Free Pub-99, Guidelines for Substitute and Copied Utah Tax Forms - Utah


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tax.utah.gov

Publication 99
Revised 11/08

Guidelines for Substitute and Copied Utah Tax Forms
Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 801-297-2200 1-800-662-4335 www.tax.utah.gov

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

Contents
General Information ......................................................................... 1 Where to Find Utah Forms ........................................................ 1 Standards for Copied Forms ........................................................... 2 Standards for Substitute Forms ....................................................... 2 Company Name and Vendor Code ............................................ 2 Acrobat PDF File ....................................................................... 2 Bar Patch ................................................................................... 2 Fonts .......................................................................................... 2 Ink and Shading ......................................................................... 2 Printers ...................................................................................... 2 Margins ...................................................................................... 2 Special Symbols and Line Numbers .......................................... 2 Paper ......................................................................................... 3 Two-Sided Forms ....................................................................... 3 1D Bar Coded Sales Tax Returns .............................................. 3 2D Bar Coded Individual Income Tax Returns ........................... 3 OCR Requirements ................................................................... 3 Standards for Substitute Coupons ................................................... 3 Test Account Number ...................................................................... 3 Return Mailing Addresses ............................................................... 4 Approval Process ............................................................................ 4 Checklist for Submitting Substitute Forms ................................. 5 APPENDIX 1: Bar Patch Specifications (Patch 2 Code) ................. 6 APPENDIX 2: 1D Bar Code Specifications for Sales Tax Returns (Code 39) ..................................................... 7 APPENDIX 3: Scanline Specifications for Sales Tax Coupons ..................................................................... 8 APPENDIX 4: Scan Line Specifications for Utah Withholding Tax Coupons .................................................. 9 APPENDIX 5: Calculating Check Digits for Sales and Withholding Tax Coupons ........................................ 11 APPENDIX 6: Scan Line Specifications for Other Utah Tax Coupons .......................................................... 13 APPENDIX 7: Calculating Check Digits for Other Utah Tax Coupons .......................................................... 14 APPENDIX 8: Criteria for Preparing Other Utah Tax Coupons with Scan Lines (except sales and withholding tax) ....... 15

General Information
The Utah State Tax Commission defines the format and content of all our forms. We may reject any substitute form that does not meet the guidelines in this publication or that might cause processing problems. Substitute forms guidelines ensure: forms are compatible with the Tax Commission's automated systems; data can be captured accurately and completely; and form layout is uniform and consistent. The term "form" includes tax returns, schedules, statements, coupons, applications, affidavits and declarations. The Tax Commission does not review, test or approve software logic or confirm calculations used on substitute forms. We do not approve equipment or processes that produce substitute forms. Developers, distributors and users must ensure the accuracy of substitute forms and any software calculations. The guidelines in this publication are for tax software developers, computerized tax processors, computer software developers and programmers, commercial printers, business forms companies, and others who develop or use copied and/or substitute Utah forms. All developers of substitute Utah forms must have approval from the Tax Commission prior to filing substitute forms or releasing the forms to their customers.

Where to Find Utah Forms
Find official Utah forms, both current and prior year, online at tax.utah.gov/forms. Advance draft copies of Utah forms are placed online, when available, at tax.utah.gov/forms/finals/release.html. Also see a schedule of target release dates on this web page.

Standards for Copied Forms
A copied form is any photocopy, facsimile or other reproduction of an original Tax Commission form. You MAY NOT copy any coupon or form with a scan line or a barcode (1D or 2D). We will accept forms without scan lines or barcodes only if the copies are: produced by photocopying, photo-offset or other similar process; black ink or toner on white paper of similar quality to the official forms; completely legible; the same dimensions as the official form (both the size of the paper and the copied images); and exactly aligned on the page. The signatures on the copied forms must be original. We will accept one-sided reproductions of both sides of a two-sided original form.

Acrobat PDF File
Utah provides forms and publications in PDF format online at tax.utah.gov/forms. If you use an original PDF file as a substitute form, you still must get approval before using the form. If you use an original PDF form to develop a substitute form, print the vendor company name in the upper-right corner of the form, or the vendor code in the correct location for that form. (See Company Name and Vendor Code, above.) Utah form instructions downloaded from the Tax Commission's website do not need approval if they are not changed.

