PUBLICATION 14

Rev. 4/23

Utah State Tax Commission Official Seal

Withholding Tax Guide

Utah Withholding Information and Tax Tables

Utah State Tax Commission

P.O. Box 30412

Salt Lake City, Utah 84130

801-297-2200

1-800-368-8824

tax.utah.gov

pub-14-coins

E-Verify for Employers

Employers can help prevent identity theft by verifying the social security numbers of job applicants. E-Verify is a free service of the U.S. Department of Homeland Security that verifies employment eligibility through the Internet. Employers can use E-Verify at dhs.gov/E-Verify.

Electronic Filing Requirements

  • You must file Utah withholding tax returns, W-2s and 1099s (with Utah tax withheld) electronically.
  • Your annual reconciliation is combined with your fourth quarter return (quarterly filers) or your annual return (annual filers).
  • File and amend returns electronically on our secure website at tap.utah.gov. We will reject any withholding forms received on paper.
  • You may pay withholding tax online or by check. If paying by check, print a payment coupon (TC-941PC) from tax.utah.gov/forms.

Important Reminders

It is a class B misdemeanor to have Utah employees without a withholding license. See How to Get a Withholding Account, below.

If you file federal form 944, Employer’s Annual Federal Tax Return, you may file and pay your Utah withholding tax annually.

If you do not meet the criteria in Utah Code §§59-10-402, 404 and 405, you are not required to have a Utah withholding account or to withhold Utah tax. Also, if you are not required to withhold Utah tax on a form 1099, you are not required to submit the 1099 form or to report the wages or compensation on your Utah withholding or reconciliation forms.

If you withheld tax from a nonresident professional athlete, you must complete the Worksheet for Nonresident Professional Athletes when you electronically file your annual reconciliation. Download the worksheet at tax.utah.gov/forms.

General Information

This publication includes:

  • requirements for filing and paying Utah withholding tax,
  • requirements for filing the Utah annual reconciliation,
  • requirements for electronic filing,
  • withholding tax schedules for calculating Utah withholding tax from employees’ wages, and
  • Utah withholding tax tables for quick lookup.

For questions about Utah withholding tax, see tax.utah.gov, or call us at 801-297-2200 (1-800-662-4335 outside the Salt Lake area).

This publication does not cover Utah withholding requirements for mineral production or pass-through entities. See tax.utah.gov/withholding and tax.utah.gov/utah-taxes/mineral-production.

This publication does not cover federal withholding requirements. Contact the Internal Revenue Service (IRS) (see Agencies, below).

Employment Tax Workshops

The Tax Commission (together with the IRS, Workforce Services, and the Labor Commission) holds Employment Tax Workshops sponsored by the Utah Small Business Development Centers (SBDC). These workshops teach employers how to withhold federal and state income taxes and explain federal and state filing and paying requirements. See Agencies, below, for more information.

Who Must Withhold Taxes

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); or
  • make payments reported on forms 1099 (or as required under Utah Code §59-10-405).

Employer Withholding Exemption

You may be exempt from Utah withholding requirements if you do business in Utah for 60 days or less in a calendar year and have Tax Commission approval. If you do business for more than 60 days, you must withhold taxes for the entire period unless you can show good cause. In that case, the Tax Commission may extend the exemption for 30 days. See Utah Code §59-10-402(2). 

Submit exemption requests to:

Commercial vehicles require an annual safety inspection. An inspection certificate must be kept in the vehicle for review by law enforcement, but does not need to be submitted to the DMV for registration.

Waivers
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-2000

Note: This exemption is for the employer, not the employee. The employee must still file and pay Utah tax on all Utah wages. Report Utah wages on form W-2, box 16.

Employee Withholding Exclusions

Nonresident Employees Working Temporarily in Utah

The wages of certain non-residents working temporarily in Utah are exempt from Utah withholding requirements. See Utah Code §§59-10-402 and 59-10-117.5.

Do not withhold Utah taxes for or report wages as Utah wages of a non-resident employee who:

  1. has no other sources of Utah income,
  2. works in Utah for 20 days or less, and
  3. is a resident of a state that either:
    1. does not have an income tax, or
    2. exempts the wages of nonresidents from taxation with an exclusion similar to this one.

