The State of Utah will automatically grant your business a six-month tax extension if it makes the necessary extension payment by the return due date. The estimated tax payments must equal at least the lesser of:
1) 90 percent of the current-year tax liability or the $100 minimum tax (if greater), or
2) 100 percent of the previous-year tax liability

The remaining tax, plus any penalties and interest, is due when the return is filed. The Tax Commission will assess a penalty for failure to meet the extension payment requirements. Utah will also assess penalties if you file your return after the six-month extension period.

If you do not need to make a tax payment and have received an approval notification from FileLater, there’s nothing more to do.

Filing for a Utah tax extension will not provide you with additional time to pay any tax balance due, which must be paid by your original filing deadline or interest and other payment penalties may apply.

For additional information, please visit the State of Utah Tax Commission website.