Tax Preparer Permits & Licenses in West Jordan, UT

Required for all LLCs. Annual renewal report required separately (see below). Fees current as of 2024.

All active LLCs must file annually even if no changes. Online filing recommended.

Utah does not require DBA filing for LLCs using their legal name. Registration renewable every 5 years for $22.

Tax preparers typically do not need sales tax license unless selling products. Includes withholding tax registration if having employees.

Utah does not license or regulate tax preparers at state level. DOPL requires verification of federal PTIN for occupational compliance. No state exam or continuing education.

Required for all LLCs for tax purposes. Tax preparers also need individual PTIN (federal, not listed here as state requirement).

Utah requires annual renewal of DBAs (not every 5 years).

Tax preparers typically do not need sales tax license unless selling products.

All paid tax preparers must obtain a PTIN, regardless of state-level licensing.

Tax preparation services are generally not subject to Utah sales tax. However, if the business sells software, forms, or other tangible personal property, a sales tax license may be required. See Utah Code § 59-12-102(1)(a)(i) for exclusions.

Required for all employers who withhold Utah income tax from employee wages. Registration is done through the Utah Tax Commission’s online system.

Employers must register with Utah Workforce Services to pay state unemployment insurance (SUI) tax. Applies to businesses with one or more employees. New employers are assigned a standard rate until experience rating is established.

All LLCs doing business in Utah must file Form TC-20, Utah Corporate Franchise and Income Tax Return annually. LLCs taxed as pass-through entities are subject to the franchise tax minimum of $100 annually. See Utah Code § 59-11a-101 et seq.

Most Utah cities and towns require a local business license or privilege tax certificate. Requirements vary; e.g., Salt Lake City requires a Business License Application (https://www.slc.gov/businesslicense/), while West Valley City uses a Business Tax Application. Contact local clerk’s office for specifics.

LLCs are pass-through entities by default. Multi-member LLCs file Form 1065; S-corps file Form 1120-S. Profits pass through to owners’ personal tax returns. See IRS Form 1065 Instructions (https://www.irs.gov/instructions/i1065).

Required for all LLCs registered in Utah. Filed online via the Utah Division of Corporations portal. Includes update of principal address, registered agent, and business information. See Utah Code § 48-2c-1501.

All tax preparers who charge fees to prepare U.S. federal income tax returns must have a valid PTIN. Renewal is required each January.

Estimated payments are required for sole proprietors, partners, and S-corp shareholders. State estimated payments are due to the Utah Tax Commission.

Required in most Utah municipalities for any business operation, including tax preparers. Check specific city code (e.g., SLC Title 5, Provo Code 4.04). No state business license exists.

Only applies outside city limits. Tax preparers treated as general business.

Limits clients/no employees/traffic. E.g., Provo Land Use Code 14.34; must comply with zoning (professional offices often allowed in home occ).

Tax preparers typically 'professional office' use. Confirm via city zoning map/lookup tool.

Not required for vanilla office use without changes.

Monument, wall, or pole signs regulated by size/setback.

Verifies fire codes, exits, extinguishers. Low risk for tax office.

Required to register alarms.

Not required for office-based tax prep services.

Required for all employers with one or more employees in Utah, including part-time and full-time workers. Sole proprietors without employees are exempt. Coverage must be obtained through a licensed insurer or by qualifying for self-insurance.

While not mandated by Utah state law, the IRS requires tax preparers who file returns electronically to carry a minimum of $100,000 in E&O insurance (or $200,000 if preparing corporate returns over $1 million). This is enforced through IRS e-file provider agreements.

A $5,000 surety bond is required for tax preparers who register as Authorized IRS e-file Providers. This is not a Utah state requirement but is mandatory for electronic filing privileges under federal IRS rules. The bond ensures compliance with IRS regulations under Treasury Circular 230.

Not mandated by Utah state law for tax preparers specifically. However, landlords, municipalities, or clients may require proof of general liability insurance. Strongly recommended for protection against third-party injury or property damage claims.

Required by Utah law for any vehicle registered to the LLC. Minimum liability coverage: $25,000 bodily injury per person, $65,000 per accident, $15,000 property damage. Personal auto policies do not cover business use.

Utah does not require a state-level surety bond or license bond for tax preparers. Federal IRS bonding applies only to e-file participation. DOPL does not regulate tax preparers unless offering accounting or CPA services under license.

All LLCs must obtain an EIN regardless of whether they have employees. This is required for tax filing, banking, and business licensing purposes. Even single-member LLCs without employees need an EIN if they are taxed as a corporation or have employees in the future.

A Utah LLC engaged in tax preparation services must file an annual federal income tax return. A single-member LLC is generally disregarded as an entity separate from its owner and reports income on Schedule C of Form 1040. A multi-member LLC must file Form 1065 (U.S. Return of Partnership Income) unless it elects corporate taxation. This requirement is specific to the business structure, not the industry.

