Utah updates substitute forms guidance

Utah has updated its substitute forms guidelines. The guidelines are for computer software developers and programmers, computerized tax processors, commercial printers, business forms companies, and others who develop, use or file copied and/or substitute Utah tax forms. The guidelines ensure forms are compatible with the Tax Commission’s (Commission) automated systems. The term “form” includes tax returns, schedules, statements, coupons, applications, affidavits and declarations. The Commission does not review, test or approve software logic or confirm calculations used on substitute forms. The Commission does not approve equipment or processes that produce substitute forms. Substitute forms developers do not have to register or complete a letter of intent to submit substitute forms for approval. There is no deadline for submitting forms for approval. The Commission owns the rights to its forms. Those who develop substitute forms for commercial sale or distribution must have approval from the Commission before releasing the forms to customers. (Utah Guidelines for Substitute and Copied Utah Tax Forms, Pub. 99, Revised 5/14.)

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