Utah automatically provides an extension of six months (to October 15, 2014) 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, 2014.
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, 2014. 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.
Utah does not require individuals to make estimated quarterly prepayments.
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, 2014 through October 15, 2014, are required to pay their taxes on or before April 15, 2014 to avoid late payment penalties. To avoid a late payment penalty, you must do ONE of the following by April 15, 2014:
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, 2014 100% of your 2013 tax (TC-40, line 27 plus line 30).
The following are considered prepayments for purposes of avoiding penalties on returns filed after April 15, 2014:
If you file your Utah return on or before October 15, 2014 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
Prepayments must be made by April 15, 2014, 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.