PDF document

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Withholding and Mineral Production Taxes 
File Layouts:
W-2, W-2c, 1099, TC-675R, TC-941E and TC-941M 
(and TC-941 & TC-941R for periods before 2018)
                                                
Contents
General Information .............................................................................................................................................................................. 2
More Information ............................................................................................................................................................................... 2
File Layout Reminders .......................................................................................................................................................................... 2
Reporting W-2 Data .............................................................................................................................................................................. 3
Data Record Descriptions .................................................................................................................................................................. 3
Layout for State Record – Code RS .................................................................................................................................................. 4
Examples of Record Sequence ............................................................................................................................................................ 4
Example 1 .......................................................................................................................................................................................... 4
Example 2 .......................................................................................................................................................................................... 4
Example 3 .......................................................................................................................................................................................... 5
Example 4 .......................................................................................................................................................................................... 5
Layout for State Total Record – Code RV (optional for Utah) ............................................................................................................ 5
Examples of Record Sequence ............................................................................................................................................................ 5
Example 1 .......................................................................................................................................................................................... 5
Example 2 .......................................................................................................................................................................................... 6
Example 3 .......................................................................................................................................................................................... 6
Example 4 .......................................................................................................................................................................................... 6
Correcting W-2 Data ............................................................................................................................................................................. 7
Data Record Descriptions .................................................................................................................................................................. 7
State Record Layout – Code RCS ..................................................................................................................................................... 8
State Total Record Layout – Code RCV (optional for Utah) ............................................................................................................... 9
Reporting 1099 Data  ......................................................................................................................................................................... 10
Data Record Descriptions ................................................................................................................................................................ 10
State Information Layout – Code B .................................................................................................................................................. 10
Reporting TC-675R Data .................................................................................................................................................................... 11
Data Record Descriptions ................................................................................................................................................................ 11
TC-675R Payer Record Layout ........................................................................................................................................................ 11
TC-675R Recipient Record Layout .................................................................................................................................................. 12
Reporting TC-941E & 941M Data ....................................................................................................................................................... 13
TC-941E Returns and TC-941M Reconciliation Data ...................................................................................................................... 13
TC-941E Header Record Layout ..................................................................................................................................................... 13
TC-941E Detail Record Layout ........................................................................................................................................................ 13
TC-941M Header Record Layout ..................................................................................................................................................... 14
TC-941M Detail Record Layout ....................................................................................................................................................... 14
Reporting TC-941 & 941R Data (Periods Before 2018) ..................................................................................................................... 16
TC-941Returns and TC-941R Reconciliation Data .......................................................................................................................... 16
TC-941 Header Record Layout ........................................................................................................................................................ 16
TC-941 Detail Record Layout .......................................................................................................................................................... 16
TC-941R Header Record Layout ..................................................................................................................................................... 17
TC-941R Detail Record Layout ........................................................................................................................................................ 17

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TI-03, Rev. 11/22                               page 1
                  print.

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General Information More Information
This document details data descriptions and file layouts Get more information:
to file forms W-2, W-2c, 1099, TC-675R, TC-941E and • Online Filing and Paying of Withholding and Mineral
TC-941M (and TC-941 and TC-941R for periods before Production Taxes — tax.utah.gov/withholding.
2018) electronically.
• Utah withholding taxes — Pub 14, Employer Withholding
Please note: Tax Guide, or tax.utah.gov/withholding.
• You must have a Taxpayer Access Point (TAP) account to • Mineral production withholding taxes —
file electronically. Sign up online at tap.utah.gov. tax.utah.gov/utah-taxes/mineral-production
• You must have the File Withholding Returns, W-2s, Or contact us:
TC-675Rs, Withholding Returns, and make bulk ACH
Email TAPSupport@utah.gov
payments link to submit data for the annual reconciliation
process. Phone 801-297-3996 or 1-800-662-4335 ext. 3996
• Each withholding form must include your FEIN and Utah
withholding account number. We will reject submissions File Layout Reminders
without the correct identification. Unless otherwise noted, left-justify alphanumeric fields and
• You must submit W-2s and 1099 forms with Utah tax fill with spaces.
withheld in a fixed length (.txt) file if you have 250 or more Do not use hyphens or dashes.
to file.
For all amount fields, right-justify and zero-fill. Do not enter
• Your upload files must be text files with a lowercase .txt spaces in amount fields.
extension. We will reject all other file types.
• If you upload a W-2 file in error and need it withdrawn, you
must contact us before 4:30 P.M. Mountain Time on the
same business day. Call us at 801-297-3996 opt 2.
• You must be able to provide W-2, 1099, TC-675R,
TC-941E and TC-941M (and TC-941R for periods before
2018) data for at least four years from the due date or the
filing date, whichever is later.
• You will not be able to view any details for W-2s, W-2Cs,
1099s or TC-675Rs after you submit them to be pro-
cessed.
• Do not mail any paper copies of returns or forms you file
electronically.
• Your withholding account number and withholding ID are
the same number.

