Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 9
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26Payment Options
the signature area of the return where indicated. This
authorization applies only to the individual whose
You may pay your tax online with a credit card or an
signature appears in the Paid Preparer Section of the
electronic check (ACH debit). You may pay in full or make
return. It does not apply to the fi rm, if any, shown in
partial payments throughout the year. Online payments
that section. If you enter an “X” in the box, the part-
may include a service fee. Follow the instructions at
nership is authorizing the Tax Commission to call the
taxexpress.utah.gov.
paid preparer to answer any questions that may arise
during the processing of the return. The paid preparer
You may also mail your check or money order payable
is also authorized to:
to the Utah State Tax Commission with your return.
Write the partnership employer identifi cation number,
• give the Tax Commission any information that is
daytime telephone number and “2012 TC-65” on your
missing from the return,
check. DO NOT STAPLE check to return. Remove
• call the Tax Commission for information about the
any check stub before sending. DO NOT MAIL CASH
processing of the return or the status of any refund
with your return. The Tax Commission is not liable for
or payment(s), and
cash lost in the mail. Include the TC-544 coupon on
page 24 with your payment.
• respond to certain Tax Commission notices about
math errors, offsets, and return preparation.
Mail your return, payment and coupon (if applicable) to
the Utah State Tax Commission, 210 N 1950 W, SLC,
The partnership is not authorizing the preparer to re-
UT 84134-0270. If mailing your payment separate
ceive any refund, bind the entity to anything (including
from your return, include form TC-544, Partnership Tax
any additional tax liability), or otherwise represent the
Payment Coupon, but do NOT send another copy of
entity before the Tax Commission. The authorization will
your tax return with your payment. Doing so may delay
automatically end no later than the due date (without
posting of your payment.
regard to extensions) for fi ling the entity’s 2013 tax return.
Pay Plan Request
If the entity wants to expand the preparer’s authorization,
complete and submit to the Tax Commission form TC-
If you owe tax and are unable to pay the entire
737, Power of Attorney and Declaration of Representa-
amount owed, you may request a pay plan online at
tive. Form TC-737 is available at tax.utah.gov/forms.
taxexpress.utah.gov. You may also call 801-297-7703
If you wish to revoke the authorization before it ends,
(or 1-800-662-4335 ext. 7703 outside the Salt Lake
submit your request in writing to the Utah State Tax
area), or complete form TC-804B, Business Tax
Commission, attention Taxpayer Services, 210 N 1950
Payment Agreement Request. Get forms online at
W, SLC, UT 84134.
tax.utah.gov/forms. If approved, you will receive a let-
ter or email confi rming the acceptance of your request.
Paid Preparer
A pay plan does not stop the accrual of penalty and
The paid preparer must enter his or her name, ad-
interest. If you do not pay in full by the return due date,
dress, and PTIN in the section below the authorized
whether or not you request a pay plan, any balance
representative’s signature on the return.
due will be subject to penalty and interest.
Preparer Penalties
If you do not submit a pay plan request form, a billing
notice for the full amount due, including penalty and
(UC §59-1-401(11))
interest, will be mailed to you.
The person who prepares, presents, procures, advises,
aids, assists or counsels another on a return, affi davit,
Payments may be submitted prior to approval of the
claim or similar document administered by the Tax
pay plan request or billing notice.
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
penalty (second degree felony with a fi ne from $1,500
to $25,000).
Page 7
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