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Self Insurer’s Tax

Filing frequency: Annual
Must be filed electronically through Taxpayer Access Point
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 be filed electronically
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.