States / Utah

Utah

Last checked Oct 22, 2026

Utah practitioners use about four state logins for tax and payroll work, run by three agencies. The State Tax Commission runs every state tax on FAST Enterprises' GenTax, reached through the Taxpayer Access Point (TAP); the project began in 2006 with a $30 million estimate and a 2010 finish, and the Tax Commission reported it finished in fiscal 2016 at about $26 million. FAST also owns and maintains the Tax Commission's motor vehicle system, and the state has paid FAST $74.6 million from fiscal 2009 through fiscal 2026 for all of its work; no contract total is published. The Department of Workforce Services runs unemployment insurance tax, benefits and new hire reporting on jobs.utah.gov. Workforce Services says it finished modernizing its benefits system (CUBS) in 2018 as open-source software paid for from a 2011 federal Reed Act distribution, and is now modernizing the UI tax system; no outside vendor or contract for either was found. The Department of Commerce replaced its business registration system in September 2024, and the division director publicly apologized for its problems a month later. Utah has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Spencer J. Cox
    • Commission Chair: John L. Valentine Utah State Tax Commission
    • Commissioner: Casey Cameron Utah Department of Workforce Services
    • Commissioner (Executive Director), Department of Commerce: Margaret Busse Utah Department of Commerce, Division of Corporations and Commercial Code

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Utah employer numbers: the Utah State Tax Commission (income tax withholding, a 14-character account number ending in WTH, in Taxpayer Access Point) and the Department of Workforce Services, Unemployment Insurance Division (the UI registration number, at jobs.utah.gov). No Utah paid family or medical leave or disability insurance program with its own employer account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Utah Department of Workforce Services, Unemployment Insurance Division

The taxable wage base is $50,700 for 2026; it is reset each year at 75% of the insured average fiscal year wage. New employers get a rate from the two-year average benefit ratio of their industry, and new out-of-state contractors pay the 7.1% maximum; 2026 rates run from 0.1% to 7.1%. The 2027 wage base and rates were not yet posted on 2026-11-03; Workforce Services calculates rates in late November.

Taxable wage base

2026: $50,700
Indexed. Utah Code 35A-4-208: taxable wages stop at 75% of the insured average fiscal year wage, rounded to the next higher multiple of $100, during the fiscal year before the calendar year of payment. source Public record

New employer rate

2026: not published Set by industry: new employers are assigned a benefit ratio based on the two-year average benefit ratio of all employers in their industry, run through the same formula as earned rates. New out-of-state contractors are assigned the maximum rate (7.1% for 2026) unless they purchase an existing business. A new employer can earn its own rate after paying wages for one fiscal year (July 1 to June 30) before the computation date. Workforce Services' industry table for 2026 was not read. source Public record

Rate range

2026: 0.1% to 7.1%, Benefit ratio x reserve factor + social cost: for 2026 the reserve factor is 1.10 and the social cost 0.001 The benefit ratio is chargeable benefits over taxable wages for the last four fiscal years. A reserve factor above 1.0 means the reserve fund is below an adequate level. source Public record

Other assessments

• Delinquent payment surcharge: 1.0%, added to the overall rate when the employer or the previous owner has unpaid contributions for the prior fiscal year (July 1 to June 30). (2026) source Public record

Rate notices

Rates are calculated in late November for the following calendar year, and employers are notified in writing of the rate and the factors used (Employer Handbook). The notice is Form 45, also under Rate Notice (Form 45) on the employer site.. Protest: Appeal in writing by the due date listed on the decision; appeals of an annual Contribution Rate Notice go to Tax Appeals (Employer Handbook). source Public record

Filing

Employer's Quarterly Wage List and Contribution Report (Form 33H), or filed online
Due: Last day of the month following the end of the calendar quarter
Electronic filing: Online filing (manual entry or file upload) is encouraged; employers with over 250 employees, and representatives filing for 100 or more employers, must file electronically (Employer Handbook, citing Utah Code 35A-4-305(8)(d)(ii)(A)).
Workforce Services employer site (jobs.utah.gov) source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Utah is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

The Employer Handbook saved (jobs.utah.gov Employer_Handbook.pdf) shows a 2015 wage base, so it is an older edition; its notice, appeal and filing rules are used here, but its figures are not. Some jobs.utah.gov static pages returned 403 to automated reads, while the .aspx pages and PDFs downloaded.

Not confirmed: 2027 wage base, rate range, reserve factor and social cost: not posted on 2026-11-03. 2026 new employer rates by industry: the industry table was not found on a page that could be read. Voluntary contributions: no Workforce Services page or statute read says whether they are allowed; left null. The handbook read is an older edition (2015 wage base); confirm the e-file thresholds and the appeal period against the current handbook. Rate range: U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 lists 0.20% to 7.20% for Utah, while the Workforce Services page says 0.1% to 7.1% for 2026; the state's page is used. The DOL table shows the new employer rate as the industry average (IndAvg%), which matches the state's page.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Utah has no withholding certificate of its own: employers withhold from wages subject to federal withholding using the employee's federal Form W-4 filing status and the Publication 14 schedules, which use 4.45% for pay periods beginning on or after June 1, 2026 after S.B. 60 cut the rate from 4.5%. No separate supplemental rate is published and Utah has no reciprocal agreements. A nonresident who works in Utah 20 days or less, has no other Utah income and lives in a state with no income tax or a similar exclusion is not withheld on.

Withholding certificate

Federal Form W-4: used instead of a state form. A qualifying nonresident military spouse writes "Utah Only - Exempt, Military Spouse" under box 4c of the federal W-4, and a qualifying interstate transportation employee writes "Utah Only - Exempt, Interstate Transportation" under box 4c. source Public record

Supplemental wages

2026: Publication 14 gives no separate supplemental rate or method: Utah withholding is figured on wages subject to federal withholding, with no subtraction for allowances claimed on the W-4, using the payroll period schedules (4.45% from June 1, 2026). source Public record

Withholding tables

Publication 14, Withholding Tax Guide: Utah Withholding Information and Tax Tables (Rev. 4/26) (2026). Schedules and tables effective for pay periods beginning on or after June 1, 2026: wages times 4.45%, less a base allowance that phases out at 1.3% above a wage level, by filing status (single, used also for head of household, or married) from the federal W-4.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described in Publication 14. For a Utah resident working outside Utah, the employer may reduce the Utah tax by any tax withheld by the other state. source Public record

