A Utah LLC or corporation can elect S corporation status with IRS Form 2553, generally within 2 months and 15 days after the start of the tax year the election is to take effect. The election is federal; Utah's $18 renewal and $59 formation fee do not change. Talk to a tax preparer about the Utah return for S corporations.
Source: Internal Revenue Service (IRS)Source: Utah Division of Corporations fee schedule, fiscal year 2026Utah Code Title 16 (recodified effective October 1, 2026) and the Division of Corporations fiscal year 2026 fee schedule reviewed November 12, 2026. Confirm current fees with the Utah Division of Corporations before filing.
Heads up: we are an independent company that prepares and submits Utah filings for owners. We are not the Utah Department of Commerce or its Division of Corporations and Commercial Code, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Utah Division of Corporations
- We track your Utah annual renewal
- Cited to Utah Code Title 16
- Talk to a filer: (386) 465-3937
The forks in the road.
Form
IRS Form 2553.
Source: Internal Revenue Service (IRS)Timing
No more than 2 months and 15 days after the beginning of the tax year, or any time in the prior year.
Source: Internal Revenue Service (IRS)EIN first
The company needs an EIN before filing.
Source: Internal Revenue Service (IRS)Utah fees
No change: $18 renewal each year.
Source: Utah Division of Corporations fee schedule, fiscal year 2026Utah tax
S corporations file with the State Tax Commission; ask your preparer about Utah specifics.
Source: Utah State Tax CommissionWhat to have ready
- Form the company and get the EIN
- Confirm all shareholders are eligible
- Decide the effective date
- File Form 2553 on time
- Set up reasonable salary payroll
- Keep Utah renewals and returns current
S Corporation Election for a Utah LLC or Corporation: Form 2553 Timing
S Corporation Election for a Utah LLC or Corporation: Form 2553 Timing
Utah LLC and corporation cost calculator
Division of Corporations fee (at cost)
$59.00
Our service fee
$149.00
Agent and kit
$199.00
First-year total
$407.00
Every year after, the Division charges $18.00 for the annual renewal, due the last day of your anniversary month (Utah Code § 16-1a-212).
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Deadline math
For a calendar-year company formed January 10, the election is due within 2 months and 15 days of the start of its first tax year. File early to avoid relying on late relief.
Source: Internal Revenue Service (IRS)
Salary
S corporation owners who work in the business pay themselves reasonable wages through payroll, which means Utah withholding registration.
Source: Internal Revenue Service (IRS)
Utah fees do not change
The $18 renewal is the same whether the company is taxed as a partnership, an S corporation or a C corporation.
Source: Internal Revenue Service (IRS)
Get advice
The best choice depends on profit level and payroll costs. Talk to a tax preparer.
Source: Utah Division of Corporations fee schedule, fiscal year 2026
Utah law and Division of Corporations rules behind this.
| Topic | Utah rule | Where it comes from |
|---|---|---|
| Form | IRS Form 2553. | Source: Internal Revenue Service (IRS) |
| Timing | No more than 2 months and 15 days after the beginning of the tax year, or any time in the prior year. | Source: Internal Revenue Service (IRS) |
| EIN first | The company needs an EIN before filing. | Source: Internal Revenue Service (IRS) |
| Utah fees | No change: $18 renewal each year. | Source: Utah Division of Corporations fee schedule, fiscal year 2026 |
| Utah tax | S corporations file with the State Tax Commission; ask your preparer about Utah specifics. | Source: Utah State Tax Commission |
Related Utah reading.
Heads up: we are an independent company that prepares and submits Utah filings for owners. We are not the Utah Department of Commerce or its Division of Corporations and Commercial Code, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Utah owners ask us
Yes, an eligible LLC can file Form 2553.
Source: Internal Revenue Service (IRS)No separate Utah election form is needed for the federal S election.
Source: Utah State Tax CommissionThe IRS has late election relief in some cases; see the Form 2553 instructions.
Source: Internal Revenue Service (IRS)Yes. Corp USA prepares and submits your Utah filing with the Division of Corporations for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Source: Utah Division of Corporations fee schedule, fiscal year 2026