Bar Patch
Many Utah forms are designed with a bar patch in the upper-left area of the form. We use the bar patch to process the return. If a Utah form has a bar patch, the substitute form must include the bar patch in the exact size, location and density as the original official form. The ink must be a non-glossy black. For exact specifications, see Appendix 1 of this publication.

Standards for Substitute Forms
Substitute forms are designed for use in place of an original Utah form. A substitute form must match the appearance and layout of the original form, including: layout size, font size and style, and margins; special symbols, line numbers, and code numbers; paper weight, ink color and density; and coupons either printed separately or printed as a part of a form. A substitute form developer may not release or distribute any form to its customers or clients before getting approval from the Tax Commission. Purchasers of software packages that produce substitute forms should verify the software company has received approval before using the software to prepare Utah returns.

Fonts
Use fonts that match or nearly match the fonts used on the original form. Substitute forms developers must either provide the approved font types to the user or embed the font type in the form. A font size must be no less than 7 point and usually no greater than 14 point, based on the official form. When printing variable data on substitute forms, use 12-point Courier (10 cpi) as the default font. This font is accurately readable by optical scanners. For variable data, print alpha characters in all upper-case (capital) letters. The scan line printed on coupons must be 12-point OCR-A. No other font is acceptable for the scan line.

Ink and Shading
All substitute forms must be printed with black ink only. If an original Utah form uses colored ink or a colored background, use black ink and no background color on substitute forms. Some Utah forms contain shading. You do not need to duplicate shading on substitute forms.

Company Name and Vendor Code
Substitute forms must include the name of the company (or company abbreviation) to identify the creator of the form. The name must be printed in the upper-right corner on every substitute form and every coupon (unless the vendor code is placed on the same form). On some forms that are optically read (scanned) by the Tax Commission, a vendor code must be printed in a specific area. The vendor code on official Tax Commission forms is "9999". Replace this number in the same, exact location with the fourdigit vendor code of the software developer/company. The National Association of Computerized Tax Processors (NACTP) assigns the four-digit vendor code to each software developer and substitute forms designer. If you are not registered with NACTP and/or do not have a vendor code assigned to you, you may request a vendor code by sending an email to [email protected] Note: If you develop a substitute form that will be used by a single taxpayer/company for filing only their own tax returns, use vendor code "9996." Substitute forms developers do not have to register with Utah or complete a letter of intent in order to submit substitute forms for approval.

Printers
Print all substitute forms on laser printers. We may reject forms printed on ink jet or dot matrix printers if we cannot process them on our automated systems.

Margins
Margins on substitute forms must match the size of margins on the official forms. Margins are usually 1/2 inch.

Special Symbols and Line Numbers
Many Tax Commission forms include special symbols and line numbers. Substitute forms must include these symbols and line numbers. Common Utah form symbols include a bullet ( ), an asterisk ( * ) and an arrow ( ) printed near some data fields. Individual income tax forms also include a smiling face ( ) and a frowning face ( ) symbol. You may use a bullet in place of the face symbols. page 2

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Paper
You must print substitute forms on 20 to 24 pound standard white bond, non-glossy paper. Avoid using recycled paper. The paper size must be the same as the original form.

Form Identification Number
At the top left of a scanned form is a form identification number. The form identification number must be printed on substitute forms in the exact location and in the exact font and size as on the original Tax Commission form.

Two-Sided Forms
When a two-sided form contains only instructions on the back side, you do not need to submit the instructions for approval or file the instruction side with the form. When the back side of a form is a continuation of the form or includes other data/information fields, submit the copied or substitute form as two one-sided pages. Each side is treated as a separate form and must be separately approved. For approval, submit both sides at the same time and in the same page order as the official form.

Response Field Marks
Some forms require a response to a question or condition. Use a single upper-case "X" to indicate a response in an optical mark field, with one blank character immediately preceding and one blank character immediately following the mark. If a field is not applicable, leave the entire field blank.

Negative Amounts
Negative amounts or losses must be preceded by a minus sign ( - ). You may not use parentheses or brackets.

1D Bar Coded Sales Tax Returns
Some of the Utah sales tax returns (TC-62 series) have a 1D bar code and must pass both substitute forms approval and 1D bar code testing. You can find the 1D bar code specifications in Appendix 2 of this publication.

