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Utah Estimated Quarterly Tax

Utah requires estimated quarterly tax payments if you have any state tax liability not covered by withholding. The safe harbor is paying 90% of your current year tax liability or 100% of your prior year tax. Payments are due on the same dates as federal (April 15, June 15, September 15, January 15).

Why It Matters

Self-employed workers and freelancers in Utah must make estimated quarterly payments for both federal and state taxes. Missing payments or underpaying can result in penalties from both the IRS and Utah State Tax Commission. Utah charges a 24.0% penalty rate on underpayments. Planning ahead helps you avoid surprises at tax time and manage cash flow throughout the year.

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How It Works

Utah estimated tax is calculated on your expected state taxable income for the year. File using TC-546 through Utah State Tax Commission. Payments are divided equally (25% each quarter). Due dates are 2026-04-15, 2026-06-15, 2026-09-15, and 2027-01-15.

Example

Single filer • $100,000 net SE income • 2026

Quarterly

$7,301

per quarter

Federal

$25,745

25.75%

Total Annual

$29,203

29.20%

Resources

Utah Estimated Tax Payments - Official Portal

Official Utah estimated tax payment portal administered by Utah State Tax Commission.

Source: Utah State Tax Commission

Frequently Asked Questions

How do I pay estimated taxes in Utah?

You can make estimated tax payments in Utah online through Utah State Tax Commission's payment portal, by mailing TC-546 with a check, or through electronic funds transfer. Online payment is the fastest and provides immediate confirmation.

What is the estimated tax threshold in Utah?

Utah requires estimated payments from taxpayers who expect any state tax liability not covered by withholding. There is no minimum threshold — if you owe state tax and don't have it withheld, you should make estimated payments.

What is the penalty for underpaying estimated taxes in Utah?

Utah charges an underpayment penalty at a rate of 24.0% per year on the underpaid amount. To avoid penalties, pay at least 90% of your current year tax liability or 100% of your prior year tax (regardless of income level).

When are estimated tax payments due in Utah?

Utah follows the same due dates as federal estimated payments: April 15, June 15, September 15, and January 15. Payments are made using TC-546 through Utah State Tax Commission.

Key Terms

Additional Medicare Tax
An extra 0.9% tax on earned income above $200,000 (single) or $250,000 (married filing jointly).
Annualized Income Method
A calculation method allowing unequal quarterly payments for those with seasonal or irregular income.
EFTPS
Electronic Federal Tax Payment System. A free IRS online system for making federal tax payments.
Estimated Tax
Quarterly payments of expected annual tax liability made by those without sufficient withholding.
Form 1040-ES
The IRS form used to calculate and submit federal estimated tax payments.
Net Self-Employment Income
Revenue minus deductible business expenses. The starting point for self-employment tax calculation.
Safe Harbor
A threshold of estimated tax payment that, if met, protects you from underpayment penalties regardless of your actual tax liability.
Self-Employment Tax
The self-employed person's equivalent of FICA, covering both Social Security and Medicare taxes.
Social Security Wage Base
The maximum amount of earnings subject to Social Security tax ($184,500 for 2026).
Underpayment Penalty
Interest charged by the IRS when estimated tax payments are insufficient relative to your actual liability.
Employer FICA Contribution
The 7.65% of your salary that your employer pays for Social Security and Medicare — a hidden benefit contractors don't receive.

Last reviewed: 2027-07-01 • Applies to tax year: 2026