This exclusion does not apply to:

  1. professional athletes;
  2. professional entertainers;
  3. prominent persons who perform services on a per-event basis;
  4. real property laborers; or
  5. any employee who, during the year prior to the current tax year, was either a key employee or, in the case of
    a non-corporate employer, an employee/officer who is one of the 50 highest-paid employees (see definitions in
    IRC §416(i))

Interstate Transportation Wages

Wages of interstate transportation employees are taxable only in the state of their residency (see Public Law
101-322).

To qualify, the employee must:

  1. work for an interstate railroad, interstate motor carrier or interstate private carrier;
  2. be a nonresident of Utah;
  3. have regularly assigned duties in more than one state;
  4. be subject to the jurisdiction of the U.S. Secretary of Transportation; and
  5. be an operator, mechanic or someone directly responsible for the safety of a motor vehicle.

“On-call” or “as-needed” duties are not considered “regularly assigned duties.”

A qualified employee must give the employer federal form W-4, Employee’s Withholding Certificate and write “Utah Only – Exempt, Interstate Transportation” under box 4c.

The employee must notify the employer immediately if they no longer qualify for the exclusion.

Do not report the employee’s wages as Utah wages in box 16 of form W-2 and do not withhold any Utah tax on the wages.

See General Instructions on federal form W-4.

Active Duty Service Member’s Nonresident Spouse Wages

If a nonresident active duty military service member and a non-military spouse have the same domicile and the service member moves to Utah under military orders, the spouse’s domicile does not change when moving to live with the service member. All of the spouse’s income is exempt from Utah income tax.

A qualified spouse receiving employee wages should give his or her employer a federal form W-4, Employee’s Withholding Certificate, with the following change:

  • Write “Utah Only – Exempt, Military Spouse” under box 4c.

Do not withhold any Utah tax on wages paid to a qualified spouse. Even though the Utah wages are tax-exempt, report them on form W-2, box 16.

A qualified spouse must notify their employer immediately if they no longer qualify for the exclusion.

Definitions

Wages

Wages are payments or compensation for services performed by an employee for an employer. This includes payments in a form other than cash. Utah defines wages by the Internal Revenue Code, Section 3401(a).

Utah Taxable Wages

Utah calculates withholding tax based on wages subject to federal withholding tax (as defined by the IRS). No subtraction is made for personal or other withholding allowances claimed on federal form W-4.

Household Employees

Household employees provide domestic services in private homes, college clubs, fraternities, and sororities. Utah income tax may be withheld from household employees’ wages if both the employer and the employee agree.

How to Get a Withholding Account

If you must withhold Utah taxes, you have several options to get a withholding tax account:

  1. Online using Taxpayer Access Point at tap.utah.gov (“Apply for a Tax Account (TC-69)” link),
  2. Online using the OneStop Online Business Registration at osbr.utah.gov (multiple Utah agencies), or
  3. Submitting form TC-69, Utah State Business and Tax Registration (Tax Commission only). Get forms online
    at tax.utah.gov/forms.

Federal Employer Identification Number

Employers must get a federal employer identification number (EIN) from the IRS before registering in Utah.

You can request an EIN through the IRS’s Online EIN Application at www.irs.gov. Contact the IRS at 1-800-829-4933 for more information.

If you change your EIN with the IRS, you must also change your Utah withholding account number (file form TC-69 and include Schedule WTH).

If you changed the EIN and Utah withholding account numbers during the year, you may need to file form TC-941D, Discrepancy Report. See Balancing the Reconciliation below.

Bond Requirements for Utah

You may have to post a bond of $25,000 to $500,000 if you have a history of filing or paying late. See Utah Code §59-10-405.5(6).

How Much to Withhold

Withhold amounts based on your employee’s federal W-4 form and the Utah withholding schedules or tables in this publication. See Utah Rules R865-9I-14 and 15.

How to File Returns

You must file returns electronically and pay all amounts withheld to the Tax Commission by the due dates.

You must file a return for each filing period, even if you don’t withhold taxes during a period. We may assess anon-filing penalty if you make a payment without filing a return.

See detailed filing instructions and file returns online at tap.utah.gov. Also see tax.utah.gov/withhold/ti-02.pdf.

Filing with No Tax Liability (Zero Returns)

If there is no withholding for the period, you must file a return showing zeros. Failing to do so will result in an estimated tax assessment.

