PDF document

- 1 -

Effective June 1 2023Effective June 1 2023Effective June 1 2023Effective June 1 2023Effective June 1 2023Effective June 1 2023Effective June 1 2023Effective June 1, 2023Effective June 1, 2023Effective June 1 2023Effective June 1 2023Effective June 1 2023EffEffEffEffEffEffEffective June 1 2023Effective June 1, 2023Effective June 1 2023EffectiveEffectiveEffective June 1 2023tititi tititi JJJJJJJJJune 1une 1 , 1 20231 20231 20231 2021 20231 2023,, 2023, 2023,,,,

('!!!'!+ -.!

!"# $%

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
Definitions .................................................................................. 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 Identification 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 verifies employment eligibility through the
Interest .................................................................................. 6 Internet. Employers can use E-Verify at dhs.gov/E-Verify.
Changing or Closing an Account ............................................... 6

- 2 -

Electronic Filing Requirements Employment Tax Workshops
• You must file 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 filers) or your annual return (an-
how to withhold federal and state income taxes and explain
nual filers).
federal and state filing 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 filed a withholding exemption certificate) 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 file federal form 944, Employer’s Annual Federal
Tax Return, you may file and pay your Utah withhold- Employer Withholding Exemption
ing 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 file 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 file 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 filing and paying Utah withholding tax, Nonresident Employees Working
• requirements for filing the Utah annual reconciliation, Temporarily in Utah
The wages of certain non-residents working temporarily in
• requirements for electronic filing, 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

page 2

- 3 -

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/officer who is one of the vate homes, college clubs, fraternities, and sororities. Utah
50 highest-paid employees (see definitions 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 identification number
assigned duties.” (EIN) from the IRS before registering in Utah.
A qualified employee must give the employer federal form You can request an EIN through the IRS’s Online
W-4, Employee’s Withholding Certificate 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 (file 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 file 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 filing 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 qualified 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 Certificate, 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 qualified How to File Returns
spouse. Even though the Utah wages are tax-exempt, report You must file returns electronically and pay all amounts with-
them on form W-2, box 16. held to the Tax Commission by the due dates.
A qualified spouse must notify their employer immediately if You must file a return for each filing period, even if you don’t
they no longer qualify for the exclusion. withhold taxes during a period. We may assess a non-filing
penalty if you make a payment without filing a return.
See detailed filing instructions and file 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 file a return
ments in a form other than cash. Utah defines 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 file 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 defined 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 filed return.
Enter the total corrected amounts, not the amount of the
adjustment.

page 3

- 4 -

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 file 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 file 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 financial institution (they must be fixed.
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 file 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 find 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 file 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 filers must file 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 filers) or your annual directly associated with the EIN also used on the with-
withholding tax return (annual filers). holding documents.
2. File a reconciliation for each account, reporting what was
Tax years before 2018 filed and paid in the quarters for the account.
If reconciling a tax year before 2018, you must file 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 file 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 filed 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

page 4

- 5 -

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 filings). 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 file 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 Identification Number (EIN).
• The recipient’s federal Employer Identification Number
Quarterly Returns with Quarterly Payments (EIN or SSN).
If you withhold less than $1,000 each month, file 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 fit 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 filers 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 file electronically.
If you withhold $1,000 or more each month, you must file If you reported incorrect information on an employee’s W-2,
quarterly, but pay your Utah withholding taxes monthly. Pay- you must file a corrected W-2. File the correction as a W-2c.
ments are due the last day of the following month: Only file W-2cs for the W-2s you are correcting. When entering
the data on the W-2c, only enter information in the fields 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 filing and late payment penalties on
June July 31 non- and late-filed 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 file electronically by January 31.
File copies of all forms W-2 and 1099 issued to employees Penalties are assessed for failing to file 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 file 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 file an annual reconciliation if your Penalties.
account is open for any part of the year.

page 5

- 6 -

   Annual Reconciliation                                             Agencies
   We may assess penalties if you fail to file 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 filed 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 filed 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 filed 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

- 7 -

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 file fourth     Electronically file and     Electronically file and pay 
                         to employees and payees.   quarter return and pay De-     pay fourth quarter with-    annual withholding tax on-
                         Electronically file 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 first quarter                             or by check with TC-941PC

   April 30                                         Electronically file first      Electronically file and pay 
                                                    quarter return and pay         first 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 file second     Electronically file 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 file third      Electronically file 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