TI-03, Rev. 11/22 page 2

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Reporting W-2 Data

Data Record Descriptions Employee Wage Records:
The Tax Commission accepts the Specifications for Filing Code RW (Required)
Forms W-2 Electronically (EFW2) format used by the Social Code RO (Optional)
Security Administration (SSA) with modifications to the The Code RW and the optional Code RO records supply the
State Record (Code RS) and the State Total Record federal income/wage and tax information for employees of
(Code RV). This document does not include a detailed the employer identified in the most recent Code RE record.
description of the file layout. See SSA publication EFW2
at ssa.gov/employer for information about the SSA filing State Record: Code RS (Required for Utah)
format. The Code RS record is required for Utah. The Code RS
In addition to using the EFW2 format, you must make the record supplies state income/wage and tax information for
following adjustments to upload the file: employees of the employer identified in the most recent
Code RE record.
• The W-2 file must be a text file with a lowercase .txt exten-
sion. We will reject all other file types. This record must contain the employer’s Utah withholding
account number.
• Each record must be on its own line. We will reject
wrapped files. The Code RS record must follow its related Code RW record
or its related optional Code RO record. The required fields
• Each line of the file must be 512 characters in length for this record are defined later in this appendix.
followed by a carriage return and a line feed.
• The maximum file size is 60 MB. All money fields are numeric and must contain dollars and
cents with no decimal point. Do not round to the nearest
The following is a brief description of the data records. dollar (example: $5,500.99 is entered as 00000550099). Do
The file must be complete because the Tax Commission not use any punctuation or embedded signs in money fields.
processes the entire file. Negative (credit) money amounts are not allowed. High-order
The length of each record is 512 bytes. signed fields are not allowed. Right-justify and zero-fill all
Submitter Record: Code RA ........................................................ money fields. If a money field does not apply, enter zeros.
(Required)
The Code RA record identifies the file submitter. This is Total Records: Code RT (Required)
the only occurrence of this record on the EFW2 file. The Code RU (Optional)
submitter’s EIN must be the same as the EIN that was For each Code RE record, there must be a Code RT record
registered for TAP login. that contains the federal income/wage and tax totals for all
Code RW records. If you include optional Code RO records,
Employer Record: Code RE (Required) you must also create an optional Code RU record for each
The Code RE record identifies an employer, including the Code RE record.
EIN, whose wage and tax information is being reported.
Every Code RE record must be followed by at least one State Total Record: Code RV (Optional)
Code RW record and one Code RS record for Utah. Create Code RV is an optional record type. If used, it should follow
a new Code RE record each time you need to change the the RU Total Record (optional). If no RU Total Record is in
Utah withholding account number. the submission, the RV record should follow the RT Total
Record.
The EIN must belong to the employer’s withholding account
number. (This is the EIN that was given to the Tax Commis- For a full description of the RV record, see SSA publication
sion when the withholding account was opened.) EFW2.
If the file rejects because the EIN does not match the one
the Tax Commission has for your account and the EIN in the Final Record: Code RF (Required)
The Code RF record indicates the end of the file. The Code
file submission is correct, fax us a copy of your IRS con-
RF record occurs only once and must be the last record in
firmation letter or other IRS correspondence showing your
the file. This is the total record for the submission. Do not
business name and withholding account number so we can
create a file that contains any data recorded after the Code
update your account. Fax this to 801-297-3573.
RF record.
If the EIN is wrong in the RE record, replace the wrong
EIN with the correct EIN and resubmit your file. Also send
corrected W-2c’s to your employees.

TI-03, Rev. 11/22 page 3

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Layout for State Record – Code RS
For more information, see SSA publication EFW2.
Location   Field Name                          Length     Comments
1-2  ............ Record Identifier ...............................................2 .......Constant RS
3-4  ............ State Code ........................................................2  ......Enter the FIPS postal numeric code. Use 49 for Utah.
5-9  ............ Filler ..................................................................5 .......Fill with spaces. Do not leave blank.
10-18 ......... Employee Social Security Number ...................9  ......Employee’s Social Security number. If not available, enter zeros. 
                                                          Do not enter hyphens or spaces. THIS IS A REQUIRED FIELD. 
19-33  ........ Employee’s First Name  ..................................15  ......Employee’s first name
34-48  ........ Employee’s Middle Name or Initial ..................15  ......Employee’s middle name or initial
49-68  ........ Employee’s Last Name  ..................................20  ......Employee’s last name
69-72  ........ Suffix  ................................................................4  ......Enter an alphabetic suffix (e.g., JR)
73-94  ........ Location Address  ...........................................22  ......Employee’s location address (attention, suite, room, number, etc.)
95-116  ...... Delivery Address  ............................................22  ......Employee’s delivery address
117-138  .... City  .................................................................22  ......Employee’s city
139-140  .... State Abbreviation ............................................2  ......The standard FIPS postal alphabetic abbreviation. For a foreign 
                                                          address, enter spaces.
141-145  .... Zip Code  ..........................................................5  ......Enter a valid ZIP code. For a foreign address, enter spaces.
146-149  .... Zip Code Extension  .........................................4  ......Four-digit ZIP code extension. For a foreign address, enter 
                                                          spaces.
150-154  .... Filler ..................................................................5  ......Fill with spaces. Do not leave blank.
155-177  .... Foreign State/Province  ..................................23  ......Foreign state or province
178-192  .... Foreign Postal Code  ......................................15  ......Foreign postal code
193-194  .... Foreign Country Code  .....................................2  ......Foreign country code
195-247  .... Filler ................................................................53  ......Fill with spaces. Do not leave blank.
248-267  .... Utah Withholding Account ID  .........................20  ...... This number is located on the employer’s withholding return. Do 
                                                          not enter hyphens. The number is 14 characters long (11 nu-
                                                          meric followed by “WTH”). Left-justify and fill with spaces. THIS 
                                                          IS A REQUIRED FIELD.
268-273  .... Filler ..................................................................6  ......Fill with spaces. Do not leave blank.
274-275  .... State Code  .......................................................2  ......Enter the FIPS postal numeric code. Use 49 for Utah.
276-286  .... State Taxable Wages  .....................................11  ......Utah taxable wages. Right-justify and zero-fill. Do not enter deci-
                                                          mal points. Do not round to the nearest dollar.
287-297  .... State Income Tax Withheld  ............................11  ......Utah income tax withheld. Right-justify and zero-fill. Do not enter 
                                                          decimal points. Do not round to the nearest dollar.
298-512  .... Filler ..............................................................215  ......Fill with spaces. Do not leave blank.