Nonresidents working here

Do not withhold on or report as Utah wages the pay of a nonresident who has no other Utah income, works in Utah 20 days or less, and lives in a state with no income tax or a similar exclusion for nonresidents. The exclusion does not apply to professional athletes, professional entertainers, prominent persons paid per event, real property laborers, or key or top 50 employees. Separately, an employer doing business in Utah 60 days or less in a calendar year may be exempt from withholding with Tax Commission approval (the employee still owes the tax). Utah Code §§ 59-10-402 and 59-10-117.5. source Public record

Deposits and returns

• annual: employers who report federal household employment taxes on Schedule H or file federal Form 944 may pay Utah withholding for those employees annually. Due January 31 after the year wages were paid
• quarterly: withholding of less than $1,000 each month. Due April 30, July 31, October 31 and January 31
• monthly: withholding of $1,000 or more each month (returns stay quarterly). Due the last day of the following month

A Utah withholding return for each filing period (quarterly, or annual for annual filers), filed electronically in Taxpayer Access Point even when nothing was withheld; the annual reconciliation is combined with the fourth quarter (or annual) return, due January 31. The federal semiweekly and $100,000 next-day rules do not apply. Returns, W-2s and 1099s with Utah withholding must be filed electronically, and paper withholding forms are rejected. Payment may be made online in TAP (ACH credit, ACH debit or card) or by check with coupon TC-941PC. Taxpayer Access Point (TAP) source Public record

Annual reconciliation

, due January 31. With the W-2 and 1099 filing rules

Recent and coming changes

• Jun 1, 2026 S.B. 60 (2026 General Session) cut the individual income tax rate from 4.5% to 4.45%, effective May 6, 2026 with retrospective operation to taxable years beginning on or after January 1, 2026; the Publication 14 withholding schedules at 4.45% apply to pay periods beginning on or after June 1, 2026. source Public record

The Tax Commission reviews each account every year and may change its payment period; a quarterly payer may ask in writing to pay monthly. The annual reconciliation and W-2 and 1099 filing are covered in the 1099 and information return section.

Not confirmed: Publication 14 does not say what to withhold when an employee gives no federal W-4; a federal payroll bulletin describes a flat 4.45% without allowance, which is not a primary Tax Commission source and is not used. No Tax Commission statement on a supplemental wage rate or on a convenience of the employer rule was found. Utah's administrative rules R865-9I-14 and 15, which Publication 14 cites for how much to withhold, were not read (the rule URLs tried returned 404).

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Utah gives residents a nonrefundable credit for income tax paid to another state, DC or a U.S. possession on income also taxed by Utah, figured on Form TC-40S and claimed on TC-40A, Part 4 with code 17 (carried to TC-40 line 26); it is limited so the Utah tax is not reduced below the tax on the rest of the income. A part-year resident's income from the period of nonresidence is kept out by proration: Schedule TC-40B divides Utah income (column A: Utah-source income while a nonresident plus all income while a resident) by total income and applies the ratio to the full tax (lines 39 to 41), and a part-year resident can claim the credit only on resident-period income in column A. Nonresidents get no credit (no reverse credit), and Utah is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form TC-40S, Credit for Income Tax Paid to Another State (one calculation per state), claimed on Form TC-40A, Part 4 with credit code 17. Line: Sum of TC-40S line 7 credits to TC-40A, Part 4 (code 17); the Part 4 total goes on Form TC-40, line 26 (nonapportionable nonrefundable credits). Limit: Equal to the tax imposed by the other state on income derived from sources there that Utah also taxes, but the credit may not reduce the Utah tax below the amount that would have been payable were the income from the other state disregarded (Utah Code 59-10-1003(3)). No carryforward or carryback. Covers: Individual income tax imposed by another U.S. state, the District of Columbia or a U.S. possession on income derived from sources there. Not covered: the instructions say the credit cannot be taken for sales tax or local taxes. Foreign taxes: Not covered: there is no Utah credit for taxes paid to another country. Pass-through entity taxes: Yes, for tax paid to another state by a pass-through entity, but only if the income is included in Utah taxable income on TC-40, line 9. Attach: Attach Form TC-40S. Do not attach the other state's return: keep a signed copy of it and related documents with your records (more information may be requested). Use the tax from the completed other-state return, not the W-2 withholding. Calculate each state separately. The commission prescribes the computation by rule (59-10-1003(4)). Utah Code 59-10-1003. source Public record

Part-year residents: income while a nonresident

Allocated or prorated All income received while domiciled in Utah is taxable, and only Utah-source income is taxable during the period of nonresidency. On Schedule TC-40B, column A takes Utah-source income while not a resident plus all income while a resident, and column B takes total income. Line 39 is line 38 column A divided by line 38 column B (not over 1.0000); line 41 is the net tax on line 40 (TC-40 line 23 minus line 24) times that decimal, entered on TC-40 line 25. Schedule TC-40B, Non or Part-year Resident Schedule, attached to Form TC-40. Line: TC-40B lines 39 to 41; TC-40 line 25. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident may claim the credit only on income that is taxable in Utah, also taxed by the other state, and included in column A (Utah) on TC-40B; the tax paid to the other state is prorated and entered on TC-40S line 6. The instructions say part-year residents rarely qualify. Form TC-40S, with Schedule TC-40B, claimed on TC-40A, Part 4 (code 17). source Public record

Nonresidents: reverse credit

No. The credit may be claimed only by a resident claimant, estate or trust; nonresidents do not qualify and pay Utah tax on Utah-source income through TC-40B. source Public record

Local income taxes

Utah has no local income tax, and the credit does not cover local taxes of other jurisdictions. source Public record

Multistate Tax Compact

Compact member. Utah Code Title 59, Chapter 7, Part 3 is titled Allocation and Apportionment of Income, Utah UDITPA Provisions. source Public record

Other interstate rules

• Domicile includes a person who usually lives in Utah and spent 183 or more days of the year in Utah (one of the domicile tests in the TC-40 instructions); a resident is domiciled in Utah for any period during the year, for that period only. source Public record
• A nonresident who worked in Utah 20 days or less, has no other Utah income and lives in a state with no income tax or that does not tax nonresidents' wages need not file (not available to professional athletes, entertainers and certain per-event performers). source Public record

The fillable TC-40S could not be read as text (its form fields did not extract); line references for TC-40S come from the TC-40 instructions.

