Utah Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Connect with a TaxPro →Utah Business Tax Extension – LLC / Partnership
Utah Extension Payment Voucher • LLC / PartnershipUtah LLC & Partnership Tax Extension
Utah LLCs and partnerships with Utah source income file Form TC-65 (Utah Partnership Return of Income) with the Utah State Tax Commission. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Utah automatically honors the federal Form 7004 extension for pass-through entity returns–no separate Utah extension form is required, provided all Utah income tax owed is paid by March 16, 2026.
Extending a Utah LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to extend the Utah return to September 15, 2026. Pay all Utah tax owed by March 16, 2026 through the Utah Taxpayer Access Point (TAP) or by mailing a payment to: Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134.
Utah imposes a pass-through entity withholding requirement for nonresident members. Utah requires pass-through entities with nonresident members to either withhold Utah income tax on the nonresident's share at the highest individual rate (currently 4.55%) or obtain signed Utah Form TC-40B (Nonresident Utah Individual Income Tax Agreement) from each nonresident member. The extension deadline does not extend the withholding remittance obligation–withholding on nonresident members must be remitted by March 16, 2026.
UT LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Utah Form TC-65 return to September 15, 2026–no separate Utah extension form is required.
- Pay all Utah partnership-level tax owed by March 16, 2026 through TAP or by mail to avoid the 10% failure-to-file penalty.
- Address Utah nonresident member withholding obligations by the original deadline–remit withheld amounts or obtain TC-40B agreements before March 16, 2026.
- File the completed Form TC-65 with the Utah State Tax Commission by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Utah return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Utah return by September 15, 2026
How to Pay
Utah requires online payment for tax amounts of $750 or more. Submit electronically via the Utah Online Tax Extension Payment portal. For amounts under $750, complete Utah Extension Payment Voucher and mail with your payment.
Utah Online Payment Portal
Submit electronically through the Utah Online Tax Extension Payment system. Required for all payments $750 and above.
Utah Extension Payment Voucher by Check
Download Utah Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
210 N 1950 W
Salt Lake City, UT 84134
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay | 2% per month on unpaid tax, up to 25% |
LLC / Partnership Quick Reference
| State Abbreviation | UT |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Utah Extension Payment Voucher |
| Online Payment | Utah Online Tax Extension Payment |
| State Agency | Utah State Tax Commission |
| Failure to File Penalty | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay Penalty | 2% per month on unpaid tax, up to 25% |
Utah Business Tax Extension – S Corporation
Utah Extension Payment Voucher • S CorporationUtah S Corporation Tax Extension
Utah S corporations with Utah source income file Form TC-20S (Utah S Corporation Return) with the Utah State Tax Commission. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Utah automatically honors the federal Form 7004 extension–no separate Utah extension form is required–provided all Utah income tax owed is paid by March 16, 2026.
Extending a Utah S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the Utah Form TC-20S return to September 15, 2026. Pay all Utah S corporation tax owed by March 16, 2026 through TAP or by mailing a payment to: Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134.
Utah requires S corporation shareholders who are nonresidents to either have Utah income tax withheld on their Utah pass-through income or sign Utah Form TC-40B (Nonresident Utah Individual Income Tax Agreement). The withholding obligation is not extended by the filing extension. Utah S corporations must also confirm that any composite return obligations for nonresident shareholders are addressed by the original March 16, 2026 deadline.
UT S Corporation Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the Utah Form TC-20S return to September 15, 2026–no separate Utah extension form is required.
- Pay all Utah S corporation tax by March 16, 2026 through TAP or by mail to avoid the 10% failure-to-file penalty.
- Address nonresident shareholder withholding obligations by March 16, 2026–the extension does not extend the withholding remittance deadline.
- File the completed Form TC-20S with the Utah State Tax Commission by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Utah return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Utah return by September 15, 2026
How to Pay
Utah requires online payment for tax amounts of $750 or more. Submit electronically via the Utah Online Tax Extension Payment portal. For amounts under $750, complete Utah Extension Payment Voucher and mail with your payment.
Utah Online Payment Portal
Submit electronically through the Utah Online Tax Extension Payment system. Required for all payments $750 and above.
Utah Extension Payment Voucher by Check
Download Utah Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
210 N 1950 W
Salt Lake City, UT 84134
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay | 2% per month on unpaid tax, up to 25% |
S Corporation Quick Reference
| State Abbreviation | UT |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Utah Extension Payment Voucher |
| Online Payment | Utah Online Tax Extension Payment |
| State Agency | Utah State Tax Commission |
| Failure to File Penalty | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay Penalty | 2% per month on unpaid tax, up to 25% |
Utah Business Tax Extension – C Corporation
Utah Extension Payment Voucher • C CorporationUtah C Corporation Tax Extension
Utah C corporations with Utah taxable income file Form TC-20 (Utah Corporate Franchise or Income Tax Return) with the Utah State Tax Commission. The return is due April 15, 2026, and an extension to October 15, 2026 is available. Utah automatically honors the federal Form 7004 extension–no separate Utah extension form is required–provided all Utah corporate franchise tax owed is paid by April 15, 2026. Utah corporate income is taxed at a 4.55% flat rate.