- 8 -

                                                                                       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 filing             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 .0465 (4.65%)                            2.  Multiply line 1 by .0465 (4.65%)
  3.  Base allowance                        8                     3.  Base allowance                        16
 4.  Line 1  inusm $161 (not less than 0)                         4.  Line 1 minus $322 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
 6.  Line 3  inusm line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2minus 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 .0465 (4.65%)                            2.  Multiply line 1 by .0465 (4.65%)
  3.  Base allowance                        16                    3.  Base allowance                        32
 4.  Line 1  inusm $322 (not less than 0)                         4.  Line 1 minus $644 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
 6.  Line 3  inusm line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2minus 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 .0465 (4.65%)                            2.  Multiply line 1 by .0465 (4.65%)
  3.  Base allowance                        17                    3.  Base allowance                        35
 4.  Line 1  inusm $34  (not9 less than 0)                        4.  Line 1 m inus $6 89(not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
 6.  Line 3  inusm line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2minus 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 .0465 (4.65%)                            2.  Multiply line 1 by .0465 (4.65%)
  3.  Base allowance                        35                    3.  Base allowance                        69
 4.  Line 1  inusm $6 8 (not9 less than 0)                        4.  Line 1 m inus $1,3 59(not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)
 6.  Line 3  inusm line 5 (not less than 0)                       6.  Line 3 minus line 5 (not less than 0)
  7.  Withholding tax                                             7.  Withholding tax
     line 2minus 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 .0465 (4.65%)                             2.  Multiply line 1 by .0465 (4.65%)
     3. Base allowance                                104             3. Base allowance                         208
    4.  Line 1  inusm $2,0 3 (not9 less than 0)                       4.  Line 1 minus $4,186 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                               5.  Multiply line 4 by .013 (1.3%)
    6.  Line 3  inusm line 5 (not less than 0)                        6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                               7. Withholding tax
        line 2minus 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 .0465 (4.65%)                             2.  Multiply line 1 by .0465 (4.65%)
     3. Base allowance                                208             3. Base allowance                         415
    4.  Line 1  inusm $4,186 (not less than 0)                        4.  Line 1 minus $8,371 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                               5.  Multiply line 4 by .013 (1.3%)
    6.  Line 3  inusm line 5 (not less than 0)                        6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                               7. Withholding tax
        line 2minus 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 .0465 (4.65%)                             2.  Multiply line 1 by .0465 (4.65%)
     3. Base allowance                                415             3. Base allowance                         830
    4.  Line 1  inusm $8,371 (not less than 0)                        4.  Line 1 minus $16,742 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                               5.  Multiply line 4 by .013 (1.3%)
    6.  Line 3  inusm line 5 (not less than 0)                        6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                               7. Withholding tax
        line 2minus 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 .0465 (4.65%)                             2.  Multiply line 1 by .0465 (4.65%)
     3. Base allowance                                2               3. Base allowance                         3
    4.  Line 1  inusm $32 (not less than 0)                           4.  Line 1 minus $64 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                               5.  Multiply line 4 by .013 (1.3%)
    6.  Line 3  inusm line 5 (not less than 0)                        6.  Line 3 minus line 5 (not less than 0)
     7. Withholding tax                                               7. Withholding tax
        line 2minus 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 filing status.

   Exam ple 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 .0465 (4.65%)               19  2.  Multiply line 1 by .0465 (4.65%)                     116
   3. Base allowance                             8        3.  Base allowance                                   6 9
   4.  Line 1 less $161 (not less than 0)        23 9     4.  Line 1 less $1,395 (not less than 0)  1,105 
   5.  Multiply line 4 by .013 (1.3%)            3        5.  Multiply line 4 by .013 (1.3%)                   14 
   6.  Line 3 less line 5 (not less than 0)      5        6.  Line 3 less line 5 (not less than 0)             55 
   7.  Withholding tax - line 2 less line 6           14  7.  Withholding tax - line 2 less line 6                 61

