What are the prepayment requirements for filing an extension return?
To qualify for an extension, you must prepay: • 90% of the tax due on your return; or • 100% of the 2008 Utah tax liability on the 2008 Utah Fiduciary Income Tax Return. Prepayment may be made through withholding (W-2 Wage and Tax Statement,TC-675R, Mineral Withholding), a refund applied from a prior year, tax credits and credit carryovers, or payments made by the return due date using form TC-548, Fiduciary Income Tax Payment Coupon. All prepayments are due by the original due date. Interest is assessed on unpaid tax from the due date of the return until the tax is paid in full. Penalties may also apply.
