Key figures
Utah compliance
2026, with sources
Registering and staying registered
A Delaware corporation registers with the Utah Division of Corporations and Commercial Code ($59) and keeps a registered agent in Utah. Each year it files an annual renewal ($18) by its registration anniversary; a late renewal adds a $10 fee.
The TC-20 is due on the 15th day of the fourth month after year end, with the $100 minimum tax owed even in a loss year. The automatic six-month extension covers the return, not the tax: at least 90% of the current year’s tax, or 100% of last year’s, is due by the original date.
The rest of the calendar
Withholding is reported quarterly on Form TC-941E through TAP, and the fourth-quarter return doubles as the annual reconciliation, filed with W-2s and any 1099s showing Utah withholding by January 31. Unemployment insurance is quarterly with DWS. Unclaimed property — uncashed paychecks, vendor checks and customer credits — is reported electronically to the Unclaimed Property Division by November 1, covering property dormant as of June 30. Uncashed wages go dormant after one year, most other property after three.
An example
A Delaware startup that hires its first engineer in Salt Lake City in March registers with the Division of Corporations, opens withholding and sales tax accounts through the Tax Commission’s Taxpayer Access Point, and opens a DWS account. Its first annual renewal falls due the following March, its first TC-20 with the $100 minimum is due on the 15th day of the fourth month after its year end, and its first fourth-quarter TC-941E, with the annual reconciliation and the engineer’s W-2, is due January 31.
Letting the renewal lapse is the common slip. Reminders tend to go to the address on file with the Division, which for many companies is a commercial registered agent, so the notice needs a route to someone who pays it.
Deadlines
- Registration anniversaryAnnual renewal
- 15th day of the 4th month after year endCorporate franchise and income tax returnTC-20
- Original TC-20 due dateExtension prepayment: 90% of current-year or 100% of prior-year taxTC-559
- Jan 31Fourth-quarter withholding return with the annual reconciliation, W-2s and 1099sTC-941E
- Nov 1Unclaimed property report, for property dormant as of June 30
The federal baseline
This page covers what Utah adds. The federal rules underneath it apply here too.
Common questions
What is Utah’s annual report?
Utah calls it an annual renewal. It is filed online with the Division of Corporations each year by the registration anniversary, and costs $18, plus a $10 late fee once it is past due. An entity that lets it lapse long enough expires and has to reinstate.
Do we need a local business license?
Some cities and counties require a business license for a physical location. A remote employee working from home usually doesn’t trigger one, but an office does; check with the city where it sits.
Do we owe anything in a loss year?
Yes. Utah’s corporate franchise tax has a $100 minimum, owed with the TC-20 even when the company has a loss or no Utah income. Utah has no separate franchise or capital-stock tax on top of it.
Compliance next door
- IDIdaho complianceA Delaware corporation registers in Idaho for $100, files an annual report each anniversary month on SOSBiz, and files Form 41 by April 15 with at least $20 of minimum tax.
- WYWyoming complianceA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.
- COColorado complianceRegister with the Secretary of State for $100, file a $25 periodic report each year, and register separately with any home-rule city you do business in. No franchise tax.
- AZArizona complianceRegister with the Corporation Commission for $175, file a $45 annual report on your anniversary date, and hold one TPT license from ADOR for the state and its cities.
- NVNevada complianceQualify with the Secretary of State, then file an annual list and renew the state business license each year by the end of your anniversary month. There is no income tax return.
- NMNew Mexico complianceA certificate of authority, an initial report within 30 days, a $25 biennial report, and the CIT-1 with its $50 franchise tax each year.
More of the Utah guide
- AccountingAccounting and state tax in UtahCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in UtahSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in UtahPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in UtahWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in UtahCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.