If you have no withholding for the entire year, you must still file an annual reconciliation (as part of the fourth quarter return) by January 31 of the following year. Failure to do so may result in penalties.

Amended Returns

An amended return replaces a previously filed return. Enter the total corrected amounts, not the amount of the adjustment.

File amended returns online at tap.utah.gov. Reopen the return in your online account, click the amended box, make any corrections, and resubmit the return.

Pay any additional taxes you owe (see How to Make Payments, below). Include interest calculated from the original due date to your payment date. Find interest rates in Pub 58, Utah Interest and Penalties, at tax.utah.gov/forms.

How to Make Payments

NOTE: Payments do not count as returns.

Pay online at tap.utah.gov, or mail your payment with payment coupon TC-941PC. Print payment coupons at tax.utah.gov/forms.

Pay online using:

  • Electronic Funds Transfer (EFT) ACH Credit — You initiate this payment through your financial institution (they may charge a transaction fee). See Electronic Funds Transfer – EFT, at tax.utah.gov/billing.
  • ACH Debit Requests — You authorize the Tax Commission to initiate this payment (there is no transaction fee). Go to tap.utah.gov for more information.
  • Credit Card — Pay electronically with a credit card at tap.utah.gov. You will be charged a convenience fee for this service.

Payroll Service Providers

Payroll service providers may handle all withholding record keeping, payments and reconciliations for an employer. However, the employer is responsible if returns and payments are not submitted on time.

Liability

Employers are liable for the tax required to be withheld — not their employees. If you fail to pay any of the withheld taxes, we may put a lien on your business assets and personal property.

Annual Reconciliation

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. Both quarterly and annual filers must file annual reconciliations.

Tax years starting 2018

Your reconciliation is combined with your fourth quarter withholding tax return (quarterly filers) or your annual withholding tax return (annual filers).

Tax years before 2018

If reconciling a tax year before 2018, you must file the reconciliation return in addition to and separately from your quarterly or annual withholding return(s).

See Online Filing and Paying of Withholding and Mineral Production Taxes at tax.utah.gov/developers/withholding for step-by-step annual reconciliation instructions.

Amended Reconciliations

An amended reconciliation replaces a previously filed reconciliation. Amend online at tap.utah.gov. Reopen the reconciliation in your online account, click the amended box, make any corrections, and resubmit the reconciliation. Submit only new or corrected W-2s and 1099s.

Late and/or Incorrect Filings

We will assess a penalty if you:

  1. fail to file a complete an accurate reconciliation by January 31 (see Due Dates),
  2. do not correctly prepare your W-2s or 1099s (see W-2 and 1099 Requirements), or
  3. are an employer and do not file electronically.

See Penalties and Interest, below.

Also see Online Filing and Paying of Withholding Tax, at tax.utah.gov/developers/withholding.

Balancing the Reconciliation

If the total Utah taxes withheld as reported on forms W-2 and 1099 does not match the total Utah taxes reported on your quarterly or annual withholding return(s), your reconciliation is unbalanced and must be fixed.

Single Account Number

If you file Utah withholding under a single account number, balance your reconciliation following these steps:

  1. Review your records and find the error.
  2. File an amended withholding tax return(s) to correct the error.
  3. File your reconciliation showing the corrected amounts and ensure that everything balances. Withholding reported for all periods must equal the Utah withholding shown on all W-2 and 1099 forms.
  4. If you underpaid one or more periods, pay the additional tax due with the amended return, plus interest from the original due date for the period. See Pub 58, Utah Interest and Penalties. Pay online at tap.utah.gov, or if you are mailing a check, include the TC-941PC payment coupon.
  5. If you overpaid one or more periods, send a letter to the Tax Commission with your account number, name, contact information, an explanation of the error, and if you would like the overpayment refunded or applied to another tax period.
Multiple Account Numbers

If you reported and paid Utah withholding tax under multiple account numbers, balance your reconciliation following these steps:

  1. On forms W-2 and 1099, use the Utah account number directly associated with the EIN also used on the withholding documents.
  2. File a reconciliation for each account, reporting what was filed and paid in the quarters for the account.
  3. On the reconciliation for each account, report and electronically file the state copy of the W-2s and 1099s issued for the account.
  4. Complete and submit a paper form TC-941D, Discrepancy Report, to show that the total amounts of Utah tax withheld on all your account balances with the W-2s and 1099s issued.

