Tax Commission
C Corporation Tax
Every C corporation incorporated in Utah (domestic), qualified in Utah (foreign), or doing business in Utah, whether qualified or not, must file a corporate franchise tax return. C corporation returns are filed on form TC-20. Every corporation that files form TC-20 must pay a minimum tax (privilege tax) of $100, regardless of whether or not the corporation exercises its right to do business.
See instructions on filing and additional information about filing corporate returns.
Filing and Payment Frequency
Frequency: Annual or Fiscal
Payment frequency: Please check the TC-20 Instructions for information about prepayments..
Forms and Instructions
The TC-20 can be filed electronically using third party software. Please see our list of authorized providers.
TC-20
TC-20 Instructions
Statues and Rules
Revenue
All income tax revenue is used to fund education.