Publication 14 — Utah Withholding Tax Guide

Effective June 1, 2023

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Contents
Electronic Filing Requirements … 2 General Information … 2 Employment Tax Workshops … 2 Who Must Withhold Taxes … 2 Employer Withholding Exemption … 2 Employee Withholding Exclusions … 2 Nonresident Employees Working Temporarily in Utah … 2 Interstate Transportation Wages … 3 Active Duty Service Member's Nonresident Spouse Wages 3 Definitions … 3 Wages … 3 Utah Taxable Wages … 3 Household Employees … 3 How to Get a Withholding Account … 3 Federal Employer Identification Number … 3 Bond Requirements for Utah … 3 How Much to Withhold … 3 How to File Returns … 3 Filing with No Tax Liability (Zero Returns) … 3 Amended Returns … 3 How to Make Payments … 4 Payroll Service Providers … 4 Liability … 4 Annual Reconciliation … 4 Amended Reconciliations … 4 Late and/or Incorrect Filings … 4 Balancing the Reconciliation … 4 Withholding Filing Record … 5 Due Dates … 5 Annual Returns with Annual Payments … 5 Quarterly Returns with Quarterly Payments … 5 Quarterly Returns with Monthly Payments … 5 Annual Reconciliations, W-2s and 1099s … 5 Filing Status Changes … 5 W-2 and 1099 Requirements … 5 Amending W-2s … 5 Penalties and Interest … 5 Late Filing and Late Payments … 5 Annual Reconciliation … 6 Interest … 6 Changing or Closing an Account … 6 Agencies … 6 Internal Revenue Service … 6 Utah State Tax Commission … 6 Social Security Administration … 6 Utah Dept. of Workforce Services … 6 Labor Commission of Utah … 6 Utah Withholding Taxes Calendar … 7 Utah Withholding Schedules … 8 Instructions … 8 Utah Schedules 1-4 - Weekly, Biweekly, Semimonthly, Monthly … 9 Utah Schedules 5-8 - Quarterly, Semiannual, Annual, Daily … 10 Examples of Utah Withholding Calculations … 11 Utah Withholding Tables … 12 Weekly and Biweekly Payroll Periods … 12 Semimonthly and Monthly Payroll Periods … 13 Quarterly and Semiannual Payroll Periods … 14 Annual and Daily/Miscellaneous Payroll Periods … 15 E-Verify for Employers Employers can help prevent identity theft by verifying the social security numbers of job applicants. E-Verify is a free service of the U.S. Department of Homeland Security that verifies employment eligibility through the Internet. Employers can use E-Verify at dhs.gov/E-Verify.

Electronic Filing Requirements

You must file Utah withholding tax returns, W-2s and 1099s (with Utah tax withheld) electronically.
Your annual reconciliation is combined with your fourth quarter return (quarterly filers) or your annual return (annual filers).
File and amend returns electronically on our secure website at tap.utah.gov. We will reject any withholding forms received on paper.
You may pay withholding tax online or by check. If paying by check, print a payment coupon (TC-941PC) from Important Reminders
It is a class B misdemeanor to have Utah employees without a withholding license. See How to Get a Withholding Account, below.
If you file federal form 944, Employer's Annual Federal Tax Return, you may file and pay your Utah withholding tax annually.
If you do not meet the criteria in Utah Code §§59-10-402, 404 and 405, you are not required to have a Utah withholding account or to withhold Utah tax. Also, if you are not required to withhold Utah tax on a form 1099, you are not required to submit the 1099 form or to report the wages or compensation on your Utah withholding or reconciliation forms.
If you withheld tax from a nonresident professional athlete, you must complete the Worksheet for Nonresident Professional Athletes when you electronically file your annual reconciliation. Download the worksheet at General Information This publication includes:
requirements for filing and paying Utah withholding tax,
requirements for filing the Utah annual reconciliation,
requirements for electronic filing,
withholding tax schedules for calculating Utah withholding tax from employees' wages, and
Utah withholding tax tables for quick lookup.

For questions about Utah withholding tax, see tax.utah.gov, or call us at 801-297-2200 (1-800-662-4335 outside the Salt Lake area).
This publication does not cover Utah withholding requirements for mineral production or pass-through entities. See tax.utah.gov/withholding and This publication does not cover federal withholding requirements. Contact the Internal Revenue Service (IRS) (see Agencies, below).

# Employment Tax Workshops

The Tax Commission (together with the IRS, Workforce

# Services, and the Labor Commission) holds Employment Tax

Workshops sponsored by the Utah Small Business Development Centers (SBDC). These workshops teach employers how to withhold federal and state income taxes and explain federal and state filing and paying requirements. See Agencies, below, for more information.

# Who Must Withhold Taxes

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); or
make payments reported on forms 1099 (or as required under Utah Code §59-10-405).