Examples of Record Sequence

Example 1                                                 Example 2
Report for one employer with 38 employees. (No Code RO or Report for one employer with 6 employees. (With Code RO 
RU records)                                               and RU records)
RA ACE TRUCKERS                                           RA     ACE TRUCKERS
RE ACE TRUCKERS                                           RE     ACE TRUCKERS
RW 38 sets of code RW                                     RW
RS and RS records                                         RO     6 sets of code RW, 
RT                                                        RS     RO and RS records
RF                                                        RT
                                                          RU
                                                          RF

TI-03, Rev. 11/22                                                                                                                                 page 4

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Example 3                                                 Example 4
Report for three employers. (No Code RO or RU records)    Report for three employers. (With Code RO and RU records)
RA PAYROLL SERVICE INC                                    RA        PAYROLL SERVICE INC
RE SMITH CANDIES                                          RE        SMITH CANDIES
RW   25 sets of code RW                                   RW  
RS and RS records                                         RO        980 sets of code RW, 
RT                                                        RS        RO and RS records
RE BUSINESS PAPER CO                                      RT
RW 163 sets of code RW                                    RU
RS and RS records                                         RE        SMITH REFINERY
RT                                                        RW
RE RIGGS ROCK AND GRAVEL                                  RO        238 sets of code RW, 
RW 56 sets of code RW                                     RS        RO and RS records
RS and RS records                                         RT
RT                                                        RU
RF                                                        RE        BROWNS DAIRY
                                                          RW
                                                          RO        3 sets of code RW, 
                                                          RS        RO and RS records
                                                          RT
                                                          RU
                                                          RF

Layout for State Total Record – Code RV 
(optional for Utah)
For more information, see SSA publication EFW2.
Location          Field Name                   Length     Comments
1-2 ............. Record Identifier ...............................................2 .......Constant RV.
3-4 ............. State Code ........................................................2 .......Enter the FIPS postal numeric code. Use 49 for Utah. 
5-9 ............. Filler ..................................................................5 .......Fill with spaces. Do not leave blank.
10-29 ......... Utah Withholding Account ID ..........................20 .......This number is located on the employer’s withholding return. Do 
                                                          not enter hyphens. The number is 14 characters long (11 nu-
                                                          meric followed by “WTH”). Left-justify and fill with spaces. This 
                                                          must match the RS record(s) Utah withholding account ID 
                                                          [248-267].
30-50 ......... Filler ................................................................21 .......Fill with spaces. Do not leave blank.
51-57 ......... Total Number of RS Records ............................7 .......Numeric only. Right justify and zero fill. 
58-72 ......... Total Utah Taxable Wages ...............................15 .......Numeric only. Right justify and zero fill. Do not enter decimal 
                                                          points. Do not round to the nearest dollar.
73-87 ......... Total Utah Income Tax Withheld ......................15 .......Numeric only. Right justify and zero fill. Do not enter decimal 
                                                          points. Do not round to the nearest dollar.
88-512 ....... Filler ..............................................................424 .......Fill with spaces. Do not leave blank.

Examples of Record Sequence

Example 1
Report for one employer with 38 employees. (No Code RO or 
RU records)
RA ACE TRUCKERS
RE ACE TRUCKERS
RW 38 sets of code RW
RS and RS records
RT
RV
RF

TI-03, Rev. 11/22                                                                                                                                  page 5

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Example 2                                                 Example 4
Report for one employer with six employees. (With Code RO Report for three employers. (With Code RO and RU records)
and RU records)
                                                          RA PAYROLL SERVICE INC
RA ACE TRUCKERS                                           RE SMITH CANDIES
RE ACE TRUCKERS                                           RW
RW                                                        RO 980 sets of code RW,
RO 6 sets of code RW,                                     RS RO and RS records
RS RO and RS records                                      RT
RT                                                        RU
RU                                                        RV
RV                                                        RE SMITH REFINERY
RF                                                        RW
                                                          RO 238 sets of code RW,
Example 3                                                 RS RO and RS records
Report for three employers. (No Code RO or RU records)    RT
RA PAYROLL SERVICE INC                                    RU
RE SMITH CANDIES                                          RV
RW 25 set of code RW                                      RE BROWNS DAIRY
RS and RS records                                         RW
RT                                                        RO 3 sets of Code RW,
RV                                                        RS RO and RS records
RE BUSINESS PAPER CO                                      RT
RW 163 sets of code RW                                    RU
RS and RS codes                                           RV
RT                                                        RF
RV
RE RIGGS ROCK AND GRAVEL
RW 56 sets of code RW
RS and RS records
RT
RV
RF

TI-03, Rev. 11/22                                                                page 6

