Does Utah Accept a Federal Tax Extension?
A federal tax extension can simplify filing your Utah return, but the payment deadline is unchanged. Learn the requirements to avoid penalties and interest.
Taxpayers often have questions about how state filing requirements align with federal tax rules. For those in Utah, understanding the relationship between federal and state tax extensions is a common concern.
How to Get a Utah Filing Extension
Utah provides an automatic six-month extension to file an individual income tax return. This means you do not need to file a specific form to request the extension. If you have filed for a federal extension with the IRS, typically using Form 4868, Utah will honor it, moving your state filing deadline to the federal extension deadline, which is usually October 15. No separate state action is needed in this case if you do not owe any Utah tax.
For taxpayers who do not file a federal extension but still need more time for their Utah return, the extension is still automatic. The state considers a timely prepayment of taxes to be an indication of intent to use the extension. Simply making a required payment by the original due date secures the same filing extension until October 15.
Meeting the Tax Payment Deadline
An extension to file your tax return is not an extension of the time you have to pay your taxes. To avoid penalties and interest, Utah requires that you pay at least 90% of your current year’s total tax liability by the original filing deadline, which is typically April 15. Alternatively, you can pay 100% of the prior year’s total tax liability to meet this requirement. Failure to meet this prepayment threshold will result in penalties.
You can make this required payment electronically through the Utah Taxpayer Access Point (TAP), the state’s online tax portal. Making a payment through TAP is a direct way to remit the funds and does not require you to mail any additional forms.
If you prefer to pay by mail, you must use Form TC-546, the Prepayment Coupon. This coupon should be completed and mailed with your check or money order to the Utah State Tax Commission. Ensure this payment is postmarked by the original tax deadline to be considered timely. Do not use Form TC-546 if you expect a refund or have no tax due.