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Withholding Taxes

Note: See this important information about changes to withholding tax requirements.

Introduction

Withholding tax is money an employer withholds from an individual’s paycheck and sends to the Tax Commission as a pre-payment toward that individual’s income tax liability. The following entities must withhold:

Because withholding tax is a trust fund tax, an employer must keep the withheld money safe until sending it to the Tax Commission. Individuals claim their withholdings on their Utah income tax returns. Organizations not taxed as individuals, corporations, partnerships, admitted insurers, or trusts may file form TC-20MC, Utah Miscellaneous Corporations Income Tax Return, to claim the credit.

Licenses

You can get a withholding tax account (license) by:

There is no fee for a withholding tax account. However, if you have a history of filing or paying taxes late, you may have to post a surety bond.

You need a federal EIN if you are required to report employment taxes or give tax statements to employees. You can request one with the Online EIN Application at the IRS site.

Changing or Closing Your Account

If you stop doing business in Utah, you must submit form TC-69C, Notice of Change for a Business Tax Account. If you do not notify the Tax Commission, you will be assessed an estimated tax, including late penalties and interest.

You can also use this form to notify us of business changes such as contact information. Many changes can also be made online at taxexpress.utah.gov.

Get More Information

See the following references for instructions on filing and paying: