An extension to file is not an extension to pay tax.
Utah grants an automatic extension to file without requiring an application. The tradeoff is a 90% payment test: at least 90% of the tax due must be paid by the original filing deadline (through withholding, credits, and any prepayment) to avoid the extension penalty. Form TC-546 is a prepayment coupon used only when a payment is being submitted with the extension, not an application for the extension itself.
| Item | Detail |
|---|---|
| Form required | None to obtain the extension; Form TC-546 only if remitting a prepayment |
| Extension length | 6 months |
| Payment threshold | At least 90% of the tax due must be paid by the original due date to avoid the extension penalty |
| Authority | Utah Code Ann. §59-10-516 |