Extending a Utah C Corporation Return
File IRS Form 7004 before April 15, 2026 to extend the Utah Form TC-20 return to October 15, 2026. Pay all Utah corporate franchise tax by April 15, 2026 through TAP or by mailing a payment to: Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134.
Utah imposes its corporate franchise tax on C corporations incorporated in Utah or with Utah nexus. The tax is the greater of the franchise tax computed on Utah taxable income or the $100 minimum tax. Utah C corporations that are part of a combined reporting group must file on a combined basis–Utah requires combined reporting for unitary businesses, which can affect the extension payment calculation if the combined group's Utah income differs from the standalone corporation's income.
UT C Corporation Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Utah Form TC-20 return to October 15, 2026–no separate Utah extension form is required.
- Pay all Utah corporate franchise tax by April 15, 2026 through TAP or by mail to avoid the 10% failure-to-file penalty (minimum $20).
- Confirm Utah combined reporting group membership and ensure the extension payment reflects the combined Utah income of all group members.
- File the completed Form TC-20 with the Utah State Tax Commission by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Utah return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Utah return by October 15, 2026
How to Pay
Utah requires online payment for tax amounts of $750 or more. Submit electronically via the Utah Online Tax Extension Payment portal. For amounts under $750, complete Utah Extension Payment Voucher and mail with your payment.
Utah Online Payment Portal
Submit electronically through the Utah Online Tax Extension Payment system. Required for all payments $750 and above.
Utah Extension Payment Voucher by Check
Download Utah Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
210 N 1950 W
Salt Lake City, UT 84134
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay | 2% per month on unpaid tax, up to 25% |
C Corporation Quick Reference
| State Abbreviation | UT |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Utah Extension Payment Voucher |
| Online Payment | Utah Online Tax Extension Payment |
| State Agency | Utah State Tax Commission |
| Failure to File Penalty | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay Penalty | 2% per month on unpaid tax, up to 25% |
Utah Business Tax Extension – Fiduciary
Utah Extension Payment Voucher • FiduciaryUtah Fiduciary Tax Extension
Utah trusts and estates with Utah source income file Form TC-41 (Utah Fiduciary Income Tax Return) with the Utah State Tax Commission. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Utah automatically honors the federal Form 7004 extension–no separate Utah extension form is required–provided all Utah fiduciary income tax owed is paid by April 15, 2026. Utah fiduciary income is taxed at a 4.55% flat rate.
Extending a Utah Fiduciary Return
File IRS Form 7004 before April 15, 2026 to extend the Utah Form TC-41 fiduciary return to October 15, 2026. Pay all Utah fiduciary income tax by April 15, 2026 through TAP or by mailing a payment to: Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134.
Utah taxes resident trusts–those created by a Utah resident or with a Utah trustee–on all income regardless of source. Nonresident trusts pay Utah tax only on Utah-source income. Utah does not require a separate extension form for fiduciary returns–a valid federal Form 7004 extension automatically extends the Utah TC-41 deadline to October 15, 2026, provided all Utah fiduciary income tax is paid by April 15, 2026. Utah fiduciary income is taxed at the same 4.55% flat rate that applies to individuals.
UT Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the Utah Form TC-41 fiduciary return to October 15, 2026–no separate Utah extension form is required.
- Pay all Utah fiduciary income tax (4.55% flat rate) by April 15, 2026 through TAP or by mail to avoid the 10% failure-to-file penalty.
- Confirm the trust's Utah residency classification (resident vs. nonresident) to determine whether all income or only Utah-source income is subject to Utah fiduciary tax.
- File the completed Form TC-41 with the Utah State Tax Commission by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Utah return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Utah return by October 15, 2026
How to Pay
Utah requires online payment for tax amounts of $750 or more. Submit electronically via the Utah Online Tax Extension Payment portal. For amounts under $750, complete Utah Extension Payment Voucher and mail with your payment.
Utah Online Payment Portal
Submit electronically through the Utah Online Tax Extension Payment system. Required for all payments $750 and above.
Utah Extension Payment Voucher by Check
Download Utah Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
210 N 1950 W
Salt Lake City, UT 84134
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay | 2% per month on unpaid tax, up to 25% |
Fiduciary Quick Reference
| State Abbreviation | UT |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Utah Extension Payment Voucher |
| Online Payment | Utah Online Tax Extension Payment |
| State Agency | Utah State Tax Commission |
| Failure to File Penalty | 10% of unpaid tax or $20, whichever is greater |
| Failure to Pay Penalty | 2% per month on unpaid tax, up to 25% |
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