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!
Rev. 4/24

Effective June 1 2024Effective June 1 2024Effective June 1 2024Effective June 1 2024Effective June 1 2024Effective June 1 2024Effective June 1 2024Effective June 1, 2024Effective June 1, 2024Effective June 1 2024Effective June 1 2024Effective June 1 2024EffEffEffEffEffEffEffective June 1 2024Effective June 1, 2024Effective June 1 2024EffectiveEffectiveEffective June 1 2024tititi tititi JJJJJJJJJune 1une 1 , 1 20241 20241 20241 2021 20241 2024,, 202, 202,,,,44

210 North 1950 West
Salt Lake City, Utah 84134
801-297-2200
The income tax withholding tables in 1-800-662-4335
this revision are eff ective for pay periods
beginning on or after June 1, 2024

!"# $%

Contents
Electronic Filing Requirements ........................................................ 2 Changing or Closing an Account ............................................... 6
General Information ......................................................................... 2 Agencies .......................................................................................... 6
Employment Tax Workshops ...................................................... 2 Internal Revenue Service .......................................................... 6
Who Must Withhold Taxes .......................................................... 2 Utah State Tax Commission ....................................................... 6
Employer Withholding Exemption ......................................... 2 Social Security Administration ................................................... 6
Employee Withholding Exclusions ............................................. 2 Utah Dept. of Workforce Services .............................................. 6
Nonresident Employees Working Temporarily in Utah .......... 2 Labor Commission of Utah ........................................................ 6
Interstate Transportation Wages ........................................... 2 Utah Withholding Taxes Calendar .................................................... 7
Active Duty Service Member’s Nonresident Utah Withholding Schedules............................................................ 8
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 ............................... 3DRAFT 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 ............................................................. 3
Payroll Service Providers ...................................................... 4
Liability .................................................................................. 4
Annual Reconciliation ................................................................ 4PENDING
Amended Reconciliations ..................................................... 4
Late and/or Incorrect Filings ................................................. 4
Balancing the Reconciliation ................................................. 4 PUBLIC
Withholding Filing Record .......................................................... 4
Due Dates .................................................................................. 4
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 E-Verify for Employers
W-2 and 1099 Requirements ..................................................... 5 MEETINGEmployers can help prevent identity theft by verifying the
Amending W-2s ......................................................................... 5 social security numbers of job applicants. E-Verify is a free
Penalties and Interest ................................................................ 5 service of the U.S. Department of Homeland Security that
Late Filing and Late Payments ............................................. 5 verifi es employment eligibility through the Internet. Employ-
Annual Reconciliation ........................................................... 5 ers can use E-Verify at .
Interest .................................................................................. 6

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federal and state income taxes and explain federal and state
Electronic Filing Requirements
• You must fi le Utah withholding tax returns, W-2s and 1099s fi ling and paying requirements. See % below, for more
(with Utah tax withheld) electronically. information.
• Your annual reconciliation is combined with your fourth
quarter return (quarterly fi lers) or your annual return (annual Who Must Withhold Taxes
fi lers). You must withhold Utah income tax (unless the employee has fi led
a withholding exemption certifi cate) if you:
• File and amend returns electronically on our secure web-
site at tap.utah.gov. We will reject any withholding forms • pay wages to any employee for work done in Utah;
received on paper. • pay wages to Utah resident employees for work done outside
• You may pay withholding tax online or by check. If pay- Utah (you may reduce the Utah tax by any tax withheld by the
ing by check, print a payment coupon (TC-941PC) from other state); or
. • make payments reported on forms 1099 (or as required
under Utah Code §59-10-405).

Important Reminders Employer Withholding Exemption
• It is a class B misdemeanor to have Utah employees with- You may be exempt from Utah withholding requirements if you
out a withholding license. See '( ) do business in Utah for 60 days or less in a calendar year and
below. have Tax Commission approval. If you do business for more than
60 days, you must withhold taxes for the entire period unless
• If you fi le federal form 944, Employer’s Annual Federal you can show good cause. In that case, the Tax Commission may
Tax Return, you may fi le and pay your Utah withholding extend the exemption for 30 days. See Utah Code §59-10-402(2).
tax annually.
Submit exemption requests to:
• If you do not meet the criteria in Utah Code §§59-10-402,
404 and 405, you are not required to have a Utah with- Waivers
holding account or to withhold Utah tax. Also, if you are Utah State Tax Commission
not required to withhold Utah tax on a form 1099, you 210 N 1950 W
are not required to submit the 1099 form or to report Salt Lake City, UT 84134-2000
the wages or compensation on your Utah withholding or #$ This exemption is for the employer, not the employee.
reconciliation forms. The employee must still fi le and pay Utah tax on all Utah wages.
Report Utah wages on form W-2, box 16.
• If you withheld tax from a nonresident professional
athlete, you must complete the Worksheet for Nonresi-
dent Professional Athletes when you electronically fi le Employee Withholding Exclusions
your annual reconciliation. Download the worksheet at
. Nonresident Employees Working
Temporarily in Utah
The wages of certain nonresidents working temporarily in Utah
are exempt from Utah withholding requirements. See Utah Code
General Information §§59-10-402 and 59-10-117.5.
This publication includes: DRAFT Do not withhold Utah taxes for or report wages as Utah wages of
• requirements for fi ling and paying Utah withholding tax, a nonresident employee who:
• requirements for fi ling the Utah annual reconciliation, 1. has no other sources of Utah income,
• requirements for electronic fi ling, 2. works in Utah for 20 days or less, and
• withholding tax schedules for calculating Utah withholding 3. is a resident of a state that either:
tax from employees’ wages, and a) does not have an income tax, or
• Utah withholding tax tables for quick lookup. b) exempts the wages of nonresidents from taxation with
For questions about Utah withholding tax, seePENDING, or an exclusion similar to this one.
call us at 801-297-2200 (1-800-662-4335 outside the Salt Lake This exclusion does not apply to:
area).
1. professional athletes;
This publication does not cover Utah withholding re- PUBLIC
quirements for mineral production or pass-through 2. professional entertainers;
entities. See and 3. prominent persons who perform services on a per-event
. basis;
! 4. real property laborers; or
" Contact the Internal Revenue Service (IRS) (see 5. any employee who, during the year prior to the current tax
% below). year, was either a key employee or, in the case of a non-corpo-
rate employer, an employee/offi cer who is one of the 50 highest-
paid employees (see defi nitions in IRC §416(i))MEETING
Employment Tax Workshops
The Tax Commission (together with the IRS, Workforce Services,
and the Labor Commission) holds Employment Tax Workshops Interstate Transportation Wages
sponsored by the Utah Small Business Development Centers Wages of interstate transportation employees are taxable only in
(SBDC). These workshops teach employers how to withhold the state of their residency (see Public Law 101-322).

