Utah – Updated Guidelines for Substitute and Copied Forms

SALT Report 2815 – The Utah State Tax Commission updated a publication that discusses substitute and copied business forms. The publication is written for computer software developers and programmers, computerized tax processors, commercial printers, business forms companies, and anyone else who develops, uses, or files copied or substituted Utah forms. For purposes of this publication the term “forms” applies to all tax returns, schedules, statements, coupons, applications, affidavits and declarations.

Updates to the publication include the following:

  • Scan lines are no longer required on payment coupons except for the withholding tax coupon.  All other coupons can be submitted without a scan line.
  • All substitute forms submitted for approval must include a copy of the Request for Substitute Forms Approval.  However, a similar form can be used so long as it includes the same information.

Additionally, substitute forms developers are not required to register with the Tax Commission or complete a letter of intent to submit substitute forms for approval. However, if you develop substitute forms for commercial sale or distribution, you must have approval from the Tax Commission before you may release the forms to the public.

For Further Information

Utah State Tax Commission – Publication 99