Free TC-544, Utah Partnership Tax Payment Coupon - Utah

Partnership Return Payment Coupon
Use of Payment Coupon
Send this payment coupon with your check or money order if: 1. you are filing a paper partnership return and you are paying a balance due, or 2. you are paying a Utah partnership tax balance and you already filed a return (either paper or electronically). Your account may not be credited properly if you send your payment without this payment coupon. DO NOT mail another copy of your partnership return with this payment. Do not use this return payment coupon to prepay future taxes. Use form TC-559 (Corporate Tax Payment Coupon) for partnerships.

TC-544
Partnership Tax Return Payment Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0270

Where to File
Mail or deliver the coupon below with your payment to:

For More Information
· 801-297-2200 · 1-800-662-4335 (if outside the Salt Lake area) · tax.utah.gov

Paying Online
You may pay your tax online at paymentexpress.utah.gov.

Payment Worksheet
Use this worksheet to calculate your required payment. You must pay the amount on line 7 on or before the return due date.
1. Tax you expect to owe this year ........................... 1 ________ 2. Minimum payment rate ........................................ 2

Automatic Extension
Utah partnerships automatically have a six-month extension to file their Utah partnership return ­ NOT to pay your taxes. No extension form is required. Use this form only to make a payment.

x .90

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. Tax prepayments already made for this year ........ 6 ________ 7. Payment due ­ subtract line 6 from line 5............. 7 ________ If less than zero, enter "0". Do not file coupon. If greater than zero, enter amount from line 7 on coupon below and send coupon with payment.

Underpayment and other Penalties
We may assess a penalty if you do not make the required partnership tax payment by the return due date (15th day of the fourth month after the end of the tax year). The payment must be at least 90 percent of the current year tax liability or 100 percent of the previous year tax liability. The penalty is 2 percent of the unpaid tax for each month of the extension period. We will also impose a late-payment penalty if you do not pay the entire balance (tax, interest and penalty) when you file the return. We will also impose a late-filing penalty if you file your return after the extension due date. For more information, see Pub 58, Utah Interest and Penalties, online at tax.utah.gov/forms.

Do not file this coupon if your tax liability on line 7 is zero or if you are getting a refund. ________________________

Interest
Interest will be assessed from the original due date of the return until the tax is paid in full. For more information, see Pub 58, Utah Interest and Penalties, online at tax.utah.gov/forms.

If you need an accommodation under the Americans with Disabilities Act, call the Tax Commission at 801-297-3811 or Telecommunication Device for the Deaf 801-297-2020. Please allow three working days for a response.

Separate and return only the bottom portion.

TC-544

Rev. 12/08

Partnership Return Payment Coupon, TC-544
Federal EIN Taxable Year Ending (mmddyyyy)

Name of partnership Address City State ZIP Code

Amount Paid:

00

Make check or money order payable to the Utah State Tax Commission. Do not send cash. Do not staple check to coupon. Do not send check stub. USTC use only

Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0270

P A R 0 0 7

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.

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