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Due Dates, Filing Extensions, and Prepayment Requirements

Due Dates

You must file your return and pay any tax due:

  1. by April 15, 2019, if you file on a 2018 calendar year basis (tax year ends Dec. 31, 2018); or
  2. by the 15th day of the fourth month after the fiscal year ends, if you file on a fiscal year basis. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. Please see Fiscal Year Filing for more information.

You must pay all Utah income taxes for the tax year by the due date.You may be subject to penalties and interest if you do not file your return on time or do not pay all income tax due by the due date. See Penalties and Interest for more information.

Filing Extensions

This is NOT an extension of time to pay your taxes – it is an extension to file your return.

You automatically get an extension of up to six months to file your return. Utah does not have an extension form. However, penalties will be assessed if you have not met the prepayment requirements (see below) by the original due date. All extension returns must be filed by Oct. 15, 2019.

See Penalties and Interest for more information.

Prepayment Requirements

You must prepay by the original due date:

  • 90 percent of your 2018 Utah tax due (TC-40 line 27 plus line 30);
  • 100 percent of your 2017 Utah tax liability (TC-40 line 27 plus line 30 of your 2017 Utah return); or
  • 90 percent of your 2018 Utah tax due if you did not have a Utah tax liability in 2017 or if this is your first year filing.

You may prepay through withholding (W-2, TC-675R, 1099-R, etc.), payments applied from previous year refunds, credits and credit carryovers, or payments made by the tax due date using form TC-546, Individual Income Tax Prepayment Coupon, or at tap.utah.gov. Interest is assessed on unpaid tax from the original filing due date until the tax is paid in full. Penalties may also apply.

Deadlines to Claim a Refund or Credit

UC §§59-1-1410 and 59-10-529

To qualify for a refund or credit, you must file a return within:

  • three years from the original return due date (plus exten- sions), or
  • two years from the payment date.

For amended returns, you must file a claim for refund or credit within:

  • two years after you had to file an amended Utah return based on changes to your federal return made by the IRS, or
  • three years from the original due date (plus extensions) of the return of a loss year to report a net operating loss
    carryback.