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To qualify, the employee must: 1. Taxpayer Access Point at (“&&!-
1. work for an interstate railroad, interstate motor carrier or .!,/01link), or
interstate private carrier; 2. 2 3&2 4 5 %at
2. be a nonresident of Utah; !(multiple Utah agencies).

3. have regularly assigned duties in more than one state; Federal Employer Identification Number
4. be subject to the jurisdiction of the U.S. Secretary of Trans- Employers must get a federal employer identifi cation number
portation; and (EIN) from the IRS before registering in Utah.
5. be an operator, mechanic or someone directly responsible You can request an EIN through the IRS’s 2 *6&&
for the safety of a motor vehicle. at . Contact the IRS at 1-800-829-4933 for more
“On-call” or “as-needed” duties are not considered “regularly as- information.
signed duties.” If you change your EIN with the IRS, you must also change your
A qualifi ed employee must give the employer federal form W-4, Utah withholding account number (see tap.utah.gov).
* & +) and write “Utah Only - Ex- If you changed the EIN and Utah withholding account numbers
empt, Interstate Transportation” under box 4c. during the year, you may need to fi le form TC-941D, &
The employee must notify the employer immediately if they no 5 &. See 4% 5 below.
longer qualify for the exclusion.
Bond Requirements for Utah
Do not report the employee’s wages as Utah wages in box 16 of
You may have to post a bond of $25,000 to $500,000 if you have
form W-2 and do not withhold any Utah tax on the wages.
a history of fi ling or paying late. See Utah Code §59-10-405.5(6).
See ( on federal form W-4.
How Much to Withhold
Active Duty Service MemberÊs Nonresident Withhold amounts based on your employee’s federal W-4 form
Spouse Wages and the Utah withholding schedules or tables in this publication.
If a nonresident active duty military service member and a non- See Utah Rules R865-9I-14 and 15.
military spouse have the same domicile and the service member
moves to Utah under military orders, the spouse’s domicile does
not change when moving to live with the service member. All of the How to File Returns
spouse’s income is exempt from Utah income tax. You must fi le returns electronically and pay all amounts withheld
to the Tax Commission by the due dates.
A qualifi ed spouse receiving employee wages should give his
or her employer a federal form W-4, * & +) You must fi le a return for each fi ling period, even if you don’t
, with the following change: withhold taxes during a period. We may assess a non-fi ling pen-
alty if you make a payment without fi ling a return.
• Write “Utah Only - Exempt, Military Spouse” under box 4c.
See detailed fi ling instructions and fi le returns online at
Do not withhold any Utah tax on wages paid to a qualifi ed
spouse. Even though the Utah wages are tax-exempt, report . Also see .
them on form W-2, box 16.
Filing with No Tax Liability (Zero Returns)
A qualifi ed spouse must notify their employer immediately if If there is no withholding for the period, you must fi le a return
they no longer qualify for the exclusion.DRAFT showing zeros. Failing to do so will result in an estimated tax
assessment.
Definitions If you have no withholding for the entire year, you must still fi le
an annual reconciliation (as part of the fourth quarter return) by
Wages January 31 of the following year. Failure to do so may result in
Wages are payments or compensation for services performed by penalties.
an employee for an employer. This includes payments in a form
other than cash. Utah defi nes wages by the Internal Revenue
Amended Returns
Code, Section 3401(a).
PENDING An amended return replaces a previously fi led return. Enter the
total corrected amounts, not the amount of the adjustment.
Utah Taxable Wages
Utah calculates withholding tax based on wages subject to File amended returns online at . Reopen the return
federal withholding tax (as defi ned by the IRS). #! PUBLIC in your online account, click the amended box, make any correc-
tions, and resubmit the return.
%& Pay any additional taxes you owe (see '7$ #
below). Include interest calculated from the original due date to
Household Employees your payment date. Find interest rates in Pub 58, 8
Household employees provide domestic services in private at .
homes, college clubs, fraternities, and sororities. Utah income tax
may be withheld from household employees’ wages if both the
How to Make Payments
employer and the employee agree. MEETING
#) $*
Pay online at , or mail your payment with
How to Get a Withholding Account payment coupon TC-941PC. Print payment coupons at
If you must withhold Utah taxes, you can get a withholding tax .
account online:

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Pay online using: Balancing the Reconciliation
• + ,+ -./— You If the total Utah taxes withheld as reported on forms W-2 and 1099
initiate this payment through your fi nancial institution (they does not match the total Utah taxes reported on your quarterly or an-
may charge a transaction fee). See * 9 nual withholding return(s), your reconciliation is unbalanced and must
*9!at . be fi xed.