# Employer Withholding Exemption

You may be exempt from Utah withholding requirements if you do business in Utah for 60 days or less in a calendar year and have Tax Commission approval. If you do business for more than 60 days, you must withhold taxes for the entire period unless you can show good cause. In that case, the Tax Commission may extend the exemption for 30 days. See Utah Code §59-10-402(2).
Submit exemption requests to:
Waivers

210 N 1950 W
Salt Lake City, UT 84134-2000
Note: This exemption is for the employer, not the employee.
The employee must still file and pay Utah tax on all Utah wages. Report Utah wages on form W-2, box 16.

Employee Withholding Exclusions

Nonresident Employees Working

# Temporarily in Utah

The wages of certain non-residents working temporarily in Utah are exempt from Utah withholding requirements. See Utah Code §§59-10-402 and 59-10-117.5.
Do not withhold Utah taxes for or report wages as Utah wages of a non-resident employee who:

has no other sources of Utah income,
works in Utah for 20 days or less, and
is a resident of a state that either: a) does not have an income tax, or b) exempts the wages of nonresidents from taxation with an exclusion similar to this one.

This exclusion does not apply to:

professional athletes;
professional entertainers;
prominent persons who perform services on a per-event basis;
real property laborers; or
any employee who, during the year prior to the current tax year, was either a key employee or, in the case of a noncorporate employer, an employee/officer who is one of the 50 highest-paid employees (see definitions in IRC §416(i))

# Interstate Transportation Wages

Wages of interstate transportation employees are taxable only in the state of their residency (see Public Law 101-322).
To qualify, the employee must:

work for an interstate railroad, interstate motor carrier or interstate private carrier;
be a nonresident of Utah;
have regularly assigned duties in more than one state;
be subject to the jurisdiction of the U.S. Secretary of Transportation; and
be an operator, mechanic or someone directly responsible for the safety of a motor vehicle.

"On-call" or "as-needed" duties are not considered "regularly assigned duties."
A qualified employee must give the employer federal form

# W-4, Employee's Withholding Certificate and write "Utah

Only - Exempt, Interstate Transportation" under box 4c.
The employee must notify the employer immediately if they no longer qualify for the exclusion.
Do not report the employee's wages as Utah wages in box 16 of form W-2 and do not withhold any Utah tax on the wages.
See General Instructions on federal form W-4.

Active Duty Service MemberÊs Nonresident

# Spouse Wages

If a nonresident active duty military service member and a nonmilitary spouse have the same domicile and the service member moves to Utah under military orders, the spouse's domicile does not change when moving to live with the service member.
All of the spouse's income is exempt from Utah income tax.
A qualified spouse receiving employee wages should give his or her employer a federal form W-4, Employee's Withholding Certificate, with the following change:

Write "Utah Only - Exempt, Military Spouse" under box 4c.

Do not withhold any Utah tax on wages paid to a qualified spouse. Even though the Utah wages are tax-exempt, report them on form W-2, box 16.
A qualified spouse must notify their employer immediately if they no longer qualify for the exclusion.
Definitions
Wages
Wages are payments or compensation for services performed by an employee for an employer. This includes payments in a form other than cash. Utah defines wages by the Internal Revenue Code, Section 3401(a).

Utah Taxable Wages
Utah calculates withholding tax based on wages subject to federal withholding tax (as defined by the IRS). No subtraction is made for personal or other withholding allowances claimed on federal form W-4.

Household Employees
Household employees provide domestic services in private homes, college clubs, fraternities, and sororities. Utah income tax may be withheld from household employees' wages if both the employer and the employee agree.

# How to Get a Withholding Account

If you must withhold Utah taxes, you have several options to get a withholding tax account:

Online using Taxpayer Access Point at tap.utah.gov ("Apply for a Tax Account (TC-69)" link),
Online using the OneStop Online Business Registration at osbr.utah.gov (multiple Utah agencies), or
Submitting form TC-69, Utah State Business and Tax Registration (Tax Commission only). Get forms online at

# Federal Employer Identification Number

Employers must get a federal employer identification number
(EIN) from the IRS before registering in Utah.
You can request an EIN through the IRS's Online EIN Application at www.irs.gov. Contact the IRS at 1-800-829-4933 for more information.
If you change your EIN with the IRS, you must also change your Utah withholding account number (file form TC-69 and include Schedule WTH).
If you changed the EIN and Utah withholding account numbers during the year, you may need to file form TC-941D, Discrepancy Report. See Balancing the Reconciliation below.

Bond Requirements for Utah
You may have to post a bond of $25,000 to $500,000 if you have a history of filing or paying late. See Utah Code §59-10-405.5(6).

How Much to Withhold
Withhold amounts based on your employee's federal W-4 form and the Utah withholding schedules or tables in this publication. See Utah Rules R865-9I-14 and 15.