Not confirmed: TC-40S line-by-line limit formula not read (the form's text did not extract); the limit is stated from Utah Code 59-10-1003(3). No 2026 change to the credit or TC-40B found; not searched further.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form TC-20 by the 15th day of the 4th month after the tax year ends or the federal due date, whichever is later (April 15, 2026 for 2025), and S corporations file TC-20S on the same rule; both get an automatic 6-month extension if 90% of the current tax (or 100% of last year's) is prepaid. Partnerships file TC-65 by April 15, 2026, with an automatic 5-month extension. Every registered entity renews (files its annual report) with the Division of Corporations each year, $18, with a $10 late fee; from October 1, 2026 the statute sets the due date as the last day of the anniversary month.

Corporate return

Corporation franchise and income tax. Form TC-20 (Utah Corporation Franchise and Income Tax Return). Due: On or before the 15th day of the fourth month following the close of the tax year or the due date of the federal return, whichever is later. For tax year 2025: Apr 15, 2026. Fiscal years: Same rule for fiscal years; a due date on a Saturday, Sunday or legal holiday moves to the next business day. source Public record

Corporate extension

Automatic. Up to 6 months, without an extension form. None to file; TC-559 (Corporation/Partnership Payment Coupon) for prepayments. To avoid penalty, prepay by the original due date 90% of the current year's tax (or the $100 minimum tax, if greater) or 100% of the prior year's tax, and file within the 6-month period.

S corporations

Form TC-20S. Due: On or before the 15th day of the fourth month following the close of the tax year or the due date of the federal return, whichever is later. For tax year 2025: Apr 15, 2026. Automatic up to 6 months without a form; prepayment requirements must be met by the original due date. Pass-through withholding tax from Schedule N must be paid by the original due date, without regard to extensions. source Public record

Partnerships

Form TC-65. Due: On or before the 15th day of the fourth month following the close of the tax year or the due date of the federal return, whichever is later. For tax year 2025: Apr 15, 2026. Automatic up to 5 months without a form (to September 15, 2026 for a calendar year); prepayment requirements must be met by the original due date, and pass-through withholding tax from Schedule N must be paid by the original due date. source Public record

Individuals

Form TC-40. For tax year 2025: Apr 15, 2026. Automatic up to 6 months with no form (returns by October 15, 2026); penalties apply unless 90% of the 2025 tax or 100% of the 2024 tax is prepaid by April 15, 2026. source Public record

Annual report

Filed with the Utah Department of Commerce, Division of Corporations and Commercial Code through Business Registration System (Division of Corporations).

The Division mails a renewal notice to the registered agent about 60 days before the anniversary date. The $18 renewal fees marked on the schedule include a $5 surcharge for the state's single sign-on portal.

Recent and coming changes

• Oct 1, 2026 Utah's new business entity code (Title 16, Chapter 1a, enacted by Chapter 93 of the 2026 General Session) sets the annual report due date as the last day of the anniversary month, with filing allowed up to 60 days early, and replaces the corporation act's administrative dissolution section (16-10a-1420, repealed) with 16-1a-602 (dissolution may begin when a report is more than 60 days late). source Public record

The Division's renewal pages (read 2026-11-04) still describe the due date as one year from the registration date; the statute in force from October 1, 2026 moves it to the end of the anniversary month.

Not confirmed: Whether the Division has adopted a rule setting a different annual report period under 16-1a-212(5) was not checked. When an expired entity's status changes and how long reinstatement stays available under the new code (16-1a-604 and following) were not summarized.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Utah requires sellers whose sales and use tax liability for the previous calendar year was $96,000 or more to pay monthly by electronic funds transfer. Late filing and late payment penalties step up with days late from the greater of $20 or 2% to the greater of $20 or 10% of the unpaid tax, and both can apply. Interest is simple interest at the federal short-term rate for the fourth quarter of the prior year plus 2 points: 6% from January 1, 2025 through December 31, 2026, on both underpayments and overpayments.

Interest on unpaid tax

Simple interest for each calendar year at two percentage points above the federal short-term rate (IRC sec. 6621) in effect for the preceding fourth calendar quarter, the same rate for underpayments and for overpayments and refunds. Compounding: No; simple interest, figured by days divided by 365. Utah Code 59-1-402. source Public record

When tax must be paid electronically

• Sales and use: A seller whose tax liability under the sales and use tax chapter for the previous calendar year is $96,000 or more pays monthly by electronic funds transfer; below $96,000, any method the commission permits. Methods: ACH credit (CCD plus TXP addendum) after registration; payment in Taxpayer Access Point. Form TC-86, Registration to Make Utah Tax Payments Through EFT ACH Credit, must be approved before making ACH credit payments (allow up to 10 days). Penalty for paying another way: Late payment penalties under Utah Code 59-1-401; an EFT payment is late if it arrives after the due date or lacks required information. source Public record

Penalties

Late filing

Covers: Taxes and fees administered by the Tax Commission under Utah Code 59-1-401 (not amended returns); a return required to be filed electronically is late if filed on paper. 1 to 5 days late: the greater of $20 or 2% of the unpaid tax; 6 to 15 days: the greater of $20 or 5%; 16 days or more: the greater of $20 or 10%. Maximum: The greater of $20 or 10% of the unpaid tax. Minimum: $20. Utah Code 59-1-401. source Public record

Late payment

Covers: Tax shown on returns and audit assessments paid after the due date (not a return with no tax due). The same 2%, 5% and 10% steps (each with a $20 minimum), counted from the due date; for a late return, from day 91 if not paid within 90 days of the due date; for an audit deficiency, from day 31 after the notice; 10% if no return is filed. Maximum: The greater of $20 or 10% of the unpaid tax. Separate penalties; when no return is filed by the extension due date, failure to pay and failure to file penalties both apply as if no extension had been granted. Utah Code 59-1-401. source Public record

Estimated tax, individuals

Charged as penalty. No quarterly estimates for individuals and fiduciaries; instead an extension (insufficient prepayment) penalty of 2% a month, figured daily, up to six months (12%), on the shortfall until the return is filed or the extension expires. Safe harbor: Prepayments by the original due date must equal 90% of this year's tax or 100% of last year's tax; no prepayment needed if last year's return showed zero tax; 90% of this year's tax if no return was filed last year. source Public record

Estimated tax, corporations

Charged as penalty. The Utah Code 59-1-402 interest rate plus 4%, on the amount underpaid for each quarter for the days underpaid, divided by 365. Safe harbor: Quarterly payments required if this year's or last year's tax was $3,000 or more (not in the first year if the minimum tax is paid on time); payments must total the lesser of 90% of this year's tax or 100% of last year's tax. Form: TC-20 (see the corporation tax return booklet). source Public record

