Blank Phone Number For Utah State Tax Commission Form

The Phone Number For Utah State Tax Commission form is a vital document for taxpayers seeking to communicate with the Utah State Tax Commission regarding penalties and interest. This form allows individuals to request waivers for penalties under specific circumstances. By understanding how to utilize this form, taxpayers can effectively navigate their tax obligations and potentially reduce their financial burdens.

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Blank Phone Number For Utah State Tax Commission Form

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The Phone Number For Utah State Tax Commission form is an important document for taxpayers who seek to address penalties or interest assessed on their tax obligations. The Tax Commission has the authority to waive or reduce these penalties if there is reasonable cause. Taxpayers can request a waiver either online or by submitting a written application along with supporting documentation. To be considered, the total tax owed must be paid, and the request must be based on a return filed with the Tax Commission rather than an estimate. Various circumstances may qualify as reasonable cause, including timely mailing, serious illness, or reliance on incorrect information from the Tax Commission. It is essential to provide adequate proof for the claim, as waiving interest is generally more challenging than waiving penalties. Taxpayers also have the right to appeal if their request is denied. The form provides a comprehensive overview of the procedures and criteria necessary to submit a waiver request effectively.

File Information

Fact Name	Details
Contact Information	The Utah State Tax Commission can be reached at 801-297-6299 or 1-800-662-4335, ext. 6299. For written inquiries, the mailing address is 210 North 1950 West, Salt Lake City, Utah 84134.
Reasonable Cause Waiver	Under Utah Code §59-1-401(14) and Tax Commission Rule R861-1A-42, the Tax Commission may waive or reduce penalties or interest for reasonable cause, provided that sufficient documentation is submitted to support the request.
Online Request Process	Taxpayers can request a waiver online through the Taxpayer Access Point (TAP) at TAP.utah.gov. A login is required for businesses, and specific steps must be followed to complete the request.
Appeal Rights	If a waiver request is denied, taxpayers have the right to appeal the decision according to the Administrative Procedures Act (Utah Code §63-46b-3) and the relevant Tax Commission Administrative Rules.

Documents used along the form

When submitting the Phone Number For Utah State Tax Commission form, individuals may also need to complete several other forms and documents to ensure compliance with state tax regulations. Each of these documents serves a specific purpose and may assist in the process of requesting waivers or addressing tax-related matters.

Waiver Request Form: This form is essential for individuals seeking to request a waiver of penalties or interest. It requires the taxpayer to provide supporting documentation that demonstrates reasonable cause for the request.
Taxpayer Access Point (TAP) Registration: This online platform allows taxpayers to manage their accounts, file returns, and request waivers. Registration is necessary for accessing various tax services provided by the Utah State Tax Commission.
Trailer Bill of Sale Form: To facilitate ownership transfer of trailers, access the comprehensive Trailer Bill of Sale documentation for accurate completion.
Payment Plan Request Form: Taxpayers who cannot pay their tax liability in full may use this form to request a payment plan. It outlines the terms under which the taxpayer can pay their taxes over time.
Administrative Appeal Form: If a waiver request is denied, taxpayers have the right to appeal the decision. This form initiates the appeal process and requires the submission of relevant information regarding the case.
Supporting Documentation: This may include records such as bank statements, correspondence with the Tax Commission, or medical records that substantiate claims of reasonable cause for delays in filing or payment.
Pass-Through Entity Waiver Request: For pass-through entities, this document is necessary to request waivers related to withholding taxes. It must include details about all partners or shareholders who filed and paid their taxes by the due date.

Completing these forms accurately and providing the necessary documentation can significantly impact the outcome of a taxpayer's request. It is advisable for individuals to carefully review the requirements associated with each document to ensure a thorough submission process.

Common mistakes

Filling out the Phone Number For Utah State Tax Commission form can be straightforward, but many people make common mistakes that can lead to delays or complications. One of the most frequent errors is providing an incorrect or outdated phone number. This mistake can hinder communication between you and the Tax Commission. If they need to reach you for additional information or clarification, an incorrect number can lead to missed opportunities to resolve your tax issues.

Another common mistake is neglecting to include an area code. In today's digital age, many assume that a local number is sufficient. However, without the area code, your number may not be recognized, especially if you are communicating with someone outside your local area. Always remember to include the area code to ensure your contact information is complete.

People also often forget to double-check their phone number for typos. A simple transposition of digits can change your number entirely, leading to confusion. Take a moment to verify that every digit is correct. Reading the number out loud can help catch any errors you might overlook when reading silently.

Lastly, failing to keep your contact information updated can create unnecessary challenges. Life changes, such as moving or changing jobs, often lead to new phone numbers. If you haven’t updated your information with the Tax Commission, they may struggle to reach you when necessary. Regularly review and update your contact details to avoid any potential issues down the line.

