Tax Commission

General Information

A pass-through entity is an entity whose income, gains, losses, deductions and credits flow through to partners, members, shareholders and beneficiaries for federal tax purposes. For purposes of Utah withholding, pass-through entities include:

• general partnerships, limited partnerships, limited liability partnerships;
• limited liability companies if classified as a partnership for federal income tax purposes;
• S corporations; and
• estates and trusts that are required to divide and pass-through income, gains, losses, deductions or credits.

Pass-through Entity Taxpayers Subject to Utah Withholding

Pass-through entity taxpayers subject to Utah withholding tax are:

• nonresident individual partners, members, shareholders and beneficiaries; and
• all general partnerships, limited partnerships, limited liability partnerships, limited liability companies, S corporations, C corporations, and estates and trusts.

For more information see Publication 68