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Correcting W-2 Data

Data Record Descriptions Employee Wage Records:
The Tax Commission accepts the Specifications for Filing Code RCW (Required)
Forms W-2c Electronically (EFW2C) format used by the SSA Code RCO (Optional)
(with modifications to the RCS Record — see Layout for The Code RCW and the optional Code RCO records supply the
State Record – Code RCS) to correct previously-submitted federal income/wage and tax information for the employees of
W-2 files. This document does not include a detailed the employer identified in the most recent Code RCE record.
description of the file layout. See SSA publication EFW2C
for information about the SSA filing format. Correction files State Record: Code RCS (Required for Utah)
must contain all record types required by the SSA. Include The Code RCS record is required for Utah. The Code RCS
correction records only for W-2s that require corrections. record supplies state income/wage and tax information for
You must amend your reconciliation to correct your EIN or employees of the employer identified in the most recent
Utah tax liability if the Tax Commission has already accepted Code RCE record. The Code RCS record must contain the
W-2c data in EFW2C format. payer’s Utah withholding tax account number.
If changing the state code from another state to Utah, an The Code RCS record must follow its related Code RCW
EFW2C file is not required. You must submit the data as a record or its related optional Code RCO record. The required
first-time submission via a W-2 file in the EFW2 format. fields for this record are defined later in these instructions.
If changing the state code from Utah to another state, submit All money fields are numeric and must contain dollars
W-2c data in EFW2C format. Follow the specifications for and cents with the decimal point assumed. Do not round
columns 394-397 of the RCS record. to the nearest dollar (example: $5,500.99 is entered as
00000550099). Do not use any punctuation or embedded
In addition to using the EFW2C format, you must make the signs in money fields. Negative (credit) money amounts are
following adjustments to upload a file: not allowed. High-order signed fields are not allowed. Right-
• The W2C file must be a text file with a lowercase .txt justify and zero-fill all money fields. If a money field does not
extension. We will reject all other file types. apply, enter zeros.
• Each record must be on its own line. We will reject
wrapped files. Total Records: Code RCT (Required)
• Each line of the file must be 1,024 characters in length Code RCU (Optional)
followed by a carriage return and a line feed. For each Code RCE record, there must be a Code RCT
record that contains the federal income/wage and tax totals
• The maximum file size is 60 MB. for all Code RCW records. If you include optional Code RCO
The following is a brief description of the data records. records, you must also create an optional Code RCU record
The file must be complete because the Tax Commission for each Code RCE record.
processes the entire file.
The length of each Record is 1024 bytes. State Total Record: Code RCV (Optional)
Code RCV is an optional record type. If included in the
submission, the record will be ignored. If used, it should fol-
Submitter Record: Code RCA (Required)
The Code RCA record identifies the organization submitting low the RCU Total Record (Optional). If no RCU Total Record
the file. This is the first and only occurrence of this record on is in the submission, it should follow the RCT Total Record.
the EFW2C file. The submitter’s EIN must be the same as For a full description of the RCV record layout, see SSA
the EIN that was registered for TAP login. publication EFW2C.

Employer Record: Code RCE (Required) Final Record: Code RCF (Required)
The Code RCE record identifies an employer, including the The Code RCF record indicates the end of the file. The Code
EIN, whose wage and tax information is being reported. RCF record occurs only once and must be the last record on
Every Code RCE record must be followed by at least one file. This is the total record for the submission. Do not create a
Code RCW record and one Code RCS record for Utah. Cre- file that contains any data recorded after the Code RCF record.
ate a new Code RCE record each time you need to change
the Utah withholding account number on this record.
The EIN must belong to the employer’s withholding account
number. (This is the EIN that was given to the Tax Commis-
sion when withholding account was opened.)
If the file rejects because the EIN does not match the one
the Tax Commission has for your account and the EIN in
your file submission is correct, fax us a copy of your IRS
confirmation letter or other IRS correspondence showing
your business name and withholding account number so we
can update your account. Fax this to 801-297-3573.
If the EIN is wrong in the RCE record, replace the wrong
EIN with the correct EIN and resubmit your file. Also send
corrected forms W-2c to your employees.

TI-03, Rev. 11/22 page 7

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State Record Layout – Code RCS
For more information, see SSA publication EFW2C.

Location Field Name Length Comments
1-3 ............. Record Identifier ..............................................3 .......Constant RCS. THIS IS A REQUIRED FIELD.
4-5 ............ State Code .......................................................2 .......Enter the FIPS postal numeric code. Use 49 for Utah.
6-15 .......... Filler ................................................................10 ......Fill with spaces. Do not leave blank.
16-24 ........ Employee’s Originally Reported SSN ...............9 .......Use this field only if employee’s SSN was reported incorrectly on
the original report. If SSN was correct, enter spaces.
25-33 ......... Employee’s Correct Social Security Number ....9 .......Enter employee’s correct SSN. Only enter numeric characters.
If the SSN is not known, enter zeros. THIS IS A REQUIRED
FIELD.
34-48 ........ Employee’s Originally Reported First Name ...15 ......Use only if employee’s first name was reported incorrectly on the
original report. If first name was correct, enter spaces.
49-63 ......... Employee’s Originally Reported ......................15 .......Use only if employee’s middle name or initial was
Middle Name or Initial reported incorrectly on the original report. If middle name or
initial was correct, enter spaces.
64-83 ........ Employee’s Originally Reported Last Name ..20 .......Use only if employee’s last name was reported incorrectly on the
original report. If last name was correct, enter spaces.
84-98 ......... Employee’s Correct First Name ......................15 .......Enter employee’s correct first name. If first name is not known,
enter spaces. THIS IS A REQUIRED FIELD.
99-113 ....... Employee’s Correct Middle Name or Initial .....15 .......Enter employee’s correct middle name or initial. If the middle
name or initial is not known, enter spaces. THIS IS A RE-
QUIRED FIELD.
114-133 ..... Employee’s Correct Last Name ......................20 .......Enter employee’s correct last name. If the last name is not
known, enter spaces. THIS IS A REQUIRED FIELD.
134-155 .... Location Address ...........................................22 ......Employee’s location address (attention, suite, room, number, etc.)
156-177 .... Delivery Address ............................................22 ......Employee’s delivery address
178-199 .... City .................................................................22 ......Employee’s city
200-201 .... State Abbreviation ............................................2 ......The standard FIPS postal alphabetic abbreviation. For a foreign
address, enter spaces.
202-206 .... Zip Code ..........................................................5 .......Enter a valid ZIP Code. For a foreign address, enter spaces.
207-210 .... Zip Code Extension .........................................4 ......Four-digit ZIP Code extension. For a foreign address, enter
spaces.
211-215 ..... Filler .................................................................5 ......Fill with spaces. Do not leave blank.
216-238 .... Foreign State/Province ..................................23 ......Foreign state or province
239-253 .... Foreign Postal Code ......................................15 ......Foreign postal code
254-255 ..... Filler ..................................................................2 .......Fill with spaces. Do not leave blank.
256-257 .... Foreign Country Code .....................................2 ......Foreign country code
258-343 .... Filler ................................................................86 ......Fill with spaces. Do not leave blank.
344-363 ..... Originally Reported Utah Withholding.............20 ......Use only if Utah withholding account number was reported
Account ID incorrectly on the original report. If withholding account number
was correct, fill with spaces. THIS IS A REQUIRED FIELD.
364-383 ..... Correct Utah Withholding Account ID .............20 .......Enter the correct Utah withholding account number. Do not enter
hyphens. This number is located on the employer’s withhold-
ing return. The number is 14 characters long (11 numeric digits
followed by “WTH”). Left-justify and fill with spaces. THIS IS A
REQUIRED FIELD.
384-393 ..... Filler ................................................................10 .......Fill with spaces. Do not leave blank.
394-395 ..... Originally Reported State Code ........................2 .......Use only if changing a Utah W-2 to a non-Utah W-2. If state code
was correct, fill with spaces.
396-397 ..... Correct State Code ...........................................2 .......Enter the FIPS postal numeric code. Use 49 for Utah. THIS IS A
REQUIRED FIELD.
398-408 .... Originally Reported State Taxable Wages ......11 ......Use only if state taxable wages were reported incorrectly on the
original report. If wages were correct, enter spaces.

