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Electronic Funds Transfer
Paying Tax by ACH Credit

General Information Because the ACH system requires at least one day to
Electronic Funds Transfer (EFT) is a method to pay your transfer funds, you must authorize your payment at least one
taxes electronically. EFT is safe, secure, efﬁ cient and less business day before the due date. Some banks may require
expensive than paper checks. more than one day to process EFT payments. Check with
your bank to allow enough processing time for your payment.
This publication explains how to make tax payments using
the ACH credit method.
Making Your First EFT Payment
NOTE: EFT is a payment method only. You must ﬁ le a tax Many banks require a pre-note (test transmission) for a
return separately for each period. zero amount before they will transfer actual funds. This may
take up to 10 days to complete. Contact your bank for more
Pre-authorization information.
You must submit form TC-86, Registration to Make Utah Tax Notify the Tax Commission in advance of the pre-note by
Payments Through EFT ACH Credit, and be approved before calling 801-297-3817 or 1-800-662-4335 ext. 3817.
you can make ACH credit payments. See form TC-86 at the
end of this publication. We will send you written conﬁ rmation
when we approve your registration. Allow up to 10 days for Addendum
conﬁ rmation. Your transfer must include addenda information to identify
your payment. Transfers must conform to the Tax Payment
(TXP) Banking Conventions. Authorize your bank to make
Rules and Guidelines ACH-Credit CCD + TXP addendum transfers.
All laws and rules concerning Utah taxes, reporting periods
and deadlines remain valid for EFT payments.
Addendum Transfer
We may assess a penalty for late payments. Payments are Format and Content
considered late if they: Make the EFT payment as follows:
• arrive in the Tax Commission bank account after the due Credit to: Utah State Tax Commission
date, or Bank: Wells Fargo Bank
• do not include all the required information. 299 S Main St
For due dates, see Due Dates in this publication. Salt Lake City, UT 84111
Routing number: 1210-00248
Account number: 051-08051-61
Getting Started Use only the ﬁ rst 11 digits of your 14-character tax ac-
You must authorize your bank to make EFT transfers. Make count number. Do not include the three letters at the end
a separate transfer for each tax account and each reporting of the number.
period.
When you authorize an EFT transfer, your bank will require
you to specify a settlement date. The settlement date is the
date your electronic payment will be taken from your account
and credited to the Tax Commission’s account. Payments
you authorize before the tax due date will not be made until
the settlement date.

TI-01, Rev. 9/18 page 1

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Addendum Record Format and Content
The addendum record must include the following ﬁ elds. Fields marked with a ( ) may vary, so pay special attention to 1
those entries.
When coding ﬁ eld 7, you must use a valid “tax period end-date” (YYMMDD) for the tax period. Using the transmission 
or due date in this ﬁ eld will delay processing.

                 Field   Length Contents                                    Description
                 1     3        TXP                                         Segment identiﬁ er
                 2     1        *                                           Field separator
                 3   1 11       NNNNNNNNNNN                                 Utah account number. Enter the ﬁ rst 11 numbers, but 
                                                                            not the last three letters (e.g., if your account number 
                                                                            is 12345678-002-WTH, enter 12345678002). DO NOT 
                                                                            enter hyphens.
                 4     1        *                                           Field separator
                 51    4        NNNN                                        Tax type code. See Tax Type Codes below. 
                 6     1        *                                           Field separator
                 7  1  6        YYMMDD                                      Tax period end date 
                                                                            (e.g., March 31, 2011 = 110331)
                 8     1        *                                           Field separator
                 9     1        T                                           Amount type code
                 10    1        *                                           Field separator
                 11  1 2-10     $$$$$$$¢¢                                   Payment amount. Include dollars and cents only. Do not 
                                                                            include decimal points, commas or leading zeros.
                 12    5        *****                                       Field separator
                 13  1 6        XXXXXX                                      Taxpayer ID veriﬁ cation. Use the ﬁ rst six characters of the 
                                                                            taxpayer’s name. Drop any common words, such as “the.” 
                 14    1        \                                           Segment terminator
                 1Variable ﬁ eld provided by the taxpayer

Tax Type Codes
Tax Type                               Tax Type Code                                   Prepaid disposable cell phone fee .....................0405
Beer                                                                                   Sexually explicit business tax .............................0405
Beer tax ..............................................................0630            Waste tire recycling fee ......................................0405
Corporate/Partnership                                                                  Emergency services telephone fee ....................0407
Corporate/Partnership tax ..................................0220                       Municipal telecommunications license tax .........0408
Fuel                                                                                   Radioactive waste tax ........................................0900
Fuel tax ..............................................................0500            Brine shrimp tax .................................................2000
Insurance                                                                   Sales
Insurance premium tax .......................................0710                      Sales and use tax ...............................................0400
Self insurance tax ...............................................0715                 Transient room tax ..............................................0401
Oil, Gas, Severance                                                                    Motor vehicle rental tax ......................................0403
Oil & gas severance tax (prepayments) .............0840                                Restaurant tax ....................................................0404
Oil & gas severance tax (payment with return) ..0841                                   Municipal energy sales and use tax ...................0406
Oil & gas conservation tax .................................0803            Tobacco
Mining severance tax (prepayments) .................0880                               Cigarette stamps ................................................0720
Mining severance tax (payment with return) ......0881                                  Tobacco products tax .........................................0730
Other Taxes                                                                 Withholding
Lubricating oil fee ...............................................0405                Withholding tax ...................................................0110
Multichannel audio/visual tax .............................0405                        Mineral production withholding ...........................0800