Amount and Response Fields
On original Tax Commission forms, dollar amounts and query responses are entered in fields outlined by boxes or underscored with thin lines. When you design scannable forms that will be completed using computer software, remove these boxes and lines from the fields. The amount or response must be printed within the dimensions of the field in 12-point Courier (10 cpi) font, all upper-case (capital) letters.

2D Bar Coded Individual Income Tax Returns
Individuals or firms who have prepared more than 100 Utah individual income tax returns in a previous year must file all subsequent returns electronically or, if on paper, with a 2D bar code. See tax.utah.gov/taxpros/mandate for more information. Utah individual income tax returns (TC-40) with 2D bar codes must pass both substitute forms approval and 2D bar code testing. You can find the 2D bar code specifications in Publication 63, and test returns in Publication 63-Tests, online at tax.utah.gov/forms. Email questions to Jim McNair at [email protected] or call 801-297-7618.

Standards for Substitute Coupons
Some forms include payment coupons. To be approved, substitute coupons must meet the following conditions: Perforations (when required) or cut lines must be in the same location as on the original. Coupon size is 8" wide and 3" to 3" high. On a scale of six lines per inch, the cut line is just below line 44. Any coupon or form containing a coupon MAY NOT be photocopied. Each payment coupon must include a readable OCR scan line containing account and period information, unless noted otherwise. See Scan Line Specifications in this publication: Appendix 3 for Utah sales tax coupons Appendix 4 for Utah withholding tax coupons Appendix 6 for other Utah tax coupons Software that produces a substitute OCR scan line must have the ability to recreate the scan line to exact specifications on each substitute form generated by each user. Nothing except the OCR scan line must be printed in the bottom 1" of the coupon. When submitting coupons or forms with coupons for approval, you must submit one blank form and five filled-in samples with different variable data (except the test account number -- see below for testing on our automated equipment.

OCR Requirements
Some Utah returns are processed using Optical Character Recognition (OCR). Substitute forms must meet strict requirements to ensure accurate OCR reading of the variable data. Since OCR forms are optically read on high-speed scanners, photocopies are not allowed. Always file original forms. The location of all OCR-readable fields must appear in the same exact location as the original form. We may reject forms that do not comply and return them to the taxpayer and/or preparer for correction and resubmission.

Anchors
All optically-scanned forms have fixed anchor marks (Lshaped brackets) printed in the corners of the form. The anchors on substitute forms must be the same size and placed exactly as they appear on the original form. The anchor is an angled bar formed by the intersection of one horizontal and one vertical line of 3-point (3/72") thickness and approximately one-quarter inch length on each side. Do not print anything within 1/4" of any anchor.

Test Account Number
You must use the test account number shown in Appendices 3, 4 and 8 of this publication when submitting substitute forms for approval. Using any other account number will cause the test to fail. page 3

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Return Mailing Addresses
The Tax Commission uses a unique Zip+4 mailing address for each tax type or application. The correct mailing address for each tax is found on the tax return itself or in the instructions for that form or application.

payments of Any Type TC-20, Schedule J (pages 1 and 2) Apportionment Schedule

Utah Corporation Loss Carryback
TC-20L (pages 1 and 2) Utah Application for Refund from a Corporation Loss Carryback

Approval Process
Generally, you must submit one blank form and one filled-in sample with variable date for approval testing. HOWEVER, if you are submitting the following forms for approval, you MUST submit one blank form or coupon AND five filled-in samples with different variable data (except using the same test account number -- see page 3) for testing on our automated scanning equipment:

Utah Partnership/LLP/LLC Tax
TC-65 Utah Partnership, Limited Liability Partnership, Limited Liability Company Return of Income TC-65, Schedule A Utah Income for Nonresident Partners TC-65, Schedule B (pages 1 and 2) Apportionment Schedule TC-65, Schedule N Nonresident Composite Tax Information

Utah Individual Income Tax
TC-40 (pages 1 and 2) Utah Individual Income Tax Return TC-40A (pages 1 and 2) Income Tax Supplemental Schedule TC-40B Non or Part-year Resident Utah Income Schedule TC-40W (pages 1 and 2) Utah Withholding Tax Schedule

Utah Professional Team Return
TC-65PA Utah Composite Return for Nonresident Professional Team Members

