Utah Income Tax Withholding Payment and Filing Requirements

Employers in Utah must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Quarterly (Form TC-96Q) by last day of month following end of quarter. Monthly (Form TC-96M) by last day of following month.

Annually (Form TC-96Y) for employers permitted to file annually due by January 31 of the following year.

Annual Reconciliation Returns. Form TC-96R due February 28 (March 31, if filed electronically).


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