   Exam ple 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 .0465 (4.65%)               47  2.  Multiply line 1 by .0465 (4.65%)                     372
   3. Base allowance                             16       3.  Base allowance                                   104 
   4.  Line 1 less $322 (not less than 0)        678      4.  Line 1 less $2,09 3 (not less than 0)  5, 079
   5.  Multiply line 4 by .013 (1.3%)            9        5.  Multiply line 4 by .013 (1.3%)                   77 
   6.  Line 3 less line 5 (not less than 0)      7        6.  Line 3 less line 5 (not less than 0)             27
   7.  Withholding tax - line 2 less line 6           40  7.  Withholding tax - line 2 less line 6               345

   Exam ple 3 - Use Schedule 3, Se im m onthly/Married    Exam ple 6 - Use Schedule  ,8Daily/Married
   Payroll Period                  Sem m i onthly         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 .0465 (4.65%)               40  2.  Multiply line 1 by .0465 (4.65%)                     7
   3.  Base allowance                            35       3.  Base allowance                                   3 
   4.  Line 1 less $69 8 (not less than 0)       157      4.  Line 1 less $64 (not less than 0)                86 
   5.  Multiply line 4 by .013 (1.3%)            2        5.  Multiply line 4 by .013 (1.3%)                   1 
   6.  Line 3 less line 5 (not less than 0)      33       6.  Line 3 less line 5 (not less than 0)             2 
   7.  Withholding tax - line 2 less line 6            7  7.  Withholding tax - line 2 less line 6                 5
                                                  
                                                                                                                 page 11

- 12 -

Utah Withholding Tables
      Note: Use the Single column for taxpayers who file 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            1                                        0
            194        227           2                                         0           388        454            5                                        0
            227        260           4                                         0           454        519            9                                        0
            260        292           6                                         0           519        585            13                                       0
            292        325           8                                         0           585        650            17                                       0
            325        358           10                                        0           650        715            20                                       0
            358        390           12                                        2           715        781            24                                       4
            390        423           14                                        4           781        846            28                                       8
            423        456           16                                        6           846        912            32                                       12
            456        488           18                                        8           912        977            36                                       16
            488        521           20                                        10          977        1,042          40                                       20
            521        554           22                                        12    1,042            1,108          44                                       24
            554        587           24                                        14    1,108            1,173          48                                       28
            587        619           26                                        16    1,173            1,238          52                                       31
            619        652           28                                        18    1,238            1,304          55                                       35
            652        685           30                                        20    1,304            1,369          59                                       39
            685        717           32                                        22    1,369            1,435          63                                       43
            717        750           34                                        24    1,435            1,500          67                                       47
            750        783           36                                        25    1,500            1,565          71                                       51
            783        815           37                                        27    1,565            1,631          74                                       55
            815        848           39                                        29    1,631            1,696          77                                       59
            848        881           40                                        31    1,696            1,762          80                                       63
            881        913           42                                        33    1,762            1,827          83                                       66
            913        946           43                                        35    1,827            1,892          86                                       70
            946        979           45                                        37    1,892            1,958          90                                       74
            979        1,012         46                                        39    1,958            2,023          93                                       78
      1,012            1,044         48                                        41    2,023            2,088          96                                       82
      1,044            1,077         49                                        43    2,088            2,154          99                                       86
      1,077            1,110         51                                        45    2,154            2,219          102                                      90
      1,110            1,142         52                                        47    2,219            2,285          105                                      94
      1,142            1,175         54                                        49    2,285            2,350          108                                      98
      1,175            1,208         55                                        51    2,350            2,415          111                                      101
      1,208            1,240         57                                        53    2,415            2,481          114                                      105
      1,240            1,273         58                                        55    2,481            2,546          117                                      109
      1,273            1,306         60                                        57    2,546            2,612          120                                      113
      1,306            1,338         61                                        59    2,612            2,677          123                                      117
      1,338            1,371         63                                        60    2,677            2,742          126                                      121
      1,371            1,404         65                                        62    2,742            2,808          129                                      125
      1,404            1,437         66                                        64    2,808            2,873          132                                      129
      1,437            1,469         68                                        66    2,873            2,938          135                                      133
      1,469            1,502         69                                        68    2,938            3,004          138                                      136
      1,502            1,535         71                                        70    3,004            3,069          141                                      140
      1,535            1,567         72                                        72    3,069            3,135          144                                      144
      1,567            1,600         74                                        74    3,135            3,200          147                                      147
      1,600            1,633         75                                        75    3,200            3,265          150                                      150
      1,633            1,665         77                                        77    3,265            3,331          153                                      153
      1,665            1,698         78                                        78    3,331            3,396          156                                      156
      1,698            1,731         80                                        80    3,396            3,462          159                                      159
      1,731            1,763         81                                        81    3,462            3,527          162                                      162
      1,763            1,796         83                                        83    3,527            3,592          166                                      166
      1,796            1,829         84                                        84    3,592            3,658          169                                      169
      1,829            1,862         86                                        86    3,658            3,723          172                                      172
      1,862            1,894         87                                        87    3,723            3,788          175                                      175
      1,894            1,927         89                                        89    3,788            3,854          178                                      178

