What are the prepayment requirements?
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General Information Every corporation having a Utah tax liability of $3,000 or more in the current year, or which had a tax liability of $3,000 or more in the previous year, must make quarterly estimated tax prepayments. The prepayments are due in four equal payments on the 15th day of the 4th, 6th, 9th, and 12th month of the corporation’s taxable year. The quarterly prepayment amounts are based on 90% of the current year’s tax or 100% of the prior year’s tax. A corporation is not subject to the prepayment requirements for the first year that the corporation is required to file a return in Utah, if the corporation makes a payment on or before the due date (without extension) equal to or greater than the minimum $100. tax. Due Dates All calendar year corporation prepayments are due April 15, June 15, September 15, and December 15. Fiscal year corporation due dates vary according to the beginning month of the tax year. Fiscal year corporations may refer to the prepayment chart on the ins
