Matrix Line Item Instructions - Utah State Tax Commission 2025

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To pay by check or money order, mail your check or money order with your return. Make payable to the Utah State Tax Commission and write your daytime phone number and 2024 TC-40 on the check. Do not staple to your return. Remove any check stub before sending.
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 2024 tax year Utah Tax Amendment on eFile.com, however you can not submit it electronically.
The contractor is the last person to own the materials as tangible personal property. The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.
Do not send a copy of your federal return, credit schedules (other than Utah schedules TC-40A, TC-40B, TC-40S and/or TC-40W), worksheets, or other documentation with your return.
To submit the TC-65 form, ensure all fields are accurately filled out and signed. You can submit electronically through the Utah Tax Commissions e-filing portal or mail the completed form to the provided address: Utah State Tax Commission, 210 North 1950 West, Salt Lake City, Utah 84134.
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Do not use staples or paper clips to affix your payment to your voucher or return. Make sure your check or money order includes the following information: Your name and address. Daytime phone number.
Correctly Attach a W-2 to 1040 In terms of options for attaching a W2, taxpayers can use staples, paper clips or other fasteners to attach their W2 to the overall tax return, but we recommend avoiding tape or adhesives like glue, which can create issues with scanning or processing.
Do not use staples or paper clips. Doing so will slow down the processing of your return.

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