Filing Extensions and Prepayment Requirements

You automatically get a six-month filing extension without penalties IF you meet the prepayment requirements by April 15. There is no form needed. You must file your 2009 tax return by October 15, 2009 if you use the filing extension.

• Prepayment requirements
• Extension penalty
• Making prepayments

Prepayment Requirements

An extension allows extra time to file a return, not to pay your taxes. To avoid an extension penalty, you must do ONE of the following by April 15:

• Prepay 90 percent of your 2009 tax (through withholding, applying a refund from the previous year, or direct payments; OR
• Prepay an amount equal to 100 percent of your 2008 tax. This is the amount on line 24 of your 2008 Utah individual income tax return.
• Prepay 90 percent of the 2009 tax due if you did not file a return or had zero tax in 2008.

Notes

1. Interest will accrue during the extension period on any tax that was not prepaid by April 15.
2. To avoid a late filing penalty, you must pay all tax, interest, and any extension penalty the same day you file your return.
3. The late filing penalty will be waived if:
   • You are a Utah resident stationed outside the US for military service and
   • You file your return by your discharge date or the 15th of the fourth month after you return to the US (whichever is earlier)
   Interest will accrue on any unpaid tax from the original due date until the tax is paid. See combat zone relief.

Extension Penalty

If you don't meet the prepayment requirements (above) by the original due date, an extension penalty will be added. This penalty is assessed at 2 percent per month until the date the return is filed. The penalty is calculated using this formula:

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

See Pub 58, Interest and Penalties

Making Prepayments

Prepayments must be made by April 15.To avoid an extension penalty during the six-month filing extension period.

Choose one of these payment methods:

1. TaxExpress – Pay with your credit card (American Express, MasterCard or Discover) or an electronic check (ACH debit request); or
2. By Mail – Send your payment with Form TC-546, Individual Income Tax Prepayment Coupon to the address below. Write your social security number and 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.