• ./0!1" — You authorize the Tax Commission . # !
to initiate this payment (there is no transaction fee). Go to If you fi le Utah withholding under a single account number, bal-
for more information. ance your reconciliation following these steps:
• — Pay electronically with a credit card at 1. Review your records and fi nd the error.
. You will be charged a convenience fee for this
service. 2. File an amended withholding tax return(s) to correct the
error.
Payroll Service Providers 3. File your reconciliation showing the corrected amounts and
Payroll service providers may handle all withholding record ensure that everything balances. Withholding reported for all
keeping, payments and reconciliations for an employer. / periods must equal the Utah withholding shown on all W-2
2 ! and 1099 forms.
! 4. If you underpaid one or more periods, pay the additional tax
due with the amended return, plus interest from the original
Liability due date for the period. See Pub 58, 8
Employers are liable for the tax required to be withheld — not # . Pay online at , or if you are mailing a
their employees. If you fail to pay any of the withheld taxes, we check, include the TC-941PC payment coupon.
may put a lien on your business assets and personal property.
5. If you overpaid one or more periods, send a letter to the Tax
Commission with your account number, name, contact infor-
Annual Reconciliation mation, an explanation of the error, and if you would like the
You must fi le an annual reconciliation for each year (or partial overpayment refunded or applied to another tax period.
year) you have a withholding tax account, even if you have no
employees or withholding to report for the year. Both quarterly 5. # !
and annual fi lers must fi le annual reconciliations. If you reported and paid Utah withholding tax under multiple
account numbers, balance your reconciliation following these
steps:
Your reconciliation is combined with your fourth quarter 1. On forms W-2 and 1099, use the Utah account number
withholding tax return (quarterly fi lers) or your annual with- directly associated with the EIN also used on the withholding
holding tax return (annual fi lers). documents.
2. File a reconciliation for each account, reporting what was
If reconciling a tax year before 2018, you must fi le the fi led and paid in the quarters for the account.
reconciliation return in addition to and separately from your 3. On the reconciliation for each account, report and electroni-
quarterly or annual withholding return(s). cally fi le the state copy of the W-2s and 1099s issued for the
See 2 9%DRAFTaccount.
at for 4. Complete and submit a paper form TC-941D, &
step-by-step annual reconciliation instructions. 5 &, to show that the total amounts of Utah tax withheld
on all your account balances with the W-2s and 1099s issued.
Amended Reconciliations
Fax the completed TC-941D to 801-297-6357, or mail to:
An amended reconciliation replaces a previously fi led reconcili-
ation. Amend online at . Reopen the reconciliation Utah State Tax Commission
in your online account, click the amended box, make any cor- Technical Research Unit
rections, and resubmit the reconciliation. Submit 210 N 1950 W
W-2s and 1099s. PENDING Salt Lake City, UT 84134-7000

Late and/or Incorrect Filings Withholding Filing Record
We will assess a penalty if you: Keep a record of taxes withheld and paid to the Tax Commission
PUBLIC for at least four years from the due date of the income tax return
1. fail to fi le a complete and accurate reconciliation by January
reporting wages.
31 (see ),
2. do not correctly prepare your W-2s or 1099s (see )
5 : ), or Due Dates
.2
3. are an employer and do not fi le electronically.
See # below. Utah does not follow the federal withholding payment periods.
Also see 2 9%at Utah only requires that payments be made monthly, quarterly MEETING
" or annually. The IRS semiweekly deposit and $100,000 next day
deposit rules do not apply to Utah withholding taxes.

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   Annual Returns with Annual Payments                                       In addition to federal requirements, wage and earning docu-
   If you report federal household employment taxes for household            ments reporting Utah income or withholding must include the 
   employees on federal form 1040, Schedule H, or fi le federal form         following information:
   944, you can pay Utah withholding taxes for these same employ-            • Your federal Employer Identifi cation Number (EIN).
   ees annually. The Utah return and payment are due January 31 
   after the year wages were paid.                                           • The recipient’s federal Employer Identifi cation Number (EIN 
                                                                               or SSN).
   Quarterly Returns with Quarterly Payments                                 • Your Utah withholding account number — the 14-digit num-
   If you withhold less than $1,000 each month, fi le and pay your             ber ending in WTH. (If this number won’t fi t in the space on 
   Utah withholding taxes quarterly. Quarterly returns and pay-                your W-2 form, you may leave out the dashes in the account 
   ments are due by the last day of the month after the quarter                number.)
   ends, as follows:                                                         • The amount of income from Utah sources.
                                                                             • The amount of Utah taxes withheld, if any.
   6+*        00
   January - March                 April 30                                  Failure to provide all required information on W-2s and 1099s 
   April - June                    July 31                                   may result in penalties.
   July - September                October 31                                For other Utah withholding requirements information, call 801-
   October - December              January 31                                297-3811 or TDD 801-297-2020.

   Quarterly fi lers may voluntarily change to quarterly returns with 
   monthly payments. See 9%3,%	in this publication.          Amending W-2s
                                                                             7   
   Quarterly Returns with Monthly Payments                                   If you reported incorrect information on an employee’s W-2, you 
   If you withhold $1,000 or more each month, you must fi le quar-           must fi le a corrected W-2. File the correction as a W-2c. Only fi le W-
   terly, but pay your Utah withholding taxes monthly. Payments              2cs for the W-2s you are correcting. When entering the data on the 
   are due the last day of the following month:                              W-2c, only enter information in the fi elds you are changing.

   5* *            00                                  Penalties and Interest
   January                         February 28 (or 29)
   February                        March 31                                  Late Filing and Late Payments
   March                           April 30                                  We may assess late fi ling and late payment penalties on non- 
   April                           May 31                                    and late-fi led returns and payments made after the due date. 
   May                             June 30                                   See Pub 58, 8		
   June                            July 31                                   The withholding penalty structure is:
   July                            August 31
   August                          September 30                                0:    *. ;
   September                       October 31                                  1-5           $20 or 2% of the outstanding tax
   October                         November 30                                 6-15          $20 or 5% of the outstanding tax
   November                        December 31                                 16 or more    $20 or 10% of the outstanding tax
   December                        January 31
                                   DRAFT 
                                                                             Penalties are assessed for failing to fi le a tax due return and fail-
   Annual Reconciliations, W-2s and 1099s
                                                                             ing to pay tax due. A second penalty will be applied if the tax is 
   7   !893                               still unpaid 90 days after the due date.
   File copies of all forms W-2 and 1099 issued to employees and 
                                                                             Submitting incorrect forms or forms with missing information 
   payees with your reconciliation.
                                                                             may also result in penalties. See Pub 58, 8		
   #$We will not issue income tax refunds to your employees              #		.
   before March 1 unless you electronically fi le your complete 
   reconciliation by January 31 (see Utah Code §59-10-529.1). You            Annual Reconciliation
   must fi le an annual reconciliation if your account is open for any PENDING We may assess penalties if you fail to fi le an annual reconciliation 
   part of the year.                                                         electronically, accurately and completely by January 31 (see Utah 
                                                                             Code §§59-1-401(8) and 59-1-401(13)).
   Filing Status Changes                                                     PUBLICThe penalties are:
   The Tax Commission reviews each withholding account annually 
                                                                             • $50 for an annual reconciliation fi led more than 14 days late; 
   to determine if the reporting and payment periods should change 
   (based on the previous year’s fi lings). Quarterly payers may voluntarily   
   change to paying monthly by submitting a written request by fax to        • $30 for each W-2 and 1099 between 15 and 30 days late (up 
   801-297-7579 or by mail to:                                                 to $75,000);
   Exceptions Processing                                                     • $60 for each W-2 and 1099 fi led between 31 days late and 
   Utah State Tax Commission                                                   June 1 (up to $200,000); and
   210 N 1950 W                                                              • MEETING$100 for each W-2 and 1099 fi led after June 1 (up to 
   Salt Lake City, UT 84134-3310                                               $500,000).