Tax preparers who file 10 or more individual income tax returns annually must e-file. To do so, the business must register for an IRS e-Services account and obtain a PTIN (Preparer Tax Identification Number) for each individual preparing returns. This is a federal requirement specific to tax preparers.

Every individual who prepares or assists in preparing federal tax returns for a fee must obtain and annually renew a PTIN. This applies regardless of business structure. The fee is subject to change annually. This is a federal requirement specific to tax preparers.

IRS Circular 230 sets ethical and professional standards for tax practitioners. Tax preparers must avoid negligence, fraud, or willful misconduct. They must also maintain adequate records and avoid misleading claims. This is a federal requirement specific to tax preparation services.

If the LLC hires employees, it must comply with FLSA requirements, including minimum wage, overtime pay, recordkeeping, and youth employment rules. Tax preparers with seasonal staff (e.g., during tax season) are subject to these rules. This applies to all employers, not just tax preparers.

All U.S. employers must verify the identity and employment authorization of every employee using Form I-9. This applies to all employees, including U.S. citizens. Tax preparer businesses with employees must comply. This is a generic federal employment requirement.

FMLA requires covered employers to provide eligible employees with up to 12 weeks of unpaid, job-protected leave per year for qualifying reasons. This applies only if the tax preparer business meets the employee threshold. Most small tax preparation firms will not meet this threshold.

Tax preparers who operate a public-facing business (e.g., office or website) must ensure accessibility for people with disabilities. This includes physical access to offices and digital accessibility of websites and client portals. Applies to all public accommodations, not just tax preparers.

Employers must provide a workplace free from recognized hazards. For a tax preparer, this typically includes ergonomic workstations, electrical safety, and emergency procedures. Most requirements are minimal for office-based businesses. This is a general workplace safety rule.

Tax preparers must avoid deceptive or unsubstantiated claims (e.g., "largest refund guaranteed"). The FTC enforces truth-in-advertising rules. Additionally, the Tax Preparer Penalty Provisions (IRC § 6694) penalize preparers for taking frivolous positions or understating tax liability. This is a federal consumer protection requirement specific to service providers.

If the LLC owns or has signature authority over foreign financial accounts exceeding $10,000, it must file FinCEN Form 114 (FBAR) annually. This applies regardless of industry but is relevant for any business with international financial activity.

Tax preparation is a professional service with no industrial or environmental impact. No EPA permits or reporting is required for standard office operations. This excludes businesses that also engage in printing, chemical disposal, or other regulated activities.

Tax preparation does not require federal licenses from FDA, ATF, FCC, or DOT. These agencies regulate other industries. This business type is not subject to such federal licensing.

Utah does not specify a universal retention period for all business records, but financial records should be kept for at least 3 years. Tax-related records align with federal requirements.

Commercial properties in Utah cities may be subject to periodic fire code inspections. Frequency and requirements depend on the local fire marshal’s office.

Utah does not require renewal of sales tax licenses. Once registered, the license remains active unless canceled. However, businesses must file periodic sales tax returns (monthly, quarterly, or annually).

All Utah LLCs must file an Annual Report each year to maintain active status. The report can be filed online through the Utah Division of Corporations portal.

All tax preparers operating in Utah must hold a valid Tax Preparer License issued by the Utah State Tax Commission. The license must be renewed annually by December 31. Failure to renew results in automatic expiration.

Tax preparers who represent clients before the IRS must comply with Treasury Department Circular 230. This includes ethical standards, accuracy of submissions, and avoidance of misconduct. While not a filing, it is an ongoing federal compliance obligation.

All paid federal tax preparers must obtain and renew a Preparer Tax Identification Number (PTIN) each year. The renewal period begins November 1. This is a federal requirement regardless of state licensure.

Tax preparers must complete 20 hours of IRS-approved continuing education every two years, including 3 hours of ethics. Completion must be reported through the Utah Tax Professional portal. The biennial cycle is based on the preparer’s birth month.

Employers must register for Utah Withholding Tax, file periodic returns (Form TC-66), and submit employee W-2s and 1099s annually. Filing frequency is determined by tax liability.

Businesses with employees must file Form 941 (quarterly) and Form 940 (annually) for federal payroll taxes. EIN is required but does not expire. No renewal, but ongoing filing obligations exist.

LLC owners must make quarterly estimated tax payments using Form 1040-ES if they expect to owe $1,000 or more in federal income tax.

Owners of Utah LLCs must make quarterly estimated tax payments using the Taxpayer Access Point (TAP) system if they expect to owe $1,000 or more in state tax.

Many Utah cities (e.g., Salt Lake City, Provo, Ogden) require a local business license. Renewal deadlines and fees vary. Check with the specific city or county clerk’s office.

Utah law requires that the current Tax Preparer License and local business license (if applicable) be clearly displayed at the place of business where tax preparation services are offered.

Employers must display federal and state labor law posters, including minimum wage, OSHA, and Utah Antidiscrimination Act. Posters must be updated as laws change and visible to all employees.

Tax preparers must retain copies of tax returns and supporting documents for at least three years. The IRS may audit returns within this period. Some states recommend longer retention.