Pay Plan Rules & Consequences
Last Updated on April 23, 2013
When you enter into a pay plan agreement with the Utah State Tax Commission, you agree to complete specific actions by a given date. If those actions are not completed on time, there are consequences. The following describes those actions and consequences for most tax accounts and payment plans.
- Pay Plans are not a statutory right, they are a service offered by the Utah State Tax Commission and are subject to guidelines enforced by the Taxpayer Services Division.
- All notices relating to pay plans are sent by email.
What To Do
- If you have an auto-debit pay plan, you must make sure funds are available before the due date.
- If you are making the payments manually, you must make all payments in full and by the due date.
- Taxpayer Access Point
- It is best if you make your payment by logging into your secure Taxpayer Access Point (TAP) account at taxexpress.utah.gov.
- Making a payment by E-check (ACH Debit) from your checking or savings account is free.
- There is a fee to use your credit card. We accept American Express, Discover, and Master Card.
- In TAP, you can also make an e-check payment without logging into your account.
- You may send your payment by standard mail if you don’t have access to electronic payment options.
- Make your check or money order payable to the Utah State Tax Commission.
- Make sure you put your name and account number on your payment.
- Mail your payment to 210 North 1950 West, Salt Lake City, UT 84134-7000.
- You must file all required tax returns and pay them in full on or before their due date. If you create more debt your pay plan will default.
- You must contact us before your payment is due if you will not be able to make your payment or if your account will not have funds available.
- Even if you have a pay plan, we may take your state refund and other amounts the state owes you for payment toward your debt. In some cases we may also take your federal refund.
If You Default
- If you are approved for a pay plan of less than 25 months and make all payments on time, in most cases, we will not record a lien. However, if you do not make your payments on time or create more debt (a default), we may record a lien on your first default which may affect your credit report.
- We may charge you additional penalty/fees and interest.
- We may issue a garnishment against your wages, checking accounts, savings accounts and other financial accounts.
- We may legally take (seize) and sell your property.