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

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Electronic Filing Requirements Employment Tax Workshops
• You must ﬁ le Utah withholding tax returns, W-2s and The Tax Commission (together with the IRS, Workforce
1099s (with Utah tax withheld) electronically. Services, and the Labor Commission) holds Employment Tax
Workshops sponsored by the Utah Small Business Develop-
• Your annual reconciliation is combined with your fourth
ment Centers (SBDC). These workshops teach employers
quarter return (quarterly ﬁ lers) or your annual return (an-
how to withhold federal and state income taxes and explain
nual ﬁ lers).
federal and state ﬁ ling and paying requirements. See Agen-
• File and amend returns electronically on our secure web- cies, below, for more information.
site at tap.utah.gov. We will reject any withholding forms
received on paper.
Who Must Withhold Taxes
• You may pay withholding tax online or by check. If pay- You must withhold Utah income tax (unless the employee has
ing by check, print a payment coupon (TC-941PC) from ﬁ led a withholding exemption certiﬁ cate) if you:
tax.utah.gov/forms.
• pay wages to any employee for work done in Utah;
• pay wages to Utah resident employees for work done
Important Reminders outside Utah (you may reduce the Utah tax by any tax
• It is a class B misdemeanor to have Utah employees withheld by the other state); or
without a withholding license. See How to Get a With- • make payments reported on forms 1099 (or as required
holding Account, below. under Utah Code §59-10-405).
• If you ﬁ le federal form 944, Employer’s Annual Federal
Tax Return, you may ﬁ le and pay your Utah withholding Employer Withholding Exemption
tax annually. You may be exempt from Utah withholding requirements if
you do business in Utah for 60 days or less in a calendar
• If you do not meet the criteria in Utah Code §§59-10-402, year and have Tax Commission approval. If you do business
404 and 405, you are not required to have a Utah with- for more than 60 days, you must withhold taxes for the entire
holding account or to withhold Utah tax. Also, if you are period unless you can show good cause. In that case, the
not required to withhold Utah tax on a form 1099, you Tax Commission may extend the exemption for 30 days. See
are not required to submit the 1099 form or to report Utah Code §59-10-402(2).
the wages or compensation on your Utah withholding
Submit exemption requests to:
or reconciliation forms.
Waivers
• If you withheld tax from a nonresident professional Utah State Tax Commission
athlete, you must complete the Worksheet for Nonresi- 210 N 1950 W
dent Professional Athletes when you electronically ﬁ le Salt Lake City, UT 84134-2000
your annual reconciliation. Download the worksheet at
tax.utah.gov/forms. Note: This exemption is for the employer, not the employee.
The employee must still ﬁ le and pay Utah tax on all Utah
wages. Report Utah wages on form W-2, box 16.

General Information Employee Withholding Exclusions
This publication includes:
• requirements for ﬁ ling and paying Utah withholding tax, Nonresident Employees Working
• requirements for ﬁ ling the Utah annual reconciliation, Temporarily in Utah
The wages of certain non-residents working temporarily in
• requirements for electronic ﬁ ling, Utah are exempt from Utah withholding requirements. See
• withholding tax schedules for calculating Utah withhold- Utah Code §§59-10-402 and 59-10-117.5.
ing tax from employees’ wages, and Do not withhold Utah taxes for or report wages as Utah
• Utah withholding tax tables for quick lookup. wages of a non-resident employee who:
For questions about Utah withholding tax, see tax.utah.gov, 1. has no other sources of Utah income,
or call us at 801-297-2200 (1-800-662-4335 outside the Salt 2. works in Utah for 20 days or less, and
Lake area).
3. is a resident of a state that either:
This publication does not cover Utah withholding re-
quirements for mineral production or pass-through a) does not have an income tax, or
entities. See tax.utah.gov/withholding and b) exempts the wages of nonresidents from taxation with
tax.utah.gov/utah-taxes/mineral-production. an exclusion similar to this one.
This publication does not cover federal withholding This exclusion does not apply to:
requirements. Contact the Internal Revenue Service (IRS) 1. professional athletes;
(see Agencies, below).
2. professional entertainers;
3. prominent persons who perform services on a per-event
basis;
4. real property laborers; or