Utah Fiduciary Tax
TC-41 (pages 1 and 2) Utah Fiduciary Income Tax Return TC-41A Fiduciary Supplemental Schedule TC-41B Non or Part-year Resident Estate or Trust Income Schedule TC-41C Bankruptcy Estate Schedule

Utah Corporation Tax
TC-20 (pages 1 and 2) Utah Corporation Franchise or Income Tax Return TC-20, Schedule A (pages 1 and 2) Computation of Utah Net Taxable Income and Tax TC-20, Schedule B Additions to Unadjusted Income TC-20, Schedule C Subtractions from Unadjusted Income TC-20, Schedules D/E Utah Contributions Deduction, and Prepayments of Any Type TC-20, Schedule H (pages 1 and 2) Nonbusiness Income Net of Expenses TC-20, Schedule J (pages 1 and 2) Apportionment Schedule TC-20, Schedule M Corporations Included in Combined Filings

Utah Sales Tax
TC-62DF Sales Tax Refund for Donated Food TC-62E Municipal Energy Tax Return TC-62F Restaurant Tax Return TC-62L Motor Vehicle Rental Tax Return TC-62M Sales and Use Tax Return - Multiple Places of Business TC-62M, Schedule A Utah Sales of NON-FOOD Items from Multiple Business Locations in Utah TC-62M, Schedule AG Sales of GROCERY FOOD from Multiple Business Locations in Utah TC-62M, Schedule B Sales of NON-FOOD and PREPARED FOOD from Non-fixed Places of Business in Utah TC-62M, Schedule BG Sales of GROCERY FOOD from Non-fixed Places of Business in Utah TC-62M, Schedule X Sales Exempt from Resort Tax TC-62N Sales Tax Refund for Religious or Charitable Organizations TC-62S Sales and Use Tax Return - Single Place of Business TC-62SV Payment Coupon for Sales Tax Returns TC-62T Transient Room Tax Return TC-62W Waste Tire Recycling Fee Return

Utah S Corporation Tax
TC-20S (pages 1 and 2) Utah S Corporation Franchise or Income Tax Return TC-20S, Schedule A/E (pages 1 and 2) Computation of Utah Net Taxable Income and Tax, and Prepayments of Any Type TC-20, Schedule H (pages 1 and 2) Nonbusiness Income Net of Expenses TC-20, Schedule J (pages 1 and 2) Apportionment Schedule TC-20S, Schedule M Qualified Subchapter S Subsidiaries Incorporated, Qualified or Doing Business in Utah TC-20S, Schedule N (pages 1 and 2) Remittance and Credit Information

Utah Withholding Tax
TC-941 Utah Withholding Return TC-941PC Payment Coupon for Utah Withholding TC-941R Utah Annual Withholding Reconciliation

Utah Miscellaneous Corporations
TC-20MC (pages 1 and 2) Utah Tax Return for Miscellaneous Corporations TC-20MC, Schedule A (pages 1 and 2) Tax Calculation TC-20MC, Schedule B/E Refundable Credits, and Pre-

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Utah IFTA / IRP Tax
TC-922 IFTA/Special Fuel User Tax Return TC-922 (continuation page) IFTA/Special Fuel User Tax Return TC-922A - Schedule A Bulk Fuel Reporting and Sales Tax Due on Undyed Diesel Fuel TC-922B Credit for Tax-Paid on Exempt Fuel for UtahBased Carriers TC-922C Refund of Tax Reported on Exempt Fuel for Non-Utah Based Carriers TC-922PC Payment Coupon for IFTA/SFU Tax Return TC-938 Instructions for Utah Special Fuel User (SFU) Renewal Application and Decal Request TC-942 Application for Undyed Diesel Fuel Tax Refund

To speed the approval process, you should submit substitute forms as you develop them -- do not hold them until all forms are finished. Submit all pages of the same form at the same time. After we receive your substitute form, we will: verify compliance with all guidelines, including special symbols, format and data placement; test bar patch and scan lines for machine readability (if applicable); test 1D or 2D bar code for machine readability (if applicable); test OCR data readability; and notify you of the results of the review. If a form is not approved, we will identify the problems and help you correct them. Once you have corrected the errors, you must resubmit the form for another review. If a form is conditionally approved, we will ask you to correct the form before using it. You will not need to resubmit the form after you make the correction. A form is approved only if it meets all substitute form guidelines. We do not approve "draft" versions of forms. If you use non-compliant or unapproved forms, we may notify the developer, preparer and/or taxpayer, instructing them to re-file on official forms or approved substitutes. We may assess penalties for filing non-compliant or unapproved forms.

