Electronic filing mandate

There is currently no electronic filing mandate for Utah.

Returns supported for electronic filing

You can electronically file the following return types:

• C Corporation
• S Corporation
• Consolidated / combined
• Amended
• Short year
• Extension

Returns not supported for electronic filing

You cannot electronically file the following return types:

• Estimates
• Miscellaneous corporations (TC-20MC) 

Signature requirements for electronic filing

Utah does not have a specific signature form for electronic filing, but they do require the date the authorized officer electronically signs the return is in the electronic file. Enter the signature date on Screen UTELF, or leave the field blank if it is the same date you entered in federal Screen ELF. 

Resubmitting returns

If you need to make a change to a return that you have already electronically filed, and Utah has already accepted it, you must amend the return.

If Utah rejects the return, you may make the changes, correct the rejection and resubmit. If the return can be retransmitted electronically, you must file and have Utah accept it by the return due date or ten calendar days after you initially received the rejected acknowledgement, whichever is later.

If the return cannot be retransmitted electronically, you must paper file by the return due date or ten calendar days after you initially received the rejected acknowledgement, whichever is later. You should include an explanation of why the return is being filed late and a copy of the rejection.

Attachments

Utah requires a valid federal attachment in the electronic file. Therefore, if the federal return is not supported for electronic filing by the IRS, you cannot e-file the state return. See 1120-US: Forms that are not eligible for electronic filing for a detailed list.

Utah allows PDF attachments in the electronic file and do not have specific naming conventions for the documents you attach. Form TC-20 and Form TC-20S required statements and elections will automatically generate as PDFs and attach to the electronic file, if applicable. 

Payment methods

Payments can be made by Electronic Funds Withdrawal (direct debit), Electronic Funds Transfer (EFT), money order, or check for balance due returns. You must use electronic funds withdrawal for balance due extensions. 

Bank information and a requested payment date are required when you are requesting EFW. Utah will use the bank information you enter on federal Screen Bank. If you have different bank information for Utah, use Screen UTBank in the General folder. You must select both the return file "1120-UT" and the payment file "1120-UT PMT" when transmitting Utah electronic files via CS Connect.