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5. any employee who, during the year prior to the current Household Employees
tax year, was either a key employee or, in the case of a non- Household employees provide domestic services in pri-
corporate employer, an employee/ofﬁ cer who is one of the vate homes, college clubs, fraternities, and sororities. Utah
50 highest-paid employees (see deﬁ nitions in IRC §416(i)) income tax may be withheld from household employees’
wages if both the employer and the employee agree.
Interstate Transportation Wages
Wages of interstate transportation employees are taxable
How to Get a Withholding Account
only in the state of their residency (see Public Law 101-322). If you must withhold Utah taxes, you have several options to
To qualify, the employee must: get a withholding tax account:
1. work for an interstate railroad, interstate motor carrier or 1. Online using Taxpayer Access Point at tap.utah.gov
interstate private carrier; (“Apply for a Tax Account (TC-69)” link),
2. be a nonresident of Utah; 2. Online using the OneStop Online Business Registration
3. have regularly assigned duties in more than one state; at osbr.utah.gov (multiple Utah agencies), or
4. be subject to the jurisdiction of the U.S. Secretary of 3. Submitting form TC-69, Utah State Business and Tax
Transportation; and Registration (Tax Commission only). Get forms online at
tax.utah.gov/forms.
5. be an operator, mechanic or someone directly respon-
sible for the safety of a motor vehicle.
Federal Employer Identification Number
“On-call” or “as-needed” duties are not considered “regularly Employers must get a federal employer identiﬁ cation number
assigned duties.” (EIN) from the IRS before registering in Utah.
A qualiﬁ ed employee must give the employer federal form You can request an EIN through the IRS’s Online
W-4, Employee’s Withholding Certiﬁ cate and write “Utah EIN Application at www.irs.gov. Contact the IRS at
Only - Exempt, Interstate Transportation” under box 4c. 1-800-829-4933 for more information.
The employee must notify the employer immediately if they If you change your EIN with the IRS, you must also change
no longer qualify for the exclusion. your Utah withholding account number (ﬁ le form TC-69 and
Do not report the employee’s wages as Utah wages in box 16 include Schedule WTH).
of form W-2 and do not withhold any Utah tax on the wages. If you changed the EIN and Utah withholding account num-
See General Instructions on federal form W-4. bers during the year, you may need to ﬁ le form TC-941D,
Discrepancy Report. See Balancing the Reconciliation below.
Active Duty Service MemberÊs Nonresident
Spouse Wages Bond Requirements for Utah
If a nonresident active duty military service member and a non- You may have to post a bond of $25,000 to $500,000 if
military spouse have the same domicile and the service mem- you have a history of ﬁ ling or paying late. See Utah Code
ber moves to Utah under military orders, the spouse’s domicile §59-10-405.5(6).
does not change when moving to live with the service member.
All of the spouse’s income is exempt from Utah income tax. How Much to Withhold
A qualiﬁ ed spouse receiving employee wages should give Withhold amounts based on your employee’s federal W-4
his or her employer a federal form W-4, Employee’s With- form and the Utah withholding schedules or tables in this
holding Certiﬁ cate, with the following change: publication. See Utah Rules R865-9I-14 and 15.
• Write “Utah Only - Exempt, Military Spouse” under box 4c.
Do not withhold any Utah tax on wages paid to a qualiﬁ ed How to File Returns
spouse. Even though the Utah wages are tax-exempt, report You must ﬁ le returns electronically and pay all amounts with-
them on form W-2, box 16. held to the Tax Commission by the due dates.
A qualiﬁ ed spouse must notify their employer immediately if You must ﬁ le a return for each ﬁ ling period, even if you don’t
they no longer qualify for the exclusion. withhold taxes during a period. We may assess a non-ﬁ ling
penalty if you make a payment without ﬁ ling a return.
See detailed ﬁ ling instructions and ﬁ le returns online at
Definitions tap.utah.gov. Also see tax.utah.gov/withhold/ti-02.pdf.
Wages
Wages are payments or compensation for services per- Filing with No Tax Liability (Zero Returns)
formed by an employee for an employer. This includes pay- If there is no withholding for the period, you must ﬁ le a return
ments in a form other than cash. Utah deﬁ nes wages by the showing zeros. Failing to do so will result in an estimated tax
Internal Revenue Code, Section 3401(a). assessment.
If you have no withholding for the entire year, you must still
Utah Taxable Wages ﬁ le an annual reconciliation (as part of the fourth quarter
Utah calculates withholding tax based on wages subject to return) by January 31 of the following year. Failure to do so
federal withholding tax (as deﬁ ned by the IRS). No subtrac- may result in penalties.
tion is made for personal or other withholding allow-
ances claimed on federal form W-4. Amended Returns
An amended return replaces a previously ﬁ led return.
Enter the total corrected amounts, not the amount of the
adjustment.

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File amended returns online at tap.utah.gov. Reopen the Late and/or Incorrect Filings
return in your online account, click the amended box, make We will assess a penalty if you:
any corrections, and resubmit the return. 1. fail to ﬁ le a complete an accurate reconciliation by Janu-
Pay any additional taxes you owe (see How to Make Pay- ary 31 (see Due Dates),
ments, below). Include interest calculated from the original 2. do not correctly prepare your W-2s or 1099s (see W-2
due date to your payment date. Find interest rates in Pub 58, and 1099 Requirements), or
Utah Interest and Penalties, at tax.utah.gov/forms.
3. are an employer and do not ﬁ le electronically.
How to Make Payments See Penalties and Interest, below.
NOTE: Payments do not count as returns. Also see Online Filing and Paying of Withholding Tax, at
Pay online at tap.utah.gov, or mail your payment with tax.utah.gov/developers/withholding.
payment coupon TC-941PC. Print payment coupons at
tax.utah.gov/forms. Balancing the Reconciliation
If the total Utah taxes withheld as reported on forms W-2 and 1099
Pay online using: does not match the total Utah taxes reported on your quarterly or
• Electronic Funds Transfer (EFT) ACH Credit — You ini- annual withholding return(s), your reconciliation is unbalanced and
tiate this payment through your ﬁ nancial institution (they must be ﬁ xed.
may charge a transaction fee). See Electronic Funds
Transfer - EFT, at tax.utah.gov/billing. Single Account Number
• ACH Debit Requests — You authorize the Tax Commis- If you ﬁ le Utah withholding under a single account number,
sion to initiate this payment (there is no transaction fee). balance your reconciliation following these steps:
Go to tap.utah.gov for more information. 1. Review your records and ﬁ nd the error.
• Credit Card — Pay electronically with a credit card at 2. File an amended withholding tax return(s) to correct the
tap.utah.gov. You will be charged a convenience fee for error.
this service. 3. File your reconciliation showing the corrected amounts
and ensure that everything balances. Withholding
Payroll Service Providers reported for all periods must equal the Utah withholding
Payroll service providers may handle all withholding record shown on all W-2 and 1099 forms.
keeping, payments and reconciliations for an employer.
However, the employer is responsible if returns and pay- 4. If you underpaid one or more periods, pay the additional
ments are not submitted on time. 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
Liability you are mailing a check, include the TC-941PC payment
Employers are liable for the tax required to be withheld
coupon.
— not their employees. If you fail to pay any of the with-
held taxes, we may put a lien on your business assets and 5. If you overpaid one or more periods, send a letter to
personal property. 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
Annual Reconciliation another tax period.
You must ﬁ le an annual reconciliation for each year (or
partial year) you have a withholding tax account, even if you Multiple Account Numbers
have no employees or withholding to report for the year. Both If you reported and paid Utah withholding tax under multiple
quarterly and annual ﬁ lers must ﬁ le annual reconciliations. account numbers, balance your reconciliation following these
steps:
Tax years starting 2018
Your reconciliation is combined with your fourth quarter 1. On forms W-2 and 1099, use the Utah account number
withholding tax return (quarterly ﬁ lers) or your annual directly associated with the EIN also used on the with-
withholding tax return (annual ﬁ lers). holding documents.
2. File a reconciliation for each account, reporting what was
Tax years before 2018 ﬁ led and paid in the quarters for the account.
If reconciling a tax year before 2018, you must ﬁ le the
reconciliation return in addition to and separately from 3. On the reconciliation for each account, report and
your quarterly or annual withholding return(s). electronically ﬁ le the state copy of the W-2s and 1099s
issued for the account.
See Online Filing and Paying of Withholding and Mineral Pro-
duction Taxes at tax.utah.gov/developers/withholding for 4. Complete and submit a paper form TC-941D, Discrep-
step-by-step annual reconciliation instructions. ancy Report, to show that the total amounts of Utah tax
withheld on all your account balances with the W-2s and
1099s issued.
Amended Reconciliations
An amended reconciliation replaces a previously ﬁ led recon- Fax the completed TC-941D to 801-297-6357, or mail to:
ciliation. Amend online at tap.utah.gov. Reopen the recon- Utah State Tax Commission
ciliation in your online account, click the amended box, make Technical Research Unit
any corrections, and resubmit the reconciliation. Submit only 210 N 1950 W
new or corrected W-2s and 1099s. Salt Lake City, UT 84134-7000

