Utah's estate tax system is commonly referred to as a "pick up" tax. A return must be filed for a deceased person who would have been required to file an income tax return.The estate tax is a federal transfer tax that is imposed on estates of deceased persons. The estate tax return is due nine months after death. There is no inheritance tax in Utah. When filing a final tax return for an estate in Utah, it is crucial to follow the proper procedures to ensure accuracy and compliance with state regulations.