Other
All coupons or forms containing a coupon with a scan line. Note: A Utah form that does not change from one year to the next and was approved previously does not need to be resubmitted for approval. You may submit samples by mail, fax or by email (in PDF format). However, if the form contains a coupon or a 1D or a 2D barcode, you may be required to mail the five filled-in samples to the address below. The samples must contain different variable data (except using the same test account number -- see page 3) and meet the specifications in Appendices 3, 4 and 6, whichever is applicable. Coupons that require scan lines but are submitted without test scan lines will not be approved. Approvals (or non-approvals) are generally faxed or emailed back to the submitter. If no fax number or email address is given, a written response will be sent. Submit substitute forms to: Substitute Forms Coordinator Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-3400 Telephone 801-297-7715 Fax 801-297-3502 Email: [email protected] NOTE: If sending your forms by a private carrier (FedEx, UPS, etc.), use zip code 84116 to avoid extra costs and/ or delivery delays. The 84134 ZIP Code is for U.S. Postal Service mail only.

Checklist for Submitting Substitute Forms
When submitting substitute forms for approval, be sure to check each of these items (when applicable): One blank form and one filled-in form are submitted. Five filled-in forms with different variable data (but same test account number) are included if submitting the forms or coupons listed above. Coupon scan lines are printed in OCR-A 12-point font. All scan line check digits on coupons have been verified. Your vendor name or your four-digit vendor code is on each form. Bar patches on forms match the sample in this publication. Coupons submitted for testing have the correct test account number.

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APPENDIX 1: Bar Patch Specifications (Patch 2 Code)

0.5" (Tolerance 0.05")

Leading edge (top) of the document

This dimension must be 0.5" (Tolerance 0.05")

Left edge of document

0.20

0.28

0.36

0.44 0.52

0.60 0.80

First line of text or address

0.5"

Dimensions are in inches. Dimensions are inches. The tolerance is in 0.01" The tolerance is noted. unless otherwise 0.01" unless shown otherwise.

2.00"

1.25"

Exact Size (for comparison purposes)

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APPENDIX 2: 1D Bar Code Specifications for Sales Tax Returns (Code 39)
Utah sales tax returns include a 1D bar code which contains demographic information for each taxpayer. The bar code is scanned by automated processing systems.

Dimensions and Placement
The dimensions and placement of the 1D bar code on substitute forms must match official forms exactly.

Bar Code Forms
The 1D barcode is printed on the following Utah sales tax forms: TC-62F -- Restaurant Tax Return TC-62L -- Motor Vehicle Rental Tax Return TC-62M -- Sales and Use Tax Return - Multiple Places of Business TC-62S -- Sales and Use Tax Return - Single Place of Business TC-62T -- Transient Room Tax Return TC-62W -- Waste Tire Recycling Fee Return

Dimensions Placement

.406 inches high 4.188 inches long 10 inches from top edge to top of barcode 1 inch from left edge

The 1D bar code must use the Code 39 font.

Demographic Data
The 1D barcode contains the following sequential demographic information: Taxpayer's Utah sales account/license number First 14 characters, left-justified, right-filled with blanks (no hyphens, as in the scan line). Beginning date of the tax period Next 8 digits of MMDDYYYY Ending date of the tax period Last 8 digits of MMDDYYYY

1D Bar Code Example
Printing characters beneath the bar code is optional.

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APPENDIX 3: Scanline Specifications for Utah Sales Tax Coupons
Note: See Appendix 4 for scan line specifications for withholding tax coupons. Note: See Appendix 5 for calculating check digits for sales tax coupons. Note: See Appendix 6 for scan line specifications for coupons OTHER THAN sales or withholding tax. The scan line must be exactly 1/2" from the bottom edge of the paper and 1/2" from the right edge of the paper. Nothing except the scan line must be printed in the bottom 1" of the form.