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Withholding Filing Record Filing Status Changes
Keep a record of taxes withheld and paid to the Tax Commis- The Tax Commission reviews each withholding account annually
sion for at least four years from the due date of the income to determine if the reporting and payment periods should change
tax return reporting wages. (based on the previous year’s ﬁ lings). Quarterly payers may vol-
untarily change to paying monthly by submitting a written request
Due Dates by fax to 801-297-7579 or by mail to:
Anything with a due date that falls on a Saturday, Sun- Exceptions Processing
day or legal holiday is due the next business day. Utah State Tax Commission
Utah does not follow the federal withholding payment periods. 210 N 1950 W
Utah only requires that payments be made monthly, quarterly Salt Lake City, UT 84134-3310
or annually. The IRS semiweekly deposit and $100,000 next
day deposit rules do not apply to Utah withholding taxes. W-2 and 1099 Requirements
By January 31 you must give all employees a legible W-2 or
Annual Returns with Annual Payments 1099 form showing taxes withheld during the previous year.
If you report federal household employment taxes for house- In addition to federal requirements, wage and earning docu-
hold employees on federal form 1040, Schedule H, or ﬁ le fed- ments reporting Utah income or withholding must include the
eral form 944, you can pay Utah withholding taxes for these following information:
same employees annually. The Utah return and payment are
due January 31 after the year wages were paid. • Your federal Employer Identiﬁ cation Number (EIN).
• The recipient’s federal Employer Identiﬁ cation Number
Quarterly Returns with Quarterly Payments (EIN or SSN).
If you withhold less than $1,000 each month, ﬁ le and pay • Your Utah withholding account number — the 14-digit
your Utah withholding taxes quarterly. Quarterly returns and number ending in WTH. (If this number won’t ﬁ t in the
payments are due by the last day of the month after the space on your W-2 form, you may leave out the dashes
quarter ends, as follows: in the account number.)
• The amount of income from Utah sources.
Quarterly Filing Period Due Date
January - March April 30 • The amount of Utah taxes withheld, if any.
April - June July 31 Failure to provide all required information on W-2s and
July - September October 31 1099s may result in penalties.
October - December January 31
For other Utah withholding requirements information, call
801-297-3811 or TDD 801-297-2020.
Quarterly ﬁ lers may voluntarily change to quarterly returns with
monthly payments. See Filing Status Changes in this publication.
Amending W-2s
Quarterly Returns with Monthly Payments You must ﬁ le electronically.
If you withhold $1,000 or more each month, you must ﬁ le If you reported incorrect information on an employee’s W-2,
quarterly, but pay your Utah withholding taxes monthly. Pay- you must ﬁ le a corrected W-2. File the correction as a W-2c.
ments are due the last day of the following month: Only ﬁ le W-2cs for the W-2s you are correcting. When entering
the data on the W-2c, only enter information in the ﬁ elds you
Monthly Pmt. Period Due Date are changing.
January February 28 (or 29)
February March 31
March April 30 Penalties and Interest
April May 31 Late Filing and Late Payments
May June 30 We may assess late ﬁ ling and late payment penalties on
June July 31 non- and late-ﬁ led returns and payments made after the due
July August 31 date. See Pub 58, Utah Interest and Penalties.
August September 30
September October 31 The withholding penalty structure is:
October November 30
November December 31 Days Late Penalty Amount - Greater of
December January 31 1-5 $20 or 2% of the outstanding tax
6-15 $20 or 5% of the outstanding tax
Annual Reconciliations, W-2s and 1099s 16 or more $20 or 10% of the outstanding tax
You must ﬁ le electronically by January 31.
File copies of all forms W-2 and 1099 issued to employees Penalties are assessed for failing to ﬁ le a tax due return and
and payees with your reconciliation. failing to pay tax due. A second penalty will be applied if the
tax is still unpaid 90 days after the due date.
Note: We will not issue income tax refunds to your em-
ployees before March 1 unless you electronically ﬁ le your Submitting incorrect forms or forms with missing information
complete reconciliation by January 31 (see Utah Code may also result in penalties. See Pub 58, Utah Interest and
§59-10-529.1). You must ﬁ le an annual reconciliation if your Penalties.
account is open for any part of the year.