   W-2 and 1099 Requirements
   By January 31 you must give all employees a legible W-2 or 1099 
   form showing taxes withheld during the previous year. 

                                                                                                                                        page 5

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   Interest                                                          Agencies
   The for all taxes and fees is two percentage points Contact the following agencies for more information about state 
   above the federal short-term rate for the prior fourth calendar   and federal withholding requirements.
   quarter. See Pub 58, 8		.
                                                                     Internal Revenue Service
   Changing or Closing an Account
   Use TC-69C, 6	,%	!-to:               +<  	
                                                                       	
   • Report changes to your business or mailing address              801-799-6963
   • Change your business name                                       1-800-829-1040 (for individuals)
   • Notify the Tax Commission you have changed your business        1-800-829-4933 (for businesses)
     ownership status                                                

   • Close your account                                              + *! 
   Get forms online at .                                            1-800-829-3676
   You must close your Utah withholding account and open a new       + =*!
   account if your EIN changes with the IRS (for example, you change 
   from a sole proprietor to partnership). Login to tap.utah.gov to  Utah State Tax Commission
   open an account with your new EIN.
                                                                     <  	
   You must close your account if you sell your business or stop     801-297-2200
   doing business in Utah. If you do not close your account, we will 1-800-662-4335
   assess an estimated tax, including late penalties and interest.   
   % !
                                                                       	
                                                                     Small Business Development Center
                                      
                                                                      !  
                                                                     801-957-5441

                                                                     Social Security Administration
                                                                     866-851-5275
                                                                     1-800-772-1213
                                                                        
                                                                     Utah Dept. of Workforce Services
                                                                        
                                                                     801-526-9235
                                                                     1-800-222-2857
                                     DRAFT ?!?!>   

                                                                     Labor Commission of Utah
                                                                     %>@ 
                                                                     801-530-6800
                                                                     1-800-530-5090
                                                                     !   

                                     PENDING 

                                                                     PUBLIC 

                                                                     MEETING

                                                                                                        page 6

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Utah Withholding Taxes Calendar
   The following is a list of important Utah withholding tax dates.                   #)	$Returns and full payment must be submitted by the 
   (See federal dates in IRS Publication 15.)                                         due date (or next business day if the due date falls on Saturday, 
                                                                                      Sunday or a legal holiday).

   00              .                     5*                   6*               .*

   893            Give forms W-2 and 1099 to       Electronically fi le fourth      Electronically fi le and       Electronically fi le and pay an-
                         employees and payees.            quarter return and pay           pay fourth quarter with-       nual withholding tax online 
                         Electronically fi le annual rec- December withholding tax         holding tax online at          at , or pay by 
                         onciliation (including W-2s      online at  , or     2or pay by        check with TC-941PC
                         and 1099s).                      pay by check with TC-941PC       check with TC-941PC

   +!(4                                            Pay January withholding 
                                                          tax online at ,
                                                          or by check with TC-941PC

   5 93                                               Pay February withholding tax 
                                                          online at , or by 
   end of fi rst quarter                                  check with TC-941PC

   .9'                                               Electronically fi le fi rst      Electronically fi le and pay 
                                                          quarter return and pay           fi rst quarter withholding tax 
                                                          March withholding tax            online at , or 
                                                          online at  ,        pay by check with TC-941PC
                                                          or pay by check with 
                                                          TC-941PC

   593                                                 Pay April withholding tax 
                                                          online at , or by 
                                                          check with TC-941PC

   89'                                                Pay May withholding tax 
                                                          online at , or by 
   end of second quarter                                  check with TC-941PC

   893                                                Electronically fi le second      Electronically fi le and pay 
                                                          quarter return and pay June      second quarter withhold-
                                                          withholding tax online at        ing tax online at 
                                                           , or pay by        , or pay by check with 
                                                          check with TC-941PC              TC-941PC

   .93                         DRAFTPay July withholding tax 
                                                          online at , or by 
                                                          check with TC-941PC

    !9'                                           Pay August withholding tax 
                                                          online at , or by 
   end of third quarter                                   check with TC-941PC

   ) !93                                             Electronically fi le third quar- Electronically fi le and pay 
                                                          ter return and pay               third quarter withholding tax 
                                              PENDINGSeptember withholding tax             online at, or 
                                                          online at  , or     pay by check with TC-941PC
                                                          pay by check with TC-941PC

                                                                        PUBLIC 
   # !9'                                            Pay October withholding tax 
                                                          online at , or by 
                                                          check with TC-941PC

   0  !93                                            Pay November withholding 
                                                          tax online at , 
   end of fourth quarter                                  or by check with TC-941PC

                                                                                       MEETING

                                                                                                                                           page 7

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Utah Withholding Schedules                                                             # !
                                                                      <   
   Instructions                                                        Weekly             52               Schedule 1
   Follow the instructions below to compute the employee’s Utah        Biweekly           26               Schedule 2
   income tax withholding.                                             Semimonthly        24               Schedule 3
   1.   Find the appropriate Utah Schedule based on the payroll        Monthly            12               Schedule 4
   period (see following chart) and the employee’s fi ling status      Quarterly          4                Schedule 5
   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.                                                Utah State Tax Commission
                                                                       210 North 1950 West
                                                                       Salt Lake City, UT  84134
                                                                       801-297-7705
                                                                       1-800-662-4335 ext. 7705