TI-03, Rev. 11/22 page 8

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409-419 ..... Correct State Taxable Wages ..........................11 .......Enter correct state taxable wages, using only numeric charac-
                                                           ters. If not making a correction, enter spaces.
420-430 ..... Originally Reported State Income Tax Withheld .11  ......Use only if state income tax was reported incorrectly on original 
                                                           report. If income tax withheld was correct, enter spaces.
431-441 ..... Correct State Income Tax Withheld .................11 .......Enter correct state income tax withheld using only numeric char-
                                                           acters. If not making a correction, enter spaces.
442-1024 ... Filler ..............................................................583  ......Fill with spaces. Do not leave blank.

State Total Record Layout – Code RCV (optional for Utah)
For more information, see SSA publication EFW2.
Location   Field Name                          Length      Comments
1-3 ............. Record Identifier  ..............................................3 .......Constant RCV.
4-1024 ....... Blank ...........................................................1021 .......Defined by user. Utah does not use.

TI-03, Rev. 11/22                                                                                                                 page 9

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Reporting 1099 Data

Data Record Descriptions If the file rejects because the EIN does not match the one
The Tax Commission accepts the format used by the we have for your account and the EIN in your file submission
IRS with modification to the Payee Record, Code B. is correct, fax us a copy of your IRS confirmation letter (or
This document does not include a detailed description other IRS correspondence) showing your business name
of the file layout. For information about the IRS filing and withholding account number. Fax to 801-297-3573.
format, see IRS publication 1220, Specifications for Fil- If the EIN is wrong in the A record, replace the wrong EIN
ing Forms 1098, 1099, 5498 and W-2G Electronically with the correct EIN and resubmit your file. Also send cor-
(irs.gov/pub/irs-pdf/p1220.pdf). rected 1099 forms to your payees.
Note: You only need to file 1099 information with Utah
when Utah income tax has been withheld. Payee Record: Code B (Required)
The Code B record contains payment data. Form 1099 data
In addition to using the 1099 format, you must make the
for Utah is contained in the Code B record in positions 663-
following adjustments to upload a file:
750. See the IRS description for all other record positions.
• The 1099 file must be a text file with a lowercase .txt The file must be complete because the Tax Commission
extension. We will reject all other file types. processes the entire record. See State Information Layout
• Each line of the file must be 750 characters in length below.
followed by a carriage return and a line feed.
• The maximum file size is 60 MB. End of Payer Record: Code C (Required)
The Code C record consists of the total number of payees
The following is a brief description of the data records. and the totals for the payment amount fields filed by a given
The length of each Record is 750 bytes. payer and/or a particular form type code. For each Code A
record and group of Code B records on the file, there must
Transmitter Record: Code T (Required) be a Code C record written after the last Code B record for
The Code T record identifies the file transmitter. This is the that payer.
first record on the file layout. There can be only one file and
one Code T record on the file. Multiple files or multiple Code State Totals Record: Code K (Not used in Utah)
T records cannot be processed. Utah does not yet participate in the Combined Federal/
State Filing Program, so the Code K record is not required. If
Payer Record: Code A (Required) included in the submission, the record will be ignored.
The Code A record identifies the payer. Every Code A record
must be followed by at least one Code B record. You must End of Transmission Record: Code F (Required)
create a Code A record every time you need to change to a The Code F record is a summary of the number of payers in
different form type code. the entire file. The Code F record must be written after the
The EIN must belong to the payer’s withholding account last Code C record (or last Code K record, if included) and
number (this is the EIN that was given to the Tax Commis- must be the last record on the file.
sion when withholding account was opened).

State Information Layout – Code B
For more information, see IRS publication 1220.
1099 Record Layout - Follow IRS Specifications
Location Field Name Length Comments
1-662 ................................................................................662 .......Follow instructions in IRS publication 1220
663-664 ..... State Code ........................................................2 .......Enter the standard FIPS postal alphabetic abbreviation, which is
UT for Utah.
665-678 ..... Utah Account ID ..............................................14 .......Payer’s Utah withholding account number is located on the em-
ployer’s withholding return. Do not enter hyphens. The number is
14 characters (11 numeric digits followed by “WTH”). THIS IS A
REQUIRED FIELD.
679-691 ..... Utah Distribution Amount ................................13 .......Enter the amount of the “gross taxable distribution” to the payee.
Right-justify and zero-fill. Do not enter decimal points.
692-722 ..... Filler ................................................................31 .......Fill with spaces. Do not leave blank.
723-734 ..... Utah Income Tax Withheld ..............................12 .......Enter Utah income tax withheld. Right-justify and zero-fill. Do not
enter decimal points.
735-746 ..... Local Tax Amount Withheld.............................12 .......Not required for Utah. Right-justify and zero-fill.
747-750 ..... Filler ..................................................................4 .......Fill with spaces. Do not leave blank.

