Stay compliant in Utah

Utah’s recurring dates are an annual report on the last day of your anniversary month, income tax in April for a calendar year, sales tax on the schedule the Tax Commission assigns, and employer accounts if you have people on the payroll. A dissolution notice depends on a current registered agent, so keep that address current.

What’s different in Utah

• The company filing follows your anniversary month. An LLC and a corporation both file on the last day of the anniversary month, which is the calendar month the formation became effective. You may file up to 60 days before that day. This is the rule unless the division sets a different period by rule¹.
• The division and the statute do not use the same words for a miss. The statute says administrative dissolution, after notice. The division’s LLC page still says delinquent and expired.
• Income tax is flat, and the minimum applies to a C corporation. The 2026 rate is 4.45%. The minimum is $100⁷.
• Sales tax is a city rate on top of a state rate. Grocery food is the exception that is 3%⁹ combined, statewide.
• The minimum wage matches the federal rate, and a tip credit exists. It is $7.25 an hour. The tipped cash wage is $2.13¹⁸ only when the tips make up the rest.

Do this

1. File the annual report in Utah’s Business Registration System. The deadline is the last day of the anniversary month, which is the calendar month the formation became effective. You may file up to 60 days before that day. This is the rule unless the division sets a different period by rule¹. The renewal instructions explain how to file even when nothing changed. The renewal fee is $18 for an LLC and $18 for a corporation. The LLC and corporation renewal lines are marked as including a 5 dollar surcharge for the state's single sign-on portal. The fee schedule is titled Fiscal Year 2026 and effective July 1, 2025.* Check the amount in the portal on the day you file. A late renewal is listed at $10⁴, and the schedule does not say which day that starts.
2. If you miss the window, read the notice before you assume the company is gone. The division may start administrative dissolution if the annual report is still unfiled 60 days after it is due, if a required fee is unpaid for six months, or if the company has no registered agent for 60 days in a row². The company then has 60 days after the division serves notice, to fix the problem or show that it does not exist. If that does not happen, the division signs a statement of administrative dissolution. The company still exists, but it may only wind up or apply for reinstatement¹⁹. The statute in force since October 1, 2026 is the rule, and it calls this administrative dissolution. The division’s LLC page still says a delinquent status is fixed by renewing online, and an expired status is fixed by reinstating⁵. Read the notice you receive. It lists each condition you have to fix.
3. If you reinstate, price it from the schedule and the statute together. An LLC reinstatement is listed at $54. A domestic corporation is $54. A domestic nonprofit is $30. The schedule adds 18 dollars for each year the renewal or annual report was missed, plus a 10 dollar delinquency fee⁴, and it does not say whether the listed fee already includes one of those years.* You may apply at any time after the dissolution if the name is still available. The name is kept for five years after the dissolution takes effect. For a business corporation, a nonprofit, a benefit corporation, or a professional corporation, the division reinstates only after the State Tax Commission certifies that the company is in good standing. An LLC is not on that list, but every application, an LLC’s included, has to state that the company has paid any tax, fee, or penalty it owes the State Tax Commission, or is current on a payment plan with it³.
4. Replace a registered agent using the Business Registration System when the agent leaves. Choose File On An Existing Business and the appropriate change filing. The company has to keep one continuously. A change filing is $17⁴. The address is a street address in Utah, and a Utah mailing address if it is different²⁰. Going without an agent is itself a ground for the division to start dissolution, on the clock in step 2.
5. Renew a D.B.A. in the Business Registration System before it expires. The registration lasts three years from the day of registration. Renewal is $18⁴, beginning 60 days before it expires. If it is not renewed, the division notifies the registered agent. If it is still not renewed within 30 days after that notice, the registration is permanently expired and someone else may claim the name⁶.
6. File individual income tax through Taxpayer Access Point if you are in the group that has to file. Form TC-40 is for a Utah resident or part-year resident who must file a federal return, a nonresident or part-year resident with Utah-source income who must file a federal return, or anyone who wants a refund of Utah tax that was overpaid²¹. For 2026 the rate is 4.45%²². The due date is April 15, 2027, for a calendar year that ends December 31, 2026, or the 15th day of the fourth month after a fiscal year ends⁸.
