Utah Withholding Taxes

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Withholding Tables (Publication 14)

In 2017, Congress passed the Tax Cuts and Jobs Act, eliminating personal exemptions and increasing the standard deduction for individual income tax. The 2018 Utah Legislature passed HB 293, lowering the state individual income tax rate from 5 percent to 4.95 percent. The tables in Publication 14, Withholding Tax Guide, reflect these changes.

Taxpayers may use the Utah state income tax estimator at incometax.utah.gov/paying/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:

Form Due
1st Quarter April 30
2nd Quarter July 31
3rd Quarter October 31
4th Quarter and Annual Withholding (combined form) January 31

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.

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!