Fax the completed TC-941D to 801-297-6357, or mail to:

Utah State Tax Commission
Technical Research Unit
210 N 1950 W
Salt Lake City, UT 84134-7000

Withholding Filing Record

Keep a record of taxes withheld and paid to the Tax Commission for at least four years from the due date of the income tax return reporting wages.

Due Dates

Anything with a due date that falls on a Saturday, Sunday or legal holiday is due the next business day.

Utah does not follow the federal withholding payment periods. Utah only requires that payments be made monthly, quarterly or annually. The IRS semiweekly deposit and $100,000 next day deposit rules do not apply to Utah withholding taxes.

Annual Returns with Annual Payments

If you report federal household employment taxes for household employees on federal form 1040, Schedule H, or file federal form 944, you can pay Utah withholding taxes for these same employees annually. The Utah return and payment are due January 31 after the year wages were paid.

Quarterly Returns with Quarterly Payments

If you withhold less than $1,000 each month, file and pay your Utah withholding taxes quarterly. Quarterly returns and payments are due by the last day of the month after the quarter ends, as follows:

Quarterly Filing Period Due Date
January – March April 30
April – June July 31
July – September October 31
October – December January 21

Quarterly filers may voluntarily change to quarterly returns with monthly payments. See Filing Status Changes in this publication.

Quarterly Returns with Monthly Payments

If you withhold $1,000 or more each month, you must file quarterly, but pay your Utah withholding taxes monthly. Payments are due the last day of the following month:

Monthly Pmt. Period Due Date
January February 28 (or 29)
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 Reconciliations, W-2s and 1099s

You must file electronically by January 31.

File copies of all forms W-2 and 1099 issued to employees and payees with your reconciliation.

Note: We will not issue income tax refunds to your employees before March 1 unless you electronically file your complete reconciliation by January 31 (see Utah Code §59-10-529.1). You must file an annual reconciliation if your account is open for any part of the year.

Filing Status Changes

The Tax Commission reviews each withholding account annually to determine if the reporting and payment periods should change (based on the previous year’s filings). Quarterly payers may voluntarily change to paying monthly by submitting a written request by fax to 801-297-7579 or by mail to:

Exceptions Processing
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-3310

W-2 and 1099 Requirements

By January 31 you must give all employees a legible W-2 or 1099 form showing taxes withheld during the previous year.

In addition to federal requirements, wage and earning documents reporting Utah income or withholding must include the following information:

  • Your federal Employer Identification Number (EIN).
  • The recipient’s federal Employer Identification Number (EIN or SSN).
  • Your Utah withholding account number — the 14-digit number ending in WTH. (If this number won’t fit in the space on your W-2 form, you may leave out the dashes in the account number.)
  • The amount of income from Utah sources.
  • The amount of Utah taxes withheld, if any.

Failure to provide all required information on W-2s and 1099s may result in penalties.

For other Utah withholding requirements information, call 801-297-3811 or TDD 801-297-2020.

Amending W-2s

You must file electronically.

If you reported incorrect information on an employee’s W-2, you must file a corrected W-2. File the correction as a W-2c. Only file W-2cs for the W-2s you are correcting. When entering the data on the W-2c, only enter information in the fields you are changing.

Penalties and Interest

Late Filing and Late Payments

We may assess late filing and late payment penalties on non- and late-filed returns and payments made after the due date. See Pub 58, Utah Interest and Penalties.

The withholding penalty structure is:

Days Late Penalty Amount – Greater of
1-5 $20 or 2% of the outstanding tax
6-15 $20 of 5% of the outstanding tax
16 or more $20 of 10% of the outstanding tax

Penalties are assessed for failing to file a tax due return and failing to pay tax due. A second penalty will be applied if the tax is still unpaid 90 days after the due date.

Submitting incorrect forms or forms with missing information may also result in penalties. See Pub 58, Utah Interest and Penalties.

Annual Reconciliation

We may assess penalties if you fail to file an annual reconciliation electronically, accurately and completely by January 31 (see Utah Code §§59-1-401(8) and 59-1-401(13)).

