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Depositing and Reporting Withheld Taxes: Utah

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Elizabeth Dunning and William Dabney, Holland & Hart, LLP


  • Utah law requires payments of tax withheld to be deposited monthly, quarterly or annually depending on the total amounts withheld during a month, as estimated by the Tax Commission. See Deposit Thresholds and Schedules.
  • All employers must file deposit coupons with their tax deposits. Employers must also file quarterly tax returns. See Forms.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Employers are encouraged to deposit taxes and file forms electronically. See Electronic Deposit Requirements.