Withholding Taxes: Utah

This item is part of Withholding Taxes.

The below content should be reviewed in conjunction with the in-depth federal coverage of this topic provided above.

Authors: Steve Young and William R. Dabney, Holland & Hart LLP

Summary

  • All Utah employers must withhold Utah income taxes from all wages paid to nonresident employees for services performed within Utah and from all wages paid to resident employees for all services performed in and outside Utah. See Withholding on Residents, Nonresidents and Expatriates.
  • Utah employers determine withholding using federal Form W-4, Employee's Withholding Allowance Certificate. See Employee's Withholding Allowance Certificate.
  • Employers must withhold on supplemental wage payments, such as bonuses, as if the payments were a regular wage payment. See Supplemental Wages.
  • Utah employers must provide each employee from whom state income tax has been withheld with a Form W-2, Wage and Tax Statement, showing the total amount of compensation paid and taxes withheld during the preceding calendar year. See Form W-2 Reporting Requirements.
  • Employers are required to keep records of wages paid and taxes withheld. See Recordkeeping Requirements.