The penalties are:

  • $50 for an annual reconciliation filed more than 14 days late; or
  • $30 for each W-2 and 1099 between 15 and 30 days late (up to $75,000);
  • $60 for each W-2 and 1099 filed between 31 days late and June 1 (up to $200,000); and
  • $100 for each W-2 and 1099 filed after June 1 (up to $500,000).

Interest

The interest rate for all taxes and fees is two percentage points above the federal short-term rate for the prior fourth calendar quarter. See Pub 58, Utah Interest and Penalties.

Changing or Closing an Account

Use TC-69C, Notice of Change for a Tax Account, to:

  • Report changes to your business or mailing address
  • Change your business name
  • Notify the Tax Commission you have changed your business ownership status
  • Close your account

Get forms online at tax.utah.gov/forms.

You must close your Utah withholding account and open a new account if your EIN changes with the IRS (for example, you change from a sole proprietor to partnership). Use form TC-69 to open an account with your new EIN.

You must close your account if you sell your business or stop doing business in Utah. If you do not close your account, we will assess an estimated tax, including late penalties and interest. Withholding licenses are not transferable.

Agencies

Contact the following agencies for more information about state and federal withholding requirements.

Internal Revenue Service

Federal Income Tax Withholding and Self-Employment Tax
  801-799-6963
  1-800-829-1040 ( for individuals)
  1-800-829-4933 (for businesses)
www.irs.gov
Forms and Publications
 1-800-829-3676
www.irs.gov/Forms-&-Pubs

 

Utah State Tax Commission

Utah Income Tax Withholding
  801-297-2200
  1-800-662-4335
tax.utah.gov
Employment Tax Workshops
  Small Business Development Center
clients.utahsbdc.org/events.aspx
  801-957-5441

 

Social Security Administration

  866-851-5275
  1-800-772-1213
socialsecurity.gov/employer

 

Utah Dept. of Workforce Services

Unemployment Compensation
  801-526-9235
  1-800-222-2857
jobs.utah.gov/ui/jobseeker/contactus.html

 

Labor Commission of Utah

Worker’s Compensation
  801-530-6800
  1-800-530-5090
laborcommission.utah.gov

 

Utah Withholding Taxes Calendar

The following is a list of important Utah withholding tax dates. (See federal dates in IRS Publication 15.)

NOTE: Returns and full payment must be submitted by the due date (or next business day if the due date falls on Saturday, Sunday or a legal holiday).

DUE DATE
ALL EMPLOYERS
MONTHLY PAYERS
QUARTERLY PAYERS
ANNUAL PAYERS
January 31 Give forms W-2 and 1099 to employees and payees. Electronically file annual reconciliation (including W-2s and 1099s). Electronically file fourth quarter return and pay December withholding tax online at tap.utah.gov, or pay by check with TC-941PC Electronically file and pay fourth quarter withholding tax online at tap.utah.gov, or pay by check with TC-941PC Electronically file and pay annual withholding tax online at tap.utah.gov, or pay by check with TC-941PC
February 28    Pay January withholding
tax online at tap.utah.gov,
or by check with TC-941PC
   

March 31

end of first quarter

  Pay February withholding tax online at tap.utah.gov, or by check with TC-941PC    
April 30   Electronically file first quarter return and pay March withholding tax online at tap.utah.gov, or pay by check with TC-941PC Electronically file and pay first quarter withholding tax online at tap.utah. gov, or pay by check with TC-941PC  
May 31   Pay April withholding tax online at tap.utah.gov, or by check with TC-941PC    

June 30

end of second quarter

  Pay May withholding tax online at tap.utah.gov, or by check with TC-941PC    
July 31   Electronically file second quarter return and pay June withholding tax online at tap.utah.gov, or pay by check with TC-941PC Electronically file and pay second quarter withholding tax online at tap.utah. gov, or pay by check with TC-941PC  
August 31   Pay July withholding tax online at tap.utah.gov, or by check with TC-941PC    

September 30

end of third quarter

  Pay August withholding tax online at tap.utah.gov, or by check with TC-941PC    

October 31

  Electronically file third quarter return and pay September withholding tax online at tap.utah.gov, or pay by check with TC-941PC Electronically file and pay third quarter withholding tax online at tap.utah. gov, or pay by check with TC-941PC  

November 30

  Pay October withholding tax online at tap.utah.gov, or by check with TC-941PC    

December 31

end of fourth quarter

  Pay November withholding tax online at tap.utah.gov, or by check with TC-941PC     

 

Utah Withholding Schedules

Instructions

Follow the instructions below to compute the employee’s Utah income tax withholding.

