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If you owe tax and are unable to pay all or a portion of the amount owed, you may request a payment agreement by completing and submitting one of the Payment Agreement forms listed below. If approved, you will receive a letter confirming the acceptance of your request.
A payment agreement does not stop the accrual of penalty and interest. If you do not pay in full by the return due date, whether or not you request a payment agreement, any balance due will be subject to penalty and interest and a lien may be filed to secure the debt.
If you do not submit a payment agreement request form, a billing notice for the full amount due, including penalty and interest, will be mailed to you. Upon receiving this notice, you must pay the total amount due, unless you request a payment agreement by completing and mailing form TC-804 or TC-804B, or calling (801) 297-7703 or 1-800-662-4335 ext 7703. If you have not received confirmation of your payment agreement plan within 45 days, please contact us. Your return information must be on your account, so please allow us time to process before making your request.
Payments may be submitted prior to approval of the payment agreement or billing notice.
Mail the form to:
Utah State Tax Commission
210 N 1950 W
SLC, UT 84134
Payment for amounts due may be made online by credit card using the PaymentExpress web application (http://paymentexpress.utah.gov). PaymentExpress accepts MasterCard, Discover Card and American Express credit cards. Payments by credit card may be made by you online or on the telephone with assistance from a Tax Commission agent. A convenience fee is charge for payments made electronically by credit card. Please see the PaymentExpress application for details.
Please contact the Tax Commission Taxpayer Services Division at (801) 297-2200 or (801) 297-7703 for additional information. Questions may also be emailed to: taxmaster@utah.gov.
Payment for amounts due may be made online by direct debit (electronic check) against a checking account or a savings account using the PaymentExpress web application (http://paymentexpress.utah.gov). Payments by direct debit may be made by you online or on the telephone with assistance from a Tax Commission agent. A fixed convenience fee is assessed for payments made electronically by direct debit (electronic check). Please see the PaymentExpress application for details.
Please contact the Tax Commission Taxpayer Services Division at (801) 297-2200, or (801) 297-7703 for additional information. Questions may also be emailed to: taxmaster@utah.gov