Pay Taxes
Online Services

Tax Commission

Employer Withholding

How Much to Withhold
Forms You’ll Need
How to File and Pay
Amended Returns

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

You may be exempt from withholding if you do business in Utah for 60 days or less during a calendar year. Advance approval from the Tax Commission is required. See Publication 14, Withholding Tax Guide, for more information.

You can apply for this tax account on our Taxpayer Access Point

Taxpayer Access Point (TAP) -BR

For details on how to file, please review the filing instructions.

General TAP Filing Instructions
Taxpayer Access Point (TAP)

Filing and Payment Frequency

You must file returns quarterly unless you use federal form 1040 Schedule H to report household employment taxes or form 944, Employer’s Annual Federal Tax Return. In these cases, you file annually.

Your payment frequency is determined by the amount you withhold, as follows:

If you: Your payment frequency is:
Withhold $1,000 or more per month Monthly
Withhold less than $1,000 per month Quarterly
Report household employment taxes on Schedule H of your federal form 1040 or file form 944, Employer’s Annual Federal Tax Return Annually

Tax Rate: The income tax rate for Utah can change from year to year. For a list of rates per year please check our Income Tax Rates page.

Additional Information:

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. The annual reconciliation is filed as part of the fourth quarter return.

A complete reconciliation includes electronic form TC-941E, any W-2s with Utah income, and any W-2s or 1099s with Utah taxes withheld. The W-2s and 1099s are submitted separate from the TC-941E.

Forms, Publications, and Instructions

TC-941E through TAP
TC-941E; must be filed electronically through Taxpayer Access Point (TAP)
Online Filing and Paying of Withholding Taxes
Withholding and Mineral Production Taxes File Layouts
TC-941PC
Pub 14

Statues and Rules

Revenue

All income tax revenue is used to fund education.

    Withholding Tables
    Exemptions and Adjustments Withholding

    Withholding Tax General Information is in Publication 14

    Publication 14

    How Much to Withhold

    The amounts you must withhold are based on your employee’s federal W-4 form and the Utah income tax withholding tables. See Publication 14, Withholding Tax Guide, for instructions.

    Forms You’ll Need

    Employers must file online using form TC-941E.

    Note: Use form TC-941 if you are filing a 2017 period or earlier.

    How to File and Pay

    You may file your withholding returns online at tap.utah.gov*. You must include your FEIN and withholding account ID number on each return.

    You can pay electronically* by:

    • Electronic Funds Transfer (EFT) ACH credit – You initiate this payment through your financial institution. They may charge a transaction fee. See Electronic Funds Transfer, Paying Tax by ACH Credit.
    • ACH debit request – You authorize the Tax Commission to initiate this payment. There is no transaction fee. Go to tap.utah.gov for details. First-time users will get an authorization code by email.
    • eCheck or Credit Card –Pay through your online Taxpayer Access Point (TAP)* account at tap.utah.gov. You will be charged a convenience fee for credit card payments.

    You must send a completed payment coupon, form TC-941PC, if you mail your payment. Your payment does not count as your return.

    *Note: For security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or [email protected] for more information.

    Amended Returns

    If you need to correct a previously filed return, do that online at tap.utah.gov, using template TC-941E. An amended return replaces the previously filed return.

    Employment Taxes and Fees

    If you pay Utah wages to Utah employees, you must have a Withholding Tax license. You may also need:

    Withholding Tax for Software Developers

    The following information is provided for programmers and software developers for developing their Utah withholding tax return.