Form Tc-41 - Fiduciary Income Tax - 2012 Page 10
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31Page 8
2012 Utah Fiduciary Income Tax
PAYMENT AGREEMENT REQUEST
36. Total Withholding and Refundable
A payment agreement cannot be set up until your return
Credits
is processed.
Add lines 32 through 35.
If you cannot pay the full amount you owe, register using
37. Tax Due
Taxpayer Access Point (TAP) at taxexpress.utah.gov
If line 31 is more than line 36, subtract line 36 from line
and click on “Request Pay Plan or Waiver.” Or, you may
31. This is the tax you owe.
contact the Tax Commission at 801-297-7703, or outside
the Salt Lake area at 1-800-662-4335 ext. 7703.
38. Penalty and Interest
TAP can be accessed at taxexpress.utah.gov. It allows
If you are fi ling your return or paying any tax late, you
many free services, including e-fi le and e-pay, as well
may owe penalties and interest. Calculate your penalty
as allowing you to monitor your own income tax account
and interest by using the Penalty and Interest Calculator
and request a pay plan.
at taxexpress.utah.gov or by following the instructions
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
is processed. If your plan request is accepted, you will
do not pay the penalties and interest with your return or
receive a letter or email stating the terms and conditions
the penalty and/or interest were calculated incorrectly.
of the agreement. A pay plan does not stop penalty and
interest from accruing and we may still fi le a tax lien to
PENALTIES: You may receive a penalty for not fi ling your
secure the debt.
return on time and for not paying any tax due on time. The
penalties are a percentage of the unpaid tax, based on
You may make payments prior to approval of the pay
the number of days late. Instructions to calculate these
plan or prior to receiving a billing notice.
penalties are found at tax.utah.gov/billing/penalties-
40. Refund
interest and in Pub 58, Utah Interest and Penalties at
tax.utah.gov/forms. Include these penalties on line
If line 36 is more than line 31, subtract line 31 from line
38, if applicable.
36. This is your refund.
A penalty for underpaying an extension prepayment
41. Refund Applied To 2013 Taxes
is 2% of the unpaid tax per month of the extension
You may apply all or part of your refund as a prepay-
period. If the return is not fi led by the extension due
ment for your 2013 Utah fi duciary tax liability. Enter the
date, failure to fi le and pay penalties will apply, as if
amount of refund you want applied to your 2013 tax on
the extension had not been granted. Also, include this
this line. Any part not applied to your 2013 tax liability will
penalty on line 38, if applicable.
be refunded to you (unless you have other outstanding
There is no late fi ling penalty (including on an amended
government obligations).
return) if you have no tax due on the return.
Completing the Return
INTEREST: Calculate interest from the due date (April
Signature
15, 2013) to the date paid. The 2013 rate is 2%. Include
The fi duciary or an offi cer representing the estate or
this interest on line 38, if applicable.
trust must sign the return. Failing to sign the return will
39. Total Due - Pay this Amount
delay your refund.
Add any penalty and interest you owe on line 38 to the
Attachments to Return
tax on line 37. Pay this amount with your return. Include
See the instructions on what to attach to your Utah
a TC-549 coupon with your payment.
return on page 2.
PAYMENT OPTIONS
Tax Due
You may pay your tax online with your credit card or
If you owe tax on your return, submit form TC-549 and your
with an electronic check (ACH debit). Online payments
check or money order along with the return.
may include a service fee. Follow the instructions at
Paid Preparer Information
taxexpress.utah.gov.
The paid preparer must enter his or her name, address
You may also mail your check or money order payable to
and PTIN in the section below the fi duciary’s signature.
the Utah State Tax Commission with your return. Write
Paid Preparer Authorization
your daytime phone number, and “2012 TC-41” on your
If you want to allow the Tax Commission to discuss your
check. DO NOT STAPLE check to return. Remove
2012 Utah return with the paid preparer who signed it,
any check stub before sending. DO NOT MAIL CASH
enter an “X” in the box on the right side of the signature
with your return. The Tax Commission is not liable for
area of the return where indicated. This authorization
cash lost in the mail. Include the TC-549 coupon with
applies only to the individual whose signature appears in
your payment.
the Paid Preparer Section of the return. It does not apply
Mail your payment, coupon and Utah return to Utah
to the fi rm, if any, shown in that section.
State Tax Commission, 210 N 1950 W, Salt Lake City,
If you enter an “X” in the box, you authorize the Tax
UT 84134-0250.
Commission to call the paid preparer with questions
ALLOW AT LEAST 90 DAYS FOR YOUR RETURN TO
BE PROCESSED.
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