Document Preview Example

tax.utah.gov

Waivers

Reasonable Cause

Utah State Tax Commission

210 North 1950 West

Salt Lake City, Utah 84134 801-297-6299

1-800-662-4335, ext. 6299 Fax: 801-297-6358 tax.utah.gov waivers@utah.gov

General Information

The Tax Commission may waive or reduce penalties or inter- est for reasonable cause. See Utah Code §59-1-401(14) and Tax Commission Rule R861-1A-42.

You may request a waiver online or by ﬁling a written applica- tion with supporting documentation. You must show a good reason why the Tax Commission should waive or reduce any penalties or interest.

You have a right to appeal if we deny your request. See Administrative Procedures Act (Utah Code §63-46b-3) and Tax Commission Administrative Rules (Utah Administrative Code) for more information.

Waiver Procedures

We will consider a request for waiver of any penalties or interest when:

•you request a waiver online (see below) or by email, or provide a signed waiver request with supporting docu- mentation,

•the total tax owed for the period(s) has been paid,

•the tax liability is based on a return you ﬁled with the Tax Commission (not on an estimate), and

•you have not already received a waiver review for the same period(s).

When we receive the waiver request, we will:

•review the request;

•notify you if we need more documentation; and

•review the account history for prior waiver requests, taxpayer deﬁciencies, and evidence for your claim.

It is harder to get interest waived than penalties because you must prove the Tax Commission gave you incorrect information or made an error that caused you to ﬁle or pay late.

PUBLICATION 17

REVISED 2/18

If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

Online Request

(only for tax types available through TAP)

You can request a waiver online through Taxpayer Access Point (TAP). After accessing TAP follow these steps:

1.Go to TAP.utah.gov. Businesses must login.

2.Click Request Payment Plan or Waiver.

3.Select P&I Waiver.

4.Choose the tax account and follow the instructions.

Reasonable Cause

We may ﬁnd a reasonable cause to waive penalties if you can prove any of the following:

A.Timely Mailing: You mailed your return and payment by the due date but the post ofﬁce did not deliver it on time. (You must provide documentation).

If you cannot document a post ofﬁce error, we may waive the penalties if you can show:

1.an excellent history of compliance;

2.sufﬁcient funds were in the bank on the date of payment

3.the check was written in numerical order; and

4.any proof that the return or payment was mailed timely.

B.Wrong Filing Place: The return or payment was ﬁled on time, but was delivered to the wrong ofﬁce or agency.

C.Death or Serious Illness: The taxpayer’s death or serious illness (or that of an immediate family member) caused the delay. This also applies to a business, trust or estate, if the individual (or an immediate family member) had sole authority to ﬁle the return. The death or illness must have occurred on or immediately before the return due date.

D.Unavoidable Absence: The person with sole respon- sibility to ﬁle the return was out of state due to circum- stances beyond his or her control.

E.Disaster Relief: A federal or state-declared disaster or natural disaster, such as ﬁre or accident, destroyed records or disrupted business. Federal relief guidelines must be followed for a federally-declared disaster. For other disasters, you must show the matter was corrected in a reasonable time, given the circumstances.

F.Reliance on Erroneous Tax Commission Information: You received incorrect advice from the Tax Commission that led to the underpayment, late payment or late ﬁling. This does not apply if you gave the Commission inac- curate or incomplete information. Proof may be based on written communication from the Tax Commission or verbal communication (include dates, times and names of Commission employees who provided the information). We may excuse a failure to comply if you can prove you requested the necessary tax forms timely but the Tax Commission did not provide them timely.

G.Tax Commission Ofﬁce Visit: You visited a Tax Com- mission ofﬁce for information or help in preparing the re- turn before the due date, but Tax Commission employees were not there during Tax Commission business hours to help you.

H.Unobtainable Records: You were not able to get re- cords to determine the tax due, for reasons beyond your control.

I.Reliance on Competent Tax Advisor: You gave all your tax information to a competent tax advisor who gave you incorrect advice, failed to ﬁle a timely return on your behalf, or failed to make a timely payment on your behalf.

You must ﬁle returns. Relying on a tax advisor to prepare a return does not automatically create reasonable cause for failure to ﬁle or pay. You must give a tax advisor your tax information before a return’s due date. You must show you used normal care and diligence when you decided whether to seek further advice.

J.First Time Filer: You were late in ﬁling the ﬁrst return you were required to ﬁle, but paid the tax within a reasonable time. The Tax Commission may also waive penalties on the ﬁrst return after a ﬁling period change if you ﬁled and paid in a reasonable time.

