How to pay Utah estimated taxes.

Utah collects its own estimated tax through the Utah State Tax Commission, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

Utah does not require quarterly estimated payments from individuals. Instead, you must prepay by the original return due date (April 15) at least the lesser of 90% of this year's Utah tax or 100% of last year's Utah tax, counting withholding, prior prepayments, and credit carryovers.

If your withholding and prepayments by the original due date equal at least the lesser of 90% of your current-year Utah tax or 100% of your prior-year Utah tax, no extension penalty applies. There is no quarterly underpayment penalty.

If you underpay: Interest on unpaid tax is 6% for calendar year 2026, and the rate is reset each January, so tax still unpaid after April 15, 2027 accrues interest at the 2027 rate. The extension penalty is 2% of unpaid tax per month of the extension period if the prepayment test is not met.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

No quarterly installments. The required prepayment is due by the original return due date (April 15, 2027 for tax year 2026). You can make voluntary prepayments at any time during the year.

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Utah, step by step

What you need

Nothing to set up. Taxpayer Access Point (TAP) takes payments without an account.
Your Social Security number and a copy of last year's Utah return.
Your bank routing and account numbers.

Start at Taxpayer Access Point (TAP), Utah's official payment site.

Go to TAP and find the Payments box, then select Make a payment.
Choose Standard Payment and enter your contact information.
Select Click here to add a payment, choose Individual Income Tax as the tax type, and enter the primary filer's Social Security number and name.
Select the payment type, annual filing frequency, and the period end date (31-Dec-2026 for tax year 2026), then enter and confirm the amount and click Add, then Next.
Choose bank account or credit card, click Next, follow the prompts, and click Submit. Save the confirmation code.

Other ways to pay: Bank account (ACH debit) payments are free and can be scheduled up to 130 days ahead. Credit or debit cards carry a 3% convenience fee. You can also pay with cryptocurrency through PayPal (fees apply), by phone at 801-297-7703, in person, or by mailing a check or money order payable to the Utah State Tax Commission with Form TC-546 to 210 N 1950 W, Salt Lake City, UT 84134-0266.

Utah will not fill these payments in for you. Your preparer has to enter each estimated payment on your Utah return. Keep your own record of the date, amount, and confirmation number.

Extension payments

You automatically get a six-month extension to file; no form is required. It is not an extension to pay. If you have not paid the lesser of 90% of this year's tax or 100% of last year's by the original due date, Utah charges a penalty of 2% of the unpaid tax for each month of the extension period, plus interest. Use TC-546 or TAP to make the payment.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Utah has no quarterly estimated tax requirement for individuals; the only deadline that matters is the April prepayment test.
The TC-546 coupon worksheet calculates the minimum payment due by the original due date.
TAP payments are due by midnight on the due date with no grace period, and a submitted payment cannot be edited, only canceled and resubmitted.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Utah State Tax Commission's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.