TI-01, Rev. 9/18                                                                                                                          page 2

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Due Dates
Payments are due the last day of the month after the ﬁ ling 
period ends. For example, April-June period payments are 
due July 31.
If the due date is on a weekend or holiday, payments are due 
the next business day.
                                                              • • • • • • • • • • • • • • •
Additional Information

Sales Tax
Filers whose annual Utah sales tax liability is $96,000 or 
more must pay sales and sales-related taxes by EFT. See 
Pub 25, Sales and Use Tax General Information.                EFT Help Line: 801-297-3817 or 800-662-4335, ext. 3817
                                                              Online ﬁ ling: tap.utah.gov
Corporate Tax
Filers can pay by ACH Credit.                                 Forms online: tax.utah.gov/forms
The tax period end date for corporate tax is the taxable year 
end date.

Fuel Tax
The following fuel tax types can pay by ACH Credit: Motor 
fuel, special fuel, aviation fuel, compressed natural gas and 
environmental assurance. Filers must submit their returns in 
XML format. See Pub 66, Fuel Tax General Information.

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Utah State Tax Commission                                                                                                     TC-86
Requisition to Make Utah Tax Payments Through EFT ACH Credit                                                                  Rev. 11/16
                                                                                                                          tax.utah.gov
     Taxpayers who make Utah tax payments using EFT ACH Credit must follow the terms and conditions set forth below. 
     Complete and sign this application, and submit it to the Tax Commission at the address below.

Company Identification
Company name                                                                 Utah 14-digit tax account number             Tax Type Code
                                                                             (list each separately)*                          (see below)
Address                                                                                                                    

City                                               State     ZIP Code

Telephone number            Fax number                       Federal EIN

Email address 

Contact person within the company           Contact person’s title

    *If you do not know your 14-digit account number, enter your EIN.
Company Authorization and Agreement
 The above taxpayer will initiate tax payments to the Utah State Tax Commission using electronic funds transfer through the ACH 
 Credit method. Funds will be electronically remitted from the taxpayer’s bank account to the Tax Commission’s bank account.
 The Taxpayer will follow all procedures for each tax type and will conform to the addendum transfer format and content detailed 
 in Electronic Funds Transfer - EFT (at tax.utah.gov/billing/payments). All Utah tax laws and rules will remain in effect.
 By signing this registration I confirm all the information is correct and I will follow the addendum format and content 
 in Electronic Funds Transfer - EFT.
                            Authorized signature

                            Title                                                   Date

To Request EFT Authorization...
  •  Fill out, sign and mail this form to the address below, or fax to 801-297-7698

                 Electronic Funds Transfer Unit
                 Utah State Tax Commission
                 210 North 1950 West
                 Salt Lake City, UT  84134

        7D[ 7\SH &RGHV
        Tax Type                                      Tax Type Code     Tax Type                                 Tax Type Code
        Beer                                                            Other Taxes Continued
        Beer Tax                                         0630           Sexually explicit business tax           0405
        Corporate/Partnership                                           Waste Tire Recycling Fee                 0405
        Corporate/Partnership Tax                        0220           Emergency Services Telephone Fee         0407
                                                                        Municipal Telecommunications License Tax 0408
        Fuel                                                            Radioactive Waste Tax                    0900
        Fuel Tax                                         0500           Brine Shrimp Tax                         2000
        Insurance                                                       Sales
        Insurance Premium Tax                            0710           Sales and Use Tax                        0400
        Self Insurance Tax                               0715           Transient Room Tax                       0401
        Oil, Gas, Severance                                             Motor Vehicle Rental Tax                 0403
        Oil & Gas Severance Tax (Prepayments)            0840           Restaurant Tax                           0404
        Oil & Gas Severance Tax (Payment with Return)    0841           Municipal Energy Sales and Use Tax       0406
        Oil & Gas Conservation Tax                       0803           Tobacco
        Mining Severance Tax  (Prepayments)              0880           Cigarette Stamps                         0720
        Mining Severance Tax (Payment with Return)       0881           Tobacco Products Tax                     0730
        Other Taxes                                                     Wittholding
        Lubricating oil fee                              0405           Withholding                              0110
        Multichannel audio/visual tax                    0405           Mineral Production Withholding           0800
        Prepaid disposable cell phone fee                0405

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