                               DRAFT 

                               PENDING 

                                                                     PUBLIC 

                                                                       MEETING

                                                                                                                     page 8

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8WDK 6FKHGXOH                               :((./< Payroll Period (52 pay periods per year)
Single                                                           Married
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
  3.  Base allowance                        8                     3.  Base allowance                        17
 4.  Line 1  inusm $170 (not less than 0)                         4.  Line 1 m inus $33 9(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 .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
  3.  Base allowance                        17                    3.  Base allowance                        34
 4.  Line 1  inusm $33  (not9 less than 0)                        4.  Line 1 m inus $67 9(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 .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
  3.  Base allowance                        DRAFT18               3.  Base allowance                        37
 4.  Line 1  inusm $368 (not less than 0)                         4.  Line 1 minus $736 (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) 
                                            PENDING 

8WDK 6FKHGXOH                               0217+/< Payroll Period (12 pay periods per year)
Single                                                  PUBLICMarried
   1.  Utah taxable wages                                         1.  Utah taxable wages
  2.  Multiply line 1 by .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
  3.  Base allowance                        37                    3.  Base allowance                        73
 4.  Line 1  inusm $736 (not less than 0)                         4.  Line 1 minus $1,471 (not less than 0)
  5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)MEETING
 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

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   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 .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
     3. Base allowance                               110             3. Base allowance                         220
    4.  Line 1  inusm $2,207 (not less than 0)                       4.  Line 1 minus $4,413 (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 .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
     3. Base allowance                               220             3. Base allowance                         440
    4.  Line 1  inusm $4,413 (not less than 0)                       4.  Line 1 minus $8,826 (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 .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
     3. Base allowance                         DRAFT440              3. Base allowance                         880
    4.  Line 1  inusm $8,826 (not less than 0)                       4.  Line 1 minus $17,652 (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) 
                                               PENDING 

   8WDK 6FKHGXOH                               '$,/< or 0,6&(//$1(286 Payroll Period 
   Single                                                 PUBLICMarried
     1.  Utah taxable wages                                          1.  Utah taxable wages
     2.  Multiply line 1 by .0455 (4.55%)                            2.  Multiply line 1 by .0455 (4.55%)
     3. Base allowance                               2               3. Base allowance                         3
    4.  Line 1  inusm $34 (not less than 0)                          4.  Line 1 minus $68 (not less than 0)
     5.  Multiply line 4 by .013 (1.3%)                              5.  Multiply line 4 by .013 (1.3%)MEETING
    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

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

   Example 1 - Use Schedule 1, Weekly/Single              Example 4 - Use Schedule 4, Monthly/Married
   Payroll Period                  Weekly                 Payroll Period                               Monthly 
   Filing Status                   Single                 Filing Status                                Married 
   Utah Taxable Wages              $400                   Utah Taxable Wages                           $7,800  
                                                                                                                    
   1.  Utah taxable wages                          400    1.  Utah taxable wages                                    7,800
   2.  Multiply line 1 by .0455 (4.55%)               18  2.  Multiply line 1 by .0455 (4.55%)                       355
   3. Base allowance                             8        3.  Base allowance                                     73 
   4.  Line 1 less $170 (not less than 0)        230      4.  Line 1 less $1,471 (not less than 0)  6,32         9
   5.  Multiply line 4 by .013 (1.3%)            3        5.  Multiply line 4 by .013 (1.3%)                     82 
   6.  Line 3 less line 5 (not less than 0)      5        6.  Line 3 less line 5 (not less than 0)               0 
   7.  Withholding tax - line 2 less line 6           13  7.  Withholding tax - line 2 less line 6                  355

   Example 2 - Use Schedule 2, Biweekly/Single            Example 5 - Use Schedule 5, Quarterly/Single
   Payroll Period                  Biweekly               Payroll Period                               Quarterly 
   Filing Status                   Single                 Filing Status                                Single 
   Utah Taxable Wages              $2,600                 Utah Taxable Wages                           $9,000  
                                                                                                                    
   1.  Utah taxable wages                         2,600   1.  Utah taxable wages                                     ,0009
   2.  Multiply line 1 by .0455 (4.55%)            118    2.  Multiply line 1 by .0455 (4.55%)                       410
   3. Base allowance                             17       3.  Base allowance                                     110 
   4.  Line 1 less $33 9 (not less than 0)    2,261       4.  Line 1 less $2,207 (not less than 0)  6,7 39
   5.  Multiply line 4 by .013 (1.3%)            2  9     5.  Multiply line 4 by .013 (1.3%)                     88 
                                      DRAFT 
   6.  Line 3 less line 5 (not less than 0)      0        6.  Line 3 less line 5 (not less than 0)               22
   7.  Withholding tax - line 2 less line 6        118    7.  Withholding tax - line 2 less line 6                  388

   Example 3 - Use Schedule 3, Semimonthly/Married        Example 6 - Use Schedule 8, Daily/Married
   Payroll Period                  Sem m i onthly         Payroll Period                               Daily 
   Filing Status                   MarriedPENDINGFiling Status                                         Married 
   Utah Taxable Wages              $1,200                 Utah Taxable Wages                           $175  
                                                         PUBLIC 
   1.  Utah taxable wages                         1,200   1.  Utah taxable wages                                     175
   2.  Multiply line 1 by .0455 (4.55%)               55  2.  Multiply line 1 by .0455 (4.55%)                       8
   3.  Base allowance                            37       3.  Base allowance                                     3 
   4.  Line 1 less $736 (not less than 0)        464      4.  Line 1 less $68 (not less than 0)                  107 
   5.  Multiply line 4 by .013 (1.3%)            6        5.  Multiply line 4 by .013 (1.3%)                     1 
                                                              MEETING
   6.  Line 3 less line 5 (not less than 0)      31       6.  Line 3 less line 5 (not less than 0)               2 
   7.  Withholding tax - line 2 less line 6           24  7.  Withholding tax - line 2 less line 6                   6
                                                  
                                                                                                                   page 11

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Utah Withholding Tables
      #$Use the 3%	 column for taxpayers who fi le as head-of-household on their federal return. 

