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. |
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. |