Utah Income Tax and Withholding

Periodic Returns. Quarterly (Form TC-96Q) by last day of month following end of quarter. Monthly (Form TC-96M) by last day of following month for employers withholding $1,000 or more per month.

Annual Reconciliation Returns. Form TC-96R due February 28.

Timely Filing. All tax returns and reports that fall due on a Saturday, Sunday, or legal holiday are timely if filed on the next business day following the Saturday, Sunday, or legal holiday. Returns and reports are timely filed if postmarked the day due.