OCR-A Font Courier or OCR-B will not work; you MUST use 12 point OCR-A.

Two fields have a check digit, using Mode 10, Double Add

211992703412345678002211503312008103400000000000
Tax Identifier First 10 characters fields 1 thru 10 "2119927034" fixed value Account Number 11 characters fields 11 thru 21 (test account number is "12345678002") Tax Type 3 digits fields 22 thru 24 "211" fixed value for sales tax Filing Period End Date 8 digits fields 26 thru 33 MMDDYYYY Payment Code 14 characters fields 35 thru 48 "03400000000000" fixed value Filing Period Check Digit 1 digit - field 34

Account Number Check Digit for Fields 11 thru 24 1 digit - field 25

The following is an exact example of the size and font to be used for an OCR-A scan line:

211992703412345678002211503312008103400000000000

Special Instructions for Refund Coupons
When preparing substitute sales tax refund coupons, follow the instructions above to create the scan line, but use the following tax identifiers in fields 1 thru 10:

TC-62DF, Utah Donated Food Sales Tax Refund
"2169900034" fixed value

216990003412345678002STC803312008103400000000000
TC-62N, Utah Sales Tax Refund Request
"2389900034" fixed value

238990003412345678002STC803312008103400000000000

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APPENDIX 4: Scan Line Specifications for Utah Withholding Tax Coupons
Note: See Appendix 3 for scan line specifications for sales tax coupons. Note: See Appendix 5 for calculating check digits for withholding tax coupons. Note: See Appendix 6 for scan line specifications for copuons OTHER THAN sales or withholding tax. The scan line must be exactly 1/2" from the bottom edge of the paper and 1/2" from the right edge of the paper. Nothing except the scan line must be printed in the bottom 1" of the form. For 2009 ONLY, Utah will have two different withholding account number formats: 1. The traditional format, which is six characters. The first one or two characters are letters and the rest are numbers (e.g., W12345 and WA1234). 2. A new format, which is 14 characters, similar to sales tax account numbers (e.g., 12345678002WTH). When printing the account number in the scan line, replace the last three characters (WTH) with the number "401."

Traditional Account Number Format
OCR-A Font Courier or OCR-B will not work; you MUST use 12 point OCR-A. Two fields have a check digit, using Mode 10, Double Add

401992703400000W12345000303312008103400000000000
Tax Identifier First 15 characters fields 1 thru 15 "401992703400000" fixed value Account Number 6 characters fields 16 thru 21 (test account number is "W12345") Fixed Field Three `0"s Filing Period End Date 8 digits fields 26 thru 33 MMDDYYYY Payment Code 14 characters fields 35 thru 48 "03400000000000" fixed value Filing Period Check Digit 1 digit - field 34

Account Number Check Digit for Fields 11 thru 24 1 digit - field 25

The following is an exact example of the size and font to be used for an OCR-A scan line:

401992703400000W12345000303312008103400000000000

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New Account Number Format
OCR-A Font Courier or OCR-B will not work; you MUST use 12 point OCR-A. Two fields have a check digit, using Mode 10, Double Add

401992703412345678002401203312008103400000000000
Tax Identifier First 10 characters fields 1 thru 10 "4019927034" fixed value Account Number 11 characters fields 11 thru 21 (test account number is "12345678002") Payment Code Filing Period Tax Type 14 characters End Date 3 digits fields 35 thru 48 8 digits fields 22 thru 24 "03400000000000" fields 26 thru 33 "401" fixed value fixed value MMDDYYYY for withholding tax Account Number Filing Period Check Digit for Check Digit Fields 11 thru 24 1 digit - field 34 1 digit - field 25

The following is an exact example of the size and font to be used for an OCR-A scan line:

401992703412345678002401203312008103400000000000

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APPENDIX 5: Calculating Check Digits for Sales and Withholding Tax Coupons
The check digit is calculated using MOD 10, Double Add, Product Addition with weights of "1212" applied left to right. 1. Use Table #1 to calculate the check digit for Utah traditional withholding tax account number only. 2. Use Table #2 to calculate the check digit for the new Utah sales tax and withholding tax account numbers. 3. Use Table #3 to calculate the check digit for the filing period end-date only.

