Form Tc-559 - Corporation/partnership Payment Coupon
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1Utah State Tax Commission
TC-559
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Corporate/Partnership Payment Coupon
Rev. 12/11
Payment Coupon
Penalties and Interest
Use payment coupon TC-559 to make the following corporate/partnership
If your tax payments do not equal the lesser of 90% of the current year tax
tax payments:
liability ($100 minimum tax for corporations) or 100% of the previous year
tax liability, we will assess a penalty of 2% of the unpaid tax for each month
1) Estimated tax payments
of the extension period. We will assess a late filing penalty if you file the
2) Extension payments
return after the extension due date.
3) Return payments
We will assess interest at the legal rate from the original due date until paid
Mark the circle on the coupon that shows the type of payment you are making.
in full.
See Pub 58, Utah Interest and Penalties, online at tax.utah.gov/forms.
Corporation Estimated Tax Requirements
Where to File
Every corporation with a tax liability of $3,000 or more in the current or
previous tax year must make quarterly estimated tax payments. A parent
Send your payment coupon and payment to :
company filing a combined report must make the payment when the total
Corporate/Partnership Tax Payment
tax is $3,000 or more for all affiliated companies, including those that pay
Utah State Tax Commission
only the minimum tax.
210 N 1950 W
A corporation does not have to make estimated tax payments the first year
Salt Lake City, UT 84134-0180
it is required to file a Utah return if it makes a payment on or before the due
date, without extension, equal to or greater than the minimum tax.
Electronic Payment
Estimated tax payments are due in four equal payments on the 15th day of
You may pay your estimated tax payments, extension payments and return
the 4th, 6th, 9th and 12th months of the entity’s taxable year. You may
payments online at taxexpress.utah.gov.
make quarterly payments equal to 90% of the current year tax or 100% of
the previous year tax. A corporation that had a tax liability of $100 (the
minimum tax) for the previous year may prepay the minimum tax amount of
$100 on the 15th day of the 12th month instead of making four $25
payments.
The Tax Commission will charge an underpayment penalty to entities that
fail to make or underpay the required estimated tax.
Extension Payment Requirements
A corporation/partnership will have an automatic filing extension if it makes
the necessary extension payment by the return due date. The estimated
tax payments must equal at least the lesser of:
1) 90 percent of the current year tax liability
(or the $100 corporation minimum tax, if greater), or
2) 100 percent of the previous-year tax liability.
The remaining tax, plus any penalty and interest, is due when the return is filed.
Note: A pass-through entity (partnership or S corporation) must pay 100%
of any pass-through withholding by the original due date to avoid penalties
and interest.
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.
TC-559
Corporation/Partnership
Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0180
Rev. 12/11
Payment Coupon
Estimated payment:
1st qtr.
3rd qtr.
Extension payment
Tax year ending (mm/dd/yyyy)
2nd qtr.
4th qtr.
Return payment
C
EIN
Name of corporation/partnership
P
USTC Use Only
Address
T
State
Zip code
City
00
$
Payment amount enclosed
Make check or money order payable to the Utah State Tax Commission.
Make check or money order payable to the Utah State Tax Commission.
Do not send cash. Do not staple check to coupon. Detach check stub.
Do not send cash. Do not staple check to coupon. Detach check stub.
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