   Weekly and Biweekly Payroll Periods
      UTAH TABLE  1           WEEKLY Payroll Period (52 pay periods per year)        UTAH TABLE  2           BIWEEKLY Payroll Period (26 pay periods per year)
   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.    If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                    This is amount to withhold.
      at       but                   Weekly                                          at       but                    Biweekly
      least    less than      Single                       Married                   least    less than      Single                      Married
            $0         $96           $0                                        $0          $0         $192           $0                                       $0 
            96         129           0                                         0        192           258            0                                        0 
         129           162           0                                         0        258           323            0                                        0 
         162           194           0                                         0        323           388            0                                        0 
         194           227           2                                         0        388           454            3                                        0 
         227           260           4                                         0        454           519            7                                        0 
         260           292           5                                         0        519           585            11                                       0 
         292           325           7                                         0        585           650            15                                       0 
         325           358           9                                         0        650           715            19                                       0 
         358           390           11                                        1        715           781            22                                       1 
         390           423           13                                        2        781           846            26                                       5 
         423           456           15                                        4        846           912            30                                       9 
         456           488           17                                        6        912           977            34                                       13 
         488           521           19                                        8        977   1,042                  38                                       16 
         521           554           21                                        10    1,042    1,108                  42                                       20 
         554           587           23                                        12    1,108    1,173                  45                                       24 
         587           619           25                                        14    1,173    1,238                  49                                       28 
         619           652           27                                        16    1,238    1,304                  53                                       32 
         652           685           28                                        18    1,304    1,369                  57                                       36 
         685           717           30                                        20    1,369    1,435                  61                                       39 
         717           750           32                                        22    1,435    1,500                  65                                       43 
         750           783           34                                        23    1,500    1,565                  68                                       47 
         783           815           36                                        25    1,565    1,631                  72                                       51 
         815           848           38                                        27    1,631    1,696                  76                                       55 
         848           881           39                                        29    1,696    1,762                  79                                       58 
         881           913           41                                        31    1,762    1,827                  82                                       62 
         913           946           42                                        33    1,827    1,892                  85                                       66 
         946           979           44                                        35    1,892    1,958                  88                                       70 
         979   1,012                 45                                        37    1,958    2,023                  91                                       74 
      1,012    1,044                 47                                        39    2,023    2,088                  94                                       78 
      1,044    1,077                 48                                        41    2,088    2,154                  97                                       81 
      1,077    1,110                 50                                        43    2,154    2,219                  99                                       85 
      1,110    1,142                 51                                        45    2,219    2,285                  102                                      89 
      1,142    1,175                 53                                        46    2,285    2,350                  105                                      93 
      1,175    1,208                 54                                        48    2,350    2,415                  108                                      97 
      1,208    1,240                 DRAFT56                                   50    2,415    2,481                  111                                      101 
      1,240    1,273                 57                                        52    2,481    2,546                  114                                      104 
      1,273    1,306                 59                                        54    2,546    2,612                  117                                      108 
      1,306    1,338                 60                                        56    2,612    2,677                  120                                      112 
      1,338    1,371                 62                                        58    2,677    2,742                  123                                      116 
      1,371    1,404                 63                                        60    2,742    2,808                  126                                      120 
      1,404    1,437                 65                                        62    2,808    2,873                  129                                      123 
      1,437    1,469                 66                                        64    2,873    2,938                  132                                      127 
      1,469    1,502                 68                                        66    2,938    3,004                  135                                      131 
      1,502    1,535                 69                                        67    3,004    3,069                  138                                      135 
      1,535    1,567                 71                    PENDING69                 3,069    3,135                  141                                      139 
      1,567    1,600                 72                                        71    3,135    3,200                  144                                      143 
      1,600    1,633                 74                                        73    3,200    3,265                  147                                      146 
      1,633    1,665                 75                                        75    3,265    3,331                  150                                      150 
      1,665    1,698                 77                                        77 PUBLIC3,331 3,396                  153                                      153 
      1,698    1,731                 78                                        78    3,396    3,462                  156                                      156 
      1,731    1,763                 79                                        79    3,462    3,527                  159                                      159 
      1,763    1,796                 81                                        81    3,527    3,592                  162                                      162 
      1,796    1,829                 82                                        82    3,592    3,658                  165                                      165 
      1,829    1,862                 84                                        84    3,658    3,723                  168                                      168 
      1,862    1,894                 85                                        85    3,723    3,788                  171                                      171 
      1,894    1,927                 87                                        87    3,788    3,854                  174                                      174 