Replacement Chart
A B C D E F G H I J K L M = = = = = = = = = = = = = 1 2 3 4 5 6 7 8 9 10 11 12 13 N O P Q R S T U V W X Y Z = = = = = = = = = = = = = 14 15 16 17 18 19 20 21 22 23 24 25 26

Character Replacement Scheme
Using a check-digit replacement scheme, all alpha characters in the traditional withholding account number must be converted from letters to numbers using the chart on the right. NOTE: This replacement scheme is for the check digit calculation only. Print the actual letters in the scan line. Use only uppercase letters in the scan line.

Table #1 Traditional Six-character Withholding Tax Account Numbers
Line No. 1 2 3 4 5 6 Enter the account number on line 1, starting in position 6. Multiply each digit on line 1 separately by its multiplier on line 2 and enter the result on line 3. Account number (6 characters*) Multiplier Line 1 times line 2 Total of all numbers on line 3 all columns Right-most digit of line 4 Check digit subtract number on line 5 from "10" 0 1 0 0 2 0 0 1 0 0 2 0 0 1 0 2 1 2 1 2 1 0 2 0 0 1 0 0 2 0

*Replace any alpha characters in the traditional withholding account number with the matching number from the Character Replacement Scheme chart, above.

Table #2 New 14-Character Sales and Withholding Tax Account Numbers
Line No. 1 2 3 4 5 6 Enter the account number on line 1, starting in the far left column. Multiply each digit on line 1 separately by its multiplier on line 2 and enter the result on line 3. Account number (14 characters*) Multiplier Line 1 times line 2 Total of all numbers on line 3 - all columns Right-most digit of line 4 Check digit - subtract number on line 5 from "10" 1 2 1 2 1 2 1 2 1 2 1 2 1 2

* Replace the last three alpha characters of the account number in the scan line with the following: "211" for sales tax coupons "401" for withholding tax coupons Replace the alpha characters only in the scan line. Print the actual letters on any returns or correspondence. NOTE: If the numbers on line 4 of the check digit calculation is a multiple of 10, the check-digit is 0.

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Table #3 Filing Period End Date
Line No. 1 2 3 4 5 6 Enter the Filing Period End Date (MMDDYYYY) on line 1. Filing period end date (MMDDYYYY) Multiplier Line 1 times line 2 Total of all numbers on line 3 - all columns Right-most digit of line 4 Check digit - subtract number on line 5 from "10" 1 2 1 2 1 2 1 2

Examples for line 3:
6 (on line 1) times 1 (on line 2) equals 6 on line 3 8 (on line 1) times 2 (on line 2) equals 16 on line 3 0 (on line 1) times 1 or 2 (on line 2) always equals 0 on line 3 NOTE: If the number on line 4 of the check digit calculation is a multiple of 10, the check-digit is 0.

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APPENDIX 6: Scan Line Specifications for Other Utah Tax Coupons
Note: See Appendix 3 for scan line specifications for sales tax coupons. Note: See Appendix 4 for calculating check digits for withholding tax coupons. Note: See Appendix 7 for calculating check digits for other Utah tax coupons. The scan line must be exactly 1/2" from the bottom edge of the paper and 1/2" from the right edge of the paper. Nothing except the scan line must be printed in the bottom 1" of the form. NOTE: These are general specifications, and do not apply to all tax types. Please refer to official Tax Commission forms to ensure accuracy.

OCR-A Font Courier or OCR-B will not work; you MUST use 12 point OCR-A.

Each field has a check digit, using Mode 10, Double Add

66/PA//9876543212/080108123/00000000000/0131093

Tax Type (first 2 digits) (see page 15)

Notice Type (2 characters) (see page 15)

Account Number Always 9 digits; left justified; zero filled to the right when the account number is less than nine digits; the leading character can be alpha or numeric, depending on tax type.

From Date & To Date (9 digits) YYMMYYMM plus the check digit Zero Filled Fill this field with 11 zeros.

Due Date (7 digits) MMDDYY plus check digit

The following is an exact example of the size and font to be used for an OCR-A scan line:

66/PA//9876543212/080108123/00000000000/0131093

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APPENDIX 7: Calculating Check Digits for Other Utah Tax Coupons
The check digit is calculated using MOD 10, Double Add, Product Addition with weights of "2121" applied left to right. 1. Use Table #1 to calculate the check digit for the account number only. 2. Use Table #2 to calculate the check digit for tax periods and due dates only. Multiply each digit on line 1 separately by its multiplier on line 2 and enter the result on line 3. If the result is a two-digit number, add the individual digits together and enter the sum on line 4 (e.g., for the number 14, add 1 and 4 for a result of 5).

