Utah Withholding Taxes
Utah Withholding Taxes
- Withholding Tables (Publication 14)
- Electronic Filing Requirements
- What to File
- How to File
- For More Information
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.
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.
- 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).
Employers use TC-941E and mineral producers use TC-941M to file all quarterly returns electronically as follows:
|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.
You may file your withholding electronically through:
- Taxpayer Access Point (TAP) – Manually enter return information, use the Excel template and import it, or upload fixed-length files at tap.utah.gov.
- 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.
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.