Utah State Tax Commission
                                                                                              Clear form           Print Form         TC-559
Corporate/Partnership Payment Coupon                                                                                                  Rev. 11/16
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 percent of the 
tax payments:                                                                     current-year tax liability ($100 minimum tax for corporations) or 100 
 1)  Estimated tax payments                                                       percent of the previous-year tax liability, we will assess a penalty of 2 
                                                                                  percent of the unpaid tax for each month of the extension period. We will 
 2) Extension payments                                                            assess a late filing penalty if you file the return after the extension due 
 3) Return payments                                                               date.
Mark the circle on the coupon that shows the type of payment you are making.      We will assess interest at the legal rate from the original due date until paid 
                                                                                  in full.
Corporation Estimated Tax Requirements                                            See Pub 58, Utah Interest and Penalties, at tax.utah.gov/forms.
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            Where to File
company filing a combined report must make the payment when the total             Send your payment coupon and payment to :
tax is $3,000 or more for all affiliated companies, including those that pay 
only the minimum tax.                                                                     Corporate/Partnership Tax Payment
                                                                                          Utah State Tax Commission
A corporation does not have to make estimated tax payments the first year                 210 N 1950 W
it is required to file a Utah return if it makes a payment on or before the due           Salt Lake City, UT 84134-0180
date, without extension, equal to or greater than the minimum tax.
Estimated tax payments are due in four equal payments on the 15th day of 
the 4th, 6th, 9th and 12th months of the entity’s taxable year. You may           Electronic Payment
make quarterly payments equal to 90 percent of the current year tax or 100        You may make estimated tax, extension and return payments at 
percent of the previous year tax. A corporation that had a tax liability of       tap.utah.gov. 
$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 has 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 
percent 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. 11/16
                                                    Estimated payment:
 Payment Coupon
                                                     1st qtr.                3rd qtr.           Extension payment
     Tax year ending (mm/dd/yyyy)                    2nd qtr.                4th qtr.           Return payment
                                                    Name of corporation/partnership                                EIN
                                                                                                                                                                                                                        C
                                                                                                                                                                                                                        P
                                                    Address
                                                                                                                                                                                                                        T
                                                    City                                                           State      Zip code

                                                                                      Payment amount enclosed $                                     00
                                                                                  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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