Utah Estate Taxes

Utah's estate tax is designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Returns. If a federal estate tax return must be filed, a personal representative of the estate must also file a Utah estate tax return by the due date of the federal return (generally within nine months of the decedent's death). Any Utah estate taxes owed must also be paid within the same general nine-month period.

Utah recognizes federal extensions for both filing returns and payment. Any late payments, however, will accrue interest from the original due date of the return.

Generation-skipping transfer tax. Utah does not impose this type of tax.