Utah law provides for penalties and
payments by EFT. If you would like information about this program,
interest on late or non-filed returns, returns filed without full
see Pub 43 on our website at tax.utah.gov or call (801) 297-7626.
payment and returns filed on the wrong form. To avoid penalty and
interest, returns must be postmarked or delivered with full payment
Payroll Service Providers – If you use a payroll service provider,
by the due date. Returns with due dates on Saturday, Sunday, or
returns they submit on your behalf must include a valid Utah
legal holidays, are due the next business day.
withholding tax license/account number on each withholding
coupon, the annual reconciliation form, and each W-2, 1099, or
Failure to properly file the TC-96R with accompanying W-2, TC-
TC-675R. Failure to include this identification on all returns sent
675R or 1099 forms will result in a penalty of $50 per form (up to
the Tax Commission may result in a failure to file status, not
$1,000). This penalty also applies if the Utah withholding account
receiving proper credit for payments, or penalties for failure to
number is not shown on each return, TC-96R, W-2, TC-675R
submit complete returns.
and/or 1099 form submitted.
Assistance – If you need additional information, visit our website
Processing – Use dark ink to write amounts in the boxes
at tax.utah.gov or call (801) 297-2200 or 1-800-662-4335. Please
provided. Do not make marks near the scan line at the bottom of
have your account number available, if you call. On our website,
the return.
you can download the following publications and forms:
Pub 14 – Withholding Tax Guide
Online Payment Option – You may pay your withholding tax
Pub 32 – Annual Reporting of Forms W-2, W-2c, 1099-R
online with a credit card or with an electronic check. Each online
& TC-675R
payment is subject to a convenience fee. To pay online, access
Pub 43 – Withholding Tax EFT
Payment Express at paymentexpress.utah.gov and follow the
Form TC-14 – Election to File Withholding Returns and
step-by-step instructions.
Payments Annually
Forms TC-96M (monthly), TC-96Q (quarterly), TC-96Y (yearly),
Electronic Funds Transfer – The Tax Commission has a
TC-96A (amended), TC-96R (annual reconciliation), and
voluntary ACH Credit program for remitting withholding tax
TC-96RC (corrected annual reconciliation)

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