Inheritance Tax

Forms:	TC-44R (not currently available)
Statutes:	§59-11
Information:	Utah’s estate tax system is commonly referred to as a “pick up” tax. This is because Utah picks up all or a portion of, the credit for state death taxes allowed on the federal estate tax return (federal form 706 or 706NA). Federal changes phased out the national inheritance tax and, therefore, eliminated Utah’s inheritance tax after December 31, 2004. Since there is no longer a federal credit for state death taxes on the federal estate tax return, there is no longer a basis for the Utah inheritance tax. Utah inheritance tax returns do not need to be filed. Utah does not require an Inheritance Tax Waiver.

Forms:

TC-44R (not currently available)

Statutes:

Information:

Utah’s estate tax system is commonly referred to as a “pick up” tax. This is because Utah picks up all or a portion of, the credit for state death taxes allowed on the federal estate tax return (federal form 706 or 706NA). Federal changes phased out the national inheritance tax and, therefore, eliminated Utah’s inheritance tax after December 31, 2004. Since there is no longer a federal credit for state death taxes on the federal estate tax return, there is no longer a basis for the Utah inheritance tax.

Utah inheritance tax returns do not need to be filed. Utah does not require an Inheritance Tax Waiver.

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

Third quarter, July-Sept 2020 (quarterly filers)
September 2020 (monthly filers)
Jan – Dec 2020 (annual filers)
All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!