Utah Individual Income Tax Prepayment Coupon (This is NOT an extension form)

Individual Income Tax Prepayment Coupon (This is NOT an extension form)
TC-546 Individual Income Tax Prepayment Coupon
Utah State Tax Commission

TC-546
Rev. 4/13

Individual Income Tax Prepayment Coupon (This is NOT an extension form)
Prepayment

Payment Worksheet

Use this form to make individual income tax prepayments toward 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.), the previous
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.

Use this worksheet to calculate your minimum required prepayment.
Pay the amount on line 9 on or before the return due date.

Automatic Extensions
You automatically have a six month extension to file your Utah
individual income tax return - NOT to pay your taxes. No extension
form is required. Use this form only to make a prepayment.

Extension Penalty
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 assessed for each
month of the extension period. The required payment must equal the
lesser of 90% of your current year tax liability or 100% of your previous
year tax liability. A late filing penalty will be imposed if the return is filed
after the extension due date. Interest will accrue on any tax not paid by
the original due date.

1. Tax you expect to owe this year

1 _____

2. Minimum payment rate

2

3. Multiply line 1 by the rate on line 2

3 _____

4. Utah tax liability for the previous year
(as filed, amended or audited)

4 _____

5. Minimum tax due by original due date enter the lesser of line 3 or line 4

5 _____

6. Utah income tax withheld from forms W-2,
1099, or TC-675R, etc. for this year

6 _____

7. Previous prepayments made for this year,
credit carryovers, and prior year refund
applied

7 _____

8. Total prepayments for this year (add lines 6 and 7)

8 _____

x .90

9. Minimum payment due (subtract line 8 from line 5)
9 _____
• If less than zero, enter “0”. Do not file the
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.
By remitting the amount on line 9, no extension
penalty will be assessed. However, other penalties
may apply. See Pub 58.

Interest
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 Penalties at
tax.utah.gov/forms for information on how to calculate the interest.

Where to File
Mail or deliver the coupon below with your payment to:
Income Tax Prepayment
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0266

Note: Interest will still be assessed on any tax not paid by the original
due date.
Do not file this coupon if your tax liability on line 9 is zero or if
you are getting a refund.

For more information
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.

Individual Income Tax
Prepayment Coupon

Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266

TC-546
Rev. 4/13

Primary taxpayer name

Social Security no.

Secondary taxpayer name

Social Security no.

I
P
P
0
0
4

Tax year ending

USTC Use Only

Address
City

State

Prepayment amount enclosed $

ZIP code

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.