Penalty relief

The Tax Commission may waive, reduce or compromise penalties or interest for reasonable cause (Utah Code 59-1-401(14), Rule R861-1A-42). Request online in Taxpayer Access Point (Request Payment Plan or Waiver, then P&I Waiver) for TAP tax types, by email to waivers@utah.gov, or by a signed written request with documentation. The tax for the period must be paid, the liability must rest on a filed return, and only one waiver review is given per period. Interest is waived only for a Tax Commission error or incorrect information. First-time or good history: Listed reasonable cause J, First Time Filer: late filing of the first required return with tax paid within a reasonable time, and the first return after a filing period change; an excellent compliance history can also support a waiver when a mailing or transmission error cannot be documented. How: Taxpayer Access Point P&I Waiver request, or written request (Publication 17). source Public record

Other penalties

• Annual withholding reconciliation (TC-941R) and W-2, 1099R and TC-675R filed late or not electronically, accurately and completely by January 31. The greater of $50 for a TC-941R more than 14 days late, or $30 per form 15 to 30 days late (up to $75,000), $60 per form from 31 days late to June 1 (up to $200,000), and $100 per form after June 1 (up to $500,000). source Public record
• Failure to file an information return or a complete supporting schedule. $50 for each return or schedule, up to $1,000. source Public record
• Negligence. 10% of the underpayment. source Public record
• Intentional disregard of law or rule. 15% of the underpayment. source Public record
• Intent to evade; fraud with intent to evade. The greater of $500 per period or 50% of the tax due; the greater of $500 per period or 100% of the underpayment. source Public record
• Frivolous return. $500. source Public record
• Willful failure to collect and pay over trust taxes (sales, withholding, fuel and others). 100% of the unpaid tax. source Public record

Recent and coming changes

• Jan 1, 2026 From January 1, 2026, interest paid on an overpayment refund from an amended return is capped at $100 per calendar year, unless filed by a federally recognized tribe or caused by a Tax Commission error source Public record

Publication 58 (Rev. 11/25) lists 6% for January 1, 2025 to December 31, 2026; no 2027 rate was found. Utah has no quarterly estimated payment requirement for individuals; the prepayment rule above applies when the automatic extension is used.

Not confirmed: The 2027 interest rate (not yet in Publication 58, Rev. 11/25). Whether withholding or other taxes carry an electronic payment mandate; the withholding file shows electronic filing but allows payment by check with coupon TC-941PC. The form used to figure the corporate underpayment penalty (TC-20 schedule or form number not confirmed). Any time limit for a waiver request (Publication 17 states none). A dishonored payment penalty amount (not stated in Publication 58).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Utah follows IRS disaster relief by standing policy: the State Tax Commission "allows the same tax relief as the IRS for delays in reporting, filing, or paying taxes due to a federal declared disaster," for people and businesses in the federally declared area and those whose records were held there. Relief is claimed by writing the type of disaster in bold red letters on the paper return, payment or billing notice, by checking the disaster relief box when filing on the Taxpayer Access Point (TAP), or by a waiver request on TAP, by email or by letter. Disasters without a federal declaration are handled as reasonable-cause waiver requests.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes "The Utah State Tax Commission follows the Internal Revenue Service's (IRS) guidelines for disaster tax relief. Utah allows the same tax relief as the IRS for delays in reporting, filing, or paying taxes due to a federal declared disaster." Publication 17: "Federal relief guidelines must be followed for a federally-declared disaster.". Individuals who lived and businesses that operated in a federally declared disaster area during the disaster, and individuals and businesses whose tax or business records were lost or damaged because they were with accountants, bookkeepers or other third parties located in a disaster area. Federal declarations only. Utah State Tax Commission, Disaster Area Tax Relief page; Publication 17 (waivers), citing Utah Code section 59-1-401(14) and Tax Commission Rule R861-1A-42. source Public record

Taxes covered

Not limited by tax type: the page covers "delays in reporting, filing, or paying taxes" due to a federal declared disaster, and requests name the tax type and tax period. source Public record

State-declared disasters

No separate state-declaration relief is described. Publication 17 treats other disasters as reasonable-cause waiver requests: where a disaster (government-declared or natural, such as fire) destroyed records or disrupted business, "For other disasters, you must show the matter was corrected in a reasonable time, given the circumstances.". source Public record

How to get relief

By notation or request: on a paper return, payment coupon or check, write the type of disaster in bold red letters on the top; after e-filing and receiving a billing notice, write it across the top of the notice; when filing on TAP, check the disaster relief box; or request a waiver on TAP, by email or by letter giving the tax period, tax account number, tax type, type of disaster and a statement that the taxpayer qualifies because of a federally declared disaster. Phone on the page: 801-297-6299. Penalties: Publication 17: "The Tax Commission may waive or reduce penalties or interest for reasonable cause," under Utah Code section 59-1-401(14) and Rule R861-1A-42; disaster relief is one listed ground. Interest is waived less often than penalties: the taxpayer must show the Commission gave incorrect information or made an error that caused the late filing or payment. source Public record

Where relief is posted

Disaster Area Tax Relief, Utah State Tax Commission

The disaster page does not list current events; it points to the IRS disaster relief list by state.

Not confirmed: The statute or rule that makes Utah follow IRS disaster relief (as distinct from the general waiver authority in Utah Code section 59-1-401(14)) was not identified; the Utah Code and administrative rule sites load their text by script and were not read. Whether Utah has announced relief for a disaster declared only by the Governor was not found. Utah casualty loss, sales tax and property tax disaster rules were not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $29.1B; Individual income tax payments and SECA tax $10.2B; Business income taxes $2.5B; Excise taxes $429M; Estate tax $414M; Estate and trust income tax $263M; Unemployment insurance tax $73M; Gift tax $27M; Railroad retirement tax $4.4M. source Public record

Filers moving in and out, 2022 to 2023

45,863 returns (80,211 people) with $3.7B of income moved in from other states; 42,699 returns (79,014 people) with $3.2B moved out, a net gain of $0.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Utah Labor Commission, Utah Antidiscrimination and Labor Division (UALD)

The Utah minimum wage is $7.25 an hour, the same as the federal rate, and no change has been set for 2027. The Labor Commission sets the rate by rule under Utah Code 34-40-103 and may not set it above the federal minimum. Tipped employees receiving at least $30 a month in tips may be paid $2.13 an hour, minors may be paid a $4.25 training wage for the first 90 days, and cities, towns and counties may not set a higher minimum.

