Self Insurer’s Tax

Filing frequency: Annual
Filing due: March 31
Payment frequency: Annual if prior year’s taxes were less than $10,000 Quarterly prepayments if taxes were more than $10,000
Payment due: Annual: March 31 Quarterly: March 31, April 30, July 31, October 31
Forms: TC-420, not available online, must electronically through Taxpayer Access Point
Statutes: §34A-2
Rules: R865-11Q-1
Information: Employers authorized by the Utah Labor Commission to provide their own worker’s compensation coverage must pay Self Insurer’s tax. The tax is the amount equivalent to the premium taxes that would have been paid under the admitted insurer tax by an insurance carrier.