How to File a Utah Tax Amendment

amend Utah taxes
Utah
“The Beehive State“

If you need to change or amend an accepted Utah State Income Tax Return for the current or previous Tax Year you need to complete Form TC-40. Form TC-40 is a Form used for the Tax Return and Tax Amendment. You can prepare a 2018 Utah Tax Amendment on eFile.com, however you can not submit it electronically. In comparison, the IRS requires a different Form - Form 1040X -to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Utah Tax Agency, thus you should file a Utah Tax Amendment within one year.

Function
Description
Prepare, eFile a 2018 UT + IRS Tax Return: Detailed eFile.com Service Overview
Prepare only a UT State Return
with a State Only Code: FreeFed19
File a 2018 Utah Tax Amendment
You can not eFile a UT Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign in to your eFile.com account, modify your Return and download/print the UT Form TC-40 under My Account. Mark the check box "Amended Return" sign the form and mail it to one of the addresses listed below.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign UT Form TC-40 - Print, Mail the Form to UT Tax Department.
If you are expecting a refund, mail your return to:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134-0260
If you aren't expecting a refund or have to pay then mail your return to:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134-0266
UT Tax Amendment Form TC-40
This Form can be used to file an: Income Tax Return, Tax Amendment, Change of Address. Check the proper check box on the Form.
Step 1: Select the UT Form TC-40 by Tax Year below
Step 2: Sign, Mail Form TC-40 to one of the addresses listed above
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form TC-40
How to correct a rejected Tax Return
If your UT Tax Return was rejected by the UT Tax Agency - not eFile.com - instructions on how to correct a rejected Utah Tax Return.
For all Tax Years prior to 2018 Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment by Tax Year as soon as possible. You will also file an IRS Tax Amendment Form 1040X.
Check Your UT Tax Amendment Status
1. Call the Utah State Tax Commission at (801)-297-2200 or (800)-662-4335
2. Contact the UT State Tax Commission
Utah Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Utah tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Utah return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Utah Tax Income Taxes Deadlines
Utah Income Tax Penalties
Find out how Utah Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.