Utah

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Utah	Income Tax Prepayment Form TC-546

General Instructions

The Utah State Tax Commission does not require that you file for an extension. Utah automatically grants a six month extension of time to file until October 15, 2009. However, to avoid penalties, Utah requires that you pay at least 90% of your total 2008 tax liability or 100% of your prior year (2007) tax liability and the balance with the filing of your return.

Penalty and Interest Charges on Tax Owed:

In all cases, interest will be charged at a rate of 7% per year, from the date the tax should have been paid (April 15, 2009) until the date of payment. In addition, the state may assess the following penalties:

• Underpayment of an Extension. The penalty for underpayment of an extension is 2% per month of the unpaid tax during the extension period. If the return is not filed by the extension date, Late Filing and Late Payment penalties will apply, as if the extension had not been granted.
• Late Filing Penalty. Utah may assess a late filing penalty that is the greater of $20 or 10% of the unpaid tax. After 90 days, a second penalty that is the greater of $20 or 10% of the unpaid tax will be assessed.
• Late Payment Penalty. The late payment penalty is the greater of $20 or 10% of the tax due.

If You Owe...

If you owe additional Utah Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare an Income Tax Prepayment Form TC-546 (click here to download PDF)
2. Enclose a check or money order along with the completed form.
3. Mail to:
   Utah Tax Prepayment
   Utah State Tax Commission
   210 N 1950 W
   Salt Lake City, UT 84134-0200

The Utah State Tax Commission operates an online system for submitting tax payments – Utah Payment Express. You can find this system at: https://secure.utah.gov/paymentexpress/client

Using Utah Payment Express you can pay by credit card (MasterCard or Visa Only) or by Direct Debit (electronic check) directly from your bank account. There are additional charges that will be assessed for using this service.

If You Do Not Owe...

Utah does not require the filing of an extension request. There is nothing to be filed with the state at this time.