Filing Extensions and Prepayment Requirements
- Filing extensions
- Prepayment requirements
- Extension penalty
- Making prepayments
- See also Utah Income Tax Penalties and Interest
Utah automatically provides an extension of six months 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 18, 2016.
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 18, 2016. 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 Pub 17, Utah Waivers for details.
These requirements apply to returns filed on or before October 16, 2017.
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 of time to pay taxes. Individuals filing a Utah income tax return during the extension period of April 19, 2017 through October 16, 2017, are required to pay their taxes on or before April 18, 2017 to avoid late payment penalties. To avoid a late payment penalty, you must do ONE of the following by April 18, 2017:
- Prepay at least 90% of your 2016 tax (TC-40, line 27 plus line 30);
- Prepay at least 100% of your 2015 tax (2013 TC-40, line 27 plus line 30); or
- Prepay at least 90% of the 2016 tax due if you did not owe Utah income tax in 2015, or this is your first year filing a Utah return.
The following are considered prepayments for purposes of avoiding penalties on returns filed after April 18, 2017:
- 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 2016 Utah individual income taxes;
- Your 2015 Utah individual income tax return refund if it was carried forward as a 2016 prepayment.
- Refundable Utah tax credits you can claim on the TC-40A, Part 5.
- Interest is assessed during the extension period on unpaid tax from the original filing due date until the tax is paid in full.
- To avoid a late filing penalty during the extension period, you must pay all tax, interest, and any extension penalty on the same day you file your return.
If you file your Utah return on or before October 16, 2017 but do not 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.
(unpaid tax) x .24 x (number of days unpaid) ÷ 365
See Pub 58, Interest and Penalties for more information.
You must make prepayments by April 18, 2017, to avoid penalties.
Use one of these payment methods:
- TaxExpress – Pay with your credit card (American Express, MasterCard, Visa, or Discover Card) or an electronic check (ACH debit request); or
- By Mail – Send your payment with Form TC-546, Individual Income Tax Prepayment Coupon to the address below. Write the tax year on your check or money order.
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.