# How to File Returns

You must file returns electronically and pay all amounts withheld to the Tax Commission by the due dates.
You must file a return for each filing period, even if you don't withhold taxes during a period. We may assess a non-filing penalty if you make a payment without filing a return.
See detailed filing instructions and file returns online at tap.utah.gov. Also see tax.utah.gov/withhold/ti-02.pdf.

# Filing with No Tax Liability (Zero Returns)

If there is no withholding for the period, you must file a return showing zeros. Failing to do so will result in an estimated tax assessment.
If you have no withholding for the entire year, you must still file an annual reconciliation (as part of the fourth quarter return) by January 31 of the following year. Failure to do so may result in penalties.

# Amended Returns

An amended return replaces a previously filed return.
Enter the total corrected amounts, not the amount of the adjustment.

File amended returns online at tap.utah.gov. Reopen the return in your online account, click the amended box, make any corrections, and resubmit the return.
Pay any additional taxes you owe (see How to Make Payments, below). Include interest calculated from the original due date to your payment date. Find interest rates in Pub 58, Utah Interest and Penalties, at tax.utah.gov/forms.

# How to Make Payments

NOTE: Payments do not count as returns.
Pay online at tap.utah.gov, or mail your payment with payment coupon TC-941PC. Print payment coupons at Pay online using:

Electronic Funds Transfer (EFT) ACH Credit - You initiate this payment through your financial institution (they may charge a transaction fee). See Electronic Funds Transfer - EFT, at tax.utah.gov/billing.
ACH Debit Requests - You authorize the Tax Commission to initiate this payment (there is no transaction fee).

Go to tap.utah.gov for more information.

Credit Card - Pay electronically with a credit card at tap.utah.gov. You will be charged a convenience fee for this service.

# Payroll Service Providers

may handle all withholding record keeping, payments and reconciliations for an employer.
However, the employer is responsible if returns and payments are not submitted on time.
Liability
Employers are liable for the tax required to be withheld

not their employees. If you fail to pay any of the withheld taxes, we may put a lien on your business assets and personal property.

Annual Reconciliation
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. Both quarterly and annual filers must file annual reconciliations.

# Tax years starting 2018

Your reconciliation is combined with your fourth quarter withholding tax return (quarterly filers) or your annual withholding tax return (annual filers).

# Tax years before 2018

If reconciling a tax year before 2018, you must file the reconciliation return in addition to and separately from your quarterly or annual withholding return(s).
See Online Filing and Paying of Withholding and Mineral Production Taxes at tax.utah.gov/developers/withholding for step-by-step annual reconciliation instructions.
Amended Reconciliations
An amended reconciliation replaces a previously filed reconciliation. Amend online at tap.utah.gov. Reopen the reconciliation in your online account, click the amended box, make any corrections, and resubmit the reconciliation. Submit only new or corrected W-2s and 1099s.
Late and/or Incorrect Filings We will assess a penalty if you:

fail to file a complete an accurate reconciliation by January 31 (see Due Dates),
do not correctly prepare your W-2s or 1099s (see W-2 and 1099 Requirements), or
are an employer and do not file electronically.

See Penalties and Interest, below.
Also see Online Filing and Paying of Withholding Tax, at Balancing the Reconciliation If the total Utah taxes withheld as reported on forms W-2 and 1099 does not match the total Utah taxes reported on your quarterly or annual withholding return(s), your reconciliation is unbalanced and must be fixed.

# Single Account Number

If you file Utah withholding under a single account number, balance your reconciliation following these steps:

Review your records and find the error.
File an amended withholding tax return(s) to correct the error.
File your reconciliation showing the corrected amounts and ensure that everything balances. Withholding reported for all periods must equal the Utah withholding shown on all W-2 and 1099 forms.
If you underpaid one or more periods, pay the additional tax due with the amended return, plus interest from the original due date for the period. See Pub 58, Utah Interest and Penalties. Pay online at tap.utah.gov, or if you are mailing a check, include the TC-941PC payment coupon.
If you overpaid one or more periods, send a letter to the Tax Commission with your account number, name, contact information, an explanation of the error, and if you would like the overpayment refunded or applied to another tax period.

# Multiple Account Numbers

If you reported and paid Utah withholding tax under multiple account numbers, balance your reconciliation following these steps:

On forms W-2 and 1099, use the Utah account number directly associated with the EIN also used on the withholding documents.
File a reconciliation for each account, reporting what was filed and paid in the quarters for the account.
On the reconciliation for each account, report and electronically file the state copy of the W-2s and 1099s issued for the account.
Complete and submit a paper form TC-941D, Discrepancy Report, to show that the total amounts of Utah tax withheld on all your account balances with the W-2s and 1099s issued.

Fax the completed TC-941D to 801-297-6357, or mail to:

Technical Research Unit

210 N 1950 W
Salt Lake City, UT 84134-7000

Withholding Filing Record
Keep a record of taxes withheld and paid to the Tax Commission for at least four years from the due date of the income tax return reporting wages.

