- General Information
- How Much to Withhold
- Forms You’ll Need
- When to File and Pay
- How to File and Pay
- Amended Returns
- Year-End Reporting
You must withhold Utah income tax (unless the employee has filed a withholding exemption certificate) if you:
- Pay wages to any employee for work done in Utah
- Pay wages to Utah resident employees for work done outside Utah (you may reduce the Utah tax by any tax withheld by the other state)
- Make payments reported on forms 1099 (or as required under Utah Code §59-10-405).
You may be exempt from withholding if you do business in Utah for 60 days or less during a calendar year. Advance approval from the Tax Commission is required. See Publication 14, Withholding Tax Guide, for more information.
The amounts you must withhold are based on your employee’s federal W-4 form and the Utah income tax withholding tables. See Publication 14, Withholding Tax Guide, for instructions.
You will get a withholding packet within 30 days of opening your withholding account. The packet contains all withholding returns and payment coupons you will need for the year.
You must file returns quarterly unless you use federal form 1040 Schedule H to report household employment taxes or form 944, Employer’s Annual Federal Tax Return. In these cases, you file annually.
Your payment frequency is determined by the amount you withhold, as follows:
|If you:||Your payment frequency is:|
|Withhold $1,000 or more per month||Monthly|
|Withhold less than $1,000 per month||Quarterly|
|Report household employment taxes on Schedule H of your federal form 1040 or file form 944, Employer’s Annual Federal Tax Return||Annually|
The following table summarizes withholding due dates depending on your filing status.
|Due Date||All Employers||Monthly Payers||Quarterly Payers||Annual Payers|
|January 31||Give forms W-2 and 1099 to employees and payees
All TC-941R reconciliation forms, W-2’s and 1099’s reporting Utah withholding, are required to be submitted electronically.
|File File 4th quarter return (TC-941)
Pay December withholding (TC-941PC)
|File and pay 4th quarter withholding (TC-941 and TC-941PC)||File and pay annual withholding (TC-941 and TC-941PC)|
|February 28||Pay January withholding (TC-941PC)|
|March 31||Pay February withholding (TC-941PC)|
|April 30||File first quarter return (TC-941)
Pay March withholding (TC-941PC)
|File and pay first quarter withholding (TC-941 and TC-941PC)|
|May 31||Pay April withholding (TC-941PC)|
|June 30||Pay May withholding (TC-941PC)|
|July 31||File second quarter return (TC-941)
Pay June withholding (TC-941PC)
|File and pay second quarter withholding (TC-941 and TC-941PC)|
|August 31||Pay July withholding (TC-941PC)|
|September 30||Pay August withholding (TC-941PC)|
|October 31||File third quarter return (TC-941)
Pay September withholding (TC-941PC)
|File and pay third quarter withholding (TC-941 and TC-941PC)|
|November 30||Pay October withholding (TC-941PC)|
|December 31||Pay November withholding (TC-941PC)|
Note: If the due date falls on a Saturday, Sunday or legal holiday, the payment is due on the next business day.
The Tax Commission reviews accounts annually and notifies businesses in writing if the filing frequency changes.
You may file your withholding returns online at tap.utah.gov or by submitting a completed paper form. You must include your FEIN and withholding account ID number on each return.
You can pay electronically by:
- Electronic Funds Transfer (EFT) ACH credit – You initiate this payment through your financial institution. They may charge a transaction fee. See Pub 43, Electronic Funds Transfer.
- ACH debit request – You authorize the Tax Commission to initiate this payment. There is no transaction fee. Go to tap.utah.gov for details. First-time users will get an authorization code by email.
- eCheck or Credit Card –Pay through your online Taxpayer Access Point (TAP) account at tap.utah.gov. You will be charged a convenience fee for credit card payments.
You must send a completed payment coupon, form TC-941PC, if you mail your payment. Your payment does not count as your return.
If you need to correct a previously filed return, use form TC-941. An amended return replaces the previously filed return.
Put an “X” on the amended line and enter the amounts that should have been on the original return (not the differences).
You must file an annual reconciliation for each year (or partial year) you have a withholding tax account, even if you have no employees or withholding to report for the year. Whether you file quarterly or annually, you must file an annual reconciliation in addition to your withholding tax return(s).
The annual reconciliation is due January 31 after the year wages were paid. If the due date falls on a weekend or holiday, the reconciliation is due the next business day.
IMPORTANT: You must file your annual reconciliation electronically. See Online Filing and Paying of Withholding and Mineral Production Taxes.
A complete reconciliation includes electronic form TC-941R, any W-2s with Utah income, and any W-2s or 1099Rs with Utah taxes withheld.