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   Annual Reconciliation                                             Agencies
   We may assess penalties if you fail to ﬁ le an annual reconcili-  Contact the following agencies for more information about 
   ation electronically, accurately and completely by January 31     state and federal withholding requirements.
   (see Utah Code §§59-1-401(8) and 59-1-401(13)).
   The penalties are:                                                Internal Revenue Service
   •  $50 for an annual reconciliation ﬁ led more than 14 days 
                                                                     Federal Income Tax Withholding and 
   late; or
                                                                     Self-Employment Tax
   •  $30 for each W-2 and 1099 between 15 and 30 days late          801-799-6963
   (up to $75,000);                                                  1-800-829-1040 (for individuals)
   •  $60 for each W-2 and 1099 ﬁ led between 31 days late           1-800-829-4933 (for businesses)
   and June 1 (up to $200,000); and                                  www.irs.gov

   •  $100 for each W-2 and 1099 ﬁ led after June 1 (up to           Forms and Publications
   $500,000).                                                        1-800-829-3676
                                                                     www.irs.gov/Forms-&-Pubs
   Interest
   The interest rate for all taxes and fees is two percentage 
   points above the federal short-term rate for the prior fourth     Utah State Tax Commission
   calendar quarter. See Pub 58, Utah Interest and Penalties.        Utah Income Tax Withholding
                                                                     801-297-2200
   Changing or Closing an Account                                    1-800-662-4335
   Use TC-69C, Notice of Change for a Tax Account, to:               tax.utah.gov

   •  Report changes to your business or mailing address             Employment Tax Workshops
   •  Change your business name                                      Small Business Development Center
   •  Notify the Tax Commission you have changed your busi-          clients.utahsbdc.org/events.aspx 
   ness ownership status                                             801-957-5441
   •  Close your account
   Get forms online at tax.utah.gov/forms.                           Social Security Administration
   You must close your Utah withholding account and open a           866-851-5275
   new account if your EIN changes with the IRS (for example,        1-800-772-1213
   you change from a sole proprietor to partnership). Use form       socialsecurity.gov/employer
   TC-69 to open an account with your new EIN.
   You must close your account if you sell your business or stop     Utah Dept. of Workforce Services
   doing business in Utah. If you do not close your account, we      Unemployment Compensation
   will assess an estimated tax, including late penalties and inter- 801-526-9235
   est. Withholding licenses are not transferable.                   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

                                                                                                              page 6

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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 Satur-
                                                                              day, Sunday or a legal holiday).

   Due Date              All Employers              Monthly Payers                 Quarterly Payers            Annual Payers

   January 31            Give forms W-2 and 1099    Electronically ﬁ le fourth     Electronically ﬁ le and     Electronically ﬁ le and pay 
                         to employees and payees.   quarter return and pay De-     pay fourth quarter with-    annual withholding tax on-
                         Electronically ﬁ le annual cember withholding tax on-     holding tax online at       line at tap.utah.gov, or pay 
                         reconciliation (including  line at tap.utah.gov  , or pay tap.utah.gov, or pay by     by check with TC-941PC
                         W-2s and 1099s).           by check with TC-941PC         check with TC-941PC

   February 28                                      Pay January withholding 
                                                    tax online at tap.utah.gov  ,
                                                    or by check with TC-941PC

   March 31                                         Pay February withholding 
                                                    tax online at tap.utah.gov, 
   end of ﬁ rst quarter                             or by check with TC-941PC

   April 30                                         Electronically ﬁ le ﬁ rst      Electronically ﬁ le and pay 
                                                    quarter return and pay         ﬁ rst quarter withholding 
                                                    March withholding tax          tax online at tap.utah.
                                                    online at tap.utah.gov  ,      gov, or pay by check with 
                                                    or pay by check with           TC-941PC
                                                    TC-941PC

   May 31                                           Pay April withholding tax 
                                                    online at tap.utah.gov, or 
                                                    by check with TC-941PC

   June 30                                          Pay May withholding tax 
                                                    online at tap.utah.gov, or 
   end of second quarter                            by check with TC-941PC

   July 31                                          Electronically ﬁ le second     Electronically ﬁ le and pay 
                                                    quarter return and pay         second quarter withhold-
                                                    June withholding tax online    ing tax online at tap.utah.
                                                    at tap.utah.gov  , or pay by   gov, or pay by check with 
                                                    check with TC-941PC            TC-941PC

   August 31                                        Pay July withholding tax 
                                                    online at tap.utah.gov, or 
                                                    by check with TC-941PC

   September 30                                     Pay August withholding tax 
                                                    online at tap.utah.gov, or 
   end of third quarter                             by check with TC-941PC

   October 31                                       Electronically ﬁ le third      Electronically ﬁ le and pay 
                                                    quarter return and pay         third quarter withholding 
                                                    September withholding tax      tax online at tap.utah.
                                                    online at tap.utah.gov  , or   gov, or pay by check with 
                                                    pay by check with              TC-941PC
                                                    TC-941PC

   November 30                                      Pay October withholding 
                                                    tax online at tap.utah.gov, 
                                                    or by check with TC-941PC

   December 31                                      Pay November withholding 
                                                    tax online at tap.utah.gov, 
   end of fourth quarter                            or by check with TC-941PC

                                                                                                                                 page 7

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                                                                                       Number of pay
Utah Withholding Schedules                                            If pay period is periods annually Use schedule
   Instructions                                                       Weekly           52               Schedule 1
   Follow the instructions below to compute the employee’s            Biweekly         26               Schedule 2
   Utah income tax withholding.                                       Semimonthly      24               Schedule 3
   1.   Find the appropriate Utah Schedule based on the payroll       Monthly          12               Schedule 4
   period (see following chart) and the employee’s ﬁ ling             Quarterly        4                Schedule 5
   status shown on federal W-4 form.
                                                                      Semiannual       2                Schedule 6
   a)  Enter on line 1 the Utah taxable wages.
                                                                      Annual           1                Schedule 7
   b)  Follow the instructions for each line to complete the 
                                                                      Daily            Daily            Schedule 8
   withholding tax calculation.
   2.  Line 7 of the calculation is the Utah withholding tax for the 
   pay period.                                                        If you have questions about the withholding schedules, 
                                                                      contact:
   See examples, below.
                                                                      Taxpayer Services
                                                                      Utah State Tax Commission
                                                                      210 North 1950 West
                                                                      Salt Lake City, UT  84134
                                                                      801-297-7705
                                                                      1-800-662-4335 ext. 7705

                                                                                                                  page 8

- 9 -

8WDK 6FKHGXOH                               :((./< Payroll Period (52 pay periods per year)
Single                                                           Married
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
  3.  Base allowance                        8                     3.  Base allowance                        15
  4.  Line 1 minus $150 (not less than 0)                         4.  Line 1 minus $299 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
  6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

8WDK 6FKHGXOH                               %,:((./< Payroll Period (26 pay periods per year)
Single                                                           Married
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
  3.  Base allowance                        15                    3.  Base allowance                        30
  4.  Line 1 minus $299 (not less than 0)                         4.  Line 1 minus $598 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
  6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

