If you owe tax and are unable to pay the full amount, you may request a pay plan or USTC installment agreement.
Note: A pay plan cannot be set up until the USTC received and processes your return and determines the balance due.
You may request an installment agreement for individual income tax online at tap.utah.gov, or over the phone at 801-297-7703 (800-662-4335 ext. 7703), or by sending in form TC-804, Individual Income Tax Payment Agreement Request to the Utah State Tax Commission.
Pay plan requests are considered after your return is processed. If accepted, you will receive an email stating the terms and conditions of the agreement. A pay plan does not stop penalty and interest from accruing and we may still file a tax lien to secure the debt.
You may make payments prior to approval of the pay plan or receiving a billing notice.
Note: A pay plan cannot be set up until we process your return and determine the balance due.
You may request a pay plan for business taxes either online at tap.utah.gov, over the phone at 801-297-7703 (800-662-4335 ext. 7703), or by sending in form TC-804B, Business Tax Payment Agreement Request to the Utah State Tax Commission. If approved, you will receive an email confirming the acceptance of your request.
You may request a pay plan online at tap.utah.gov by registering for a free account. In TAP, you can also file and pay taxes, and manage your account, including viewing correspondence we have sent to you, changing your mailing address, viewing balances, and scheduling payments.
Important Note: Because all payment plan approvals and monthly reminders are sent by email, you must provide an email through your TAP account for e-reminder or contact our offices.
A pay plan does not stop the accrual of penalty and interest. If you do not pay in full by the return due date, whether or not you request a payment agreement, any balance due will be subject to penalty and interest and a lien may be filed to secure the debt.
Mail the form to:
Utah State Tax Commission
210 N 1950 W
SLC, UT 84134
Contact a tax attorney to discuss whether you qualify for an installment agreement.