7. File corporation or pass-through income tax using authorized tax software or paper forms if that is how the business is taxed. Utah TAP can handle payments and estimated payments, but TC-20, TC-20S, and TC-65 returns are filed through supported software or by paper. A C corporation files Form TC-20²³ at 4.45%, with a minimum of $100⁷. An S corporation is not subject to Utah income tax. Shareholders are liable on their own returns. The corporation still withholds Utah tax for nonresident individual owners and for business, estate, and trust owners²⁴. A Tax Commission rule has the entity compute that withholding by multiplying its Utah income by the income tax rate in effect under Utah Code 59-10-104¹², 4.45%²² for 2026. Ask a CPA before you elect an entity-level payment or drop a return. The same due date covers individual Form TC-40, corporate Forms TC-20, TC-20S, and TC-20MC, and partnership Form TC-65⁸.
8. File sales tax in Taxpayer Access Point if you are registered to collect it. Returns are due the last day of the month after the filing period. A weekend or legal holiday moves the due date to the next business day. File a return every period, even when there is no tax⁹. A seller files monthly when its sales tax liability for the previous calendar year was 50,000 dollars or more, and pays by electronic funds transfer at 96,000 dollars or more. A smaller seller may choose monthly¹¹. Otherwise the return is quarterly, unless the Tax Commission requires another period¹⁰. Use the frequency on the account. Closing the account is a separate notice if you stop selling. The steps are on Get your tax IDs.
9. If you have employees, keep the unemployment account current in the employer portal. Reports are due April 30, July 31, October 31, and January 31. Quarterly reports have to be filed online¹⁴. The 2026 wage base is $50,700. Rates run from 0.1% to 7.1% on the rate page. There is a surcharge of 1 percent added to the rate if the employer, or the previous owner, has unpaid contributions for the prior fiscal year. New out-of-state contractors pay the maximum rate, unless they buy an existing business. For 2026 that maximum is 7.1%¹³. Pay the rate on your notice. Report new hires in the same portal within 20 days of the first day of work, for a newly hired or rehired employee¹⁵.
10. Carry workers’ compensation if you regularly employ someone and no exemption applies. Coverage is for a person who regularly employs one or more workers in the same business. Regularly includes work for only part of the year. A household employer who does not employ one employee, or more than one, at least 40 hours a week is not an employer under the workers' compensation chapter¹⁶. Agricultural family employment has a separate set of exceptions in the same section, including a payroll test for non-family workers. The Labor Commission guide says a business with no employees may not be required to carry coverage. Its examples are a sole proprietorship, a partnership, and a limited liability company in which the owners do all the work and have no employees. The guide says the cost cannot be taken out of wages. Skipping coverage can mean a penalty of at least 1,000 dollars, plus other consequences the guide lists, including an injunction and the loss of the exclusive-remedy protection¹⁷. Read section 34A-2-103 before you skip a policy.
11. Pay at least the state minimum wage unless an exemption on the wage page applies. The rate is $7.25 an hour. The tipped cash wage is $2.13. For the first 90 days of employment, a minor may be paid $4.25¹⁸ an hour. Check the wage page before you set a rate.
12. Renew the other credentials on their own dates. A contractor license, a cottage-food registration, and a city license do not renew on your anniversary month. Those rules are on Licenses and permits.

Employer rules

Unemployment, from the rate page and the training sheet: coverage starts with employing one or more individuals for some portion of a day during a calendar year. A corporation that pays its officers is on the same list. Agriculture and domestic work use different tests. File quarterly, April 30, July 31, October 31, and January 31¹⁴. The 2026 wage base is $50,700¹³.

New hires: within 20 days of the first day of work, for a newly hired or rehired employee, to the Utah New Hire Registry. An employee for federal income-tax withholding is an employee for this report¹⁵.

Workers’ compensation: a person who regularly employs one or more workers in the same business. Regularly includes work for only part of the year¹⁶. The Labor Commission guide says a business with no employees may not be required to carry coverage. Its examples are a sole proprietorship, a partnership, and a limited liability company in which the owners do all the work and have no employees¹⁷.

Minimum wage: $7.25 an hour. The tipped cash wage is $2.13¹⁸ when the tips make up the difference.

What you get back

A filed annual report, an income-tax filing if you are in the group that has to file, sales-tax filings if you are registered, and current employer accounts. If the company is administratively dissolved, reinstatement is listed at $54⁴ for an LLC, plus the extra years and delinquency fee the schedule describes.