8WDK 6FKHGXOH                               6(0,0217+/< Payroll Period (24 pay periods per year)
Single                                                           Married
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
  3.  Base allowance                        16                    3.  Base allowance                        33
  4.  Line 1 minus $324 (not less than 0)                         4.  Line 1 minus $648 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
  6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

8WDK 6FKHGXOH                               0217+/< Payroll Period (12 pay periods per year)
Single                                                           Married
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
  3.  Base allowance                        33                    3.  Base allowance                        65
  4.  Line 1 minus $648 (not less than 0)                         4.  Line 1 minus $1,296 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
  6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

                                                                                                            page 9

- 10 -

   8WDK 6FKHGXOH                               48$57(5/< Payroll Period (4 pay periods per year)
   Single                                                           Married
    1.  Utah taxable wages                                           1.  Utah taxable wages
     2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
     3. Base allowance                               98              3. Base allowance                         195
     4.  Line 1 minus $1,944 (not less than 0)                       4.  Line 1 minus $3,887 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
     6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                              7. Withholding tax
      line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

   8WDK 6FKHGXOH                               6(0,$118$/ Payroll Period (2 pay periods per year)
   Single                                                           Married
    1.  Utah taxable wages                                           1.  Utah taxable wages
     2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
     3. Base allowance                               195             3. Base allowance                         390
     4.  Line 1 minus $3,887 (not less than 0)                       4.  Line 1 minus $7,774 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
     6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                              7. Withholding tax
      line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

   8WDK 6FKHGXOH                               $118$/ Payroll Period (1 pay period per year)
   Single                                                           Married
    1.  Utah taxable wages                                           1.  Utah taxable wages
     2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
     3. Base allowance                               390             3. Base allowance                         780
     4.  Line 1 minus $7,774 (not less than 0)                       4.  Line 1 minus $15,548 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
     6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                              7. Withholding tax
      line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

   8WDK 6FKHGXOH                               '$,/< or 0,6&(//$1(286 Payroll Period 
   Single                                                           Married
    1.  Utah taxable wages                                           1.  Utah taxable wages
     2.  Multiply line 1 by .0485 (4.85%)                            2.  Multiply line 1 by .0485 (4.85%)
     3. Base allowance                               2               3. Base allowance                         3
     4.  Line 1 minus $30 (not less than 0)                          4.  Line 1 minus $60 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
     6.  Line 3 minus line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                              7. Withholding tax
      line 2 minus line 6 (not less than 0)                            line 2 minus line 6 (not less than 0) 

                                                                                                                page 10

- 11 -

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

   Example 1 - Use Schedule 1, Weekly/Single          Example 4 - Use Schedule 4, Monthly/Married
   Payroll Period         Weekly                      Payroll Period                                 Monthly 
   Filing Status          Single                      Filing Status                                  Married 
   Utah Taxable Wages     $400                        Utah Taxable Wages                             $2,500  
                                                                                                                  
   1.  Utah taxable wages                       400   1.  Utah taxable wages                                      2,500
   2.  Multiply line 1 by .0485 (4.85%)           19  2.  Multiply line 1 by .0485 (4.85%)                         121
   3. Base allowance                          8       3.  Base allowance                                       65 
   4.  Line 1 less $150 (not less than 0)     250     4.  Line 1 less $1,296 (not less than 0)  1,204 
   5.  Multiply line 4 by .013 (1.3%)         3       5.  Multiply line 4 by .013 (1.3%)                       16 
   6.  Line 3 less line 5 (not less than 0)   5       6.  Line 3 less line 5 (not less than 0)                 49 
   7.  Withholding tax - line 2 less line 6       14  7.  Withholding tax - line 2 less line 6                    72

   Example 2 - Use Schedule 2, Biweekly/Single        Example 5 - Use Schedule 5, Quarterly/Single
   Payroll Period         Biweekly                    Payroll Period                                 Quarterly 
   Filing Status          Single                      Filing Status                                  Single 
   Utah Taxable Wages     $1,000                      Utah Taxable Wages                             $8,000  
                                                                                                                  
   1.  Utah taxable wages                      1,000  1.  Utah taxable wages                                      8,000
   2.  Multiply line 1 by .0485 (4.85%)           49  2.  Multiply line 1 by .0485 (4.85%)                         388
   3. Base allowance                          15      3.  Base allowance                                       98 
   4.  Line 1 less $299 (not less than 0)     701     4.  Line 1 less $1,944 (not less than 0)  6,056 
   5.  Multiply line 4 by .013 (1.3%)         9       5.  Multiply line 4 by .013 (1.3%)                       79 
   6.  Line 3 less line 5 (not less than 0)   6       6.  Line 3 less line 5 (not less than 0)                 19
   7.  Withholding tax - line 2 less line 6       43  7.  Withholding tax - line 2 less line 6                   369

   Example 3 - Use Schedule 3, Semimonthly/Married    Example 6 - Use Schedule 8, Daily/Married
   Payroll Period         Semimonthly                 Payroll Period                                 Daily 
   Filing Status          Married                     Filing Status                                  Married 
   Utah Taxable Wages     $855                        Utah Taxable Wages                             $150  
                                               
   1.  Utah taxable wages                       855   1.  Utah taxable wages                                       150
   2.  Multiply line 1 by .0485 (4.85%)           41  2.  Multiply line 1 by .0485 (4.85%)                        7
   3.  Base allowance                         33      3.  Base allowance                                       3 
   4.  Line 1 less $648 (not less than 0)     207     4.  Line 1 less $60 (not less than 0)                    90 
   5.  Multiply line 4 by .013 (1.3%)         3       5.  Multiply line 4 by .013 (1.3%)                       1 
   6.  Line 3 less line 5 (not less than 0)   30      6.  Line 3 less line 5 (not less than 0)                 2 
   7.  Withholding tax - line 2 less line 6       11  7.  Withholding tax - line 2 less line 6                    5
                                               
                                                                                                                page 11

- 12 -

Utah Withholding Tables
      Note: Use the Single column for taxpayers who ﬁ le as head-of-household on their federal return. 