                                                                                                                                              page 12

- 13 -

   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                1                                    0            700        842           2                                         0
            421        492                5                                    0            842        983           11                                        0
            492        563                10                                   0            983        1,125         19                                        0
            563        633                14                                   0      1,125            1,267         28                                        0
            633        704                18                                   0      1,267            1,408         36                                        0
            704        775                22                                   0      1,408            1,550         44                                        1
            775        846                26                                   5      1,550            1,692         53                                        9
            846        917                31                                   9      1,692            1,833         61                                        18
            917        988                35                                   13     1,833            1,975         70                                        26
            988        1,058              39                                   17     1,975            2,117         78                                        34
      1,058            1,129              43                                   21     2,117            2,258         87                                        43
      1,129            1,200              47                                   26     2,258            2,400         95                                        51
      1,200            1,271              52                                   30     2,400            2,542         103                                       60
      1,271            1,342              56                                   34     2,542            2,683         112                                       68
      1,342            1,413              60                                   38     2,683            2,825         120                                       77
      1,413            1,483              64                                   42     2,825            2,967         129                                       85
      1,483            1,554              69                                   47     2,967            3,108         137                                       93
      1,554            1,625              73                                   51     3,108            3,250         146                                       102
      1,625            1,696              77                                   55     3,250            3,392         154                                       110
      1,696            1,767              81                                   59     3,392            3,533         161                                       119
      1,767            1,838              84                                   64     3,533            3,675         168                                       127
      1,838            1,908              87                                   68     3,675            3,817         174                                       136
      1,908            1,979              90                                   72     3,817            3,958         181                                       144
      1,979            2,050              94                                   76     3,958            4,100         187                                       152
      2,050            2,121              97                                   80     4,100            4,242         194                                       161
      2,121            2,192              100                                  85     4,242            4,383         201                                       169
      2,192            2,263              104                                  89     4,383            4,525         207                                       178
      2,263            2,333              107                                  93     4,525            4,667         214                                       186
      2,333            2,404              110                                  97     4,667            4,808         220                                       195
      2,404            2,475              113                                  102    4,808            4,950         227                                       203
      2,475            2,546              117                                  106    4,950            5,092         233                                       211
      2,546            2,617              120                                  110    5,092            5,233         240                                       220
      2,617            2,688              123                                  114    5,233            5,375         247                                       228
      2,688            2,758              127                                  118    5,375            5,517         253                                       237
      2,758            2,829              130                                  123    5,517            5,658         260                                       245
      2,829            2,900              133                                  127    5,658            5,800         266                                       254
      2,900            2,971              136                                  131    5,800            5,942         273                                       262
      2,971            3,042              140                                  135    5,942            6,083         280                                       270
      3,042            3,113              143                                  139    6,083            6,225         286                                       279
      3,113            3,183              146                                  144    6,225            6,367         293                                       287
      3,183            3,254              150                                  148    6,367            6,508         299                                       296
      3,254            3,325              153                                  152    6,508            6,650         306                                       304
      3,325            3,396              156                                  156    6,650            6,792         313                                       313
      3,396            3,467              160                                  160    6,792            6,933         319                                       319
      3,467            3,538              163                                  163    6,933            7,075         326                                       326
      3,538            3,608              166                                  166    7,075            7,217         332                                       332
      3,608            3,679              169                                  169    7,217            7,358         339                                       339
      3,679            3,750              173                                  173    7,358            7,500         345                                       345
      3,750            3,821              176                                  176    7,500            7,642         352                                       352
      3,821            3,892              179                                  179    7,642            7,783         359                                       359
      3,892            3,963              183                                  183    7,783            7,925         365                                       365
      3,963            4,033              186                                  186    7,925            8,067         372                                       372
      4,033            4,104              189                                  189    8,067            8,208         378                                       378
      4,104            4,175              192                                  192    8,208            8,350         385                                       385