                                                                                     MEETING

                                                                                                                                       page 12

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   Semimonthly and Monthly Payroll Periods
      UTAH TABLE  3           SEMIMONTHLY Payroll Period (24 pay periods per year)    UTAH TABLE  4           MONTHLY Payroll Period (12 pay periods per year)
   If UT taxable wages  are - Find wages in "If UT taxable wages are" columns.     If UT taxable wages  are - Find wages in "If UT taxable wages are" columns. 
                               This is amount to withhold.                                                     This is amount to withhold.
      at       but                        Semimonthly                                 at       but                   Monthly 
      least    less than      Single                        Married                   least    less than      Single                      Married
            $0         $208               $0                                   $0           $0         $417          $0                                        $0 
         208           279                0                                    0         417           558           0                                         0 
         279           350                0                                    0         558           700           0                                         0 
         350           421                0                                    0         700           842           0                                         0 
         421           492                4                                    0         842           983           7                                         0 
         492           563                8                                    0         983   1,125                 15                                        0 
         563           633                12                                   0      1,125    1,267                 24                                        0 
         633           704                16                                   0      1,267    1,408                 32                                        0 
         704           775                20                                   0      1,408    1,550                 40                                        0 
         775           846                24                                   1      1,550    1,692                 49                                        2 
         846           917                28                                   5      1,692    1,833                 57                                        11 
         917           988                33                                   9      1,833    1,975                 65                                        19 
         988   1,058                      37                                   14     1,975    2,117                 73                                        27 
      1,058    1,129                      41                                   18     2,117    2,258                 82                                        36 
      1,129    1,200                      45                                   22     2,258    2,400                 90                                        44 
      1,200    1,271                      49                                   26     2,400    2,542                 98                                        52 
      1,271    1,342                      53                                   30     2,542    2,683                 107                                       60 
      1,342    1,413                      57                                   34     2,683    2,825                 115                                       69 
      1,413    1,483                      62                                   38     2,825    2,967                 123                                       77 
      1,483    1,554                      66                                   43     2,967    3,108                 131                                       85 
      1,554    1,625                      70                                   47     3,108    3,250                 140                                       94 
      1,625    1,696                      74                                   51     3,250    3,392                 148                                       102 
      1,696    1,767                      78                                   55     3,392    3,533                 156                                       110 
      1,767    1,838                      82                                   59     3,533    3,675                 164                                       118 
      1,838    1,908                      85                                   63     3,675    3,817                 170                                       127 
      1,908    1,979                      88                                   67     3,817    3,958                 177                                       135 
      1,979    2,050                      92                                   72     3,958    4,100                 183                                       143 
      2,050    2,121                      95                                   76     4,100    4,242                 190                                       152 
      2,121    2,192                      98                                   80     4,242    4,383                 196                                       160 
      2,192    2,263                      101                                  84     4,383    4,525                 203                                       168 
      2,263    2,333                      105                                  88     4,525    4,667                 209                                       176 
      2,333    2,404                      108                                  92     4,667    4,808                 216                                       185 
      2,404    2,475                      111                                  96     4,808    4,950                 222                                       193 
      2,475    2,546                      114                                  101    4,950    5,092                 228                                       201 
      2,546    2,617                      117                                  105    5,092    5,233                 235                                       210 
      2,617    2,688                      DRAFT121                             109    5,233    5,375                 241                                       218 
      2,688    2,758                      124                                  113    5,375    5,517                 248                                       226 
      2,758    2,829                      127                                  117    5,517    5,658                 254                                       234 
      2,829    2,900                      130                                  121    5,658    5,800                 261                                       243 
      2,900    2,971                      134                                  125    5,800    5,942                 267                                       251 
      2,971    3,042                      137                                  130    5,942    6,083                 274                                       259 
      3,042    3,113                      140                                  134    6,083    6,225                 280                                       268 
      3,113    3,183                      143                                  138    6,225    6,367                 286                                       276 
      3,183    3,254                      146                                  142    6,367    6,508                 293                                       284 
      3,254    3,325                      150                                  146    6,508    6,650                 299                                       292 
      3,325    3,396                      153                                  150    6,650    6,792                 306                                       301 
      3,396    3,467                      156              PENDING154                 6,792    6,933                 312                                       309 
      3,467    3,538                      159                                  159    6,933    7,075                 319                                       317 
      3,538    3,608                      163                                  163    7,075    7,217                 325                                       325 
      3,608    3,679                      166                                  166    7,217    7,358                 332                                       332 
      3,679    3,750                      169                                  169 PUBLIC7,358 7,500                 338                                       338 
      3,750    3,821                      172                                  172    7,500    7,642                 344                                       344 
      3,821    3,892                      175                                  175    7,642    7,783                 351                                       351 
      3,892    3,963                      179                                  179    7,783    7,925                 357                                       357 
      3,963    4,033                      182                                  182    7,925    8,067                 364                                       364 
      4,033    4,104                      185                                  185    8,067    8,208                 370                                       370 
      4,104    4,175                      188                                  188    8,208    8,350                 377                                       377 

                                                                                      MEETING

                                                                                                                                        page 13

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   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                   0                                        0       4,200    5,050                    0                                      0 
      2,525    2,950                   21                                       0       5,050    5,900                    43                                     0 
      2,950    3,375                   46                                       0       5,900    6,750                    93                                     0 
      3,375    3,800                   71                                       0       6,750    7,600                    142                                    0 
      3,800    4,225                   96                                       0       7,600    8,450                    192                                    0 
      4,225    4,650                   121                                      0       8,450    9,300                    242                                    0 
      4,650    5,075                   146                                      7       9,300    10,150                   292                                    14 
      5,075    5,500                   171                                     32       10,150   11,000                   341                                    64 
      5,500    5,925                   195                                     57       11,000   11,850                   391                                    114 
      5,925    6,350                   220                                     82       11,850   12,700                   441                                    163 
      6,350    6,775                   245                                     107      12,700   13,550                   490                                    213 
      6,775    7,200                   270                                     131      13,550   14,400                   540                                    263 
      7,200    7,625                   295                                     156      14,400   15,250                   590                                    313 
      7,625    8,050                   320                                     181      15,250   16,100                   640                                    362 
      8,050    8,475                   345                                     206      16,100   16,950                   689                                    412 
      8,475    8,900                   370                                     231      16,950   17,800                   739                                    462 
      8,900    9,325                   394                                     256      17,800   18,650                   789                                    511 
      9,325    9,750                   419                                     281      18,650   19,500                   839                                    561 
      9,750    10,175                  444                                     305      19,500   20,350                   888                                    611 
      10,175   10,600                  469                                     330      20,350   21,200                   938                                    661 
      10,600   11,025                  492                                     355      21,200   22,050                   984                                    710 
      11,025   11,450                  511                                     380      22,050   22,900                   1,023                                  760 
      11,450   11,875                  531                                     405      22,900   23,750                   1,061                                  810 
      11,875   12,300                  550                                     430      23,750   24,600                   1,100                                  859 
      12,300   12,725                  569                                     455      24,600   25,450                   1,139                                  909 
      12,725   13,150                  589                                     479      25,450   26,300                   1,177                                  959 
      13,150   13,575                  608                                     504      26,300   27,150                   1,216                    1,009 
      13,575   14,000                  627                                     529      27,150   28,000                   1,255                    1,058 
      14,000   14,425                  647                                     554      28,000   28,850                   1,293                    1,108 
      14,425   14,850                  666                                     579      28,850   29,700                   1,332                    1,158 
      14,850   15,275                  685                                     604      29,700   30,550                   1,371                    1,208 
      15,275   15,700                  705                                     629      30,550   31,400                   1,409                    1,257 
      15,700   16,125                  DRAFT724                                654      31,400   32,250                   1,448                    1,307 
      16,125   16,550                  743                                     678      32,250   33,100                   1,487                    1,357 
      16,550   16,975                  763                                     703      33,100   33,950                   1,525                    1,406 
      16,975   17,400                  782                                     728      33,950   34,800                   1,564                    1,456 
      17,400   17,825                  801                                     753      34,800   35,650                   1,603                    1,506 
      17,825   18,250                  821                                     778      35,650   36,500                   1,641                    1,556 
      18,250   18,675                  840                                     803      36,500   37,350                   1,680                    1,605 
      18,675   19,100                  859                                     828      37,350   38,200                   1,719                    1,655 
      19,100   19,525                  879                                     852      38,200   39,050                   1,757                    1,705 
      19,525   19,950                  898                                     877      39,050   39,900                   1,796                    1,755 
      19,950   20,375                  917                 PENDING902                   39,900   40,750                   1,835                    1,804 
      20,375   20,800                  937                                     927      40,750   41,600                   1,873                    1,854 
      20,800   21,225                  956                                     952      41,600   42,450                   1,912                    1,904 
      21,225   21,650                  975                                     975      42,450   43,300                   1,951                    1,951 
      21,650   22,075                  995                                     995      43,300   44,150                   1,989                    1,989 
      22,075   22,500                  1,014                                   1,014 PUBLIC44,150 45,000                  2,028                    2,028 
      22,500   22,925                  1,033                                   1,033    45,000   45,850                   2,067                    2,067 
      22,925   23,350                  1,053                                   1,053    45,850   46,700                   2,106                    2,106 
      23,350   23,775                  1,072                                   1,072    46,700   47,550                   2,144                    2,144 
      23,775   24,200                  1,091                                   1,091    47,550   48,400                   2,183                    2,183 
      24,200   24,625                  1,111                                   1,111    48,400   49,250                   2,222                    2,222 
      24,625   25,050                  1,130                                   1,130    49,250   50,100                   2,260                    2,260 

