Modernized Electronic Filing – MeF

General Information

Individual, Fiduciary, Partnership and Corporate Income Tax Returns

The MeF program provides electronic filing and payment options for the following tax returns:

  • TC-40 Utah Individual Income Tax Return
  • TC-41 Utah Fiduciary Income Tax Return
  • TC-65 Utah Partnership/Limited Liability Partnership/Limited Liability Company Return
  • TC-20 Utah Corporation Franchise and Income Tax Return
  • TC-20S Utah S Corporation Return

For online income tax filing with Taxpayer Access Point (TAP).

For online payroll and withholding tax information, go to the Software Developers Withholding section. For questions, contact [email protected].

Additional information for software developers.

Authorized Software Providers

Filing Season Start Dates

  • Business tax returns: 7:00 a.m. (MST) on January 13, 2026
  • Fiduciary tax returns: 7:00 a.m. (MST) on January 20, 2026
  • Individual tax returns: 7:00 a.m. (MST) on January 26, 2026

Assurance Testing (ATS)

Utah testing for tax year 2025 starts:

  • Tuesday, Nov. 4, 2025 for individual
  • Tuesday, Nov. 11, 2025 for business

For questions about this program contact [email protected].

Scheduled Maintenance

Routine system maintenance is scheduled in our test environment every week from Friday at 11:00 p.m. to Saturday until approximately 11:00 a.m. Mountain Time.

MeF test submissions may be rejected during this maintenance period.

Substitute Tax Forms

The email address for substitute forms questions and submissions is [email protected]. Additional information can be found on the Substitute Tax Forms page.

Where to Find Utah Forms