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Utah State Tax Commission
TC-546
Individual Income Tax Prepayment Coupon (This is NOT an extension form) Rev. 4/13
Prepayment Payment Worksheet
Use this form to make individual income tax prepayments toward your Use this worksheet to calculate your minimum required prepayment.
tax liability prior to the due date of your return. Prepayments may not Pay the amount on line 9 on or before the return due date.
be necessary if taxes are withheld (W-2, TC-675R, etc.), the previous
1. Tax you expect to owe this year 1 _____
year’s refund was applied to the current year, or you have credit
carryovers. Use the worksheet to see if you must make a payment. 2. Minimum payment rate 2 x .90
3. Multiply line 1 by the rate on line 2 3 _____
Automatic Extensions
You automatically have a six month extension to file your Utah 4. Utah tax liability for the previous year
individual income tax return - NOT to pay your taxes. No extension (as filed, amended or audited) 4 _____
form is required. Use this form only to make a prepayment. 5. Minimum tax due by original due date -
enter the lesser of line 3 or line 4 5 _____
Extension Penalty 6. Utah income tax withheld from forms W-2,
If you do not make the required tax payments by the original return 1099, or TC-675R, etc. for this year 6 _____
due date a penalty of 2% of the unpaid tax will be assessed for each
month of the extension period. The required payment must equal the 7. Previous prepayments made for this year,
lesser of 90% of your current year tax liability or 100% of your previous credit carryovers, and prior year refund
year tax liability. A late filing penalty will be imposed if the return is filed applied 7 _____
after the extension due date. Interest will accrue on any tax not paid by 8. Total prepayments for this year -
the original due date. (add lines 6 and 7) 8 _____
Interest 9. Minimum payment due -
Interest will be assessed from the original due date of the return until (subtract line 8 from line 5) 9 _____
the tax is paid in full. See Pub 58, Utah Interest and Penalties at • If less than zero, enter “0”. Do not file the
tax.utah.gov/forms for information on how to calculate the interest. coupon if you are not making a prepayment.
• If greater than zero, enter amount from line 9
on coupon below and send coupon with payment.
Where to File By remitting the amount on line 9, no extension
Mail or deliver the coupon below with your payment to: penalty will be assessed. However, other penalties
Income Tax Prepayment may apply. See Pub 58.
Utah State Tax Commission
210 N 1950 W Note: Interest will still be assessed on any tax not paid by the original
Salt Lake City, UT 84134-0266 due date.
Do not file this coupon if your tax liability on line 9 is zero or if
For more information you are getting a refund.
801-297-2200, 1-800-662-4335 (if outside the Salt Lake area),
tax.utah.gov.
Electronic Payment
You may pay your tax due online at tap.utah.gov.
Clear form
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.
TC-546
Individual Income Tax Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266 Rev. 4/13
Prepayment Coupon Primary taxpayer name Social Security no.
I
Tax year ending P
Secondary taxpayer name Social Security no. P
USTC Use Only 0
Address 0
City State ZIP code 4
Prepayment amount enclosed $ 00
Make check or money order payable to the Utah State Tax Commission.
Do not send cash. Do not staple check to coupon. Detach check stub.
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