Official tax information for the State of Utah
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. |