Tax Commission

To avoid penalty and interest, pay the total tax due by the due date for the filing year.  If you are unable to pay in full, paying as much as possible by the due date may reduce the penalty and interest you will be assessed.

• Penalties
• Interest Rates and Calculation
• Publication 58 has full and current information on how the Utah State Tax Commission assesses penalties and interest on Utah tax returns.
• Utah Code Ann. §59-1-401 and §59-1-402 have additional information about penalties and interest.

Penalties

For more information about how penalties are assessed please view our Publication 58.

For Individual Income Tax Filers

If you are filing your return or paying any tax late, you may owe penalties and interest.  You can use our online Penalty and Interest Estimator on the Taxpayer Access Point to estimate the amount of penalty and interest you need to pay. We will send you a bill if you do not pay the penalties and interest with your return or if the penalty and/or interest is calculated incorrectly.  The calculated penalties, interest, and balance amounts are only estimates.  The actual amount of penalty and interest imposed may vary from the figures displayed in the Penalty & Interest Estimator on the Taxpayer Access Point.  For more information, see Publication 58.

Interest Rates and Calculation

Interest is calculated using the number of calendar days from the original due date of the return until the tax is paid. Interest can be calculated using this formula:

(unpaid tax) x (interest rate) x (number of days) ÷ 365 = Amount of Interest Due

Interest Rates

Note: payments are applied first to penalties, secondly to interest and lastly to tax. See Rule R861-1A-18.