Utah Withholding Taxes

• Withholding Tables (Publication 14)
• Electronic Filing Requirements
• What to File
• How to File
• For More Information

Withholding Tables (Publication 14)

The tables in Publication 14, Withholding Tax Guide, list the current tax withholding rates. You can also view current and past income tax rates on this page. Additionally, taxpayers may use the Utah Income Tax Estimator to estimate their Utah income tax liability.

Electronic Filing Requirements

In an effort to combat identity theft and income tax fraud, Utah law requires certain annual withholding reporting requirements including:

• Employers and mineral producers must file annual reconciliations and withholding forms electronically.
• The Tax Commission will match employer withholding information to employees’ individual income tax returns.
• The Tax Commission may only issue income tax refunds before March 1 if both the employer and employee have filed all required returns and forms.

This means:

• All returns must be filed electronically.
• Paper forms and payment coupons are not mailed.
• The annual return is combined with the 4th quarter return.
• You must be using the most recent version of the Excel templates for uploading your returns.
• There is a fixed-length file layout for the returns.
• Employers use form TC-941E for their quarterly returns and mineral producers use form TC-941M.
• Forms TC-941 and TC-941R are only for 2017 periods and earlier (for amending purposes).

What to File

Employers use TC-941E and mineral producers use TC-941M to file all quarterly returns electronically as follows:

Note: Employers must also file all required W-2’s and 1099R’s electronically by January 31.

How to File

You may file your withholding electronically* through:

1. Taxpayer Access Point (TAP) – Manually enter return information, use the Excel template and import it, or upload fixed-length files at tap.utah.gov.
2. Withholding Web Service – For filers who submit large volumes of returns and forms. Your developers must create the necessary interface. See Withholding Web Service Developer’s Handbook.

*For security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Fixed-Length Filers

Since fixed-length files are handled differently, please follow the instructions for the following option that applies. If you:

• File with a fixed-length file upload, please see Withholding and Mineral Production Taxes File Layouts for the layouts.
• Have developed an in-house process to create a fixed-length file for returns, contact your IT department.
• Use a third-party product that creates a fixed-length file, ensure your vendor regularly updates their product.

For More Information

Review Publication 14, Employer Withholding Tax Guide.