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General Instructions

The Utah State Tax Commission does not require that you file for an extension. Utah grants an automatic six-month extension of time to file until October 15, 2015. However, to avoid penalties, Utah requires that you pay at least 90% of your total 2014 tax liability or 100% of your prior year (2013) tax liability and the balance with the filing of your return.

An extension to file your return is not an extension of time to pay your taxes. If you do not pay the tax due by the original due date, you will owe interest and penalty on any balance due.

Find out if you owe using the simple Tax Payment Worksheet on Form TC-546.

Pay your taxes online at Utah’s Taxpayer Access Point.

You can also pay online at Official Payments Corporation [officialpayments.com]. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the payment voucher, send a check for the full amount of the tax due made payable to Utah State Tax Commission. Do not send cash. Do not staple payment to coupon. Detach check stub. Mail to:
Income Tax Prepayment
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0266

In all cases, interest will be charged at a rate of 7% per year, from the date the tax should have been paid (April 15, 2015) until the date of payment. In addition, the state may assess the following penalties:

  • Underpayment of an Extension: The penalty for underpayment of an extension is 2% per month of the unpaid tax during the extension period. If the return is not filed by the extension date, Late Filing and Late Payment penalties will apply, as if the extension had not been granted.
  • Late Filing Penalty Utah may assess a late filing penalty that is the greater of $20 or 10% of the unpaid tax. After 90 days, a second penalty that is the greater of $20 or 10% of the unpaid tax will be assessed.
  • Late Payment Penalty The late payment penalty is the greater of $20 or 10% of the tax due.

Utah does not require the filing of an extension request. There is nothing to be filed with the state at this time.

For more information, visit the Utah State Tax Commission