                                                                                                                                               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           7                                        0       4,200            5,050            13                                      0
      2,525            2,950           32                                       0       5,050            5,900            64                                      0
      2,950            3,375           57                                       0       5,900            6,750            114                                     0
      3,375            3,800           83                                       0       6,750            7,600            165                                     0
      3,800            4,225           108                                      0       7,600            8,450            216                                     0
      4,225            4,650           133                                      2       8,450            9,300            266                                     4
      4,650            5,075           158                                     27       9,300    10,150                   317                                     55
      5,075            5,500           184                                     53       10,150   11,000                   367                                     105
      5,500            5,925           209                                     78       11,000   11,850                   418                                     156
      5,925            6,350           234                                     103      11,850   12,700                   468                                     207
      6,350            6,775           260                                     129      12,700   13,550                   519                                     257
      6,775            7,200           285                                     154      13,550   14,400                   570                                     308
      7,200            7,625           310                                     179      14,400   15,250                   620                                     358
      7,625            8,050           335                                     204      15,250   16,100                   671                                     409
      8,050            8,475           361                                     230      16,100   16,950                   721                                     459
      8,475            8,900           386                                     255      16,950   17,800                   772                                     510
      8,900            9,325           411                                     280      17,800   18,650                   822                                     561
      9,325            9,750           437                                     306      18,650   19,500                   873                                     611
      9,750    10,175                  462                                     331      19,500   20,350                   924                                     662
      10,175   10,600                  483                                     356      20,350   21,200                   966                                     712
      10,600   11,025                  503                                     381      21,200   22,050                   1,006                                   763
      11,025   11,450                  523                                     407      22,050   22,900                   1,045                                   813
      11,450   11,875                  542                                     432      22,900   23,750                   1,085                                   864
      11,875   12,300                  562                                     457      23,750   24,600                   1,124                                   915
      12,300   12,725                  582                                     483      24,600   25,450                   1,164                                   965
      12,725   13,150                  602                                     508      25,450   26,300                   1,203                    1,016
      13,150   13,575                  621                                     533      26,300   27,150                   1,243                    1,066
      13,575   14,000                  641                                     558      27,150   28,000                   1,282                    1,117
      14,000   14,425                  661                                     584      28,000   28,850                   1,322                    1,167
      14,425   14,850                  681                                     609      28,850   29,700                   1,361                    1,218
      14,850   15,275                  700                                     634      29,700   30,550                   1,401                    1,269
      15,275   15,700                  720                                     660      30,550   31,400                   1,440                    1,319
      15,700   16,125                  740                                     685      31,400   32,250                   1,480                    1,370
      16,125   16,550                  760                                     710      32,250   33,100                   1,519                    1,420
      16,550   16,975                  779                                     735      33,100   33,950                   1,559                    1,471
      16,975   17,400                  799                                     761      33,950   34,800                   1,598                    1,521
      17,400   17,825                  819                                     786      34,800   35,650                   1,638                    1,572
      17,825   18,250                  839                                     811      35,650   36,500                   1,677                    1,623
      18,250   18,675                  859                                     837      36,500   37,350                   1,717                    1,673
      18,675   19,100                  878                                     862      37,350   38,200                   1,757                    1,724
      19,100   19,525                  898                                     887      38,200   39,050                   1,796                    1,774
      19,525   19,950                  918                                     912      39,050   39,900                   1,836                    1,825
      19,950   20,375                  938                                     938      39,900   40,750                   1,875                    1,875
      20,375   20,800                  957                                     957      40,750   41,600                   1,915                    1,915
      20,800   21,225                  977                                     977      41,600   42,450                   1,954                    1,954
      21,225   21,650                  997                                     997      42,450   43,300                   1,994                    1,994
      21,650   22,075                  1,017                                   1,017    43,300   44,150                   2,033                    2,033
      22,075   22,500                  1,036                                   1,036    44,150   45,000                   2,073                    2,073
      22,500   22,925                  1,056                                   1,056    45,000   45,850                   2,112                    2,112
      22,925   23,350                  1,076                                   1,076    45,850   46,700                   2,152                    2,152
      23,350   23,775                  1,096                                   1,096    46,700   47,550                   2,191                    2,191
      23,775   24,200                  1,115                                   1,115    47,550   48,400                   2,231                    2,231
      24,200   24,625                  1,135                                   1,135    48,400   49,250                   2,270                    2,270
      24,625   25,050                  1,155                                   1,155    49,250   50,100                   2,310                    2,310

                                                                                                                                                 page 14

- 15 -

   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                        27                                0            32         39                  0                                   0
      10,100   11,800                        128                               0            39         45                  0                                   0
      11,800   13,500                        229                               0            45         52                  1                                   0
      13,500   15,200                        330                               0            52         58                  1                                   0
      15,200   16,900                        431                               0            58         65                  2                                   0
      16,900   18,600                        532                               8            65         72                  2                                   0
      18,600   20,300                        633                               110          72         78                  2                                   0
      20,300   22,000                        735                               211          78         85                  3                                   1
      22,000   23,700                        836                               312          85         91                  3                                   1
      23,700   25,400                        937                               413          91         98                  4                                   2
      25,400   27,100                        1,038                             514          98         104                 4                                   2
      27,100   28,800                        1,139                             615          104        111                 4                                   2
      28,800   30,500                        1,240                             717          111        117                 5                                   3
      30,500   32,200                        1,342                             818          117        124                 5                                   3
      32,200   33,900                        1,443                             919          124        130                 6                                   4
      33,900   35,600                        1,544                          1,020           130        137                 6                                   4
      35,600   37,300                        1,645                          1,121           137        143                 6                                   4
      37,300   39,000                        1,746                          1,222           143        150                 7                                   5
      39,000   40,700                        1,847                          1,323           150        157                 7                                   5
      40,700   42,400                        1,932                          1,425           157        163                 7                                   5
      42,400   44,100                        2,011                          1,526           163        170                 8                                   6
      44,100   45,800                        2,090                          1,627           170        176                 8                                   6
      45,800   47,500                        2,169                          1,728           176        183                 8                                   7
      47,500   49,200                        2,248                          1,829           183        189                 9                                   7
      49,200   50,900                        2,327                          1,930           189        196                 9                                   7
      50,900   52,600                        2,406                          2,031           196        202                 9                                   8
      52,600   54,300                        2,485                          2,133           202        209                 10                                  8
      54,300   56,000                        2,564                          2,234           209        215                 10                                  9
      56,000   57,700                        2,644                          2,335           215        222                 10                                  9
      57,700   59,400                        2,723                          2,436           222        228                 10                                  9
      59,400   61,100                        2,802                          2,537           228        235                 11                                  10
      61,100   62,800                        2,881                          2,638           235        242                 11                                  10
      62,800   64,500                        2,960                          2,740           242        248                 11                                  11
      64,500   66,200                        3,039                          2,841           248        255                 12                                  11
      66,200   67,900                        3,118                          2,942           255        261                 12                                  11
      67,900   69,600                        3,197                          3,043           261        268                 12                                  12
      69,600   71,300                        3,276                          3,144           268        274                 13                                  12
      71,300   73,000                        3,355                          3,245           274        281                 13                                  12
      73,000   74,700                        3,434                          3,346           281        287                 13                                  13
      74,700   76,400                        3,513                          3,448           287        294                 14                                  13
      76,400   78,100                        3,592                          3,549           294        300                 14                                  14
      78,100   79,800                        3,671                          3,650           300        307                 14                                  14
      79,800   81,500                        3,750                          3,750           307        313                 14                                  14
      81,500   83,200                        3,829                          3,829           313        320                 15                                  15
      83,200   84,900                        3,908                          3,908           320        327                 15                                  15
      84,900   86,600                        3,987                          3,987           327        333                 15                                  15
      86,600   88,300                        4,066                          4,066           333        340                 16                                  16
      88,300   90,000                        4,145                          4,145           340        346                 16                                  16
      90,000   91,700                        4,225                          4,225           346        353                 16                                  16
      91,700   93,400                        4,304                          4,304           353        359                 17                                  17
      93,400   95,100                        4,383                          4,383           359        366                 17                                  17
      95,100   96,800                        4,462                          4,462           366        372                 17                                  17
      96,800   98,500                        4,541                          4,541           372        379                 17                                  17
      98,500   100,200                       4,620                          4,620           379        385                 18                                  18

                                                                                                                                               page 15

PDF file checksum: 3305342374

(Plugin #1/9.12/13.0)