TI-03, Rev. 11/22 page 10

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Reporting TC-675R Data
Data Record Descriptions If the file rejects because the EIN does not match the one
In addition to using the TC-675R format, you must make the we have for your account and the EIN in your file submission
following adjustments to upload a file: is correct, fax us a copy of your IRS confirmation letter (or
other IRS correspondence) showing your business name
• The TC-675R file must be a text file with a lowercase .txt and mineral production withholding account number. Fax to
extension. We will reject all other file types. 801-297-3573.
• Each line of the file must be 210 characters in length If the EIN is wrong in the P record, replace the wrong EIN
followed by a carriage return and a line feed. with the correct EIN and resubmit your file. Also send cor-
• The maximum file size is 60 MB. rected forms TC-675R to your payees.
The following is a brief description of the data records. The length of each record is 210.
Payer Record - P provides header information for the file.
This is the first record on the file layout.
The EIN must belong to the payer’s withholding account
number (this is the EIN that was given to the Tax Commis-
sion when withholding account was opened).

TC-675R Payer Record Layout
Location Field Name Length Comments
1 ................. Record Identifier ...............................................1 .......Constant P
2-15 ........... Utah State Account ID ....................................14 .......Utah mineral production withholding account number is located
on the employer’s withholding mineral return. Do not enter
hyphens. The number is 14 characters (11 numeric digits fol-
lowed by “WMP”). Left-justify and fill with spaces. THIS IS A
REQUIRED FIELD.
16-39 ......... Payer’s Name ..................................................24 .......Enter payer’s name as entered on TC941R for the same tax
year.
40-64 ......... Address 1 ........................................................25 .......Enter first line of the payer’s address.
65-89 ......... Address 2 ........................................................25 .......Enter second line of the payer’s address, if needed.
90-104 ....... City ..................................................................15 .......Enter payer’s city.
105-106 ..... State .................................................................2 .......Payer’s standard FIPS postal alphabetic abbreviation.
107-115 ..... Zip .....................................................................9 .......Enter a valid ZIP Code plus four-digit Zip Code extension, no
hyphen. Or use this field for the foreign postal code, if applicable.
116-119 ..... Filler ..................................................................4 .......Fill with spaces. Do not leave blank.
120-128 ..... Federal ID (EIN) ................................................9 .......Payer’s EIN, as entered on TC941R for the same tax year. Do
not enter hyphens or spaces. THIS IS A REQUIRED FIELD.
129-132 ..... Tax Year ............................................................4 .......Enter the tax year being reported.
133-210 ..... Filler ................................................................78 .......Fill with spaces. Do not leave blank.

TI-03, Rev. 11/22 page 11

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TC-675R Recipient Record Layout
Recipient Record - R - Contains data for each recipient. This is the layout for the second and subsequent records in the file.  
The length of each record is 210 bytes.
Location          Field Name           Length Comments
1 ................. Record Identifier ...............................................1 .......Constant R
2-10 ........... ID Number (SSN or EIN) ..................................9 .......Recipient’s social security number or EIN. If not known, enter 
                                              zeros. Do not enter hyphens. THIS IS A REQUIRED FIELD.
11-23 ......... Utah Tax Withheld ...........................................13 .......Enter amount from Box 6, Utah mineral production withhold-
                                              ing tax amount. Right-justify and zero-fill. Do not enter decimal 
                                              points. 
24-36 ......... Utah Gross Production Payment  ...................13 .......Enter amount from Box 5, Mineral production gross payment 
                                              made to the recipient during the year. Right-justify and zero-fill. 
                                              Do not enter decimal points.
37-49 ......... Withholding Exempt Amount ..........................13 .......Enter amount from Box 7, Gross production payment amount 
                                              paid to recipient during the year, not subject to Utah withholding. 
                                              Right-justify and zero-fill. Do not enter decimal points.
50-87 ......... Filler ................................................................38 .......Fill with spaces. Do not leave blank.
88-112 ....... Name ..............................................................25 .......Recipient’s name
113-137 ..... Address 1 ........................................................25 .......Recipient’s address, line 1
138-162 ..... Address 2 ........................................................25 .......Recipient’s address, line 2 (if needed)
163-177 ..... City ..................................................................15 .......Recipient’s city
178-179 ..... State .................................................................2 .......Recipient’s state
180-188 ..... Zip .....................................................................9 .......Recipient’s Zip Code or postal code + extension
189-192 ..... Filler ..................................................................4 .......Fill with spaces. Do not leave blank.
193 ............. Entity Type ........................................................1 .......Enter one of the following recipient entity types: C if corporation, 
                                              S if S-corporation, L if limited liability company, P if partnership, 
                                              O if limited liability partnership, I if individual, T if trust estate or 
                                              fiduciary. THIS IS A REQUIRED FIELD.
194-197 ..... Tax Year ............................................................4 .......Tax Year for recipient’s payment.
198-210 ..... Filler ................................................................13 .......Fill with spaces. Do not leave blank.

TI-03, Rev. 11/22                                                                                                                              page 12

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Reporting TC-941E & 941M Data
TC-941E Returns and TC-941M FEIN and Account ID’s must be registered with the State of
Utah before filing.
Reconciliation Data
Note: A file can have multiple header records (batches), but Each line of the file must be the correct length followed by
each batch can only contain 999 records. The maximum file a carriage return and a line feed. See each record layout,
size is 60 MB. below, for the correct length.

