Utah State Tax Commission
                                                                                                                                           TC-548
Fiduciary Income Tax Prepayment Coupon (This is NOT an extension form)                                                                    Rev. 12/11
Prepayment                                                                       Electronic Payment
Use this form to make fiduciary income tax prepayments toward your               You may pay your tax due online at tap.utah.gov.
tax liability prior to the due date of your return. Prepayments may not 
be necessary if taxes are withheld (W-2, TC-675R, etc.), the previous            Payment Worksheet
year’s refund was applied to the current year, or you have credit                Use this worksheet to calculate your required payment. You must pay 
carryovers. Use the worksheet to see if you meet the required tax                the amount on line 9 on or before the return due date. 
payment.
                                                                                 1.  Fiduciary tax you expect to owe this year          1 _____
Automatic Extensions                                                             2.  Minimum payment rate                               2  x .90
You automatically have a six month extension to file your Utah income            3.  Multiply line 1 by the rate on line 2              3 _____
tax return - NOT to pay your taxes. No extension form is required. 
Use this form only to make a prepayment.                                         4.  Utah tax liability for the previous year
                                                                                  (as filed, amended or audited)                        4 _____
Penalty                                                                          5.  Minimum tax due by original due date  
If you do not make the required tax payments by the original return               Enter the lesser of line 3 or line 4                  5 _____
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               6.  Utah income tax withheld from forms W-2,
lesser of 90% of your current year tax liability or 100% of your previous         1099, or TC-675R, etc. for this year                  6 _____
year tax liability. A late filing penalty will be imposed if the return is filed 7.  Previous prepayments made for this year,
after the extension due date.                                                     credit carryovers, and prior year refund 
                                                                                  applied                                               7 _____
Interest                                                                         8.  Total prepayments for this year  
Interest will be assessed from the original due date of the return until          (add lines 6 and 7)                                   8 _____
the tax is paid in full. See Pub 58, Utah Interest and Penalties at 
tax.utah.gov/forms.                                                              9.  Payment due - subtract line 8 from line 5)         9 _____
                                                                                   • If less than zero, enter “0”. Do not file
Where to File                                                                     coupon.
Mail or deliver the coupon below with your payment to:                             • If greater than zero, enter amount from line 9
        Income Tax Prepayment                                                     on coupon below and send coupon with payment.
        Utah State Tax Commission
        210 N 1950 W                                                             Do not file this coupon if your tax liability on line 9 is zero or if 
        Salt Lake City, UT 84134-0250                                            you are getting a refund. 

For more information
801-297-2200, 1-800-662-4335 (if outside the Salt Lake area), 
tax.utah.gov.

                                                                                                                           Clear form

        SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.

                                                                                                                                   TC-548
 Fiduciary Income Tax                    Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0250                            Rev. 12/11
 Prepayment Coupon                       Name of estate or trust                                                       EIN or SSN of estate or trust
                                                                                                                                                     F
             Tax year ending                                                                                                                         P
                                                                                                                                                     P
                                         Address
             USTC Use Only                                                                                                                           0
                                         City                                                                          State       ZIP code
                                                                                                                                                     0
                                                                                                                                                     8
                                                                                 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.