# Due Dates

Anything with a due date that falls on a Saturday, Sunday or legal holiday is due the next business day.
Utah does not follow the federal withholding payment periods.
Utah only requires that payments be made monthly, quarterly or annually. The IRS semiweekly deposit and $100,000 next day deposit rules do not apply to Utah withholding taxes.

# Annual Returns with Annual Payments

If you report federal household employment taxes for household employees on federal form 1040, Schedule H, or file federal form 944, you can pay Utah withholding taxes for these same employees annually. The Utah return and payment are due January 31 after the year wages were paid.

Quarterly Returns with Quarterly Payments If you withhold less than $1,000 each month, file and pay your Utah withholding taxes quarterly. Quarterly returns and payments are due by the last day of the month after the quarter ends, as follows:

Quarterly Filing Period Due Date January - March April 30 April - June July 31 July - September October 31 October - December January 31 Quarterly filers may voluntarily change to quarterly returns with monthly payments. See Filing Status Changes in this publication.

Quarterly Returns with Monthly Payments If you withhold $1,000 or more each month, you must file quarterly, but pay your Utah withholding taxes monthly. Payments are due the last day of the following month:

Monthly Pmt. Period Due Date

January February 28 (or 29)
February March 31
March April 30
April May 31
May June 30
June July 31
July August 31
August September 30
September October 31
October November 30
November December 31
December January 31

# Annual Reconciliations, W-2s and 1099s

You must file electronically by January 31.
File copies of all forms W-2 and 1099 issued to employees and payees with your reconciliation.
Note: We will not issue income tax refunds to your employees before March 1 unless you electronically file your complete reconciliation by January 31 (see Utah Code §59-10-529.1). You must file an annual reconciliation if your account is open for any part of the year.

# Filing Status Changes

The Tax Commission reviews each withholding account annually to determine if the reporting and payment periods should change (based on the previous year's filings). Quarterly payers may voluntarily change to paying monthly by submitting a written request by fax to 801-297-7579 or by mail to:

Exceptions Processing

210 N 1950 W
Salt Lake City, UT 84134-3310

# W-2 and 1099 Requirements

By January 31 you must give all employees a legible W-2 or 1099 form showing taxes withheld during the previous year.
In addition to federal requirements, wage and earning documents reporting Utah income or withholding must include the following information:

Your federal Employer Identification Number (EIN).
The recipient's federal Employer Identification Number (EIN or SSN).
Your Utah withholding account number - the 14-digit number ending in WTH. (If this number won't fit in the space on your W-2 form, you may leave out the dashes in the account number.)
The amount of income from Utah sources.
The amount of Utah taxes withheld, if any.

Failure to provide all required information on W-2s and 1099s may result in penalties.
For other Utah withholding requirements information, call 801-297-3811 or TDD 801-297-2020.

# Amending W-2s

You must file electronically.
If you reported incorrect information on an employee's W-2, you must file a corrected W-2. File the correction as a W-2c.
Only file W-2cs for the W-2s you are correcting. When entering the data on the W-2c, only enter information in the fields you are changing.

Penalties and Interest

Late Filing and Late Payments We may assess late filing and late payment penalties on non- and late-filed returns and payments made after the due date. See Pub 58, Utah Interest and Penalties.
The withholding penalty structure is:

Days Late Penalty Amount - Greater of 1-5 $20 or 2% of the outstanding tax 6-15 $20 or 5% of the outstanding tax 16 or more $20 or 10% of the outstanding tax Penalties are assessed for failing to file a tax due return and failing to pay tax due. A second penalty will be applied if the tax is still unpaid 90 days after the due date.
Submitting incorrect forms or forms with missing information may also result in penalties. See Pub 58, Utah Interest and Penalties.

# Annual Reconciliation

We may assess penalties if you fail to file an annual reconciliation electronically, accurately and completely by January 31 (see Utah Code §§59-1-401(8) and 59-1-401(13)).
The penalties are:

$50 for an annual reconciliation filed more than 14 days late; or
$30 for each W-2 and 1099 between 15 and 30 days late (up to $75,000);
$60 for each W-2 and 1099 filed between 31 days late and June 1 (up to $200,000); and
$100 for each W-2 and 1099 filed after June 1 (up to $500,000).

Interest
The interest rate for all taxes and fees is two percentage points above the federal short-term rate for the prior fourth calendar quarter. See Pub 58, Utah Interest and Penalties.

# Changing or Closing an Account

Use TC-69C, Notice of Change for a Tax Account, to:

Report changes to your business or mailing address
Change your business name
Notify the Tax Commission you have changed your business ownership status
Close your account

Get forms online at tax.utah.gov/forms.
You must close your Utah withholding account and open a new account if your EIN changes with the IRS (for example, you change from a sole proprietor to partnership). Use form TC-69 to open an account with your new EIN.
You must close your account if you sell your business or stop doing business in Utah. If you do not close your account, we will assess an estimated tax, including late penalties and interest. Withholding licenses are not transferable.
Agencies
Contact the following agencies for more information about state and federal withholding requirements.

