UTAH STATE TAX COMMISSION
OFFICIAL TAX INFORMATION FOR UTAH
Recent Changes and Information
- For recent information about Individual Income Taxes, see this page.
- For other Frequently Asked Questions and information, see this page.
Recent Changes and Information
- Tax lien scam letters being sent to Utah taxpayers. Call the Tax Commission to verify actual communications at 801-297-2200. Example Letter
- ALERT TEXT SCAM:
Please find the attached press release regarding a scam text message that is being sent to Utah residents falsely claiming the recipient has unpaid toll fees. - OneStop Business Registration (OSBR) system is shut down – effective September 12, 2024
- NEW! E-cigarette retailers must purchase from licensed distributors
- NEW! Utah State Business and Tax Registration (TC-69) Online Requirement
- SALT Requirements for 2025
- Individual Income Taxes
- FAQs and New Information
Upcoming Events and Due Dates
- December 18, 2025 December Monthly Webinar – Sales Tax Line-6 Adjustments
- December 31, 2025 Due date for November monthly business taxes
- December 31, 2025 SALT Election report and payment due date for 2025 calendar year pass through entities
- January 15, 2026 January Monthly Webinar – 2025 Income Tax Legislative Updates
- January 31, 2026 Due date for all sales and withholding business tax returns (2025 annual, 4th quarter and December monthly returns)
- January 31, 2026 Due date for all 2025 Utah Employer Withholding Documents (W-2’s, 1099’s, TC-675R’s)

Strategic Plan
Fiscal Year 2026-2029 Four Year Strategic Plan

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.