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

Fiduciary Income Tax Prepayment Coupon (This is NOT an extension form)
TC-548, Fiduciary Income Tax Prepayment Coupon
Utah State Tax Commission

TC-548
Rev. 12/11

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

Electronic Payment

Use this form to make fiduciary 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 meet the required tax
payment.

You may pay your tax due online at tap.utah.gov.

1. Fiduciary tax you expect to owe this year

1 _____

Automatic Extensions

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 _____

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

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
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.

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 84134-0250

Payment Worksheet
Use this worksheet to calculate your required payment. You must pay
the amount on line 9 on or before the return due date.

x .90

9. Payment due - subtract line 8 from line 5)
9 _____
• If less than zero, enter “0”. Do not file
coupon.
• If greater than zero, enter amount from line 9
on coupon below and send coupon with payment.
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.

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

Fiduciary Income Tax
Prepayment Coupon

Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0250
Name of estate or trust

TC-548
Rev. 12/11

EIN or SSN of estate or trust

Tax year ending

Address
USTC Use Only

City

State

Prepayment amount enclosed $

ZIP code

F
P
P
0
0
8

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.