Utah puts its pass-through returns in April, not on the federal March date, and grants automatic extensions with no form. It cut its flat rate again for 2025 and has made its elective PTE tax permanent.
Utah Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extended Due Date |
|---|---|---|
Individuals (TC-40) | April 15, 2026 | October 15, 2026 |
C Corporations (TC-20) | April 15, 2026 | October 15, 2026 (6-month) |
S Corporations (TC-20S) | April 15, 2026 | October 15, 2026 (6-month) |
Partnerships (TC-65) | April 15, 2026 | September 15, 2026 (5-month) |
The correction to note: Utah’s S-corporation (TC-20S) and partnership (TC-65) returns are due April 15, 2026 — the 15th day of the 4th month — not the federal March 16. Utah puts all entities on April 15. Extensions are automatic (no form) but differ by type: partnerships get five months (to September 15), while S-corporations and C-corporations get six months (to October 15).
The Flat Rate Fell to 4.50%
Utah’s flat income tax rate is 4.50% for the 2025 tax year — applied to both individual and corporate income — reduced from 4.55% by HB 106, retroactive to January 1, 2025. The C-corporation minimum tax is $100. Utah’s automatic extension requires a prepayment of 90% of the current-year or 100% of the prior-year tax by April 15; interest accrues on any unpaid balance.
The Now-Permanent PTE Tax
Utah’s elective pass-through entity tax lets partnerships and S corporations pay Utah tax at the entity level at the flat 4.50% rate, giving owners a credit — a federal SALT-cap workaround. Once set to sunset, the election has been made permanent. It is made by filing a SALT report and paying electronically on or before the last day of the entity’s tax year.
Extensions, Prepayment, and Penalties
Utah has no separate individual quarterly estimated-tax regime — compliance runs through the extension prepayment rule. Penalties apply for late filing, late payment, or insufficient extension prepayment; interest is assessed on underpayments from the original due date. An extension is time to file, not time to pay.
CPA Action Steps
File TC-20S and TC-65 by April 15 — Utah does not use the federal March date
Apply the 4.50% flat rate (2025) to individual and corporate returns
Meet the 90%/100% prepayment rule to secure the automatic extension
Consider the now-permanent 4.50% PTE election
Verify current rates and dates against the Utah State Tax Commission (tax.utah.gov) before filing.