   Weekly and Biweekly Payroll Periods
      UTAH TABLE  1           WEEKLY Payroll Period (52 pay periods per year)        UTAH TABLE  2           BIWEEKLY Payroll Period (26 pay periods per year)

   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.    If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                    This is amount to withhold.
      at        but                  Weekly                                          at        but                   Biweekly
      least     less than     Single                       Married                   least     less than     Single                      Married
            $0         $96           $0                                        $0          $0         $192           $0                                       $0
            96         129           0                                         0           192        258            0                                        0
            129        162           0                                         0           258        323            0                                        0
            162        194           1                                         0           323        388            3                                        0
            194        227           4                                         0           388        454            7                                        0
            227        260           6                                         0           454        519            11                                       0
            260        292           8                                         0           519        585            15                                       0
            292        325           10                                        0           585        650            19                                       0
            325        358           12                                        2           650        715            23                                       4
            358        390           14                                        4           715        781            27                                       8
            390        423           16                                        6           781        846            31                                       12
            423        456           18                                        8           846        912            35                                       16
            456        488           20                                        10          912        977            39                                       20
            488        521           22                                        12          977        1,042          43                                       24
            521        554           24                                        14    1,042            1,108          47                                       28
            554        587           26                                        16    1,108            1,173          51                                       32
            587        619           28                                        18    1,173            1,238          55                                       36
            619        652           30                                        20    1,238            1,304          59                                       40
            652        685           32                                        22    1,304            1,369          63                                       44
            685        717           34                                        24    1,369            1,435          67                                       48
            717        750           36                                        26    1,435            1,500          71                                       52
            750        783           37                                        28    1,500            1,565          74                                       56
            783        815           39                                        30    1,565            1,631          78                                       61
            815        848           40                                        32    1,631            1,696          81                                       65
            848        881           42                                        34    1,696            1,762          84                                       69
            881        913           44                                        36    1,762            1,827          87                                       73
            913        946           45                                        38    1,827            1,892          90                                       77
            946        979           47                                        40    1,892            1,958          93                                       81
            979        1,012         48                                        42    1,958            2,023          97                                       85
      1,012            1,044         50                                        44    2,023            2,088          100                                      89
      1,044            1,077         51                                        46    2,088            2,154          103                                      93
      1,077            1,110         53                                        48    2,154            2,219          106                                      97
      1,110            1,142         55                                        50    2,219            2,285          109                                      101
      1,142            1,175         56                                        52    2,285            2,350          112                                      105
      1,175            1,208         58                                        54    2,350            2,415          116                                      109
      1,208            1,240         59                                        56    2,415            2,481          119                                      113
      1,240            1,273         61                                        58    2,481            2,546          122                                      117
      1,273            1,306         63                                        60    2,546            2,612          125                                      121
      1,306            1,338         64                                        62    2,612            2,677          128                                      125
      1,338            1,371         66                                        64    2,677            2,742          131                                      129
      1,371            1,404         67                                        66    2,742            2,808          135                                      133
      1,404            1,437         69                                        68    2,808            2,873          138                                      137
      1,437            1,469         70                                        70    2,873            2,938          141                                      141
      1,469            1,502         72                                        72    2,938            3,004          144                                      144
      1,502            1,535         74                                        74    3,004            3,069          147                                      147
      1,535            1,567         75                                        75    3,069            3,135          150                                      150
      1,567            1,600         77                                        77    3,135            3,200          154                                      154
      1,600            1,633         78                                        78    3,200            3,265          157                                      157
      1,633            1,665         80                                        80    3,265            3,331          160                                      160
      1,665            1,698         82                                        82    3,331            3,396          163                                      163
      1,698            1,731         83                                        83    3,396            3,462          166                                      166
      1,731            1,763         85                                        85    3,462            3,527          169                                      169
      1,763            1,796         86                                        86    3,527            3,592          173                                      173
      1,796            1,829         88                                        88    3,592            3,658          176                                      176
      1,829            1,862         89                                        89    3,658            3,723          179                                      179
      1,862            1,894         91                                        91    3,723            3,788          182                                      182
      1,894            1,927         93                                        93    3,788            3,854          185                                      185

                                                                                                                                              page 12

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   Semimonthly and Monthly Payroll Periods
      UTAH TABLE  3           SEMIMONTHLY Payroll Period (24 pay periods per year)    UTAH TABLE  4           MONTHLY Payroll Period (12 pay periods per year)

