Extension of Time to File
***This is NOT an extension of time to pay your taxes – it is an extension of time to file your return.***
You automatically get an extension of up to six months to ﬁ le your return. Utah does not have an extension form. However, penalties will be assessed if you have not met the prepayment requirements (see below) by the original due date.
Prepayment Requirements for Filing Extension
You must prepay by the original due date:
• 90 percent of your 2020 Utah tax due (TC-40 line 27 plus line 30);
• 100 percent of your 2019 Utah tax liability (TC-40 line 27 plus line 30 of your 2019 Utah return); or
• 90 percent of your 2020 Utah tax due if you did not have a Utah tax liability in 2019 or if this is your ﬁrst year ﬁling.
You may prepay through withholding (W-2, TC-675R, 1099-R, etc.), payments applied from previous year refunds, credits and credit carryovers, or payments made by the tax due date using form TC-546, Individual Income Tax Prepayment Coupon, or at taxexpress.utah.gov. Interest is assessed on unpaid tax from the original ﬁ ling due date until the tax is paid in full. Penalties may also apply.