Utah | Personal Tax Extension | Form TC-546 | Individual Income Tax Pre-payment Coupon

Modified on Wed, 12 Apr, 2023 at 5:20 AM

State Abbreviation	UT
State Name	Utah
Extension Status	Approved Automatically
Return Due Date	April 18, 2023
Extended Due Date	October 16, 2023
Other Information	Utah provides an automatic 6 month extension without filing a form or application. To avoid penalties, taxpayers must prepay one of the following amounts by the return due date: 90% of the current year’s tax liability or 100% of the prior year’s tax liability.
Online Payment	Utah \| Online Tax Extension Payment
Payment Voucher Title	Form TC-546, Individual Income Tax Pre-payment Coupon
State Payment Agency	Utah State Tax Commission
Mailing Address with Payment	Income Tax Prepayment, Utah State Tax Commission 210 N 1950 West Salt Lake City, UT 84134-0266
Online Payment Options \| Credit Card	A taxpayer may pay his or her taxes online with a credit card or with an electronic check (ACH debit). Online payments may include a service fee. Follow the instructions at tap.utah.gov
Online Payment Options \| ACH Debit	A taxpayer may pay his or her taxes online with a credit card or with an electronic check (ACH debit). Online payments may include a service fee. Follow the instructions at tap.utah.gov
Failure to File Penalties	Greater of $20 or: • 2% of unpaid tax, if return is filed 1 to 5 days late; • 5% of unpaid tax, if return is filed 6 to 15 days late; or • 10% of unpaid tax, if return is filed 16 or more days late
Failure to Pay Penalties	Underpaid on return filed by due date or amended return: Greater of $20 or: • 2% of unpaid tax, if tax is paid 1 to 5 days after original return due date; • 5% of unpaid tax, if tax is paid 6 to 10 days after original return due date; or • 10% of unpaid tax, if tax is paid 16 or more days after due date. Underpaid on return filed after due date: Greater of $20 or: • 2% of unpaid tax, if tax is paid 91 to 95 days late; • 5% of unpaid tax, if tax is paid 96 to 105 days late; or • 10% of unpaid tax, if tax is paid 106 or more days late. Return not filed: • Greater of $20 or 10% of unpaid tax. Audit deficiency not paid in full within 30 days of notice or order: Greater of $20 or: • 2% of unpaid tax, if tax is paid 31 to 35 days after notice or order; • 5% of unpaid tax, if tax is paid 36 to 45 days after notice or order; or • 10% of unpaid tax, if tax is paid 46 or more days after notice or order.