   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.     If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                     This is amount to withhold.
      at        but                       Semimonthly                                 at        but                  Monthly 
      least     less than     Single                       Married                    least     less than     Single                      Married
            $0         $208               $0                                   $0           $0         $417          $0                                        $0
            208        279                0                                    0            417        558           0                                         0
            279        350                0                                    0            558        700           0                                         0
            350        421                3                                    0            700        842           6                                         0
            421        492                8                                    0            842        983           15                                        0
            492        563                12                                   0            983        1,125         24                                        0
            563        633                16                                   0      1,125            1,267         33                                        0
            633        704                21                                   0      1,267            1,408         41                                        0
            704        775                25                                   5      1,408            1,550         50                                        9
            775        846                29                                   9      1,550            1,692         59                                        18
            846        917                34                                   13     1,692            1,833         67                                        27
            917        988                38                                   18     1,833            1,975         76                                        35
            988        1,058              42                                   22     1,975            2,117         85                                        44
      1,058            1,129              47                                   26     2,117            2,258         94                                        53
      1,129            1,200              51                                   31     2,258            2,400         102                                       61
      1,200            1,271              56                                   35     2,400            2,542         111                                       70
      1,271            1,342              60                                   39     2,542            2,683         120                                       79
      1,342            1,413              64                                   44     2,683            2,825         128                                       88
      1,413            1,483              69                                   48     2,825            2,967         137                                       96
      1,483            1,554              73                                   52     2,967            3,108         146                                       105
      1,554            1,625              77                                   57     3,108            3,250         154                                       114
      1,625            1,696              81                                   61     3,250            3,392         161                                       122
      1,696            1,767              84                                   66     3,392            3,533         168                                       131
      1,767            1,838              87                                   70     3,533            3,675         175                                       140
      1,838            1,908              91                                   74     3,675            3,817         182                                       149
      1,908            1,979              94                                   79     3,817            3,958         189                                       157
      1,979            2,050              98                                   83     3,958            4,100         195                                       166
      2,050            2,121              101                                  87     4,100            4,242         202                                       175
      2,121            2,192              105                                  92     4,242            4,383         209                                       183
      2,192            2,263              108                                  96     4,383            4,525         216                                       192
      2,263            2,333              111                                  100    4,525            4,667         223                                       201
      2,333            2,404              115                                  105    4,667            4,808         230                                       210
      2,404            2,475              118                                  109    4,808            4,950         237                                       218
      2,475            2,546              122                                  113    4,950            5,092         244                                       227
      2,546            2,617              125                                  118    5,092            5,233         250                                       236
      2,617            2,688              129                                  122    5,233            5,375         257                                       244
      2,688            2,758              132                                  127    5,375            5,517         264                                       253
      2,758            2,829              135                                  131    5,517            5,658         271                                       262
      2,829            2,900              139                                  135    5,658            5,800         278                                       271
      2,900            2,971              142                                  140    5,800            5,942         285                                       279
      2,971            3,042              146                                  144    5,942            6,083         292                                       288
      3,042            3,113              149                                  148    6,083            6,225         298                                       297
      3,113            3,183              153                                  153    6,225            6,367         305                                       305
      3,183            3,254              156                                  156    6,367            6,508         312                                       312
      3,254            3,325              160                                  160    6,508            6,650         319                                       319
      3,325            3,396              163                                  163    6,650            6,792         326                                       326
      3,396            3,467              166                                  166    6,792            6,933         333                                       333
      3,467            3,538              170                                  170    6,933            7,075         340                                       340
      3,538            3,608              173                                  173    7,075            7,217         347                                       347
      3,608            3,679              177                                  177    7,217            7,358         353                                       353
      3,679            3,750              180                                  180    7,358            7,500         360                                       360
      3,750            3,821              184                                  184    7,500            7,642         367                                       367
      3,821            3,892              187                                  187    7,642            7,783         374                                       374
      3,892            3,963              190                                  190    7,783            7,925         381                                       381
      3,963            4,033              194                                  194    7,925            8,067         388                                       388
      4,033            4,104              197                                  197    8,067            8,208         395                                       395
      4,104            4,175              201                                  201    8,208            8,350         402                                       402

                                                                                                                                               page 13

- 14 -

   Quarterly and Semiannual Payroll Periods
      UTAH TABLE  5           QUARTERLY Payroll Period (4 pay periods per year)         UTAH TABLE  6           SEMIANNUAL Payroll Period (2 pay periods per year)

   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.       If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                       This is amount to withhold.
      at       but                     Quarterly                                        at       but                      Semiannual
      least    less than      Single                       Married                      least    less than      Single                      Married
            $0 $1,250                  $0                                      $0             $0 $2,500                   $0                                     $0
      1,250            1,675           0                                        0       2,500            3,350            0                                      0
      1,675            2,100           0                                        0       3,350            4,200            0                                      0
      2,100            2,525           19                                       0       4,200            5,050            39                                     0
      2,525            2,950           46                                       0       5,050            5,900            91                                     0
      2,950            3,375           72                                       0       5,900            6,750            143                                    0
      3,375            3,800           98                                       0       6,750            7,600            196                                    0
      3,800            4,225           124                                      1       7,600            8,450            248                                    2
      4,225            4,650           150                                     27       8,450            9,300            300                                    55
      4,650            5,075           176                                     54       9,300    10,150                   353                                    107
      5,075            5,500           202                                     80       10,150   11,000                   405                                    159
      5,500            5,925           229                                     106      11,000   11,850                   457                                    212
      5,925            6,350           255                                     132      11,850   12,700                   509                                    264
      6,350            6,775           281                                     158      12,700   13,550                   562                                    316
      6,775            7,200           307                                     184      13,550   14,400                   614                                    368
      7,200            7,625           333                                     210      14,400   15,250                   666                                    421
      7,625            8,050           359                                     236      15,250   16,100                   718                                    473
      8,050            8,475           385                                     263      16,100   16,950                   771                                    525
      8,475            8,900           412                                     289      16,950   17,800                   823                                    578
      8,900            9,325           438                                     315      17,800   18,650                   875                                    630
      9,325            9,750           463                                     341      18,650   19,500                   925                                    682
      9,750    10,175                  483                                     367      19,500   20,350                   966                                    734
      10,175   10,600                  504                                     393      20,350   21,200                   1,008                                  787
      10,600   11,025                  524                                     419      21,200   22,050                   1,049                                  839
      11,025   11,450                  545                                     446      22,050   22,900                   1,090                                  891
      11,450   11,875                  566                                     472      22,900   23,750                   1,131                                  943
      11,875   12,300                  586                                     498      23,750   24,600                   1,172                                  996
      12,300   12,725                  607                                     524      24,600   25,450                   1,214                    1,048
      12,725   13,150                  627                                     550      25,450   26,300                   1,255                    1,100
      13,150   13,575                  648                                     576      26,300   27,150                   1,296                    1,153
      13,575   14,000                  669                                     602      27,150   28,000                   1,337                    1,205
      14,000   14,425                  689                                     629      28,000   28,850                   1,379                    1,257
      14,425   14,850                  710                                     655      28,850   29,700                   1,420                    1,309
      14,850   15,275                  731                                     681      29,700   30,550                   1,461                    1,362
      15,275   15,700                  751                                     707      30,550   31,400                   1,502                    1,414
      15,700   16,125                  772                                     733      31,400   32,250                   1,544                    1,466
      16,125   16,550                  792                                     759      32,250   33,100                   1,585                    1,518
      16,550   16,975                  813                                     785      33,100   33,950                   1,626                    1,571
      16,975   17,400                  834                                     812      33,950   34,800                   1,667                    1,623
      17,400   17,825                  854                                     838      34,800   35,650                   1,708                    1,675
      17,825   18,250                  875                                     864      35,650   36,500                   1,750                    1,728
      18,250   18,675                  895                                     890      36,500   37,350                   1,791                    1,780
      18,675   19,100                  916                                     916      37,350   38,200                   1,832                    1,832
      19,100   19,525                  937                                     937      38,200   39,050                   1,873                    1,873
      19,525   19,950                  957                                     957      39,050   39,900                   1,915                    1,915
      19,950   20,375                  978                                     978      39,900   40,750                   1,956                    1,956
      20,375   20,800                  998                                     998      40,750   41,600                   1,997                    1,997
      20,800   21,225                  1,019                                   1,019    41,600   42,450                   2,038                    2,038
      21,225   21,650                  1,040                                   1,040    42,450   43,300                   2,079                    2,079
      21,650   22,075                  1,060                                   1,060    43,300   44,150                   2,121                    2,121
      22,075   22,500                  1,081                                   1,081    44,150   45,000                   2,162                    2,162
      22,500   22,925                  1,102                                   1,102    45,000   45,850                   2,203                    2,203
      22,925   23,350                  1,122                                   1,122    45,850   46,700                   2,244                    2,244
      23,350   23,775                  1,143                                   1,143    46,700   47,550                   2,286                    2,286
      23,775   24,200                  1,163                                   1,163    47,550   48,400                   2,327                    2,327
      24,200   24,625                  1,184                                   1,184    48,400   49,250                   2,368                    2,368
      24,625   25,050                  1,205                                   1,205    49,250   50,100                   2,409                    2,409

                                                                                                                                                 page 14

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   Annual and Daily/Miscellaneous Payroll Periods
      UTAH TABLE  7           ANNUAL Payroll Period (1 pay period per year)           UTAH TABLE  8           DAILY or MISCELLANEOUSPayroll Period
                                                                                                               (260 pay periods per year)
   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.     If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                     This is amount to withhold.
      at       but                           Annual                                   at        but                    Daily or Miscellaneous
      least    less than            Single                 Married                    least     less than           Single                Married
            $0 $5,000                        $0                                $0           $0         $19                 $0                                  $0
      5,000            6,700                 0                                 0            19         26                  0                                   0
      6,700            8,400                 0                                 0            26         32                  0                                   0
      8,400    10,100                        78                                0            32         39                  0                                   0
      10,100   11,800                        182                               0            39         45                  1                                   0
      11,800   13,500                        287                               0            45         52                  1                                   0
      13,500   15,200                        391                               0            52         58                  2                                   0
      15,200   16,900                        496                               5            58         65                  2                                   0
      16,900   18,600                        601                               110          65         72                  2                                   0
      18,600   20,300                        705                               214          72         78                  3                                   1
      20,300   22,000                        810                               319          78         85                  3                                   1
      22,000   23,700                        914                               423          85         91                  4                                   2
      23,700   25,400                        1,019                             528          91         98                  4                                   2
      25,400   27,100                        1,123                             632          98         104                 4                                   2
      27,100   28,800                        1,228                             737          104        111                 5                                   3
      28,800   30,500                        1,332                             841          111        117                 5                                   3
      30,500   32,200                        1,437                             946          117        124                 6                                   4
      32,200   33,900                        1,542                          1,050           124        130                 6                                   4
      33,900   35,600                        1,646                          1,155           130        137                 6                                   4
      35,600   37,300                        1,751                          1,260           137        143                 7                                   5
      37,300   39,000                        1,850                          1,364           143        150                 7                                   5
      39,000   40,700                        1,933                          1,469           150        157                 7                                   6
      40,700   42,400                        2,015                          1,573           157        163                 8                                   6
      42,400   44,100                        2,098                          1,678           163        170                 8                                   6
      44,100   45,800                        2,180                          1,782           170        176                 8                                   7
      45,800   47,500                        2,263                          1,887           176        183                 9                                   7
      47,500   49,200                        2,345                          1,991           183        189                 9                                   8
      49,200   50,900                        2,427                          2,096           189        196                 9                                   8
      50,900   52,600                        2,510                          2,201           196        202                 10                                  8
      52,600   54,300                        2,592                          2,305           202        209                 10                                  9
      54,300   56,000                        2,675                          2,410           209        215                 10                                  9
      56,000   57,700                        2,757                          2,514           215        222                 11                                  10
      57,700   59,400                        2,840                          2,619           222        228                 11                                  10
      59,400   61,100                        2,922                          2,723           228        235                 11                                  10
      61,100   62,800                        3,005                          2,828           235        242                 12                                  11
      62,800   64,500                        3,087                          2,932           242        248                 12                                  11
      64,500   66,200                        3,169                          3,037           248        255                 12                                  12
      66,200   67,900                        3,252                          3,141           255        261                 13                                  12
      67,900   69,600                        3,334                          3,246           261        268                 13                                  12
      69,600   71,300                        3,417                          3,351           268        274                 13                                  13
      71,300   73,000                        3,499                          3,455           274        281                 13                                  13
      73,000   74,700                        3,582                          3,560           281        287                 14                                  14
      74,700   76,400                        3,664                          3,664           287        294                 14                                  14
      76,400   78,100                        3,747                          3,747           294        300                 14                                  14
      78,100   79,800                        3,829                          3,829           300        307                 15                                  15
      79,800   81,500                        3,912                          3,912           307        313                 15                                  15
      81,500   83,200                        3,994                          3,994           313        320                 15                                  15
      83,200   84,900                        4,076                          4,076           320        327                 16                                  16
      84,900   86,600                        4,159                          4,159           327        333                 16                                  16
      86,600   88,300                        4,241                          4,241           333        340                 16                                  16
      88,300   90,000                        4,324                          4,324           340        346                 17                                  17
      90,000   91,700                        4,406                          4,406           346        353                 17                                  17
      91,700   93,400                        4,489                          4,489           353        359                 17                                  17
      93,400   95,100                        4,571                          4,571           359        366                 18                                  18
      95,100   96,800                        4,654                          4,654           366        372                 18                                  18
      96,800   98,500                        4,736                          4,736           372        379                 18                                  18
      98,500   100,200                       4,818                          4,818           379        385                 19                                  19

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