Corporate Quarterly Prepayment Due Date: Jan-Dec 2026

Jan-Dec 2026 Corporate (TC-20/TC-20MC) Quarterly Prepayments:

• Corporate Tax (CPT)

Note: Corporations having a Utah tax liability of $3,000 or more in the current tax year, or a tax liability of $3,000 or more in the previous tax year, must make quarterly estimated tax payments.

A corporation does not need to make quarterly estimated tax payments the first year it files in Utah if it pays the minimum tax on or before the due date, without the extension.

Quarterly estimated tax payments are due on the 15th day of the 4th, 6th, 9th and 12th months (calendar year filing: Apr 15, Jun 15, Sep 15, Dec 15) of the corporation’s tax year, unless federal action changes the federal quarterly due dates.

•  Utah does not require quarterly estimated individual income tax payments. You can prepay individual income taxes at any time at tap.utah.gov, or by mailing your payment with form TC-546, Individual Income Tax Prepayment Coupon.