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        You may pay your tax due online at taxexpress.utah.gov.
your tax liability prior to the due date of your return. Prepayments
may not be necessary if taxes are withheld (W-2, TC-675R, etc.),     Payment Worksheet
the previous year's refund was applied to the current year, or you   Use this worksheet to calculate your required payment.You must
have credit carryovers. Use the worksheet to see if you meet the     pay the amount on line 9 on or before the return due date.
required tax payment.
Automatic Extensions                                                 1. Fiduciary tax you expect to owe this year    1 ________
You automatically have a six month extension to file your Utah
income tax return - NOT to pay your taxes. No extension form is      2. Minimum payment rate                         2    x .90
required. Use this form only to make a prepayment.
Penalty                                                              3. Multiply line 1 by the rate on line 2        3 ________
If you do not make the required tax payments by the original
return due date a penalty of 2% of the unpaid tax will be as-        4. Utah tax liability for the previous year
sessed for each month of the extension period. The required          (as filed, amended or audited)                  4 ________
payment must equal the lesser of 90% of your current year tax
liability or 100% of your previous year tax liability. A late filing 5. Minimum tax due by original due date
penalty will be imposed if the return is filed after the extension   Enter the lesser of line 3 or line 4            5 ________
due date.
                                                                     6. Utah income tax withheld from forms
Interest                                                             W-2, 1099, or TC-675R, etc. for this year       6 ________
Interest will be assessed from the original due date of the return
until the tax is paid in full. See Pub 58, Utah Interest and Penal-  7. Previous prepayments made for this year,     7 ________
ties at tax.utah.gov/forms.                                          credit carryovers, and prior year refund applied
Where to File
Mail or deliver the coupon below with your payment to:               8. Total prepayments for this year
         Income Tax Prepayment                                       (add lines 6 and 7)                             8 ________
         Utah State Tax Commission
         210 N 1950 W                                                9. Payment due - subtract line 8 from line 5    9 ________
         Salt Lake City, UT 84134-0250                               If less than zero, enter 0 . Do not file coupon.
                                                                     If greater than zero, enter amount from line 9
For more information
                                                                     on coupon below and send coupon with payment.
801-297-2200, 1-800-662-4335 (if outside the Salt Lake area),
tax.utah.gov.
                                                                     Do not file this coupon if your tax liability on line 9 is zero or
                                                                     if you are getting a refund.

                                                                                                              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.