Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 10
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332013 Utah Fiduciary Income Tax
Page 9
to fi le and pay penalties will apply, as if the extension
Keep withholding forms with your records. Do not
had not been granted. Also, include this penalty on line
attach them to your Utah return. Processing may be
39, if applicable.
delayed or the withholding tax credit disallowed if you
There is no late fi ling penalty (including on an amended
do not complete the TC-41W, Part 1 with all required
return) if you have no tax due on the return.
information.
INTEREST: Calculate interest from the due date to the
34. Credit for Utah Fiduciary Tax Pre-
date paid. The 2014 rate is 2%. Include this interest on
paid
line 39, if applicable.
Prepayments include payments made with form TC-548,
40. Total Due - Pay this Amount
Fiduciary Income Tax Prepayment Coupon, and any
amount of the previous year’s refund applied to your
Add any penalty and interest you owe on line 39 to the
current tax liability.
tax on line 38. Pay this amount with your return. Include
a TC-549 coupon with your payment.
35. Amended Return Only -
PAYMENT OPTIONS
Previous Payments
You may pay your tax online with your credit card or with
Use this line only for an amended return. Enter the total
an electronic check (ACH debit). Online payments may
tax paid with the original return plus any later tax payments
include a service fee. Follow the instructions at taxex-
for the tax year being amended. Do not include on this line
press.utah.gov.
any penalty, interest or fees paid on the previous return.
You may also mail your check or money order payable to
36. Refundable Credits
the Utah State Tax Commission with your return. Write
The following refundable credits are entered on TC-41A,
your daytime phone number, and “2013 TC-41” on your
Part 5. Enter the sum of all refundable credits on line 36
check. DO NOT STAPLE check to return. Remove any
of TC-41.
check stub before sending. DO NOT MAIL CASH with your
• Renewable Commercial Energy Systems Tax Credit
return. The Tax Commission is not liable for cash lost in
• Targeted Business Tax Credit
the mail. Include the TC-549 coupon with your payment.
• Pass-through Entity Withholding Tax Credit
Mail your payment, coupon and Utah return to Utah
• Mineral Production Withholding Tax Credit
State Tax Commission, 210 N 1950 W, Salt Lake City,
• Agricultural Off-highway Gas/Undyed Diesel Credit
UT 84134-0250.
• Farm Operation Hand Tools Credit
ALLOW AT LEAST 90 DAYS FOR YOUR RETURN TO
See instructions for TC-41A, Part 5, and an explanation
BE PROCESSED.
of each refundable credit beginning on page 17 of these
instructions.
PAYMENT AGREEMENT REQUEST
A payment agreement cannot be set up until your return
37. Total Withholding and Refundable
is processed.
Credits
If you cannot pay the full amount you owe, register using
Add lines 33 through 36.
Taxpayer Access Point (TAP) at taxexpress.utah.gov and
click on “Request Pay Plan or e-reminder.” Or, you may
38. Tax Due
contact the Tax Commission at 801-297-7703, or outside
If line 32 is more than line 37, subtract line 37 from line
the Salt Lake area at 1-800-662-4335 ext. 7703.
32. This is the tax you owe.
TAP can be accessed at taxexpress.utah.gov. It allows
39. Penalty and Interest
many free services, including e-fi le and e-pay, as well as
If you are fi ling your return or paying any tax late, you
allowing you to monitor your own income tax account,
may owe penalties and interest. Calculate your penalty
request a pay plan and provide an email address to
and interest by using the Penalty and Interest Calculator
receive a pay plan reminder email address to receive a
at taxexpress.utah.gov or by following the instructions
pay plan email.
in Pub 58, Utah Interest and Penalties at tax.utah.gov/
Pay plan requests will be considered after your return
forms. The Tax Commission will send you a bill if you do
is processed. If your plan request is accepted, you will
not pay the penalties and interest with your return or the
receive an email stating the terms and conditions of the
penalty and/or interest were calculated incorrectly.
agreement. A pay plan does not stop penalty and interest
PENALTIES: You may receive a penalty for not fi ling your
from accruing and we may still fi le a tax lien to secure
return on time and for not paying any tax due on time. The
the debt.
penalties are a percentage of the unpaid tax, based on
You may make payments prior to approval of the pay plan
the number of days late. Instructions to calculate these
or prior to receiving a billing notice.
penalties are found at tax.utah.gov/billing/penalties-
interest and in Pub 58, Utah Interest and Penalties at
41. Refund
tax.utah.gov/forms. Include these penalties on line 39,
If line 37 is more than line 32, subtract line 32 from line
if applicable.
37. This is your refund.
A penalty for underpaying an extension prepayment is
2% of the unpaid tax per month of the extension period.
If the return is not fi led by the extension due date, failure
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