Rate

$7.25 (2026) The Labor Commission page gives no effective date; the rate matches the federal minimum wage.
$7.25 (2027) No change scheduled; the state rate may not exceed the federal minimum. source Public record

How it is set

Fixed in law Utah Code 34-40-103 (Labor Commission sets the rate by rule, not above the federal minimum, and reviews it at least every three years and whenever the federal minimum changes) source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Employees receiving tips of at least $30.00 a month, if cash wage plus tips total at least $7.25. Tip credit is the difference between $7.25 and $2.13.
2027: cash wage $2.13, tip credit $5.12 No change scheduled. source Public record

Youth and training wages

$4.25. Minors under 18 may be paid $4.25 an hour as a training wage for the first 90 days of employment. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Federal Wage and Hour Poster (Employee Rights Under the FLSA), listed by the Utah Labor Commission; no separate state minimum wage poster was found

Utah Code 34-40-104(1)(a) excludes from the state minimum wage any employee entitled to the federal minimum wage under the Fair Labor Standards Act, so the state law reaches only employees outside federal coverage.

Not confirmed: The Labor Commission's minimum wage rule (Utah Admin. Code R610-1) was not read from an official source: adminrules.utah.gov returned 404 for the rule pages tried. The effective date of the current $7.25 rate is not stated on the Labor Commission page.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Utah has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027.

Utah's employer payroll accounts are income tax withholding with the State Tax Commission and unemployment insurance with the Department of Workforce Services; no paid family or medical leave or disability insurance account was found (data/taxids/utah.json).

Not confirmed: No Utah agency page or statute was found or saved that says in so many words that Utah has no paid family and medical leave payroll contribution; 'none' rests on the absence of any such program or employer account in the state's employer registrations. No search was spent on Utah.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Utah does not require private employers to give paid sick leave, vacation or other paid leave; the Labor Commission says Utah labor law generally does not require benefits but expects employers to follow the policies they set. Since 2012 state law bars municipalities, and separately counties, from requiring private employers to offer sick leave or family medical leave. There is no state family and medical leave law for private employers, so the state relies on the federal FMLA, and vacation and paid time off are owed at separation only as the employer's agreement or policy provides.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A municipality may not enact or enforce an ordinance that establishes, mandates or requires a private employer to establish or offer an employee benefit, including accident and health insurance, life insurance, sick leave or family medical leave; a county is barred in the same words. Either may still consider such benefits among other criteria in a request for proposals. (Utah Code 10-8-84.5 (municipalities, enacted by Laws of Utah 2012, ch. 87); Utah Code 17-60-507 (counties, renumbered and amended by 2025 First Special Session, ch. 13, effective November 6, 2025)) source Public record

Family and medical leave

No state family and medical leave law for private employers was found; Utah relies on the federal FMLA. Utah's parental, postpartum and safe leave statutes (Utah Code 63A-17-511 and 63A-17-511.5) apply to state employers only.

Vacation and PTO at the end of employment

Employer policy controls Under the Labor Commission's wage claim rule, wages include vacation, holiday, sick leave, paid time off and severance pay if due under an agreement with the employer or under the employer's policy. The Commission says Utah labor law generally does not require employers to provide paid vacation, holiday pay, sick leave or severance pay, but an employer that sets a policy or practice is expected to follow it. Final wages are due within 24 hours when the employer separates the employee. (Utah Admin. Code R610-3-4; Utah Code 34-28-5) source Public record

Other leave the law requires

Recent and coming changes

• Nov 6, 2025 The county ban on requiring private employers to offer sick leave, family medical leave and other employee benefits was renumbered and amended as Utah Code 17-60-507 by the 2025 First Special Session, chapter 13. The prior section number was not confirmed. in effect source Public record

What was checked: Checked the Labor Commission's wage claim FAQ, the government index text of Utah Admin. Code R610-3-4, and Utah Code 10-8-84.5, 17-60-507, 34-28-5, 34-55-102 to 202, 20A-3a-105, 71A-8-105, 78B-1-116 and 78B-1-132 on le.utah.gov (each section page loads its text from a versioned file, which is what was saved). State employees only: parental and postpartum leave (63A-17-511) and safe leave for domestic violence victims (63A-17-511.5) cover state employers, not private ones. Holidays: no state law requiring private employers to give holidays or holiday premium pay was found; the Labor Commission says holiday pay is not generally required. The state paid family and medical leave insurance page (data/paidleave/utah.json) records no state program.

Not confirmed: Utah Admin. Code R610-3-4 was read only from the Firecrawl government index text, because the adminrules.utah.gov page loads by script; the text was saved with the government URL on its first line. No Utah statute requiring private employers to give domestic violence, bereavement, school activity, donation or pregnancy leave was found (pregnancy accommodation under the Utah Antidiscrimination Act was not checked for leave); 2026 session bills were not checked bill by bill. No court ruling or Labor Commission guidance on use it or lose it vacation policies was found.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Utah's state sales and use tax is 4.85 percent, and every location also carries the 1 percent local option and 0.25 percent county option taxes plus any other local taxes, all filed on the one Tax Commission return; grocery food is taxed at a combined 3 percent statewide. A remote seller must collect once its gross revenue from Utah sales exceeds $100,000 in the previous or current calendar year; the 200 transaction test was repealed effective July 1, 2025.

State rate

4.85% Utah Code § 59-12-103
Grocery food: 1.75 percent state rate, 3 percent combined statewide with the local and county option taxes; residential fuel: 2 percent state rate. source Public record

Local taxes

Yes, collected by the state. Local option (1.00 percent, county, city or town), county option (0.25 percent) and other local taxes (for example resort communities up to 1.60 percent, rural health care up to 1.00 percent, public transit) are part of the combined sales tax rate and are filed on the Tax Commission's sales tax return (TC-62S or TC-62M). Rates and boundaries can change quarterly, and the Tax Commission posts changes 60 days before they take effect. Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jul 1, 2025); counts gross: gross revenue from sales of tangible personal property, products transferred electronically or services for storage, use or consumption in Utah sales; previous calendar year or current calendar year. S.B. 47 (2025) repealed the alternative test of 200 or more separate transactions, for remote sellers and for marketplace facilitators, effective July 1, 2025. Publication 25 states the threshold as more than $100,000 of Utah sales during the year or the prior year. source Public record

Marketplace facilitators

Must collect (More than $100,000 of sales made or facilitated in Utah in the previous or current calendar year. An out-of-state facilitator must begin collecting no later than the first day of the calendar quarter that is at least 60 days after it crosses the threshold.) source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Utah Sales Tax License Register Apply online on Taxpayer Access Point (TAP) with the TC-69 (Apply for a tax account(s)); Licenses are not transferable. Every seller with physical or economic presence must hold a license and file every period, even with no tax due. source Public record

