Tax Commission

Requesting Copies of Previously Filed Returns

To get a copy of your previously filed return:

• Complete form TC-880, Request for Tax Records.
• An officer of record must sign the form. An officer of record is anyone listed by the Department of Commerce as an officer in your corporation.
• You may request the records in person or by mail.
• There is a $6.50 fee for each record requested.

Utah Net Losses

S Corporations, Partnerships, and LLCs filing as an S Corporation or Partnership may not carry losses forward or back.  The losses must be distributed to their shareholders, partners, or members who use the loss on their income tax return.

Corporations filing Form TC-20 may not carry back a Utah net loss; the loss must be carried forward.  

The amount of Utah net loss that a taxpayer may carry forward to a taxable year may not exceed 80% of Utah taxable income calculated before deducting any Utah net loss from Utah taxable income.  See TC-20 instructions.  

Filing Extension

Corporations are automatically allowed an extension of up to six months to file a return without filing an extension form. This is NOT an extension of time to pay your taxes – it is only an extension of time to file your return. To avoid penalty, the prepayment requirements must be met on or before the original return due date, and the return must be filed within the six-month extension period.

Exemption From Taxes

Non profit organizations are taxable unless an exemption has been issued by the Utah State Tax Commission. See form TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax.