Information on Filing Utah Taxes

With annual tax revenue close to $6 billion, Utah is close to the nation's median range. The state's income tax rate is 4.50%. This is below the national average. Any partial-year resident, resident, or nonresident earning income in Utah must file an annual state income tax return.

Tax forms must be e-filed (can be done here) or postmarked by April 15, the same filing deadline as federal income tax. For extended returns, the deadline is October 15.

The 4.50% flat rate applies to all income types for the tax year 2025. Residents earning income in the state pay the same percentage regardless of income level, which simplifies the filing process compared to states with progressive tax brackets.

Prepayment of Utah Income Taxes

There is no form for requesting an extension in Utah. Taxpayers should send a copy of their federal extension with their extended state return by October 15. Extensions do not grant extra time to pay tax due. If taxpayers owe money, it must be paid by April 15 to avoid penalties. To file Utah taxes later but mail a payment on time, use Form TC-546. Mail it with payment to the State Tax Commission at:

210 North 1950 West
Salt Lake City, UT 84134-0266

Mail forms with payment to:
210 North 1950 West
Salt Lake City, UT 84134-0266

Track a UT tax refund online at http://incometax.utah.gov/refunds/wheres-my-refund. To check the status of a refund by phone or for inquiries about amendments and other issues, call 801-297-2200.

If an error is found on a return, file an amended Form TC-40. Submit the amended return with a copy of the federal return to the State Tax Commission at the address:

210 North 1950 West
Salt Lake City, UT 84134-0260

If Not Enough Utah Taxes are Withheld

Taxpayers who do not have enough money withheld from their checks or are self-employed may have to pay estimated taxes each quarter. Use Form TC-546 to determine estimated tax amounts. The state uses the federal Form W-4 for withholding calculations and has no separate state withholding form. All income is subject to the flat 4.50% rate with no separate calculation required for supplemental wages like bonuses or commissions.

Penalties on Any Unpaid Amount

Taxpayers who file on time but do not pay the UT taxes they owe or only part of it will be charged 10% of the unpaid amount. If taxpayers do not file a tax return, they will be charged $50 for each return or form with a maximum allowable charge of $1,000. Taxpayers who owe money and do not file a return will be charged both sets of fees.

Frequently Asked Questions

What tax credits are available for 2025?
Residents can claim several tax credits. The first is the expanded Child Tax Credit for children ages 1-3 ($1,000 per child). Utah’s state Child Tax Credit is nonrefundable and limited to qualifying children aged 1–3 for tax year 2025. Also, the At-Home Parent Credit (up to $100 per child under 12 months). And the Earned Income Tax Credit (20% of federal EITC). Finally, the Retirement Credit provides up to $450 for qualifying taxpayers receiving taxable retirement income.

How is Social Security income taxed?
Utah taxes Social Security benefits as income at the 4.50% flat rate, but many retirees qualify for a state Social Security Benefits Credit that can reduce or eliminate tax on those benefits. Eligibility thresholds for this credit were raised in 2025.

Do I have to file if I only worked in the state temporarily?
Nonresidents employed in the state for 20 days or less with no other state-sourced income may not be required to file. Exceptions apply to professional athletes and entertainers. Nonresident members of partnerships, S corporations, and trusts may be exempt if their only income from the state passes through to their federal return.

How are retirement and investment income taxed?
Most retirement and pension income received by residents is taxed at the flat 4.50% rate. Dividends, interest, and capital gains are also taxed at 4.50%. Military pay and taxable military retirement are taxed at the same rate, though qualifying taxpayers may receive credits. Nonresident service members do not pay tax on active-duty military pay earned in the state.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.