Table #1 Account Numbers Only
Line No. 1 2 3 4 5 6 7 Enter the account number on line 1, starting in the far left column. If the account number is less than nine digits, enter zeros to fill in the right fields. The first character of the account number (whether alpha or numeric) is ignored in the calculation. Account number Multiplier Line 1 times line 2 Add individual digits in each column of line 3 Total of line 4 - all columns Right-most digit of line 5 Check digit - subtract number on line 6 from "10" N/A 2 1 2 1 2 1 2 1

Table #2 For Tax Periods and Due Dates Only
Line No. 1 2 3 4 5 6 7 Enter the Tax Period (YYMMYYMM) or Due Date (MMDDYY) on line 1, right justified with zeros to fill in the left fields. Number to calculate check digit Multiplier Line 1 times line 2 Add individual digits in each column of line 3 Total of line 4 - all columns Right-most digit of line 5 Check digit - subtract number on line 6 from "10" 6 (on line 1) times 1 (on line 2) equals 6 on lines 3 and 4 8 (on line 1) times 2 (on line 2) equals 16 on line 3; 1 plus 6 equals 7 on line 4 0 (on line 1) times 1 or 2 (on line 2) always equals 0 on lines 3 and 4 2 1 2 1 2 1 2 1

Examples for line 4:

Scan line example:
The scan line for a Special Fuel Supplier (tax type = 66, notice type = PA, test account number = 987654321) for the period September 2008 through December 2008 (08090812), due Jan. 31, 2009 (013109), would be:

66/PA//9876543212/080908121/00000000000/0131093

Remember, the first left-most character or digit of the account number is ignored in this calculation. NOTE: If the number on line 5 of the check digit calculation is a multiple of 10, the check-digit is 0.

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APPENDIX 8: Criteria for Preparing Other Utah Tax Coupons with Scan Lines (except sales and withholding tax)
Tax Type Code
1

Test Account Number

3

The first field of the scan line is a tax type code that designates to which tax the payment or coupon applies. The following list shows the most commonly used tax types, but is not all-inclusive. The list is subject to change.

The third field of the scan line is the account number. When submitting substitute returns with coupons or coupons alone for approval, please use the test account number designated below for the specific tax type. NOTE: The use of other account numbers (other than the test account number) on submitted test samples will be rejected and returned for correction and resubmission.

Notice Type

2

The second field of the scan line is a notice type code used to designate the type of document being filed, i.e., return (RT), payment (PA), prepayment (PP) or refund (RF). The following list shows the acceptable notice types for each tax type. Tax Type Aviation Fuel Tax Beer Tax Brine Shrimp Corporate Franchise or Income Tax Emergency Services Telephone Fee Environmental Assurance Fee Insurance Premium Tax Lubricating Oil Fee Motor Fuel Tax Multi-Channel Video & Audio Service Tax Municipal Energy Municipal Telecommunications License Fee Partnership Return Professional Teams Composite Return Radioactive Waste Self-Insurers (annual) Sexually Explicit Business and Escort Service Tax Special Fuel Supplier Supply Inventory Tobacco Products Tax Form TC-109A TC-386 TC-23B TC-559 TC-29 TC-109E TC-49 TC-670 TC-535 TC-109 TC-64 TC-61E TC-34 TC-559 TC-559 TC-171 TC-420 TC-420B TC-63 TC-364 TC-365 TC-553
1

Tax Type Code 63 83 74 21 26 59 72 72 20 61 27 22 29 07 07 28 73 73 77 66 66 53

2

Notice Type PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment) PA (payment)

3

Test Account # 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567 981234567

For Your Information the following coupons do NOT have scan lines
Tax Type Brine Shrimp Royalty Report Inheritance Tax Return Partnership Tax Payment Individual Tax Prepayment Income Tax Payment Coupon Fiduciary Tax Prepayment Fiduciary Tax Payment Coupon Form TC-23A TC-44R TC-544 TC-546 TC-547 TC-548 TC-549

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