⏰ This entry is due for review. Information may not reflect the latest regulations.
Taxes
UT
UT Pass-Through Entity Tax
Utah allows pass-through entities including LLCs, partnerships, and S corporations to elect to pay an entity-level income tax at the 4.65% rate as a workaround for the federal SALT deduction cap. The election is made annually on the Utah return.
Official Source:
UT State Tax Commission
Always verify current information directly with this agency.