I'm not from Utah. Having looked at instructions for many states, I thought I could find a quick answer at their web site or form instructions. I didn't. The good news is it appears Utah does not assess an underpayment penalty at all (unless you pay after the filing date). See <a rel="nofollow" target="_blank" href="
https://secure.utah.gov/taxpic/pic/index.html">https://secure.utah.gov/taxpic/pic/index.html</a>
