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Utah Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Utah must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Utah income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, when resident employees' wages are also subject to another state's withholding tax, the Utah tax is withheld only to the extent it exceeds the other state's withholding tax on the wages.

Employee Withholding Exemption Forms: Utah does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.

Administration:

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Telephone: 801-297-2200

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