Internal Revenue Service

# Self-Employment Tax

801-799-6963
1-800-829-1040 (for individuals) 1-800-829-4933 (for businesses) www.irs.gov

# Forms and Publications

1-800-829-3676 www.irs.gov/Forms-&-Pubs

# Utah Income Tax Withholding

801-297-2200
1-800-662-4335

# Employment Tax Workshops

Small Business Development Center clients.utahsbdc.org/events.aspx 801-957-5441 Social Security Administration 866-851-5275 1-800-772-1213 socialsecurity.gov/employer Utah Dept. of Workforce Services

# Unemployment Compensation

801-526-9235
1-800-222-2857 jobs.utah.gov/ui/jobseeker/contactus.html Labor Commission of Utah Worker's Compensation 801-530-6800 1-800-530-5090 laborcommission.utah.gov

Utah Withholding Taxes Calendar The following is a list of important Utah withholding tax NOTE: Returns and full payment must be submitted by the dates. (See federal dates in IRS Publication 15.) due date (or next business day if the due date falls on Saturday, Sunday or a legal holiday).
All Employers
Due Date Monthly Payers Quarterly Payers Annual Payers Give forms W-2 and 1099
January 31
Electronically file fourth Electronically file and Electronically file and pay to employees and payees. quarter return and pay December withholding tax onpay fourth quarter with- annual withholding tax onholding tax online at line at tap.utah.gov, or pay Electronically file annual line at tap.utah.gov, or pay tap.utah.gov, or pay by by check with TC-941PC reconciliation (including by check with TC-941PC check with TC-941PC W-2s and 1099s).
February 28
March 31 end of first quarter
April 30
May 31
June 30 end of second quarter
July 31
August 31
September 30 end of third quarter
October 31
November 30
December 31 end of fourth quarter Pay January withholding tax online at tap.utah.gov, or by check with TC-941PC Pay February withholding tax online at tap.utah.gov, or by check with TC-941PC Electronically file first quarter return and pay March withholding tax online at tap.utah.gov, or pay by check with Pay April withholding tax online at tap.utah.gov, or by check with TC-941PC Pay May withholding tax online at tap.utah.gov, or by check with TC-941PC Electronically file second quarter return and pay June withholding tax online at tap.utah.gov, or pay by check with TC-941PC Pay July withholding tax online at tap.utah.gov, or by check with TC-941PC Pay August withholding tax online at tap.utah.gov, or by check with TC-941PC Electronically file third quarter return and pay September withholding tax online at tap.utah.gov, or pay by check with Pay October withholding tax online at tap.utah.gov, or by check with TC-941PC Pay November withholding tax online at tap.utah.gov, or by check with TC-941PC Electronically file and pay first quarter withholding tax online at tap.utah. gov, or pay by check with Electronically file and pay second quarter withholding tax online at tap.utah. gov, or pay by check with Electronically file and pay third quarter withholding tax online at tap.utah. gov, or pay by check with

Utah Withholding Schedules
Instructions
Follow the instructions below to compute the employee's Utah income tax withholding.
Number of pay
If pay period is periods annually Use schedule Weekly 52 Schedule 1 Biweekly 26 Schedule 2 Semimonthly 24 Schedule 3

Find the appropriate Utah Schedule based on the payroll period (see following chart) and the employee's filing status shown on federal W-4 form. a) Enter on line 1 the Utah taxable wages. b) Follow the instructions for each line to complete the withholding tax calculation.

Monthly 12 Schedule 4
Quarterly 4 Schedule 5
Semiannual 2 Schedule 6
Annual 1 Schedule 7
Daily Daily Schedule 8

Line 7 of the calculation is the Utah withholding tax for the pay period.

See examples, below.
If you have questions about the withholding schedules, contact:
Taxpayer Services
210 North 1950 West
Salt Lake City, UT 84134
801-297-7705
1-800-662-4335 ext. 7705

8WDK6FKHGXOH :((./<Payroll Period (52 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 8
Line 1 minus $161 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 16
Line 1 minus $322 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) %,:((./<Payroll Period (26 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 16
Line 1 minus $322 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 32
Line 1 minus $644 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 6(0,0217+/<Payroll Period (24 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 17
Line 1 minus $349 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 35
Line 1 minus $698 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 0217+/<Payroll Period (12 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 35
Line 1 minus $698 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0)

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 69
Line 1 minus $1,395 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0)

8WDK6FKHGXOH 48$57(5/<Payroll Period (4 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 104
Line 1 minus $2,093 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 208
Line 1 minus $4,186 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 6(0,$118$/Payroll Period (2 pay periods per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 208
Line 1 minus $4,186 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 415
Line 1 minus $8,371 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) $118$/Payroll Period (1 pay period per year)

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 415
Line 1 minus $8,371 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) 8WDK6FKHGXOH

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 830
Line 1 minus $16,742 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0) '$,/<or 0,6&(//$1(286 Payroll Period

# Single

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 2
Line 1 minus $32 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0)

# Married

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance 3
Line 1 minus $64 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 minus line 5 (not less than 0)
Withholding tax line 2 minus line 6 (not less than 0)

Examples of Utah Withholding Calculations The following examples show different combinations of pay period, taxable wages and filing status.

