Asking the Utah State Tax Commission to waive a penalty: request letter
Excite Tax shares this free letter for asking the Utah State Tax Commission to waive a penalty or interest for reasonable cause; general information only, not legal or tax advice.
Who it is for
A Utah business or individual charged a Tax Commission penalty or interest who can show a reason the Commission accepts, and who has already paid the tax for the period.
When to use it
Use it when the online route in Taxpayer Access Point is not available for your tax type, or when you want a written request with documents. Pay the tax first: the Commission considers a waiver only once the tax for the period is paid.
The deadline and form it relates to
- The Commission accepts a waiver request online or as a written application with supporting documentation (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
- It considers a request when the tax owed for the period has been paid, the liability is based on a return you filed (not an estimate), and the period has not already had a waiver review (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
- Interest is waived less often than penalties, because it requires proof that the Commission gave incorrect information or made an error (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
- In most cases ignorance of the law, carelessness or forgetfulness is not reasonable cause (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
- Publication 17 says a denial can be appealed (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
What the Utah State Tax Commission says
The Tax Commission may waive or reduce penalties or interest for reasonable cause. See Utah Code §59-1-401(14) and Tax Commission Rule R861-1A-42.
Publication 17 names the authority as Utah Code §59-1-401(14) and Tax Commission Rule R861-1A-42 (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)). In plain terms, the Commission has discretion: it waives only for a reason it accepts, and it judges each request on its own facts.
The template
Replace every [BRACKETED] field and delete any line that does not apply. Keep a copy of everything you send.
[DATE] Utah State Tax Commission [ADDRESS, EMAIL OR FAX FROM PUBLICATION 17 — see "Where to send it"] Re: Request for waiver of penalty [and interest] — reasonable cause Name: [BUSINESS OR INDIVIDUAL NAME, exactly as on the return] Utah account or ID number: [ACCOUNT NUMBER] Tax type: [e.g. sales and use tax, withholding, corporate franchise, individual income] Period(s): [e.g. filing period ending 06/30/2025] Notice or bill date: [DATE] Amount of penalty: $[AMOUNT] [Amount of interest: $[AMOUNT]] To the Waivers unit: I request a waiver of the [late filing / late payment] penalty [and interest] for the period above, for reasonable cause. The tax for this period was paid in full on [DATE], and the liability is based on the return filed on [DATE]. No waiver review has been requested for this period before. Reason: [Name the reason that applies from Publication 17 — e.g. death or serious illness, unavoidable absence, disaster, bank error, reliance on incorrect Tax Commission information, unobtainable records, first-time filer — and explain it with dates. Example: "The return due [DUE DATE] was filed on [DATE] because [PERSON WITH SOLE AUTHORITY TO FILE] was hospitalized from [DATE] to [DATE]."] [IF ASKING FOR INTEREST: The Tax Commission gave incorrect information on [DATE] at [TIME]; the employee's name was [NAME]; a copy of the written communication is enclosed.] Compliance history: [e.g. "All returns for the past [NUMBER] years were filed and paid on time."] Sincerely, [SIGNATURE] [PRINTED NAME], [TITLE — e.g. Owner, Managing Member, President] [BUSINESS NAME] [DAYTIME PHONE] Enclosures: copy of the notice or bill; [LIST EACH SUPPORTING DOCUMENT]
What to attach
- A copy of the notice or bill.
- Proof of the reason: medical or death records, disaster documentation, a letter from the bank explaining its error, or the Tax Commission’s written communication.
- Proof that the tax for the period is paid.
Where to send it
- Online, the request is made in Taxpayer Access Point under Request Payment Plan or Waiver, then P&I Waiver (Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25)).
- Publication 17 lists the Utah State Tax Commission at 210 North 1950 West, Salt Lake City, Utah 84134, fax 801-297-6358, email waivers@utah.gov (Utah State Tax Commission — Publication 17 PDF (Rev. 7/25)).
Official forms and pages
Sources
Each fact above was checked against the official source on the date shown by a reader who saw only the claim and the source. Official pages change; the source link beside each fact is the one to check.