Filing

• quarterly: sales tax liability less than $50,000 per year (may file quarterly)
• monthly: sales tax liability of $50,000 or more per year (must file monthly)

Due: The last day of the month after each filing period (next business day when it falls on a weekend or legal holiday). The Tax Commission sets the frequency and gives notice when it changes.
Electronic filing: Every sales and use tax account must file electronically, at tap.utah.gov.
Vendor discount: Monthly filers may take a seller discount of 1.31 percent of the combined sales tax; quarterly filers may not. The discount is lost on a late or underpaid monthly return.
Taxpayer Access Point (TAP) source Public record

Certificates

Exemptions: Form TC-721 (or TC-721G for governments and schools) on paper; electronic exemption information must carry everything the paper form requires. source Public record

Publication 25 (Rev. 09/26) and Publication 71 (Rev. 06/25) are the Tax Commission sources; the statute text is the version of § 59-12-107 effective July 1, 2025, and the repeal of the transaction count is from the enrolled S.B. 47.

Not confirmed: Effective dates of remote seller collection and marketplace facilitator collection: not stated in Publications 25, 37 or 71 or the current statute text. When a remote (non-marketplace) seller must begin collecting after crossing $100,000 in the current year: Publication 71 gives the 60 day and next quarter rule only for marketplace facilitators. Registration fee: not stated in Publication 25. Whether Utah accepts the Streamlined or MTC certificates: not stated in Publication 25; Publication 25 lists purchases for resale as exempt but the pages read do not name the resale certificate form (TC-721 is the general exemption certificate). Effective date of the 4.85 percent state rate: not stated in Publication 25.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Utah has no surcharge statute in force. A 2013 law (SB 67) barred sellers from adding a surcharge to credit card transactions of $10,000 or less, but it was written to repeal on June 30, 2014, and the current Financial Transaction Card Protection Act (Utah Code Title 13, Chapter 38a) no longer has its surcharge part. The Division of Consumer Protection treats an undisclosed surcharge, or a "credit card processing fee" above the actual processing cost, as a deceptive practice. Card network rules and federal law still apply.

The rule

No state law on credit card surcharges is in force. The 2013 ban (Utah Code 13-38a-301 and 13-38a-302) is no longer in the code. The Division of Consumer Protection says a business must tell consumers about any fee or surcharge, and its amount, before the purchase (a line on the receipt afterward is not enough), and that calling a fee a credit card processing fee is misleading if it is not applied to card processing costs or is more than the actual cost of processing the consumer's card.

Agency guidance

commerce.utah.gov

Cash discounts

No state law in force found. The repealed 2013 part had said the ban did not prohibit certain discounts.

Sales tax on the surcharge

Not stated No Tax Commission rule, publication or ruling on card surcharges charged by sellers was found. Publication 25 (Sales and Use Tax General Information) mentions card convenience fees only for paying tax to the Commission. source Public record

Price display and fee laws

• Division of Consumer Protection guidance on surcharges and fees: Under the laws the Division enforces, a business must disclose a fee or surcharge clearly before the consumer pays, and may not call a fee a credit card processing fee if it exceeds the actual cost of processing the consumer's card. source Public record

What was checked: SB 67 (2013 General Session, enrolled) enacted Part 3, Credit Card Surcharges, in Utah Code Title 13, Chapter 38a: a seller could not impose a surcharge on a transaction of $10,000 or less paid by credit card; "seller" excluded government entities; and the bill repealed the surcharge provisions on June 30, 2014, subject to sunset review. The current chapter on le.utah.gov lists only Part 1 (General Provisions) and Part 2 (Financial Transaction Card Receipts). Also checked web searches for a current surcharge statute, Tax Commission guidance and 2026 bills.

Not confirmed: How the 2013 part ended (sunset on June 30, 2014, or a later repeal) was not confirmed from a session law; only its absence from the current code was confirmed. 2026 SB 17, Credit Card Processing Fees Amendments, reported in trackers as letting higher education institutions and local education agencies collect an electronic payment fee; the le.utah.gov bill page served stale data to automated reads, so its text and final status were not read: https://le.utah.gov/~2026/bills/static/SB0017.html

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Voluntary taxable income election for pass-through entities (TC-75, State and Local Tax (SALT) Report)

A pass-through entity that is not a disregarded entity may elect to pay Utah tax on its voluntary taxable income: resident individual owners' income (unless taxed by another state) and nonresident individual owners' Utah-source income. The rate is the individual rate, 4.5% for 2025 and 4.45% for 2026. The election is made by paying the tax on Form TC-75, filed electronically, on or before the last day of the entity's tax year; that payment is irrevocable and not refundable. Individual owners claim a nonrefundable credit (code AP) for the tax paid on their income, with a 10-year carryforward.

Law

Utah Code 59-10-1403.2(2) (election and tax), 59-10-1402 (voluntary taxable income), 59-10-1045 (owner credit). First tax year 2022. source Public record

Who can elect

Any pass-through entity that is not a disregarded pass-through entity. No owner limits on electing, but the tax covers only income attributed to individual owners (final pass-through entity taxpayers): resident individuals' income unless it is taxed by another state, the District of Columbia or a U.S. possession, and nonresident individuals' Utah-source business and nonbusiness income. The owner credit is limited to resident or nonresident individuals. source Public record

Election

Paying the tax is the election: a payment of the tax on or before the last day of the taxable year is an irrevocable election for that year. The entity files Form TC-75 (Voluntary Taxable Income Election for Pass-through Entities; State and Local Tax (SALT) Report) electronically, and must notify its final pass-through entity taxpayers of the election. The entity. Deadline: The last day of the entity's taxable year (December 31 for calendar year entities). Only tax remitted by then counts as the elective tax. Made each year. No. The payment is an irrevocable election for the taxable year and may not be refunded. source Public record

Rate

2026: 4.45% Same as 2025. The rate is the percentage in Utah Code 59-10-104(2), 4.45% as amended by Chapter 250, 2026 General Session.
2025: 4.5% Voluntary taxable income: resident individual owners' income not taxed by another state, plus nonresident individual owners' Utah-source business and nonbusiness income. source Public record

Estimated payments

No separate estimated payment schedule was found; the whole elective tax must be remitted on or before the last day of the taxable year. By the last day of the entity's taxable year. source Public record