  1. Find the appropriate Utah Schedule based on the payroll period (see following chart) and the employee’s filing status shown on federal W-4 form.
    a) Enter on line 1 the Utah taxable wages.
    b) Follow the instructions for each line to complete the withholding tax calculation.
  2. Line 7 of the calculation is the Utah withholding tax for the pay period.

See examples, below.

If pay period is Number of pay periods annually Use schedule
Weekly 52 Schedule 1
Biweekly 26 Schedule 2
Semimonthly 24 Schedule 3
Monthly 12 Schedule 4
Quarterly 4 Schedule 5
Semiannual 2 Schedule 6
Annual 1 Schedule 7
Daily Daily Schedule 8

If you have questions about the withholding schedules, contact:

Taxpayer Services
Utah State Tax Commission
210 North 1950
West Salt Lake City, UT 84134
801-297-7705
1-800-662-4335 ext. 7705

Utah Schedule Forms

Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 8  
4. Line 1 minus $161 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 16  
4. Line 1 minus $322 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 16  
4. Line 1 minus $322 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 32  
4. Line 1 minus $644 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 17  
4. Line 1 minus $349 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 35  
4. Line 1 minus $698 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 35  
4. Line 1 minus $698 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 69  
4. Line 1 minus $1,395 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 104  
4. Line 1 minus $2,093 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 208  
4. Line 1 minus $4,186 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 208  
4. Line 1 minus $4,186 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 415  
4. Line 1 minus $8,371 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 415  
4. Line 1 minus $8,371 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 830  
4. Line 1 minus $16,742 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    
Single
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 2  
4. Line 1 minus $32 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

 


Married
1. Utah taxable wages    
2. Multiply line 1 by .0465 (4.65%)    
3. Base allowance 3  
4. Line 1 minus $64 (not less than 0)    
5. Multiply line 4 by .013 (1.3%)    
6. Line 3 minus line 5 (not less than 0)    
7. Withholding tax line 2 minus line 6 (not less than 0)    

Examples of Utah Withholding Calculations

The following examples show different combinations of pay period, taxable wages and filing status.

Payroll Period Weekly
Filing Status Single
Utah Taxable Wages $400
   
1. Utah taxable wages $400
2. Multiply line 1 by .0465 (4.65%)  19
 3. Base allowance   8
 4. Line 1 less $161 (not less than 0)   239
 5. Multiply line 4 by .013 (1.3%)   3
 6. Line 3 less line 5 (not less than 0)   5
 7. Withholding tax – line 2 less line 6  14
Payroll Period Biweekly
Filing Status Single
Utah Taxable Wages $1,000
   
1. Utah taxable wages $1,000
2. Multiply line 1 by .0465 (4.65%)  47
 3. Base allowance   16
 4. Line 1 less $322 (not less than 0)   678
 5. Multiply line 4 by .013 (1.3%)   9
 6. Line 3 less line 5 (not less than 0)   7
 7. Withholding tax – line 2 less line 6  40
Payroll Period Semimonthly
Filing Status Married
Utah Taxable Wages $855
   
1. Utah taxable wages $855
2. Multiply line 1 by .0465 (4.65%)  40
 3. Base allowance   35
 4. Line 1 less $698 (not less than 0)   157
 5. Multiply line 4 by .013 (1.3%)   2
 6. Line 3 less line 5 (not less than 0)   33
 7. Withholding tax – line 2 less line 6  7
Payroll Period Monthly
Filing Status Married
Utah Taxable Wages $2,500
   
1. Utah taxable wages $2,500
2. Multiply line 1 by .0465 (4.65%)  116
 3. Base allowance   69
 4. Line 1 less $1,395 (not less than 0)   1,105
 5. Multiply line 4 by .013 (1.3%)   14
 6. Line 3 less line 5 (not less than 0)   55
 7. Withholding tax – line 2 less line 6  61
Payroll Period Quarterly
Filing Status Single
Utah Taxable Wages $8,000
   
