Form Tc-40 - Individual Income Tax Return Instructions

PAYMENT OPTIONS

The check example on page 11 shows where the routing and

You may pay your tax online with your credit card or with an

account numbers are printed on your check. Your ﬁ nancial

electronic check (ACH debit). Online payments may include a

institution can also provide this information.

service fee. Follow the instructions at taxexpress.utah.gov.

If your ﬁ nancial institution rejects your direct deposit request,

You may also mail your check or money order payable to the

you will receive a check by mail.

Utah State Tax Commission with your return. Write your day-

In order to comply with banking rules, if you want your direct

time phone number and "2011 TC-40" on your check. DO NOT

deposit to go to an account outside of the United States or

STAPLE check to return. Remove any check stub before sending.

its territories, check the box below the account number. The

DO NOT MAIL CASH with your return. The Tax Commission is

Tax Commission cannot transfer funds outside of the United

not liable for cash lost in the mail. Include the TC-547 coupon

States and checking this box will cause any refund to be sent

with your payment.

to you by check.

Mail your payment, coupon and Utah return to the Utah State Tax

If you checked the UESP box on line 46, you cannot direct

Commission, 210 N 1950 W, Salt Lake City, UT 84134-0266.

deposit any of your refund into your checking or savings

account. See instructions for line 46 below.

IF FILING A PAPER RETURN, ALLOW AT LEAST 90 DAYS

FOR YOUR RETURN TO BE PROCESSED.

46. UESP Refund Election

PAYMENT AGREEMENT REQUEST

(UC §59-10-1313)

A payment agreement plan cannot be set up until your

If you elect to have your refund sent to your UESP

return is processed.

account(s), do not enter anything on lines 44 and 45.

If you cannot pay the full amount you owe, register using

You may have your entire refund automatically contributed to

Taxpayer Access Point (TAP) at taxexpress.utah.gov and click

your Utah Educational Savings Plan (UESP) 529 individual

on "Request Pay Plan or Waiver." Or you may contact the Tax

account(s) by entering an "X" on line 46. Partial refunds are not

Commission at 801-297-7703, or outside the Salt Lake area

allowed. The refund will be sent to UESP along with your name,

at 1-800-662-4335 ext. 7703.

address, and social security number as identiﬁ cation.

TAP is a feature of taxexpress.utah.gov. It allows many free

UESP will deposit your refund into your UESP account. If you

services, including e-ﬁ le and e-pay, as well as allowing you

have multiple UESP individual accounts under your social

to monitor your own income tax account and request a pay

security number, your refund will be divided equally among

plan.

all your individual accounts. Both social security numbers

from a joint return will be matched to existing UESP individual

Pay plan requests will be considered after your return is

accounts for dividing the refund.

processed. If accepted, you will receive a letter or email stating

the terms and conditions of the agreement. A pay plan does

If you do not have a UESP individual account, UESP will send

not stop penalty and interest from accruing and we may still

you an Individual Account Agreement to open an account. If

ﬁ le a tax lien to secure the debt.

you do not return the signed agreement to UESP within the

designated time frame, your refund will be returned to you by

You may make payments prior to approval of the pay plan or

UESP without interest or earnings.

prior to receiving a billing notice.

NOTE: Your refund will not be deposited to your UESP

43. Refund

individual account until your return has completed processing,

If line 39 is more than line 32, subtract line 32 from line 39.

which may take up to 90 days. Any outstanding federal or

This is your refund.

state debt you owe may be subtracted from your refund

before it is deposited into your UESP individual account(s).

NOTE: Your refund may be applied to any outstanding federal

The refund will be treated as a current year contribution in

or state debt owed.

the year deposited.

Mail your Utah return to Utah State Tax Commission, 210 N

For more information on UESP accounts, call 801-321-7188

1950 W, SLC, UT 84134-0260.

or 1-800-418-2551, or visit .

Check your refund status online at taxexpress.utah.gov.

Completing the Return

44. Refund Applied To 2012 Taxes

Signature

You may apply all or part of your refund as a prepayment for

You must sign your return. If ﬁ ling a joint return, both husband

your 2012 Utah income tax liability. Enter the amount of refund

and wife must sign. Failing to sign the return will delay your

you want applied to your 2012 tax on this line. Any part not

refund.

applied to your 2012 tax liability will be refunded to you (unless

Signature for Deceased

you have other outstanding government obligations).

If your spouse died in 2011 or 2012 before ﬁ ling your return and

If you checked the UESP box on line 46, you cannot apply

you are ﬁ ling a joint return, write “DECEASED” in the signature

any of the refund to next year's tax. See instructions for line

block for your spouse. See additional instructions on pages

3 and 5. If you are not a surviving spouse and are claiming a

46 below.

refund for the deceased taxpayer, attach form TC-131.

45. Direct Deposit of Refund

Attachments to Return

You will not receive a check if your refund is deposited

Attach ONLY the following with your TC-40:

directly into your account.

• All applicable Utah schedules (TC-40A, TC-40B, TC-40C,

TC-40S, and/or TC-40W);

If you want your refund deposited directly into your checking

• An explanation of any other adjustment entered on TC-40A,

or savings account, enter your ﬁ nancial institution’s routing

Part 1, using code 69 or Part 2, using code 79.

number and your account number. Omit hyphens, spaces, and

• A copy of Utah TC-40LIS if you are a building project owner

special symbols.

of a low-income housing unit.

Form Tc-40 - Individual Income Tax Return Instructions - 2011 Page 12

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