K.Bank Error: Your bank made an error in returning a check, making a deposit or transferring money. Provide a letter from your bank explaining the error.

L.Employee Embezzlement: An employee(s) embezzled tax funds and you couldn’t get funds from any other source.

M.Recent Tax Law Change: You didn’t ﬁle or pay because you were not aware of a recent tax law change. You must prove you could not be expected to know of the change.

The Tax Commission considers your recent account history when we decide whether or not to waive a penalty. We also consider whether other tax returns or reports are overdue when you request the waiver.

Other factors may affect whether we ﬁnd reasonable cause. These include:

•whether the Tax Commission had to take legal means to collect the taxes

•whether you caught and corrected your own error(s)

•the length of time between the event and the ﬁling date

•typographical or other written errors, and

•other clearly supported extraordinary reasons for ﬁling or paying late which show reasonable cause and an inability to comply.

In most cases, ignorance of the law, carelessness or for- getfulness does not create reasonable cause. Intentional disregard, evasion or fraud does not constitute reasonable cause under any circumstance.

Each case is judged on its individual merits.

Pass-Through Entity

Waiver Request

A pass-through entity that must withhold tax on partners/ members or shareholders (pass-through entity taxpayers) may request a waiver for the withholding tax and any associ- ated penalty and interest if:

•the pass-through entity did not withhold and pay the tax, and

•the pass-through entity can show that pass-through entity taxpayer(s) ﬁled and paid tax on the Utah income by the pass-through entity’s return due date, including extensions

The waiver request must include all pass-through entity taxpayers’ names and identiﬁcation numbers. Also include a statement that all pass-through entity taxpayers have ﬁled and paid the tax by the required date.

See Utah Code §59-10-1403.2(5).

This publication is to be used as a guideline only, and does not reﬂect the complete

standards for waiver of penalty and/or interest.

PAGE 2

Similar forms

IRS Form 843: This form is used to claim a refund or request an abatement of certain taxes. Like the Utah waiver request, it requires a good reason for the request and supporting documentation.
IRS Form 8862: This form is for those who have previously claimed the Earned Income Tax Credit and are now reapplying. It also requires proof of eligibility, similar to the reasonable cause needed for a waiver.
State Tax Waiver Forms: Many states have their own forms for requesting a waiver of penalties or interest. These forms often require similar documentation and justification for the request.
IRS Form 1040X: This is used to amend a previously filed tax return. If penalties are involved, the taxpayer must provide a reason for the changes, akin to the reasonable cause outlined in the Utah form.
Taxpayer Advocate Service Request: This request is made when taxpayers face hardships with the IRS. It requires documentation of the hardship, similar to the evidence needed for a waiver request.
Penalty Abatement Request: Taxpayers can request a penalty abatement from the IRS, which also requires a demonstration of reasonable cause, similar to the Utah Tax Commission's process.
Request for Reconsideration: If a taxpayer's claim is denied, they can request reconsideration, providing new evidence. This is similar to appealing a waiver denial.
Form 8822: This form is used to change an address with the IRS. While not directly related to waivers, it requires accurate information and timely submission, similar to the waiver process.
Missouri Notice to Quit: A crucial document for landlords to notify tenants of eviction; for more details, refer to Missouri PDF Forms.
Offer in Compromise: This is a request to settle tax debt for less than owed. It requires financial documentation and justification, paralleling the need for supporting evidence in a waiver request.
Innocent Spouse Relief Request: This request allows a spouse to seek relief from tax liabilities due to the other spouse's actions. It requires proof of circumstances, similar to the reasonable cause needed for waivers.

Key takeaways

When dealing with the Phone Number For Utah State Tax Commission form, there are several important points to keep in mind. These takeaways will help ensure that you understand the process and requirements involved.

Reasonable Cause for Waivers: The Tax Commission may waive or reduce penalties or interest if you can demonstrate a reasonable cause. This requires you to provide a good reason why the penalties or interest should be waived.
Documentation is Key: When requesting a waiver, you must submit supporting documentation. This documentation should clearly show the reason for your request and any relevant circumstances.
Online Requests: Waiver requests can be submitted online through the Taxpayer Access Point (TAP). Make sure to follow the specific steps outlined on the TAP website.
Multiple Considerations: The Tax Commission will review your account history, prior waiver requests, and any evidence provided. This thorough review process can affect the outcome of your waiver request.
Appeal Rights: If your waiver request is denied, you have the right to appeal the decision. Familiarize yourself with the Administrative Procedures Act for more information on how to proceed.
Specific Situations: Certain situations, such as mailing issues, serious illness, or reliance on erroneous information from the Tax Commission, may qualify as reasonable causes for a waiver. Be prepared to provide evidence for any claims made.