Return

Form TC-75, filed electronically on or before the last day of the tax year. The tax paid for each individual owner is reported on the Utah Schedule K-1 (line 17, code AP) and reduces that owner's pass-through withholding on Schedule N, line I, of the partnership return (TC-65) or S corporation return (TC-20S). Due TC-75 and payment: the last day of the tax year. TC-65 and TC-20S: the 15th day of the fourth month after the close of the tax year or the due date of the federal return, whichever is later. None for the elective tax payment. TC-65 has an automatic extension of up to five months to file and TC-20S up to six months; neither extends time to pay. source Public record

Owner credit

A resident or nonresident individual whose income was taxed under the election, and who adds the tax paid back to adjusted gross income under Utah Code 59-10-114(1)(i), claims the Pass-through Entity Taxpayer Income Tax Credit (code AP) equal to the tax the entity paid on that individual's income, as shown on the Utah Schedule K-1. No. The credit is nonrefundable. Up to the next ten taxable years (extended from 5 to 10 years by HB 60, 2025); no carryback. Nonresident individuals' Utah-source income is in the base; the entity need not withhold for a nonresident individual if it pays the elective tax, and the TC-75 tax reduces Schedule N withholding for that owner. Credit for other states' PTET: The entity must give each owner a statement of the tax it paid to another state on income attributed to the owner that the Tax Commission determines is substantially similar to the Utah tax. No list of states was found. source Public record

Recent and coming changes

• Jan 1, 2026 The end date was removed: the 2023 text allowed the election only for taxable years beginning on or after January 1, 2022 and on or before December 31, 2025; the version amended by Chapter 299, 2026 General Session, effective January 1, 2026, has no end year. source Public record
• Jan 1, 2026 Individual income tax rate, and so the elective tax rate, lowered to 4.45% (Chapter 250, 2026 General Session). source Public record
• Jan 1, 2025 HB 106 (2025) lowered the rate from 4.55% to 4.5% for 2025; HB 60 (2025) extended the owner credit carryforward from 5 to 10 years. source Public record

Utah's election ran out after tax years beginning in 2025 under the 2023 text; the 2026 General Session removed the end date, so it continues for 2026 and later. The bill that made that change was not identified; the Code notes cite Chapter 299, 2026 General Session.

Not confirmed: The act and year that first enacted the election (first tax year 2022) were not confirmed from a primary source. The bill number for Chapter 299, 2026 General Session, and whether it was a response to Public Law 119-21, were not confirmed. Treatment of tiered entities (an owner that is itself a pass-through entity) was not found in the sources read. Form TC-75 itself and any Tax Commission PTE guidance page were not read (tc-75.pdf returned 404); the tc-65 and tc-20s instruction files read are the 2025 editions under forms/current. Utah Code 59-10-1003 (credit for tax paid to another state) could not be read.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate franchise and income tax

Utah follows the Internal Revenue Code as in effect for the year (rolling conformity) and starts the individual return from federal adjusted gross income and the corporate return from federal taxable income. No Utah bill responding to the 2025 federal law was found: business provisions such as bonus depreciation, section 179 and research expensing flow through, and the Tax Commission says Utah generally follows the Code for depreciation and amortization. The federal tips, overtime and car loan deductions come after adjusted gross income and do not reach the Utah return; the senior deduction is used only in the test for qualified exempt taxpayers.

Follows the Code

Rolling: follows the Code as it changes. Utah Code 59-7-101(22) (corporate); Utah Code 59-10-103(1)(a) (individual adjusted gross income as defined in Code section 62)
The corporate chapter defines the Internal Revenue Code as Title 26 as effective during the year Utah taxable income is determined. The individual chapter defines adjusted gross income by reference to Code section 62 with no fixed date; a general Code definition for the individual chapter was not located. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
The 2025 TC-40 and TC-20 instructions list no change for the federal law, and the 2026 enrolled bills read (S.B. 60, rate cut to 4.45% for 2026) do not address conformity. With rolling conformity the federal changes apply automatically. source Public record

Provision by provision

Other differences

• 2026 rate cut: S.B. 60 lowers the corporate and individual rates from 4.5% to 4.45% for taxable years beginning on or after January 1, 2026 (not a conformity change). source Public record

Guidance from the state

• 2025 TC-40 Individual Income Tax Instructions
• 2025 TC-20 Corporation Franchise and Income Tax Instructions

Recent and coming changes

• Jan 1, 2026 Corporate and individual income tax rate drops to 4.45% (S.B. 60, 2026 General Session, retrospective to January 1, 2026). source Public record

The tips, overtime and car loan entries use 'decouples' in the sense used across this site for adjusted gross income states: the federal deduction does not reach the state return and no state deduction replaces it.

Not confirmed: No Tax Commission notice or bulletin on Public Law 119-21 was found; the tax bulletins page lists none for income tax. The statute that defines the Internal Revenue Code for the individual income tax chapter was not located; individual rolling conformity rests on the adjusted gross income definition and the TC-40 instructions. A Utah Taxpayers Association statement (secondary) says 2026 bills gave tax benefits for tips, overtime and research expensing; the enrolled bills read (S.B. 60) do not, and no other enacted bill was found. The section 179, 174A and 163(j) entries rest on the general TC-20 statement and rolling conformity; no Utah source names those sections.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Utah has no state law requiring pay or a pay range in job postings, or requiring pay to be disclosed to applicants or employees on request. The Utah Antidiscrimination Act bars discrimination in matters of compensation, but it sets no posting or disclosure duty.

Salary history ban: No. No salary history provision found in the Employment Selection Procedures Act (Utah Code 34-46), which limits what employers may collect from applicants, or in the Utah Antidiscrimination Act (34A-5). Other titles were not searched. source Public record

What was checked: Checked on the Legislature's Utah Code site: the chapter index of the Utah Antidiscrimination Act (Utah Code 34A-5) and the text of 34A-5-106 (discriminatory employment practices; to discriminate in matters of compensation means paying differing wages or salaries to employees with substantially equal experience, responsibilities and skill for the particular job); the chapter list of Title 34 (Labor in General), including Payment of Wages (34-28) and its section index, and the full text of the Employment Selection Procedures Act (34-46), which has no wage, salary or compensation provision. None requires pay in postings or pay disclosure. Utah Code 34A-5-102.5 says the Antidiscrimination Act supersedes and preempts any local ordinance or regulation that relates to the prohibition of discrimination in employment; whether that reaches a local pay posting ordinance is not addressed. Utah Labor Commission pages were not read.

