Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 11
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33Page 10
2013 Utah Fiduciary Income Tax
42. Refund Applied To 2014 Taxes
You are not authorizing the preparer to receive any
refund, bind you to anything (including any additional
You may apply all or part of your refund as a prepay-
tax liability), or otherwise represent you before the Tax
ment for your 2014 Utah fi duciary tax liability. Enter the
Commission. The authorization automatically ends on
amount of refund you want applied to your 2014 tax on
the due date for fi ling the entity’s 2014 tax return (without
this line. Any part not applied to your 2014 tax liability will
regard to extensions).
be refunded to you (unless you have other outstanding
government obligations).
If you want to change the preparer’s authorization, com-
plete and submit form TC-737, Power of Attorney and
Completing the Return
Declaration of Representative. Form TC-737 is available
Signature
at tax.utah.gov/forms. If you want to revoke the autho-
rization before it ends, submit your request in writing
The fi duciary or an offi cer representing the estate or
to the Utah State Tax Commission, attention Taxpayer
trust must sign the return. Failing to sign the return will
Services, 210 N 1950 W, SLC, UT 84134.
delay your refund.
Attachments to Return
Preparer Penalties
See the instructions on what to attach to your Utah
(UC §59-1-401(11))
return on page 2.
The person who prepares, presents, procures, advises,
aids, assists or counsels another on a return, affi davit,
Tax Due
claim or similar document administered by the Tax Com-
If you owe tax on your return, submit form TC-549 and your
mission, and who knows or has reason to believe it may
check or money order along with the return.
understate a tax, fee or charge is subject to both a civil
Paid Preparer Information
penalty ($500 per document) and criminal penalty (sec-
The paid preparer must enter his or her name, address
ond degree felony with a fi ne from $1,500 to $25,000).
and PTIN in the section below the fi duciary’s signature.
Paid Preparer Authorization
If you want to allow the Tax Commission to discuss your
2013 Utah return with the paid preparer who signed it,
enter an “X” in the box on the right side of the signature
area of the return where indicated. This authorization
applies only to the individual whose signature appears in
the Paid Preparer Section of the return. It does not apply
to the fi rm, if any, shown in that section.
If you enter an “X” in the box, you authorize the Tax
Commission to call the paid preparer with questions
that may arise while processing the return. You also
authorize the preparer to:
•
Give the Tax Commission any missing information
from the return,
•
Call the Tax Commission for information about the
processing of the return or the status of any refund
or payment(s), and
•
Respond to certain Tax Commission notices about
math errors, offsets, and return preparation.
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