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   Annual and Daily/Miscellaneous Payroll Periods

      UTAH TABLE  7           ANNUAL Payroll Period (1 pay period per year)           UTAH TABLE  8           DAILY or MISCELLANEOUS Payroll 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                        0                                 0            32         39                  0                                   0 
      10,100   11,800                        86                                0            39         45                  0                                   0 
      11,800   13,500                        185                               0            45         52                  1                                   0 
      13,500   15,200                        285                               0            52         58                  1                                   0 
      15,200   16,900                        384                               0            58         65                  1                                   0 
      16,900   18,600                        484                               0            65         72                  2                                   0 
      18,600   20,300                        583                               28           72         78                  2                                   0 
      20,300   22,000                        683                               128          78         85                  3                                   0 
      22,000   23,700                        782                               227          85         91                  3                                   1 
      23,700   25,400                        881                               327          91         98                  3                                   1 
      25,400   27,100                        981                               426          98         104                 4                                   2 
      27,100   28,800                        1,080                             526       104           111                 4                                   2 
      28,800   30,500                        1,180                             625       111           117                 5                                   2 
      30,500   32,200                        1,279                             724       117           124                 5                                   3 
      32,200   33,900                        1,379                             824       124           130                 5                                   3 
      33,900   35,600                        1,478                             923       130           137                 6                                   4 
      35,600   37,300                        1,578                    1,023              137           143                 6                                   4 
      37,300   39,000                        1,677                    1,122              143           150                 6                                   4 
      39,000   40,700                        1,776                    1,222              150           157                 7                                   5 
      40,700   42,400                        1,876                    1,321              157           163                 7                                   5 
      42,400   44,100                        1,968                    1,421              163           170                 8                                   5 
      44,100   45,800                        2,045                    1,520              170           176                 8                                   6 
      45,800   47,500                        2,123                    1,620              176           183                 8                                   6 
      47,500   49,200                        2,200                    1,719              183           189                 8                                   7 
      49,200   50,900                        2,277                    1,818              189           196                 9                                   7 
      50,900   52,600                        2,355                    1,918              196           202                 9                                   7 
      52,600   54,300                        2,432                    2,017              202           209                 9                                   8 
      54,300   56,000                        2,509                    2,117              209           215                 10                                  8 
      56,000   57,700                        2,587                    2,216              215           222                 10                                  9 
      57,700   59,400                        2,664                    2,316              222           228                 10                                  9 
      59,400   61,100                        2,741                    2,415              228           235                 11                                  9 
      61,100   62,800                        DRAFT2,819               2,515              235           242                 11                                  10 
      62,800   64,500                        2,896                    2,614              242           248                 11                                  10 
      64,500   66,200                        2,973                    2,713              248           255                 11                                  10 
      66,200   67,900                        3,051                    2,813              255           261                 12                                  11 
      67,900   69,600                        3,128                    2,912              261           268                 12                                  11 
      69,600   71,300                        3,205                    3,012              268           274                 12                                  12 
      71,300   73,000                        3,283                    3,111              274           281                 13                                  12 
      73,000   74,700                        3,360                    3,211              281           287                 13                                  12 
      74,700   76,400                        3,438                    3,310              287           294                 13                                  13 
      76,400   78,100                        3,515                    3,410              294           300                 14                                  13 
      78,100   79,800                        3,592                    3,509              300           307                 14                                  13 
      79,800   81,500                        3,670         PENDING3,609                  307           313                 14                                  14 
      81,500   83,200                        3,747                    3,708              313           320                 14                                  14 
      83,200   84,900                        3,824                    3,807              320           327                 15                                  15 
      84,900   86,600                        3,902                    3,902              327           333                 15                                  15 
      86,600   88,300                        3,979                    3,979        PUBLIC333           340                 15                                  15 
      88,300   90,000                        4,056                    4,056              340           346                 16                                  16 
      90,000   91,700                        4,134                    4,134              346           353                 16                                  16 
      91,700   93,400                        4,211                    4,211              353           359                 16                                  16 
      93,400   95,100                        4,288                    4,288              359           366                 16                                  16 
      95,100   96,800                        4,366                    4,366              366           372                 17                                  17 
      96,800   98,500                        4,443                    4,443              372           379                 17                                  17 
      98,500   100,200                       4,520                    4,520              379           385                 17                                  17 
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