Utah I Business State Tax Extension I LLCs / Partnerships

Modified on Thu, 23 Jan at 12:18 PM

Business Entity Type	LLCs / Partnerships
Filing Status	Approved Automatically
Extension Information	* Corporations, LLCs, Partnerships & Fiduciaries are automatically provided an extension without filing a form or application. * Extension payments must equal 90% of the current year tax liability or 100% of the prior year tax.
Online Payment	Utah \| Online Tax Extension Payment
State Payment Agency	Utah State Tax Commission
Late Filing Penalty	Greater of $20 or: • 2% of unpaid tax, if return is filed 1 to 5 days late; • 5% of unpaid tax, if return is filed 6 to 15 days late; • 10% of unpaid tax, if return is filed 16 or more days late.
Late Payment Penalty	Underpaid on return filed by due date or amended return: Greater of $20 or: • 2% of unpaid tax, if tax is paid 1 to 5 days after original return due date; • 5% of unpaid tax, if tax is paid 6 to 15 days after original return due date; • 10% of unpaid tax, if tax is paid 16 or more days after due date. Underpaid on return filed after due date: Greater of $20 or: • 2% of unpaid tax, if tax is paid 91 to 95 days late; • 5% of unpaid tax, if tax is paid 96 to 105 days late; • 10% of unpaid tax, if tax is paid 106 or more days late. Return not filed: • Greater of $20 or 10% of unpaid tax. Audit deficiency not paid in full within 30 days of notice or order: Greater of $20 or: • 2% of unpaid tax, if tax is paid 31 to 35 days after notice or order; • 5% of unpaid tax, if tax is paid 36 to 45 days after notice or order; • 10% of unpaid tax, if tax is paid 46 or more days after notice or order.
Tax Year	2024
Payment Voucher	Form TC-559 \| Corporate/Partnership Payment Coupon
Mailing Address	Corporate/Partnership Tax Payment Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134-0180
Original Due Date	15-Apr-25
Extended Due Date	15-Oct-25