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                                                                                                                              Clear form
                                                                                   Utah State Tax Commission
                                                                                   Business Tax                                           TC-804B
                                                                                                                                          Rev. 4/13
                                                            Payment Agreement Request

                                                                                               Get forms online - tax.utah.gov

DO NOT use this form if you are currently making payments on an existing payment agreement. Instead, call 801-297-7703 or 1-800-662-4335, ext. 7703
Business name                                                                                                     EIN or social security number (if sole proprietor)

Current address                                                                                                   Contact name

                                                                                                                  Daytime telephone number

                                                                                                                  Email address (required for pay plan reminders)

List all account numbers related to your business
Sales tax #: _________________________________________         Other tax types and #: _____________________________________
Withholding tax #: ___________________________________                                         #: _____________________________________

TIP: If you are submitting this form in response to a billing notice, do not complete lines 1 through 4.
Instead, attach the bottom section of the billing notice to this form and complete lines 5 through 7.

1.  Enter the tax return form number for which you are making this request (example, “TC-20”)

2.  Enter the tax year or period for which you are making this request
     (example, “2011” or “Apr - Jun 2011 Qtr”)
3.  Enter the total amount you owe as shown on your tax return                                                    $

4.  Enter the amount of any payment you are making with your tax return or notice                                 $
     Make your payment as large as possible to limit penalty and interest charges.

5.  Enter the amount you can pay each month. Minimum payment requirements are:                                    $
          a.  If the business is a sole proprietor or partnership, the payment should be large enough to
               pay off the tax due, penalty and interest within 24 months.
          b.  If the business is a corporation, S-corporation, LLC or LLP and the tax amount due is:
                    i. less than $5,000, your payment should be large enough to pay off the tax due, penalty
                      and interest within 24 months (minimum payment $25).
                   ii. equal to or greater than $5,000, three equal payments. If unable to pay in-full in
                      90 days, contact the Tax Commission for further instructions.
     Make your payment as large as possible to limit penalty and interest charges. Late filing, late payment
     and extension penalties may apply. Interest will be assessed and continue to accrue until the amount
     owed is paid in full. Penalty and interest information is available online at tax.utah.gov.

6.  Enter the day of the month you want your payments to be due (example, “5th day” of
     each month). Your payment must be received on or before the payment due date.
7.  You must have filed tax returns for all prior filing periods before your pay plan will be approved.
     If you have not, list the year(s) and tax types not filed and date you will be filing the returns.
Note: To enter into a pay plan you must file and pay future taxes on time and make your monthly pay plan payments to
the Tax Commission by the due date. If you do not meet these conditions, you default on your pay plan and are subject
to additional penalty, interest and fees. The Tax Commission may also record liens, garnish your wages and bank accounts,
take and sell your property, or refer your account to a collection agency.

I have read and understand the requirements of this request.
Authorized signature                                                                                                                      Date

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811
or Telecommunications Device for the Deaf 801-297-2020. Please allow three days for a response.



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Purpose of Form                                              Form Instructions
Use this form to request a monthly payment plan if           Enter the name, federal identification number (EIN)
you cannot pay the full amount you owe on your busi-         of your business, contact name and telephone number, 
ness tax return (or on a billing notice we sent you).        and email for pay plan communication. If you are a sole 
Generally, you may have up to 3 months to pay if the tax     proprietor with employees enter your EIN and social 
due is less than $5,000.                                     security number.
NOTE: A payment plan for individual income tax is            Line 4
requested on form TC-804.                                    Enter any payment amount being paid with the
                                                             return or billing notice. Pay as much as possible to lower 
Bankruptcy
                                                             the amount of penalty and interest you will be assessed.
If you are in bankruptcy do not use this form.
Instead, call 801-297-6219 or if you are out of the          Line 5
Salt Lake area 1-800-662-4335 extension 6219.                Enter the amount you can pay monthly. Pay as
                                                             much as possible each month to lower the amount of 
How Does the Agreement  Process Work?
                                                             penalty and interest you will be assessed.
If your request is approved, we will send you an
                                                             Late filing, late payment and extension penalties may 
email. The email will confirm your monthly payment 
                                                             apply. Interest will be assessed and continue to accrue 
amount and the number of required payments. It
                                                             until the amount owed is paid in full. Penalty and interest 
will also explain how to make your first payment. You will 
                                                             information is available online at incometax.utah.gov.
have the following payment options:
                                                             Line 6
1.  Pay by mail with check or money order.
                                                             Enter the day of the month you want the payment
2.  Pay in person at one of our offices.
                                                             due. This is the day the payment must be received by 
3.  Pay by Internet at tap.utah.gov.
                                                             the Tax Commission. Note: If you are mailing your 
a. Electronic check (direct debit) from your checking 
                                                             payment, allow 3 to 5 days for mail delivery.
or savings account.
b. Credit card (American Express, Discover Card,             Line 7
MasterCard and Visa). You will be charged a fee              You must have filed a return for all prior years or tax
each time you use this method of payment. The                periods. List the years for which you have not filed a tax 
fee is based on a percentage of the payment                  return. If you are unable to file a return due to lost 
made.                                                        records you need to estimate your liability. Your payment 
                                                             agreement will not be approved until all returns have 
By approving your request we agree to let you pay the 
                                                             been filed. If you have questions contact us at 
tax you owe in monthly payments instead of immediately 
                                                             801-297-7703.
paying the tax in full. In return you agree to make your 
monthly payments on time. You also agree to meet all         Signatures
of your future tax liabilities. This means that you must     The business owner must sign the request.
have enough prepayments and proper securing of trust 
                                                             Submit to:
fund taxes so that your future tax liability is paid in full 
                                                              Utah State Tax Commission
when you file a timely return.
                                                              210 N 1950 W
Any refund due you in a future year or tax period will be     SLC, UT 84134-7000
applied against the amount you owe.
                                                              or fax form to: 801-297-6202
Important Note: Failure to make your payments on time 
                                                             Email Address  Note: All communication on pay plan is 
or failure to file and/or pay future returns when due, will 
                                                             by email. Include your email address where indicated. 
break your payment agreement. If you break the agree-
                                                             The email address will be used to send you notice of 
ment we can take action to collect the tax you owe in full 
                                                             approval and to remind you of your pay plan.
and place liens on your real and tangible personal 
property. Business owners and officers of corporations, 
S-corporations and limited liability companies may be 
assessed a penalty equal to 100 percent of the tax due 
and liens can be filed against real and personal
property.






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