Not confirmed: Web trackers mention a 2026 Utah bill, S.B. 179 (Wage Amendments), as including a pay range posting requirement for employers with 15 or more employees and as stalled in the Senate Rules Committee. The Legislature's static bill page did not show 2026 actions clearly, so neither its content nor its status is confirmed. No source found says it passed a chamber. Utah Labor Commission, Antidiscrimination and Labor Division guidance was not read. No municipal ordinance was found; city and county codes were not searched one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Utah State Tax Commission

Utah's power of attorney is Form TC-737, Power of Attorney and Declaration of Agent, and from June 1, 2026 every POA the Tax Commission receives must be notarized, so IRS Form 2848 (which has no notary field) is no longer accepted; other notarized POAs with the required information still work. No paid preparer registration program was found. A preparer, or preparers in the same establishment, who prepared 101 or more Utah individual income tax returns in a calendar year must e-file them (UCA 59-10-514.1); a client who wants paper signs Form TC-831, which the preparer keeps.

Power of attorney

Form TC-737, Power of Attorney and Declaration of Agent (Rev. 9/26); the TC-40 instructions call it Power of Attorney and Declaration of Representative. Any agents the taxpayer appoints as attorneys-in-fact; an organization must name every person authorized to act. The form does not limit agents to attorneys, CPAs or enrolled agents. The tax types, account numbers, years or periods and appeal numbers listed; if left blank, all tax matters. The agent may receive and inspect confidential information and perform any act the taxpayer can unless boxes exclude acts such as signing or amending returns, negotiating or signing agreements, facilitating audits, reallocating payments or representing the taxpayer in Commission proceedings. It does not include receiving funds, appointing another agent or disclosing information to others. One taxpayer or account per form. The taxpayer's signature must be notarized. Submit through the Tax Commission's online Submit Power of Attorney service (linked from its Online Services page). No expiration stated. A new TC-737 revokes prior POAs unless the box to keep them is checked. POAs already on file before June 1, 2026 remain valid. form source Public record

Federal Form 2848

Not accepted From June 1, 2026 the Tax Commission no longer accepts IRS Form 2848 (it lacks a notary field), addendum pages attached to a 2848, or any POA without a notary stamp. Accepted: a notarized TC-737; other state, military or self-created POA forms that are notarized and include the required information; certified court appointments; electronically notarized POAs. source Public record

Information only

No separate information authorization form was found. Without a POA the Tax Commission may still talk to third party designees and preparers named on a return (that return and its payments only), tax license application submitters, software providers (technical details only) and payroll providers under a Reporting Agent Authorization. On the return: Third Party Designee area on page 2 of Form TC-40: name, phone and a PIN of up to five digits, or "Preparer" for the paid preparer who signed. The designee may supply missing information, ask about processing, refund or payment status, receive copies of notices or transcripts on request, and answer certain notices. It ends on the due date of the next year's return; revoke it in writing to Taxpayer Services. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer must enter name, address and PTIN below the taxpayer's signature on Form TC-40. No state preparer number. PTIN: required. source Public record

E-file mandate for preparers

An income tax return preparer who prepares 101 or more returns under Utah's individual income tax chapter in a calendar year must file all qualifying returns electronically; returns of preparers affiliated with the same establishment are counted together (TC-40 instructions: over 100 returns in a prior calendar year). Utah individual income tax returns (Title 59, Chapter 10). Amended returns and returns for taxable years before the current one are not qualifying returns. The Commission may waive the requirement for undue hardship, and a return with a required schedule that cannot be filed electronically is excepted. Client opt-out: Form TC-831, completed in Part 1 by the taxpayer (with the reason for objecting) and kept by the preparer with a copy of the paper return; not mailed to the Tax Commission. source Public record

Transcripts and account records

Free online in TAP: individual income tax filers can view, print or amend returns and payments for the last three years; for other business returns, view return and payment information for up to ten years from the business start date. Otherwise file Form TC-880, Request for Tax Records, in person or by mail (a mailed TC-880 must be notarized) with the tax years and SSN or account number. State wage and withholding details: call 801-297-7705 or visit a Tax Commission office, after first getting the federal information from the employer or IRS. Form TC-880, Request for Tax Records (Rev. 4/26). Who can ask: The individual named on the records, a listed officer or owner of the business, or an authorized individual. TC-880 lists who else may request: a parent or guardian of a minor, a guardian of an incapacitated person, an officer, director, member or general partner of the entity, a holder of a power of attorney (copy attached), a holder of a notarized release dated within 90 days, or a court-appointed representative. The records page says a copy of someone else's return or transcript needs a notarized POA (such as a notarized TC-737) or a notarized letter of consent. Copies of current or prior year Utah tax records, returns or transcripts; state wage and withholding information. Fee: $6.50 for each document requested, plus possible research charges; no charge for state wage and withholding information. Turnaround: In-person requests filled within 24 hours; mailed requests take one to two weeks. Online for representatives: A representative with TAP third-party access can view the client's returns and account information in TAP within the access granted; paper copies need a TC-880. request source Public record

Online access for professionals

Taxpayer Access Point (TAP) third-party access. Third-party representatives can file or amend returns, make payments, view and update account information, and submit payment agreements or waiver requests, at the level of access the taxpayer allows. Access lasts until the taxpayer removes it. The representative signs up for TAP, gets the client's account information, then uses I Want To... and Add access to an existing tax account, confirming authorization to act (proof may be requested). Business accounts allow third-party access by default; for individuals the third party requests access and the individual approves or denies it. Third-party users can file and pay by default unless the taxpayer changes their access. source Public record

Practitioner line

No practitioner line found. Tax Commission 801-297-2200 or toll free 800-662-4335; TAP third-party questions 801-297-3996 option 2. Monday to Friday 8:00 am to 5:00 pm, closed state holidays. source Public record

Recent and coming changes

• Jun 1, 2026 All POA forms received on or after June 1, 2026 must be notarized; IRS Form 2848 and its addendum pages are no longer accepted. POAs already on file stay valid. source Public record

The Commission's release ties the notarization rule to Utah Code Title 75A, Chapter 2 (the Uniform Power of Attorney Act). TC-831 is still the Rev. 8/11 version.

Not confirmed: Processing time for a TC-737: not stated in the pages read. Penalty for a preparer who does not e-file or omits the PTIN: not stated in UCA 59-10-514.1 or the TC-40 instructions. No preparer registration law was found; the negative rests on the absence of any program on the Tax Commission's pages (the Taxpayer Advocate Service's 2018 list does not include Utah).

Rules for tax professionals in every state

Federal tax data sharing

14 IRS data-sharing agreements with agencies in Utah, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Utah Department of Workforce Services source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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