# Example 1 - Use Schedule 1, Weekly/Single

Payroll Period Weekly
Filing Status Single
Utah Taxable Wages $400

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance
Line 1 less $161 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 less line 5 (not less than 0)
Withholding tax - line 2 less line 6

# Example 4 - Use Schedule 4, Monthly/Married

Payroll Period Monthly
Filing Status Married
Utah Taxable Wages $2,500

Utah taxable wages 2,500
Multiply line 1 by .0465 (4.65%) 116
Base allowance 69
Line 1 less $1,395 (not less than 0) 1,105
Multiply line 4 by .013 (1.3%) 14
Line 3 less line 5 (not less than 0) 55
Withholding tax - line 2 less line 6 61

# Example 2 - Use Schedule 2, Biweekly/Single

Payroll Period Biweekly
Filing Status Single
Utah Taxable Wages $1,000

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance
Line 1 less $322 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 less line 5 (not less than 0)
Withholding tax - line 2 less line 6 1,000

# Example 5 - Use Schedule 5, Quarterly/Single

Payroll Period Quarterly
Filing Status Single
Utah Taxable Wages $8,000

Utah taxable wages 8,000
Multiply line 1 by .0465 (4.65%) 372
Base allowance 104
Line 1 less $2,093 (not less than 0) 5,907
Multiply line 4 by .013 (1.3%) 77
Line 3 less line 5 (not less than 0) 27
Withholding tax - line 2 less line 6 345 Example 3 - Use Schedule 3, Semimonthly/Married Example 6 - Use Schedule 8, Daily/Married

Semimonthly
Payroll Period
Filing Status Married
Utah Taxable Wages $855

Utah taxable wages
Multiply line 1 by .0465 (4.65%)
Base allowance
Line 1 less $698 (not less than 0)
Multiply line 4 by .013 (1.3%)
Line 3 less line 5 (not less than 0)
Withholding tax - line 2 less line 6 Payroll Period Daily Filing Status Married Utah Taxable Wages $150
Utah taxable wages 150
Multiply line 1 by .0465 (4.65%) 7
Base allowance 3
Line 1 less $64 (not less than 0) 86
Multiply line 4 by .013 (1.3%) 1
Line 3 less line 5 (not less than 0) 2
Withholding tax - line 2 less line 6 5

Utah Withholding Tables
Note: Use the Single column for taxpayers who file as head-of-household on their federal return.
Weekly and Biweekly Payroll Periods WEEKLY Payroll Period (52 pay periods per year) BIWEEKLY Payroll Period (26 pay periods per year)
UTAH TABLE 2
UTAH TABLE 1
Find wages in "If UT taxable wages are" columns. Find wages in "If UT taxable wages are" columns.
If UT taxable wages are -
If UT taxable wages are -
This is amount to withhold. This is amount to withhold. at but Weekly at but Biweekly less than least less than least

# Single

$0 $96
96 129
129 162
162 194
194 227
227 260
260 292
292 325
325 358
358 390
390 423
423 456
456 488
488 521
521 554
554 587
587 619
619 652
652 685
685 717
717 750
750 783
783 815
815 848
848 881
881 913
913 946
946 979
979 1,012
1,012 1,044
1,044 1,077
1,077 1,110
1,110 1,142
1,142 1,175
1,175 1,208
1,208 1,240
1,240 1,273
1,273 1,306
1,306 1,338
1,338 1,371
1,371 1,404
1,404 1,437
1,437 1,469
1,469 1,502
1,502 1,535
1,535 1,567
1,567 1,600
1,600 1,633
1,633 1,665
1,665 1,698
1,698 1,731
1,731 1,763
1,763 1,796
1,796 1,829
1,829 1,862
1,862 1,894
1,894 1,927

# Married

$0
$0 $0
0 192
0 258
0 323
0 388
0 454
0 519
0 585
0 650
2 715
4 781
6 846
8 912
10 977
12 1,042
14 1,108
16 1,173
18 1,238
20 1,304
22 1,369
24 1,435
25 1,500
27 1,565
29 1,631
31 1,696
33 1,762
35 1,827
37 1,892
39 1,958
41 2,023
43 2,088
45 2,154
47 2,219
49 2,285
51 2,350
53 2,415
55 2,481
57 2,546
59 2,612
60 2,677
62 2,742
64 2,808
66 2,873
68 2,938
70 3,004
72 3,069
74 3,135
75 3,200
77 3,265
78 3,331
80 3,396
81 3,462
83 3,527
84 3,592
86 3,658
87 3,723
89 3,788
$192
1,042
1,108
1,173
1,238
1,304
1,369
1,435
1,500
1,565
1,631
1,696
1,762
1,827
1,892
1,958
2,023
2,088
2,154
2,219
2,285
2,350
2,415
2,481
2,546
2,612
2,677
2,742
2,808
2,873
2,938
3,004
3,069
3,135
3,200
3,265
3,331
3,396
3,462
3,527
3,592
3,658
3,723
3,788
3,854

