Tax Commission
Tax Relief & Extensions
Tax Relief
Tax Extensions
- 90% of your Utah tax*; or
- 100% of the previous year’s Utah tax* if you filed a Utah income tax return for the previous year.
- Sales and use taxes (90-day limit)
- (Employer) withholding taxes and severance taxes (6-month limit)
Income Tax Extensions
Corporations and Individuals automatically get an extension of up to six months to file a return (this is not an extension to pay taxes, only to file the return). You do not need to file a form to request the extension. However, penalties will be assessed if you have not met the prepayment requirements by the original due date of the return.
Partnerships are automatically allowed an extension of up to five months to file a return without filing an extension form. This is NOT an extension of time to pay taxes – it is only an extension of time to file your return.
Prepayment Requirements
You must prepay the following by the original due date; tax credits and withholdings are counted as prepayments:
*Utah tax is not the tax due for the return but the total Utah tax before prepayments, withholdings, and most credits. See the instructions on the tax return for additional information and specific details.
Entities filing as a partnership, S-corporation, or trust also automatically get an extension to file the return but must pay 100% of the taxes due by the original due date.
Other Tax Extensions
Businesses with other tax filing requirements may request an extension to file a return. Requests for extension to file these returns must be submitted to the Tax Commission in writing before the due date of the return. There is no form for these requests, use a business letter format including the account number, period, and reason you need the extension.
Businesses applying for this type of extension must show good cause to receive approval. Good cause is defined as a situation that arises despite the ordinary care and attentiveness exercised by the taxpayer.
These other tax extensions only apply to:
Tax Commission Publications
The following Tax Commission publications give additional information and explain various aspects of the billing and collection process, and outline taxpayer rights and responsibilities.