Mineral Production Withholding

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Filing frequency: Quarterly
Filing due: Last day of following month
Payment frequency: Varies; see Utah Withholding Taxes
Forms: TC-941M (this is only for mineral production withholding, not income tax withholding), TC-675R
Note: Use forms TC-941 and TC-941R for 2017 periods and earlier
Additional Info:
Statutes: §59-6
Information:

You must withhold Utah income taxes on any gross production payments to working interests, royalty interest, or overriding royalty owners for mineral production or extraction in Utah.

Payers report and remit the withholdings to the Tax Commission and issue the payee a TC-675R reporting the income and the amount withheld. Income recipients (or final recipients if the income is passed through a pass-through entity) may claim a credit on their Utah income tax returns for the amount of taxes previously withheld.

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!