Filing Extensions and Prepayment Requirements

Filing Extensions

Utah automatically provides an extension of six months (to October 15, 2013) to file your Utah return. There is no form needed to obtain this extension.

The Utah extension is an extension to file your tax return, not an extension to pay your taxes. To avoid late payment taxes you must meet the prepayment requirements below on or before April 15, 2013.

Utah statute does not provide for any extra extension periods such as for taxpayers overseas, in disaster areas, or in military service. To avoid penalties you must meet the prepayment requirements below on or before April 15, 2013. If you filed your return during a federal extension period that did not have a matching Utah extension period, you may qualify for relief of Utah penalties. See Publication 17, Utah Waivers for details.

Prepayment Requirements

Utah does not require individuals to make estimated quarterly prepayments.

Prepayments for returns being filed on or before October 15, 2013

Utah provides an automatic extension to file income tax returns, but this is not an extension on the time to pay taxes. Individuals filing a Utah income tax return during the extension period of April 16, 2013 through October 15, 2013, are required to pay their taxes on or before April 15, 2013 to avoid late payment penalties. To avoid a late payment penalty, you must do ONE of the following by April 15, 2013:

  • Prepay at least 90% of your 2012 tax (TC-40, line 27 plus line 30);
  • Prepay at least 100% of your 2011 tax (2011 TC-40, line 27 plus line 30); or
  • Prepay at least 90% of the 2012 tax due if you did not have to file a Utah return in 2011, or had zero Utah tax liability in 2011, or this is your first year filing a Utah return.

Prepayments for returns being filed after October 15, 2013

Utah does not provide for extensions after the October 15th automatic extension. However, you may avoid late filing and payment penalties by prepaying by April 15, 2013 100% of your 2012 tax (TC-40, line 27 plus line 30.

The following are considered prepayments for purposes of avoiding penalties on returns filed after April 15, 2013:

  • Utah income taxes withheld as reported on a W-2, 1099-R, TC-675R, K-1, or similar legal document;
  • Payments you have made for your 2012 Utah individual income taxes;
  • Your 2011 Utah individual income tax return refund if it was carried forward as a 2012 prepayment.
  • Refundable Utah tax credits you can claim on the TC-40A, Part 5. 

Notes

  1. Interest is assessed during the extension period on unpaid tax from the original filing due date until the tax is paid in full. 
  2. To avoid a late filing penalty during the extension period, you must pay all tax, interest, and any extension penalty the same day you file your return.

Extension Penalty

If you file your Utah return on or before October 15, 2013 but don't meet the prepayment requirements (above) by the original due date, an extension penalty will be added. This penalty is assessed at 2% per month until the date the return is filed. The penalty is calculated using this formula:

(unpaid tax) x .24 x (number of days unpaid) ÷ 365

See Pub 58, Interest and Penalties for more information.

Making Prepayments

Prepayments must be made by April 15, 2013, to avoid penalties.

Choose one of these payment methods:

Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-0266

Utah does not require quarterly estimated tax payments from self-employed workers or people who receive other taxable income from which taxes are not withheld.

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