2027 Utah Tax Deadlines

Last updated: August 5, 2026

Key Utah tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• April 17, 2028: Calendar-year S Corporation Form TC-20S and Partnership Form TC-65 returns and payments.
• April 18, 2028: Calendar-year C Corporation Form TC-20 return, Individual Form TC-40 return, and payments.
• September 15, 2028: Extended Partnership Form TC-65 return, file only.
• October 16, 2028: Extended C Corporation, S Corporation, and Individual returns, file only.

When are Utah taxes due in 2027?

Utah 2027 calendar-year C Corporation and Individual returns are due April 18, 2028. Utah S Corporation and Partnership returns use the fourth-month state return calendar and are due April 17, 2028.

When is the Utah C Corporation return due?

Utah C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form TC-20: Utah Corporation Franchise or Income Tax Return.
• Utah corporate estimated payments should be checked against the $3,000 estimated-tax threshold and minimum-tax prepayment rules.
• File and pay through Utah TAP.

What are Utah C Corporation extension rules?

The extended filing deadline for the main calendar-year Utah corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.

When are Utah S Corporation and Partnership returns due?

Utah S Corporations should plan around April 17, 2028, and Partnerships should plan around April 17, 2028.

Which Utah pass-through forms are required?

Use the applicable Utah pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form TC-20S: Utah S Corporation return.
• Form TC-20S owner withholding and Utah pass-through entity tax credit reporting should be reconciled before owner returns are prepared.
• Form TC-65: Utah Partnership, limited liability partnership, or limited liability company return.
• Form TC-65 owner withholding and Utah pass-through entity tax credit reporting should be reconciled before owner returns are prepared.

What are Utah pass-through extension rules?

The extended filing deadline for calendar-year Utah S Corporation and Partnership returns is October 16, 2028, for TC-20S filers and September 15, 2028, for TC-65 filers. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Utah Individual income tax return due?

Calendar-year Utah Individual income tax returns and payments are due April 18, 2028.

• Form TC-40: Utah Individual income tax return.
• Utah Individual estimated-payment vouchers and electronic payments should be matched to TC-40 filing status before extension review.

What Utah Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Utah.

When are Utah estimated payments due?

Utah estimated-payment planning should separate Individual estimates, corporate prepayments, pass-through owner withholding, and elective pass-through entity tax credits.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Utah estimated payments?

Taxpayers should use the final 2027 Utah instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Utah extension deadlines?

Utah extension deadlines are October 16, 2028, for TC-20S filers and September 15, 2028, for TC-65 filers for pass-through filings, October 16, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Utah-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Utah tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• Utah's enacted tax-year-2027 Individual and corporate income tax rate is 4.45% under 2026 S.B. 60.
• Utah corporate franchise or income tax includes a $100 minimum tax.
• Current Utah instructions require a fourth-month state return for both S Corporations and Partnerships.
• Reconcile nonresident owner withholding and Utah pass-through entity tax credits to Forms TC-20S, TC-65, and TC-40.
• Confirm the $3,000 corporate estimated-tax threshold and the minimum-tax prepayment rules.
• Use the enacted 4.45% rate unless later legislation changes tax year 2027.

Instead AI helps tax teams treat Utah due dates as operational work, not a static checklist.

Tax-professional context: Beyond the return calendar, a few structural features shape Utah tax work for 2027. Utah applies a single flat rate to both individual and corporate income, so planning emphasis falls on credits, withholding reconciliation, and electronic-filing compliance rather than bracket management. The state also pairs a simple rate structure with a range of economic-development incentives that can affect business returns.

Electronic filing requirements:

• C Corporations and pass-through entities should file and pay electronically through Utah TAP (tap.utah.gov).
• Individuals can file and pay through Utah TAP (tap.utah.gov).
• Professional preparers must use state-approved software vendors.

Business tax credits:

• Economic Development Tax Increment Financing (EDTIF)
• Industrial Assistance Account
• Rural Development Program
• Research and Development Tax Credit
• Renewable Energy Tax Credits

Individual credits and unique features:

• Utah Educational Savings Plan (my529) credit for qualifying 529 contributions
• Taxpayer Protection Act provisions governing tax increases

Retirement income considerations:

• Military retirement pay may be exempt from Utah income tax
• Social Security benefits are generally exempt from Utah income tax
• Pension income treatment for residents
• Senior-citizen tax benefits

Utah's fourth-month pass-through calendar and pass-through entity tax credits can complicate multi-entity work, so firms can find specialist support through the accounting firm directory.

What sources support these Utah dates?

• Utah TC-20 corporate instructions.
• Utah TC-20S instructions.
• Utah TC-65 partnership instructions.
• Utah S.B. 60 enrolled tax-rate amendment.

Coordinate Utah fourth-month entity deadlines

Instead's AI-driven tax platform helps Utah teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Utah practices, estimates, planning, and research help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.