TC-941E Header Record Layout
Header Record – 01 – Provides header information for the file. This is the first record on the file layout.
The length of each record is 135 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant 01
3-10 ........... File Create Date ................................................8 .......Enter the date you created your file. (This field is for the submit-
ter’s reference only.) Use format MMDDYYYY.
11-13 ......... Number of Returns in File .................................3 .......REQUIRED FIELD
Enter the total number of TC-941E (A2) records in this batch
using a whole number (no more than 999 records in the batch).
Right-justify and zero-fill.
14-135 ....... Filler ..............................................................122 .......Fill with spaces. Do not leave blank.

TC-941E Detail Record Layout
Detail Record – A2 – Contains each withholding return’s data. This layout is for the second and subsequent records in the file.
The length of each record is 135 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant A2
3-5 ............. Record Sequence Number ...............................3 .......REQUIRED FIELD
Ascending numeric sequence number for each A2 record in this
batch. Start with the value ‘001’ and increment with each record.
Right-justify and zero fill.
6-14 ........... Federal EIN .......................................................9 .......REQUIRED FIELD
Payer’s EIN with no hyphens or blanks.
15-22 ......... Filing Period Start Date .....................................8 .......REQUIRED FIELD
First day of the tax filing period. Use format MMDDYYYY. Must
be valid quarter dates for current year and 3 years back.
23-30 ......... Filing Period End Date ......................................8 .......REQUIRED FIELD
Last day of the tax filing period. Use format MMDDYYYY. Must
be valid quarter dates for current year and 3 years back.
31-31 ......... Amended Return Flag ......................................1 .......REQUIRED FIELD
Enter ‘1’ if this is an amended TC-941E or ‘0’ if it is the original.
32-46 ......... Utah Wages ....................................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
47-61 ......... Federal Tax Withheld ......................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
62-76 ......... Utah Tax Withheld ...........................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.

TI-03, Rev. 11/22 page 13

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77-90 ......... Utah Withholding Account ID ..........................14 .......REQUIRED FIELD
This number is 14 characters (11 digits followed by ‘WTH’). Do
not enter hyphens or spaces.
91-105 ....... Annual Tax Withheld .......................................15 .......DECEMBER PERIODS ONLY
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
106-120 ..... Number of W-2s ..............................................15 .......DECEMBER PERIODS ONLY
Whole number. Right-justify and zero fill.
121-135 ..... Number of 1099s ............................................15 .......DECEMBER PERIODS ONLY
Whole number. Right-justify and zero fill.

TC-941M Header Record Layout
Header Record – 01 – Provides header information for the file. This is the first record on the file layout.
The length of each record is 105 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant 01
3-10 ........... File Create Date ................................................8 .......Enter the date you created your file. (This field is for the submit-
ter’s reference only.) Use format MMDDYYYY.
11-13 ......... Number of Returns in File .................................3 .......REQUIRED FIELD
Enter the total number of TC-941M (A4) records in this file using
a whole number (no more than 999 records in the batch). Right-
justify and zero-fill.
14-105 ....... Filler ................................................................92 .......Fill with spaces. Do not leave blank.

TC-941M Detail Record Layout
Detail Record – A4 – Contains each reconciliation return’s data. This layout is for the second and subsequent records in the file.
The length of each record is 105 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant A2
3-5 ............. Record Sequence Number ...............................3 .......REQUIRED FIELD
Ascending numeric sequence number for each A4 record in this
batch. Start with the value ‘001’ and increment with each record.
Right-justify and zero fill.
6-14 ........... Federal EIN .......................................................9 .......REQUIRED FIELD
Payer’s EIN with no hyphens or blanks.
15-22 ......... Filing Period Start Date .....................................8 .......REQUIRED FIELD
First day of the tax filing period. Use format MMDDYYYY. Must
be valid quarter dates for current year and 3 years back.
23-30 ......... Filing Period End Date ......................................8 .......REQUIRED FIELD
Last day of the tax filing period. Use format MMDDYYYY. Must
be valid year end date for current year and 3 years back.
31-31 ......... Amended Return Flag ......................................1 .......REQUIRED FIELD
Enter ‘1’ if this is an amended TC-941M or ‘0’ if it is the original.
32-46 ......... Utah Disbursements .......................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
47-61 ......... Utah Tax ..........................................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
TI-03, Rev. 11/22 page 14

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62-75 ......... Utah Withholding Account ID ..........................14 .......REQUIRED FIELD 
                  This number is 14 characters (11 digits followed by ‘WMP’). Do 
                  not enter hyphens or spaces.
76-90 ......... Annual Tax Withheld .......................................15 .......DECEMBER PERIODS ONLY 
                  Enter amount in dollars and cents without a decimal. 
                  Example: Enter $255.35 as 000000000025535. Right-justify and 
                  zero fill.
91-105 ....... Number of TC-675Rs ......................................15 .......DECEMBER PERIODS ONLY 
                  Whole number. Right-justify and zero fill.

TI-03, Rev. 11/22                                                                                          page 15

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Reporting TC-941 & 941R Data (Periods Before 2018)
TC-941Returns and TC-941R FEIN and Account ID’s must be registered with the State of
Utah before filing.
Reconciliation Data
Only use these returns if you are filing a return or reconcilia- Each line of the file must be 200 characters in length fol-
tion for a 2017 period or earlier. lowed by a carriage return and a line feed.
Note: A file can have multiple header records (batches), but
each batch can only contain 999 records. The maximum file
size is 60 MB.

TC-941 Header Record Layout
Header Record – 01 – Provides header information for the file. This is the first record on the file layout.
The length of each record is 200 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant 01
3-10 ........... File Create Date ................................................8 .......Enter the date you created your file. (This field is for the submit-
ter’s reference only.) Use format MMDDYYYY.
11-13 ......... Number of Returns in File .................................3 .......REQUIRED FIELD
Enter the total number of TC-941 (A2) records in this batch
using a whole number (no more than 999 records in the batch).
Right-justify and zero-fill.
14-200 ....... Filler ..............................................................187 .......Fill with spaces. Do not leave blank.

