Depositing and Reporting Withheld Taxes: Utah
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Elizabeth Dunning, 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.