Form Tc-65 Form Tc-65 Tax Return & Instructions Page 9
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27Line 7 – Amended Returns Only
signature appears in the Paid Preparer Section of the
return. It does not apply to the fi rm, if any, shown in
This line is only used for amended returns. Enter the
that section. If you enter an “X” in the box, the part-
amount of tax paid with the original return and/or sub-
nership is authorizing the Tax Commission to call the
sequent payments made prior to fi ling this amended
return less any previous refunds (exclude refund in-
paid preparer to answer any questions that may arise
terest). A net refund should be entered as a negative
during the processing of the return. The paid preparer
is also authorized to:
amount (preceded by a minus sign).
• give the Tax Commission any information that is
Line 8 – Total Payments
missing from the return,
Enter the total of lines 6 and 7.
• call the Tax Commission for information about the
Line 9 – Tax Due
processing of the return or the status of any refund
If line 5 is larger than line 8, subtract line 8 from line 5.
or payment(s), and
• respond to certain Tax Commission notices about
Line 10 – Penalties and Interest
math errors, offsets, and return preparation.
Enter any penalties and interest that apply to this return.
See Pub 58, Utah Interest and Penalties.
The partnership is not authorizing the preparer to re-
ceive any refund, bind the entity to anything (including
Line 11 – Total Due - Pay This Amount
any additional tax liability), or otherwise represent the
Add lines 9 and 10. Pay online at taxexpress.utah.gov.
entity before the Tax Commission. The authorization will
Or you may send a check or money order with your
automatically end no later than the due date (without
return (make payable to the Utah State Tax Commis-
regard to extensions) for fi ling the entity’s 2014 tax return.
sion). Do not mail cash. The Tax Commission assumes
If the entity wants to expand the preparer’s authorization,
no liability for loss of cash placed in the mail. Complete
complete and submit to the Tax Commission form TC-
the TC-544 coupon at the back of this book and send
737, Power of Attorney and Declaration of Representa-
with your payment.
tive. Form TC-737 is available at tax.utah.gov/forms.
See Payment Options below for information about
If you wish to revoke the authorization before it ends,
making payments.
submit your request in writing to the Utah State Tax
Commission, attention Taxpayer Services, 210 N 1950
Line 12 – Overpayment
W, SLC, UT 84134.
If line 8 is larger than the sum of line 5 and line 10, sub-
tract the sum of line 5 and line 10 from line 8.
Paid Preparer
The paid preparer must enter his or her name, ad-
Line 13 – Amount of Overpayment to be Applied
dress, and PTIN in the section below the authorized
to Next Taxable Year
representative’s signature on the return.
All or part of any overpayment shown on line 12 may
be applied as an advance payment for the next tax
Preparer Penalties
year. Enter the amount to be applied (may not exceed
(UC §59-1-401(11))
the overpayment on line 12).
The person who prepares, presents, procures, advises,
Line 14 – Refund
aids, assists or counsels another on a return, affi davit,
Subtract line 13 from line 12. This is the amount to be
claim or similar document administered by the Tax
refunded to you.
Commission, and who knows or has reason to believe
it may understate a tax, fee or charge is subject to
both a civil penalty ($500 per document) and criminal
Signature and Date Line
penalty (second degree felony with a fi ne from $1,500
Sign and date the return. A refund will not be allowed
to $25,000).
without a signature.
Payment Options
In the case of a partnership, LP or LLP, a general partner
must sign the return. In the case of an LLC, a member
You may pay your tax online with a credit card or an
must sign the return, or if the LLC has vested manage-
electronic check (ACH debit). You may pay in full or make
ment in a manager or managers, a manager must sign the
partial payments throughout the year. Online payments
return. If receivers, trustees in bankruptcy or assignees
may include a service fee. Follow the instructions at
are operating the property or business of the partnership/
taxexpress.utah.gov.
LP/LLP/LLC, then the receiver, trustee or assignee must
sign the return.
You may also mail your check or money order payable
to the Utah State Tax Commission with your return.
Write the partnership employer identifi cation number,
Paid Preparer Authorization
daytime telephone number and “2013 TC-65” on your
If the partnership wants to allow the Tax Commission
check. DO NOT STAPLE check to return. Remove
to discuss their 2013 return with the paid preparer
any check stub before sending. DO NOT MAIL CASH
who signed it, enter an “X” in the box to the right of
with your return. The Tax Commission is not liable for
the signature area of the return where indicated. This
cash lost in the mail. Include the TC-544 coupon on
authorization applies only to the individual whose
page 25 with your payment.
Page 7
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