# Single Married

$0 $0
0 0
0 0
1 0
5 0
9 0
13 0
17 0
20 0
24 4
28 8
32 12
36 16
40 20
44 24
48 28
52 31
55 35
59 39
63 43
67 47
71 51
74 55
77 59
80 63
83 66
86 70
90 74
93 78
96 82
99 86
102 90
105 94
108 98
111 101
114 105
117 109
120 113
123 117
126 121
129 125
132 129
135 133
138 136
141 140
144 144
147 147
150 150
153 153
156 156
159 159
162 162
166 166
169 169
172 172
175 175
178 178

# Semimonthly and Monthly Payroll Periods

SEMIMONTHLY Payroll Period (24 pay periods per year) MONTHLY Payroll Period (12 pay periods per year)
UTAH TABLE 4
UTAH TABLE 3
Find wages in "If UT taxable wages are" columns. Find wages in "If UT taxable wages are" columns.
If UT taxable wages are -
If UT taxable wages are -
This is amount to withhold. This is amount to withhold. at but Semimonthly at but Monthly less than least less than least

# Single Married

$0 $208
208 279
279 350
350 421
421 492
492 563
563 633
633 704
704 775
775 846
846 917
917 988
988 1,058
1,058 1,129
1,129 1,200
1,200 1,271
1,271 1,342
1,342 1,413
1,413 1,483
1,483 1,554
1,554 1,625
1,625 1,696
1,696 1,767
1,767 1,838
1,838 1,908
1,908 1,979
1,979 2,050
2,050 2,121
2,121 2,192
2,192 2,263
2,263 2,333
2,333 2,404
2,404 2,475
2,475 2,546
2,546 2,617
2,617 2,688
2,688 2,758
2,758 2,829
2,829 2,900
2,900 2,971
2,971 3,042
3,042 3,113
3,113 3,183
3,183 3,254
3,254 3,325
3,325 3,396
3,396 3,467
3,467 3,538
3,538 3,608
3,608 3,679
3,679 3,750
3,750 3,821
3,821 3,892
3,892 3,963
3,963 4,033
4,033 4,104
4,104 4,175
$0
$0
$0
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208
$417
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208
8,350

# Single Married

$0 $0
0 0
0 0
2 0
11 0
19 0
28 0
36 0
44 1
53 9
61 18
70 26
78 34
87 43
95 51
103 60
112 68
120 77
129 85
137 93
146 102
154 110
161 119
168 127
174 136
181 144
187 152
194 161
201 169
207 178
214 186
220 195
227 203
233 211
240 220
247 228
253 237
260 245
266 254
273 262
280 270
286 279
293 287
299 296
306 304
313 313
319 319
326 326
332 332
339 339
345 345
352 352
359 359
365 365
372 372
378 378
385 385

# Quarterly and Semiannual Payroll Periods

QUARTERLY Payroll Period (4 pay periods per year) SEMIANNUAL Payroll Period (2 pay periods per year)
UTAH TABLE 6
UTAH TABLE 5
Find wages in "If UT taxable wages are" columns. Find wages in "If UT taxable wages are" columns.
If UT taxable wages are -
If UT taxable wages are -
This is amount to withhold. This is amount to withhold. at but Quarterly at but Semiannual less than least less than least

# Single Married

$0 $1,250
1,250 1,675
1,675 2,100
2,100 2,525
2,525 2,950
2,950 3,375
3,375 3,800
3,800 4,225
4,225 4,650
4,650 5,075
5,075 5,500
5,500 5,925
5,925 6,350
6,350 6,775
6,775 7,200
7,200 7,625
7,625 8,050
8,050 8,475
8,475 8,900
8,900 9,325
9,325 9,750
9,750 10,175
10,175 10,600
10,600 11,025
11,025 11,450
11,450 11,875
11,875 12,300
12,300 12,725
12,725 13,150
13,150 13,575
13,575 14,000
14,000 14,425
14,425 14,850
14,850 15,275
15,275 15,700
15,700 16,125
16,125 16,550
16,550 16,975
16,975 17,400
17,400 17,825
17,825 18,250
18,250 18,675
18,675 19,100
19,100 19,525
19,525 19,950
19,950 20,375
20,375 20,800
20,800 21,225
21,225 21,650
21,650 22,075
22,075 22,500
22,500 22,925
22,925 23,350
23,350 23,775
23,775 24,200
24,200 24,625
24,625 25,050
$0
1,017
1,036
1,056
1,076
1,096
1,115
1,135
1,155
$0
1,017
1,036
1,056
1,076
1,096
1,115
1,135
1,155
$0
2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250
$2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250
50,100

