TC-687, Local Impact Mitigation Tax Template Instructions

Revision 04-20-2026


General Instructions

Use this spreadsheet to report your Local Impact Mitigation Tax. Always check the revision

date to be sure you have the newest form. Keep all supporting documentation in case of

audit. Visit our Local Impact Mitigation Tax information page for more help.

Note: This is the only approved template to upload your data.

Follow these steps to complete and submit your return:

1. Download the current template and save to your computer before using.
2. Follow the line-by-line instructions to complete and save your return.
3. Log into your account at Taxpayer Access Point (TAP)
4. Upload and submit your file.

Important

• Don’t copy or alter cells or their formatting. If you must paste from other data, use the PASTE VALUES command.
• Don’t leave blank lines in the spreadsheet. It will cause errors.
• Dropdown menus have been provided where possible.
• Microsoft Excel 2010 automatically saves files as .xlsx. You must save your file as .xls to upload.

Line-by-Line Instructions – Return

Enter the following information.

Line 1

Total tax on oil. (This line will calculate for you)

Line 2

Total tax on gas. (This line will calculate for you)

Line 3

Total tax liability. (This line will calculate for you, pay this amount)

Schedule A

Enter the following information.

Column 1

Producing entity number.

Column 2

API number.

Column 3

County code. (See below for list of county codes)

Column 4

County name. (This column will populate based on column 3 selection)

Column 5

1. Product type produced, saved or sold or transported. (OL, GS)
2. Volume of product produced, saved, sold or transported.

Column 6

Stripper volumes.

Column 7

First six months of developmental well volumes.

Column 8

First 12 months of wildcat well volume.

Column 9

Volume used during processing to bring to marketable condition.

Column 10

Taxable volumes. (This column will calculate for you)

Column 11

Tax on oil. (This column will calculate for you and transfer to the summary page)

Column 12

Tax on gas. (This column will calculate for you and transfer to the summary page)

County Codes

01-Beaver

02-Box Elder

03-Cache

04-Carbon

05-Daggett

06-Davis

07-Duchesne

08-Emery

09-Garfield

10-Grand

11-Iron

12-Juab

13-Kane

14-Millard

15-Morgan

16-Piute

17-Rich

18-Salt Lake

19-San Juan

20-Sanpete

21-Sevier

22-Summit

23-Tooele

24-Uintah

25-Utah

26-Wasatch

27-Washington

28-Wayne

29-Weber

References/Resources

Forms & Publications

• TC-687, Local Impact Mitigation Tax Return
• Utah Code 59-32, Local Impact Mitigation Tax

Returns and Schedules: You may be penalized if you do not file the correct forms and

schedules. Visit our penalty and interest information page for details.

Information Updates: Contact the Tax Commission immediately if account information changes.

Submit changes on the following forms:

• TC-69, Utah State Business and Tax Registration- open a new business or change ownership
• TC-69C Notice of Change for a Tax Account— change address, close an outlet or account, and add or remove an officer or owner

Taxpayer Resources:

The Tax Commission offers online workshops to help taxpayers understand Utah taxes.

If you need more information or access to online services, forms or publications, and for a list of all training resources visit the Tax Commission’s site .

You may also write or visit the Utah State Tax Commission at 210 North 1950 West, Salt Lake City, UT 84134-0400, or phone 801-297-3620 (1-800-662-4335 outside the Salt Lake area). You can email questions to Misctaxes@utah.gov .

For accommodations under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD

801-297-2020. Please allow three working days for a response.