Utah State Tax Commission

Withholding Tax Workshop

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The due date of the first return for a new employer is determined by the date entered in Section 3 on Form TC-69, Utah State Business and Tax Registration.

Withholding tax returns are due by the last day of the month following the close of the reporting period. If the last day of the month falls on a weekend or holiday, the return is due the next business day.

If the withholding license is set up as a quarterly filer the due dates are:

Quarterly Filing Periods	Due Dates*
January - March	April 30
April - June	July 31
July - September	October 31
October - December	January 31

Monthly returns are due on the last day of the following month:

Monthly Filing Periods	Due Dates*
January	February 28
February	March 31
March	April 30
April	May 31
May	June 30
June	July 31
July	August 31
August	September 30
September	October 31
October	November 30
November	December 31
December	January 31

Annual returns are filed for the calendar year ending in December. The TC-96Y return and payment of tax are due by January 31* of the following year.

*If the last day of the month falls on a Saturday, Sunday or holiday, the return is due on the next business day.

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