Utah state tax deadlines center on April 15 for individual and business income tax returns, November 30 for property tax, and a rolling set of monthly or quarterly dates for sales tax and employer withholding. The state applies a flat 4.85% income tax rate on taxable income.1Utah State Tax Commission. Tax Rates Miss a deadline and you face a tiered penalty plus daily interest, so the specific date that applies to you matters.
Individual Income Tax
If you file on a calendar year, your Utah individual income tax return and payment are both due April 15. You report on Form TC-40.2Utah State Tax Commission. Individual and Corporate Income Tax Extension Due Date Jan-Dec 2025 Fiscal-year filers owe their return by the 15th day of the fourth month after the fiscal year closes. When April 15 lands on a weekend or legal holiday, the deadline moves to the next business day.
Utah does not require quarterly estimated payments from individuals. That surprises people used to the federal system. The full balance is simply due April 15. You can make voluntary prepayments at any point before then through the Taxpayer Access Point at tap.utah.gov or by mailing Form TC-546 with a check.3Utah State Tax Commission. TC-546 Individual Income Tax Prepayment Coupon
Filing Extensions
Every individual gets an automatic six-month extension to file, with no separate state form required. For calendar-year filers, that pushes the filing deadline to October 15.2Utah State Tax Commission. Individual and Corporate Income Tax Extension Due Date Jan-Dec 2025 If you filed federal Form 4868 and owe nothing to Utah, that federal extension satisfies the state as well.
The extension buys you time to file, not time to pay. To avoid an extension penalty, your prepayments by April 15 must equal the lesser of 90% of your current-year liability or 100% of what you owed the previous year.3Utah State Tax Commission. TC-546 Individual Income Tax Prepayment Coupon Fall short and Utah charges 2% per month on the underpayment for each month of the extension period.4Utah State Tax Commission. Utah Interest and Penalties
Corporate and Partnership Returns
Corporations and partnerships follow the same calendar as individuals: April 15 for calendar-year entities, or the 15th day of the fourth month after a fiscal year closes.5Utah State Tax Commission. Individual, Corporate and Partnership Income Tax Due Date Jan-Dec 2025 C-corporations file Form TC-20. S-corporations file Form TC-20S. Partnerships file Form TC-65.6Utah State Tax Commission. Individual, Corporate and Partnership Income Tax Due Date Jan-Dec 2026
Business entities receive the same automatic six-month filing extension, and the same payment rule applies. Corporations and partnerships making extension prepayments use Form TC-559 rather than the individual TC-546.7Utah.gov. 2025 TC-20 Instructions Corporation Franchise and Income Tax Return
Sales Tax
Your sales tax filing frequency depends on how much tax you collected in the prior year. The Tax Commission assigns you to one of three groups:8Utah State Tax Commission. Sales and Use Tax Collection by Remote Out-of-State Sellers
- $50,000 or less in annual sales tax: quarterly, with returns due April 30, July 31, October 31, and January 31.
- $50,001 to $96,000: monthly, with returns due the last day of the month after the reporting period.
- $96,001 or more: monthly on the same schedule, with mandatory electronic funds transfer payments.
Quarterly filing is the statutory default, and the Tax Commission has authority to require more frequent returns.9Utah Legislature. Utah Code 59-12-107 All sales and use tax returns must be filed electronically through the Taxpayer Access Point. Weekend and holiday due dates shift to the next business day.
Employer Withholding
Utah employers withhold state income tax from employee wages and file quarterly on Form TC-941E.10Utah Legislature. Utah Code 59-10-402 Requirement of Withholding Exceptions The quarterly deadlines are:11Utah State Tax Commission. Utah Withholding Taxes
- First quarter: April 30
- Second quarter: July 31
- Third quarter: October 31
- Fourth quarter and annual reconciliation combined: January 31
The January 31 filing does double duty as the annual reconciliation. Every employer must submit it electronically.11Utah State Tax Commission. Utah Withholding Taxes
Property Tax
Property tax is due November 30 every year. County treasurers mail tax notices by November 1, and any payment not received or postmarked by November 30 is delinquent on December 1.12Utah Legislature. Utah Code 59-2-1331 Property Tax Due Date If November 30 falls on a weekend or holiday, the due date moves to the next business day and delinquency shifts 30 days after that.
Billing and collection run through your county treasurer, not the state. There is no automatic extension for property tax. Missing November 30 triggers penalties right away.
What Late Filing or Payment Costs
Utah’s penalty for late filing or late payment is tiered by how many days you’re past due. As of January 1, 2026, both penalties use the same scale:13Utah Legislature. Utah Code 59-1-401
- 1 to 5 days late: the greater of $20 or 2% of the unpaid tax.
- 6 to 15 days late: the greater of $20 or 5% of the unpaid tax.
- More than 15 days late: the greater of $20 or 10% of the unpaid tax.
File late and pay late and you can face both penalties. On top of that, interest runs from the original due date until payment. The 2026 rate is 6%, calculated daily as unpaid tax multiplied by 0.06, multiplied by days outstanding, divided by 365.14Utah State Tax Commission. Penalties and Interest Payments apply first to penalties, then interest, then tax.
The extension penalty is separate. If your prepayments by April 15 fall below the 90%/100% threshold, Utah charges 2% per month on the shortfall for each month of the extension, up to six months.4Utah State Tax Commission. Utah Interest and Penalties A deliberate overpayment that produces a refund is cheaper than an underpayment that triggers this penalty.
Amending a Past Return
To correct a Utah return, file an amended Form TC-40 with the “amended” box checked. The refund window closes at the later of three years from the original due date plus any extension period, or two years from the date you paid the tax.15Utah State Tax Commission. Statute of Limitations for Not Filing Returns After that, the Tax Commission cannot refund the money or apply it as a credit to another year.