TC-941 Detail Record Layout
Detail Record – A2 – Contains each withholding return’s data. This layout is for the second and subsequent records in the file.
The length of each record is 200 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant A2
3-5 ............. Record Sequence Number ...............................3 .......REQUIRED FIELD
Ascending numeric sequence number for each A2 record in this
batch. Start with the value ‘001’ and increment with each record.
Right-justify and zero fill.
6-14 ........... Federal EIN .......................................................9 .......REQUIRED FIELD
Payer’s EIN with no hyphens or blanks.
15-22 ......... Filing Period Start Date .....................................8 .......REQUIRED FIELD
First day of the tax filing period. Use format MMDDYYYY. Must
be valid quarter dates for current year and 3 years back.
23-30 ......... Filing Period End Date ......................................8 .......REQUIRED FIELD
Last day of the tax filing period. Use format MMDDYYYY. Must
be valid quarter dates for current year and 3 years back.
31-31 ......... Amended Return Flag ......................................1 .......REQUIRED FIELD
Enter ‘1’ if this is an amended TC-941 or ‘0’ if it is the original.
32-46 ......... Utah Wages ....................................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill. Utah Wages must be greater than Utah Tax Withheld.
47-61 ......... Federal Tax Withheld ......................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
62-76 ......... Utah Tax Withheld ...........................................15 .......REQUIRED FIELD

TI-03, Rev. 11/22 page 16

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77-77 ......... Stop Paper Forms Flag .....................................1 .......Enter ‘1’ if you do not want to receive paper forms. Enter ‘0’ to
continue receiving paper forms.
78-78 ......... Close Account Flag ...........................................1 .......Enter ‘1’ to close the account. Enter ‘0’ to keep the account open.
79-92 ......... Utah Withholding Account ID ..........................14 .......REQUIRED FIELD
This number is 14 characters (11 digits followed by ‘WTH’). Do
not enter hyphens or spaces.
93-200 ....... Filler ..............................................................108 .......Fill with spaces. Do not leave blank.

TC-941R Header Record Layout
Header Record – 01 – Provides header information for the file. This is the first record on the file layout.
The length of each record is 200 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant 01
3-10 ........... File Create Date ................................................8 .......Enter the date you created your file. (This field is for the submit-
ter’s reference only.) Use format MMDDYYYY.
11-13 ......... Number of Returns in File .................................3 .......REQUIRED FIELD
Enter the total number of TC-941R (A4) records in this file using
a whole number (no more than 999 records in the batch). Right-
justify and zero-fill.
14-200 ....... Filler ..............................................................187 .......Fill with spaces. Do not leave blank.

TC-941R Detail Record Layout
Detail Record – A4 – Contains each reconciliation return’s data. This layout is for the second and subsequent records in the file.
The length of each record is 200 bytes.
Location Field Name Length Comments
1-2 ............. Record Identifier ...............................................2 .......REQUIRED FIELD
Constant A4
3-5 ............. Record Sequence Number ...............................3 .......REQUIRED FIELD
Ascending numeric sequence number for each A4 record in this
batch. Start with the value ‘001’ and increment with each record.
Right-justify and zero fill.
6-14 ........... Federal EIN .......................................................9 .......REQUIRED FIELD
Payer’s EIN with no hyphens or blanks.
15-22 ......... Filing Period End Date ......................................8 .......REQUIRED FIELD
Last day of the tax filing period. Use format MMDDYYYY. Must
be valid year end date for current year and 3 years back.
23-23 ......... Amended Return Flag ......................................1 .......REQUIRED FIELD
Enter ‘1’ if this is an amended TC-941R or ‘0’ if it is the original.
24-38 ......... Total Number of W-2s, ....................................15 .......REQUIRED FIELD
Whole number. Right-justify and zero fill
39-53 ......... Total Utah Wages ............................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill. Total Utah Wages must be greater than Total Utah Tax
Withheld
54-68 ......... Total Federal Tax Withheld ..............................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
69-83 ......... Total Utah Tax Withheld ..................................15 .......REQUIRED FIELD
Enter amount in dollars and cents without a decimal.
Example: Enter $255.35 as 000000000025535. Right-justify and
zero fill.
TI-03, Rev. 11/22 page 17

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84-98 ......... Utah Tax Withheld Q1 .....................................15 .......REQUIRED FIELD 
                  Enter 1st quarter Utah tax withheld in dollars and cents with- 
                  out a decimal. Example: Enter $255.35 as 000000000025535. 
                  Right-justify and zero fill.
99-113 ....... Utah Tax Withheld Q2 .....................................15 .......REQUIRED FIELD 
                  Enter 2nd quarter Utah tax withheld in dollars and cents without 
                  a decimal. Example: Enter $255.35 as 000000000025535. 
                  Right-justify and zero fill.
114-128 ..... Utah Tax Withheld Q3 .....................................15 .......REQUIRED FIELD 
                  Enter 3rd quarter Utah tax withheld in dollars and cents with- 
                  out a decimal. Example: Enter $255.35 as 000000000025535. 
                  Right-justify and zero fill.
129-143 ..... Utah Tax Withheld Q4 .....................................15 .......REQUIRED FIELD 
                  Enter 4th quarter Utah tax withheld in dollars and cents with- 
                  out a decimal. Example: Enter $255.35 as 000000000025535. 
                  Right-justify and zero fill.
144-144 ..... Close Account Flag ...........................................1 .......Enter ‘1’ to close the account. Enter ‘0’ to keep the account open.
145-158 ..... Utah Withholding Account ID ..........................14 .......REQUIRED FIELD 
                  This number is 14 characters (11 digits followed by ‘WTH’). Do 
                  not enter hyphens or spaces.
159-200 ..... Filler ................................................................42 .......Fill with spaces. Do not leave blank.

TI-03, Rev. 11/22                                                                                                                   page 18

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