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S Corporation Tax

Every S corporation (as defined in IRC §1361(a)) that has filed a proper and timely election under IRC §1362(a) must file form TC-20S, so long as the federal election remains in effect. The minimum tax does not apply to S corporations.

See instructions on filing and additional information about filing corporate returns.

Filing Instructions
Corporate Returns

Filing and Payment Frequency

Frequency: Annual or Fiscal

    Payment frequency: Please check the TC-20S Instructions for information about prepayments.

    Tax Rate: The income tax rate for Utah can change from year to year. For a list of rates per year please check our Income Tax Rates page.

      Forms and Publications

      The TC-20s can be filed electronically using third party software. Please see our list of authorized providers.
      TC-20S
      TC-20S Instructions
      Pub 68

      Statues and Rules

      Revenue

      See our Revenue Summary Reports.

        Paying Taxes

        Pay directly through Taxpayer Access Point (TAP) or your third-party software:

        • Regular tax payments
        • Prepayments
        • Estimated tax payments
        Taxpayer Access Point (TAP)
        Make a Payment