1. Utah taxable wages $8,000
2. Multiply line 1 by .0465 (4.65%)  372
 3. Base allowance   104
 4. Line 1 less $2,093 (not less than 0)   5,907
 5. Multiply line 4 by .013 (1.3%)   77
 6. Line 3 less line 5 (not less than 0)   27
 7. Withholding tax – line 2 less line 6  345
Payroll Period Daily
Filing Status Married
Utah Taxable Wages $150
   
1. Utah taxable wages $150
2. Multiply line 1 by .0465 (4.65%)  7
 3. Base allowance   3
 4. Line 1 less $64 (not less than 0)   86
 5. Multiply line 4 by .013 (1.3%)   1
 6. Line 3 less line 5 (not less than 0)   2
 7. Withholding tax – line 2 less line 6  5

Utah Withholding Tables

Note: Use the Single column for taxpayers who file as head-of-household on their federal return.

 

Payroll Period Type

UTAH TABLE 1

If UT taxable wages are –

WEEKLY Payroll Period (52 pay periods per year) 
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0$96$0$0
9612900
12916200
16219410
19422720
22726040
26029260
29232580
325358100
358390122
390423144
423456166
456488188
4885212010
5215542212
5545872414
5876192616
6196522818
6526853020
6857173222
7177503424
7507833625
7838153727
8158483929
8488814031
8819134233
9139464335
9469794537
97910124639
101210444841
104410774943
107711105145
111011425247
114211755449
117512085551
120812405753
124012735855
127313066057
130613386159
133813716360
137114046562
140414376664
143714696866
146915026968
150215357170
153515677272
156716007474
160016337575
163316657777
166516987878
169817318080
173117638181
176317968383
179618298484
182918628686
186218948787
189419278989

UTAH TABLE 2

If UT taxable wages are –

BIWEEKLY Payroll Period (26 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0$192$0$0
19225800
25832300
32338810
38845450
45451990
519585130
585650170
650715200
715781244
781846288
8469123212
9129773616
97710424020
104211084424
110811734828
117312385231
123813045535
130413695939
136914356343
143515006747
150015657151
156516317455
163116967759
169617628063
176218278366
182718928670
189219589074
195820239378
202320889682
208821549986
2154221910290
2219228510594
2285235010898
23502415111101
24152481114105
24812546117109
25462612120113
26122677123117
26772742126121
27422808129125
28082873132129
28732938135133
29383004138136
30043069141140
30693135144144
31353200147147
32003265150150
32653331153153
33313396156156
33963462159159
34623527162162
35273592166166
35923658169169
36583723172172
37233788175175
37883854178178

UTAH TABLE 3

If UT taxable wages are –

SEMIMONTHLY Payroll Period (24 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0 $208$0$0
20827900
27935000
35042110
42149250
492563100
563633140
633704180
704775220
775846265
846917319
9179883513
98810583917
105811294321
112912004726
120012715230
127113425634
134214136038
141314836442
148315546947
155416257351
162516967755
169617678159
176718388464
183819088768
190819799072
197920509476
205021219780
2121219210085
2192226310489
2263233310793
2333240411097
24042475113102
24752546117106
25462617120110
26172688123114
26882758127118
27582829130123
28292900133127
29002971136131
29713042140135
30423113143139
31133183146144
31833254150148
32543325153152
33253396156156
33963467160160
34673538163163
35383608166166
36083679169169
36793750173173
37503821176176
38213892179179
38923963183183
39634033186186
40334104189189
41044175192192

UTAH TABLE 4

If UT taxable wages are –

MONTHLY Payroll Period (12 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0$417$0 $0
41755800
55870000
70084220
842983110
9831125190
11251267280
12671408360
14081550441
15501692539
169218336118
183319757026
197521177834
211722588743
225824009551
2400254210360
2542268311268
2683282512077
2825296712985
2967310813793
31083250146102
32503392154110
33923533161119
35333675168127
36753817174136
38173958181144
39584100187152
41004242194161
42424383201169
43834525207178
45254667214186
46674808220195
48084950227203
49505092233211
50925233240220
52335375247228
53755517253237
55175658260245
56585800266254
58005942273262
59426083280270
60836225286279
62256367293287
63676508299296
65086650306304
66506792313313
67926933319319
69337075326326
70757217332332
72177358339339
73587500345345
75007642352352
76427783359359
77837925365365
79258067372372
80678208378378
82088350385385

