Instructions For Form Tc-20s - Utah S Corporation Tax Return - 2012 Page 8
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28Paid Preparer Authorization
Payment Options
If the corporation wants to allow the Tax Commission
You may pay your tax online with a credit card or an
to discuss their 2012 return with the paid preparer
electronic check (ACH debit). You may pay in full or make
who signed it, enter an “X” in the box to the right of the
partial payments throughout the year. Online payments
signature area of the return where indicated.
may include a service fee. Follow the instructions at
taxexpress.utah.gov.
This authorization applies only to the individual whose
signature appears in the Paid Preparer Section of the
You may also mail your check or money order payable
return. It does not apply to the fi rm, if any, shown in
to the Utah State Tax Commission with your return.
that section. If you enter an “X” in the box, the corpora-
Write the corporation employer identifi cation number,
tion is authorizing the Tax Commission to call the paid
daytime telephone number and “2012 TC-20S” on your
preparer to answer any questions that may arise during
check. DO NOT STAPLE check to return. Remove
the processing of the return. The paid preparer is also
any check stub before sending. DO NOT MAIL CASH
authorized to:
with your return. The Tax Commission is not liable for
cash lost in the mail. Include the TC-559 coupon on
• give the Tax Commission any information that is
25 with your payment.
missing from the return,
Mail your return, payment and coupon (if applicable) to
• call the Tax Commission for information about the
the Utah State Tax Commission, 210 N 1950 W, SLC,
processing of the return or the status of any refund
UT 84134-0300. If mailing your payment separate from
or payment(s), and
your return, include form TC-559, Corporation/Partner-
ship Payment Coupon, but do NOT send another copy
• respond to certain Tax Commission notices about
math errors, offsets, and return preparation.
of your tax return with your payment. Doing so may
delay posting of your payment.
The corporation is not authorizing the preparer to re-
ceive any refund, bind the entity to anything (including
Pay Plan Request
any additional tax liability), or otherwise represent the
If you owe tax and are unable to pay the entire
entity before the Tax Commission. The authorization will
amount owed, you may request a pay plan online at
automatically end no later than the due date (without
taxexpress.utah.gov. You may also call 801-297-7703
regard to extensions) for fi ling the entity’s 2013 tax return.
(or 1-800-662-4335 ext. 7703 outside the Salt Lake
If the entity wants to expand the preparer’s authorization,
area), or complete form TC-804B, Business Tax
complete and submit to the Tax Commission form TC-
Payment Agreement Request. Get forms online at
737, Power of Attorney and Declaration of Representa-
tax.utah.gov/forms. If approved, you will receive a let-
tive. Form TC-737 is available at tax.utah.gov/forms.
ter or email confi rming the acceptance of your request.
If you wish to revoke the authorization before it ends,
A pay plan does not stop the accrual of penalty and
submit your request in writing to the Utah State Tax
interest. If you do not pay in full by the return due date,
Commission, attention Taxpayer Services, 210 N 1950
whether or not you request a pay plan, any balance
W, SLC, UT 84134.
due will be subject to penalty and interest.
If you do not submit a pay plan request form, a billing
Paid Preparer
notice for the full amount due, including penalty and
The paid preparer must enter his or her name, address,
interest, will be mailed to you.
and PTIN in the section below the corporate offi cer’s
Payments may be submitted prior to approval of the
signature on the return.
pay plan request or billing notice, per the instructions
above.
Preparer Penalties
Supplemental Information
(UC §59-1-401(11))
The person who prepares, presents, procures, advises,
to be Supplied by All
aids, assists or counsels another on a return, affi davit,
S Corporations
claim or similar document administered by the Tax
Commission, and who knows or has reason to believe
All S corporations must complete this information
it may understate a tax, fee or charge is subject to
located on page 2 of the TC-20S.
both a civil penalty ($500 per document) and criminal
penalty (second degree felony with a fi ne from $1,500
to $25,000).
Page 6
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