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NOT LEGAL ADVICE. NOT TAX ADVICE.

Excite Tax is not a law firm, and no one at Excite Tax is an attorney.
These templates are general information. Sharing them is not legal advice or tax advice, and it creates no attorney-client relationship and no preparer-client relationship with Excite Tax.
Before you send anything, check the current Utah State Tax Commission instructions for your notice or form; forms, deadlines and addresses change.
For free or low-cost help, contact a Low Income Taxpayer Clinic (https://www.taxpayeradvocate.irs.gov/litc) or the Taxpayer Advocate Service (https://www.taxpayeradvocate.irs.gov/).
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UTAH STATE TAX COMMISSION PENALTY WAIVER REQUEST
From: https://excite-tax.vercel.app/templates/utah-penalty-waiver-request
Official sources were read on 2026-09-23; check them again before you use this template.
Replace every [BRACKETED] field. Delete any line that does not apply.

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[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]

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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 (check the current official instructions)
- Online, the request is made in Taxpayer Access Point under Request Payment Plan or Waiver, then P&I Waiver. Source: https://tax.utah.gov/forms-pubs/pub-17/
- 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. Source: https://files.tax.utah.gov/tax/forms/pubs/pub-17.pdf

SOURCES
- IRS — Low Income Taxpayer Clinics: https://www.irs.gov/advocate/low-income-taxpayer-clinics (retrieved 2026-09-23)
- IRS — Instructions for Form 9465 (07/2024): https://www.irs.gov/instructions/i9465 (retrieved 2026-09-23)
- Utah State Tax Commission — Publication 17, Waivers: Reasonable Cause (Rev. 07/25): https://tax.utah.gov/forms-pubs/pub-17/ (retrieved 2026-09-23)
- Utah State Tax Commission — Publication 17 PDF (Rev. 7/25): https://files.tax.utah.gov/tax/forms/pubs/pub-17.pdf (retrieved 2026-09-23)