# Single Married

$0 $0
0 0
0 0
13 0
64 0
114 0
165 0
216 0
266 4
317 55
367 105
418 156
468 207
519 257
570 308
620 358
671 409
721 459
772 510
822 561
873 611
924 662
966 712
1,006 763
1,045 813
1,085 864
1,124 915
1,164 965
1,203 1,016
1,243 1,066
1,282 1,117
1,322 1,167
1,361 1,218
1,401 1,269
1,440 1,319
1,480 1,370
1,519 1,420
1,559 1,471
1,598 1,521
1,638 1,572
1,677 1,623
1,717 1,673
1,757 1,724
1,796 1,774
1,836 1,825
1,875 1,875
1,915 1,915
1,954 1,954
1,994 1,994
2,033 2,033
2,073 2,073
2,112 2,112
2,152 2,152
2,191 2,191
2,231 2,231
2,270 2,270
2,310 2,310

# Annual and Daily/Miscellaneous Payroll Periods

ANNUAL Payroll Period (1 pay period per year) DAILY or MISCELLANEOUS Payroll Period
UTAH TABLE 8
UTAH TABLE 7
(260 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find wages in "If UT taxable wages are" columns.
If UT taxable wages are -
If UT taxable wages are -
This is amount to withhold. This is amount to withhold. at but Annual at but Daily or Miscellaneous less than least less than $0 $5,000 5,000 6,700 6,700 8,400 8,400 10,100 10,100 11,800 11,800 13,500 13,500 15,200 15,200 16,900 16,900 18,600 18,600 20,300 20,300 22,000 22,000 23,700 23,700 25,400 25,400 27,100 27,100 28,800 28,800 30,500 30,500 32,200 32,200 33,900

Single Married
$0
1,038
1,139
1,240
1,342
1,443 least
$0 $0
0 19
0 26
0 32
0 39
0 45
0 52
0 58
8 65
110 72
211 78
312 85
413 91
514 98
615 104
717 111
818 117
919 124
$19

# Single Married

$0 $0
0 0
0 0
0 0
0 0
1 0
1 0
2 0
2 0
2 0
3 1
3 1
4 2
4 2
4 2
5 3
5 3
6 4
1,020
33,900 35,600 1,544 130 137 6 4 1,121 35,600 37,300 1,645 137 143 6 4 1,222 37,300 39,000 1,746 143 150 7 5 1,323 39,000 40,700 1,847 150 157 7 5 1,425 40,700 42,400 1,932 157 163 7 5 1,526 42,400 44,100 2,011 163 170 8 6 1,627 44,100 45,800 2,090 170 176 8 6 1,728 45,800 47,500 2,169 176 183 8 7 1,829 47,500 49,200 2,248 183 189 9 7 1,930 49,200 50,900 2,327 189 196 9 7 2,031 50,900 52,600 2,406 196 202 9 8 2,133 52,600 54,300 2,485 202 209 10 8 2,234 54,300 56,000 2,564 209 215 10 9 2,335 56,000 57,700 2,644 215 222 10 9 2,436 57,700 59,400 2,723 222 228 10 9 2,537 59,400 61,100 2,802 228 235 11 10 2,638 61,100 62,800 2,881 235 242 11 10 2,740 62,800 64,500 2,960 242 248 11 11 2,841 64,500 66,200 3,039 248 255 12 11 2,942 66,200 67,900 3,118 255 261 12 11 3,043 67,900 69,600 3,197 261 268 12 12 3,144 69,600 71,300 3,276 268 274 13 12 3,245 71,300 73,000 3,355 274 281 13 12 3,346 73,000 74,700 3,434 281 287 13 13 3,448 74,700 76,400 3,513 287 294 14 13 3,549 76,400 78,100 3,592 294 300 14 14 3,650 78,100 79,800 3,671 300 307 14 14 3,750 79,800 81,500 3,750 307 313 14 14 3,829 81,500 83,200 3,829 313 320 15 15 3,908 83,200 84,900 3,908 320 327 15 15 3,987 84,900 86,600 3,987 327 333 15 15 4,066 86,600 88,300 4,066 333 340 16 16 4,145 88,300 90,000 4,145 340 346 16 16 4,225 90,000 91,700 4,225 346 353 16 16 4,304 91,700 93,400 4,304 353 359 17 17 4,383 93,400 95,100 4,383 359 366 17 17 4,462 95,100 96,800 4,462 366 372 17 17 4,541 96,800 98,500 4,541 372 379 17 17 4,620 98,500 100,200 4,620 379 385 18 18