Tc-40 Forms And Instructions - Individual Income Tax Page 13
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If you fi ll in the Third Party Designee area, you (and your
You may make payments prior to approval of the pay plan or
spouse if fi ling a joint return) authorize the Tax Commission
prior to receiving a billing notice.
to call the designee with questions that may arise while
43. Refund
processing your return. You also authorize the designee to:
If line 39 is more than line 32, subtract line 32 from line 39.
• Give the Tax Commission any missing information from
This is your refund.
your return;
NOTE: Your refund may be applied to any outstanding federal
• Call the Tax Commission for information about the process-
ing of your return or the status of your refund or payment(s);
or state debt owed.
• Receive copies of notices or transcripts related to your
Mail your Utah refund return to Utah State Tax Commission,
return, upon request; and
210 N 1950 W, Salt Lake City, UT 84134-0260.
• Respond to certain Tax Commission notices about math
Check your Utah refund status online at taxexpress.utah.gov.
errors, offsets and return preparation.
You are not authorizing the designee to receive any refund,
44. Refund Applied To 2013 Taxes
bind you to anything (including any additional tax liability),
You may apply all or part of your refund as a prepayment
or otherwise represent you before the Tax Commission. The
for your 2013 Utah income tax liability. Enter the amount of
authorization automatically ends on the due date for fi ling your
refund you want applied to your 2013 tax on this line. Any part
2013 tax return (without regard to extensions). This is April 15,
not applied to your 2013 tax liability will be refunded to you
2014 for most people.
(unless you have other outstanding government obligations).
If you want to change the designee's authorization, complete
If you checked the UESP box on TC-40, page 3, Part 5 to have
and submit TC-737, Power of Attorney and Declaration of
your refund sent to your UESP account, you cannot apply any
Representative. Form TC-737 is available at tax.utah.gov/
of the refund to next year's tax. See UESP refund application
forms. If you want to revoke the authorization before it ends,
instructions on page 13.
submit your request in writing to the Utah State Tax Commission,
attention Taxpayer Services, 210 N 1950 W, SLC, UT 84134.
45. Direct Deposit of Refund
Paid Preparer Requirements
You will not receive a check if your refund is deposited
A paid preparer must enter his or her name, address, and
directly into your account.
PTIN in the section below the taxpayer's signature.
If you want your refund deposited directly into your checking
Preparer Electronic Filing Requirements
or savings account, enter your fi nancial institution’s routing
(UC §59-10-514.1)
number and your account number. Omit hyphens, spaces, and
If a preparer (or two or more preparers affi liated together
special symbols.
in the same establishment) prepared over 100 returns in
The check example on page 14 shows where the routing and
a prior calendar year, the preparer(s) must submit all their
account numbers are printed on your check. Your fi nancial
Utah individual income tax returns electronically. Exceptions
institution can also provide this information.
apply for taxpayers who choose not to fi le electronically and
for undue hardship on the preparer in conforming to this
If your fi nancial institution rejects your direct deposit request,
provision (see form TC-831).
you will receive a check by mail.
Preparer Penalties
If you want your direct deposit to go to an account outside of
(UC §59-1-401(11))
the United States or its territories, complete Part 6 of TC-40,
The person who prepares, presents, procures, advises, aids,
page 3.
assists, or counsels another on a return, affi davit, claim,
If you checked the UESP box in Part 5 of TC-40, page 3, you
or similar document administered by the Tax Commission,
cannot direct deposit any of your refund into your checking
and who knows or has reason to believe it may understate
or savings account. See instructions on page 13.
a tax, fee or charge is subject to both a civil penalty ($500
per document) and criminal penalties (second degree felony
Completing the Return
with a fi ne from $1,500 to $25,000).
Signature
You must sign your return. If fi ling a joint return, both husband
Attachments to Return
and wife must sign. Failing to sign the return will delay your
See the instructions on what to attach to your Utah return
refund.
on page 2.
Signature for Deceased
Tax Due
If your spouse died in 2012 or 2013 before fi ling your return
If you owe tax and choose not to pay electronically, submit
and you are fi ling a joint return, write “DECEASED” in the
form TC-547 and your check or money order with the return.
signature block for your spouse. See additional instructions on
See form TC-547 on page 29 of these instructions.
page 12. If you are not a surviving spouse and are claiming a
IRS
refund for the deceased taxpayer, attach form TC-131.
All information on your return is compared to
Third Party Designee
information fi led with the IRS.
If you want a friend, family member or other person to discuss
your 2012 Utah tax return with the Tax Commission, enter their
name and phone number in the Third Party Designee area
(page 2 of your return). Also, enter a number (up to 5 digits)
as a personal identifi cation number (PIN). If you want the paid
preparer who signed your return as the Third Party Designee,
enter "Preparer" in the designee's name area.
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