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