UTAH TABLE 5

If UT taxable wages are –

QUARTERLY Payroll Period (4 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0 $1,250 $0 $0
1250167500
1675210000
2100252570
25252950320
29503375570
33753800830
380042251080
422546501332
4650507515827
5075550018453
5500592520978
59256350234103
63506775260129
67757200285154
72007625310179
76258050335204
80508475361230
84758900386255
89009325411280
93259750437306
975010175462331
1017510600483356
1060011025503381
1102511450523407
1145011875542432
1187512300562457
1230012725582483
1272513150602508
1315013575621533
1357514000641558
1400014425661584
1442514850681609
1485015275700634
1527515700720660
1570016125740685
1612516550760710
1655016975779735
1697517400799761
1740017825819786
1782518250839811
1825018675859837
1867519100878862
1910019525898887
1952519950918912
1995020375938938
2037520800957957
2080021225977977
2122521650997997
216502207510171017
220752250010361036
225002292510561056
229252335010761076
233502377510961096
237752420011151115
242002462511351135
246252505011551155

UTAH TABLE 6

If UT taxable wages are –

SEMIANNUAL Payroll Period (2 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0 $2,500 $0 $0
2500335000
3350420000
42005050130
50505900640
590067501140
675076001650
760084502160
845093002664
93001015031755
1015011000367105
1100011850418156
1185012700468207
1270013550519257
1355014400570308
1440015250620358
1525016100671409
1610016950721459
1695017800772510
1780018650822561
1865019500873611
1950020350924662
2035021200966712
21200220501006763
22050229001045813
22900237501085864
23750246001124915
24600254501164965
254502630012031016
263002715012431066
271502800012821117
280002885013221167
288502970013611218
297003055014011269
305503140014401319
314003225014801370
322503310015191420
331003395015591471
339503480015981521
348003565016381572
356503650016771623
365003735017171673
373503820017571724
382003905017961774
390503990018361825
399004075018751875
407504160019151915
416004245019541954
424504330019941994
433004415020332033
441504500020732073
450004585021122112
458504670021522152
467004755021912191
475504840022312231
484004925022702270
492505010023102310

UTAH TABLE 7

If UT taxable wages are –

ANNUAL Payroll Period (1 pay period per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0 $5,000 $0 $0
5000670000
6700840000
840010100270
10100118001280
11800135002290
13500152003300
15200169004310
16900186005328
1860020300633110
2030022000735211
2200023700836312
2370025400937413
25400271001038514
27100288001139615
28800305001240717
30500322001342818
32200339001443919
339003560015441020
356003730016451121
373003900017461222
390004070018471323
407004240019321425
424004410020111526
441004580020901627
458004750021691728
475004920022481829
492005090023271930
509005260024062031
526005430024852133
543005600025642234
560005770026442335
577005940027232436
594006110028022537
611006280028812638
628006450029602740
645006620030392841
662006790031182942
679006960031973043
696007130032763144
713007300033553245
730007470034343346
747007640035133448
764007810035923549
781007980036713650
798008150037503750
815008320038293829
832008490039083908
849008660039873987
866008830040664066
883009000041454145
900009170042254225
917009340043044304
934009510043834383
951009680044624462
968009850045414541
9850010020046204620

UTAH TABLE 8

If UT taxable wages are –

DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year)
Find wages in “If UT taxable wages are” columns.
This is amount to withhold.

at leastbut less thanSingleMarried
$0 $19 $0 $0
192600
263200
323900
394500
455210
525810
586520
657220
727820
788531
859131
919842
9810442
10411142
11111753
11712453
12413064
13013764
13714364
14315075
15015775
15716375
16317086
17017686
17618387
18318997
18919697
19620298
202209108
209215109
215222109
222228109
2282351110
2352421110
2422481111
2482551211
2552611211
2612681212
2682741312
2742811312
2812871313
2872941413
2943001414
3003071414
3073131414
3133201515
3203271515
3273331515
3333401616
3403461616
3463531616
3533591717
3593661717
3663721717
3723791717
3793851818

Translation

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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!