 | Website | https://incometax.utah.gov/ |
| Where’s My Refund | https://tap.tax.utah.gov/TaxExpress/_/ | |
| Info for tax pros | https://tax.utah.gov/taxpros | |
| ERO Assistance | (800) 662-4335 | |
| Taxpayer Assistance | (801) 297-2200 | |
| Where’s My Refund | (801) 297-2200(800) 662-4335 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – A preparer or multiple preparers affiliated together in the same establishment who prepared 101 or more returns in the prior calendar year must submit all Utah Individual tax returns electronically. Exceptions apply for taxpayers who elect to opt-out of electronic filing and for undue hardship on the preparer in conforming to the mandate.
E-File Registration Requirements – Acceptance in the Utah e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Utah state returns can be filed as a linked return with the federal return or sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Utah supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form TC-40 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Utah return by selecting the Personal Information > Other Categories > Amended Return. After marking the return as an amended return, the Taxpayer will also need to select one of the reason codes for the amendment.
Electronic Signatures – Utah will permit a taxpayer to sign using any electronic signature method authorized by the Internal Revenue Service (IRS) for signing federal Form 8879 as outlined in IRS Publication 1345. The use of a signature pad to sign is acceptable. Currently, Keystone Tax Solutions Pro does not support electronic signatures on Utah forms.
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Utah provides an automatic six-month extension to file income tax returns, but this is not an extension of time to pay taxes. Individuals filing a tax return after the original due date are required to pay their taxes their taxes on or before the original due date to avoid late payment penalties. To avoid a late payment penalty, the taxpayer must pay at least 90% of their current year tax liability of 100% of the prior year tax liability.
Driver’s License/Government Issued Photo Identification: Utah does not require this information to file the tax return. Providing the information will help identify the taxpayer’s identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Utah return select Personal Information > Driver’s License Information.
Filing Status Information
Utah requires the same filing status used on the federal return on the Utah return. The only exception involves certain military spouses who may change their filing status from married filing joint on the federal return to married filing separate on the Utah return. Currently Keystone Tax Solutions Pro does not support a different filing status for married military taxpayers in Utah.
Residency Status Information for Utah Returns
Residents: A Utah Resident is a person who meets one or more of the following criteria:
- is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time;
- is domiciled in Utah for any period of time during the tax year, but only for the duration of that period; or
- even though domiciled outside of Utah, maintains a place of abode in Utah and spends 183 or more days of the tax year in Utah.
Part-year resident: A part-year resident is a person who is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxed in Utah, regardless of where that income is earned, unless specifically exempt. Income from Utah sources is taxable in Utah during the period of nonresidency.
Nonresident: A nonresident is a person who was not domiciled in Utah or is in Utah for temporary purposes for less than 183 days during the tax year or does not maintain a place of abode in Utah. In determining whether a person spends 183 or more days in Utah, a ‘day’ means a day in which the person spends more time in Utah than in any other state.
Domicile: Utah has several tests which are used to determine if a person is domiciled in the state. See the Utah Individual Income Tax TC-40 Instructions for further information on when a person is domiciled in Utah. The TC-40 Instructions are found on at Utah Forms.
Native American: Native Americans who earn income in Utah must file a Utah tax return. Enrolled members of a Native American tribe or nation, who live and work on the reservation where they are enrolled, are exempt from Utah income tax on income earned on the reservation. Enrolled members of the Uintah and Ouray Reservations and live on land removed from that reservation are exempt from income tax earned on the reservation. To enter this exemption from main menu of the Utah return, select Deductions from Federal AGI > New > Native American Income.
Military Personnel/Military Spouses
Residents: A member of the military who is a Utah resident must report all income no matter where he or she is stationed, including military pay. If the taxpayer was a Utah resident when entering the service, he or she remains a Utah resident until a new domicile is established. All pay received for active duty military service, to the extent it is included in federal AGI, is subtracted from income on Form 140.
Nonresidents: A member of the military who is not a Utah resident, but is stationed in Utah, is not subject to Utah tax on military pay, but must report any other income earned in Utah.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. The nonresident spouse of a nonresident active military service member may be exempt from Utah tax on income received in Utah. See the Utah Individual Income Tax TC-40 Instructions for further information.The TC-40 Instructions are found on at Utah Forms.
If one spouse is a full-year Utah resident and the other spouse is a full-year nonresident, they may file their federal tax return as married filing jointly and file their Utah return as married filing separately. See Utah Publication 57, Military Personnel Instructions for further information. Publication 57 is found at Utah Forms. Currently Keystone Tax Solutions Pro does not support this change of filing status for military spouses.
Business Return Electronic Filing Information
Utah supports electronic filing for business returns. Utah E-File program will accept the current year and the two prior years for business returns.
Business Return General Information
Due Dates for Utah Business Returns
Corporations – April 15, or same as IRS – Returns are due by the 15th day of the fourth month following the close of the taxable year.
S-Corporations – March 15, or same as IRS – Returns are due by the 15th day of the third month following the close of the taxable year.
Partnerships – March 15, or same as IRS
Fiduciary & Estate – April 15, or same as IRS
Business Extensions
Corporation: An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 – Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select ‘YES’ and enter the amount of the payment to be made.
S Corporation: An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 – Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select ‘YES’ and enter the amount of the payment to be made.
Partnership: An automatic extension of time to file is granted until 6 months after the due date for the partnership income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 – Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select ‘YES’ and enter the amount of the payment to be made.
Fiduciary: An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 – Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select ‘YES’ and enter the amount of the payment to be made.
Amended Business Returns
Utah Amended Business Returns can be e-filed.
Corporation – Utah supports electronic filing for Amended Corporate Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form TC-20 that the return is an Amended Return. To mark a return as amended, from the main menu of the Utah return select Heading Information > Other Categories > Enter Code for Amended Return.
S-Corporation – Utah supports electronic filing for Amended S-Corporation returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form TC-20S that the return is an Amended Return. To mark a return as amended, from the main menu of the Utah return select Heading Information Menu > Other Categories > Enter Code for Amended Return.
Partnership – Utah supports electronic filing for Amended Partnership returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form TC-65 that the return is an Amended Return. To mark a return as amended, from the main menu of the Utah return select Heading Information Menu > UT Amended Return.
Fiduciary – Utah supports electronic filing for Amended Fiduciary returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form TC-41 that the return is an Amended Return. To mark a return as amended, from the main menu of the Utah return select Heading Information > Other Categories > Enter Code for Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Mail paper returns to the following addresses:
Corporations (Form TC-20) and S-Corporations (Form TC-20S)
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0300
Partnership (Form TC-65)
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0270
Fiduciary (Form TC-41)
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0250
If the address you are looking for is not on the Utah State Tax Commission mailing addresses list, use the address printed on the form.
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.