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Utah business tax extension

Utah extends Form TC-20 automatically by 6 months, with no extension request and no federal extension needed. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Utah's own forms, instructions and laws, cited below

Does Utah accept the federal extension?

Utah extends the return automatically, with no extension request and no federal extension needed.

Utah's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form TC-20, Utah Corporation Franchise and Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year), or the federal due date of Form 1120 if that is later
Extension
Utah extends the return automatically, with no extension request and no federal extension needed. To avoid the extension penalty, payments by the original due date must equal at least the lesser of 90% of this year's tax (or the $100 minimum tax, if greater) or 100% of last year's tax, and the return must be filed within the six months.
Extension length
6 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form TC-559, Corporation/Partnership Payment Coupon, or online at tap.utah.gov.

S corporations

Return
Form TC-20S, Utah S Corporation Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year), or the federal due date of Form 1120-S if that is later
Extension
Utah extends the return automatically, with no extension request and no federal extension needed. To avoid the extension penalty, payments by the original due date must equal at least the lesser of 90% of this year's tax or 100% of last year's, and all pass-through withholding tax must be paid by the original due date.
Extension length
6 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form TC-559, Corporation/Partnership Payment Coupon, or online at tap.utah.gov.

Partnerships

Return
Form TC-65, Utah Partnership / Limited Liability Partnership / Limited Liability Company Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year), or the federal due date of Form 1065 if that is later
Extension
Utah extends the return automatically, with no extension request and no federal extension needed. The prepayment requirements must be met by the original due date, and all pass-through withholding tax must be paid by then. The return must be filed within the five months.
Extension length
5 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form TC-559, Corporation/Partnership Payment Coupon, or online at tap.utah.gov.

Estates and trusts

Return
Form TC-41, Utah Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Utah extends the return automatically, with no extension request and no federal extension needed. By the original due date, prepay 90% of this year's tax or 100% of last year's (90% of this year's if there was no tax last year or it is the first year), or penalties apply. Pass-through withholding tax must be paid by the original due date.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form TC-548, Fiduciary Income Tax Prepayment Coupon, or online at tap.utah.gov.

When a due date in Utah falls on a weekend or legal holiday, it moves to the next business day. Utah's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Utah's instructions say the same for its returns: a Utah extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Utah's forms and instructions?

On the Utah State Tax Commission website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Utah return and any Utah extension request go to the state.

Utah extension FAQ

Does Utah accept the federal business tax extension?

Utah extends the return automatically, with no extension request and no federal extension needed. The extension is 6 months. To avoid the extension penalty, payments by the original due date must equal at least the lesser of 90% of this year's tax (or the $100 minimum tax, if greater) or 100% of last year's tax, and the return must be filed within the six months.

When is the Utah Form TC-20 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year), or the federal due date of Form 1120 if that is later.

Does a Utah extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form TC-559, Corporation/Partnership Payment Coupon, or online at tap.utah.gov.

Does a Utah business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Utah's own extension is automatic.

Sources

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