Mineral Production Withholding
Filing frequency: Quarterly
Filing due: Last day of following month 
Payment frequency: Varies; see Utah Withholding Taxes
Forms: TC-941, TC-941R, TC-675R
Publications: Pub 14, Pub 32
Statutes: §59-6
See also: Utah Withholding Taxes

You must withhold Utah income taxes on any gross production payments to working interests, royalty interest, or overriding royalty owners for mineral production or extraction in Utah.

Payers report and remit the withholdings to the Tax Commission and issue the payee a TC-675R reporting the income and the amount withheld. Income recipients (or final recipients if the income is passed through a pass-through entity) may claim a credit on their Utah income tax returns for the amount of taxes previously withheld.

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