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Employer Withholding

Introduction

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.

How Much to Withhold

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.

Forms You’ll Need

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.

When to File and Pay

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 DateAll EmployersMonthly PayersQuarterly PayersAnnual 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.

How to File and Pay

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 taxexpress.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 taxesxpress.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.

Amended Returns

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).

File your amended return at tap.utah.gov or get the form at tax.utah.gov/forms.

Year-End Reporting

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.