Utah State Income Tax Withholding Information

State Abbreviation:

UT

State Tax Withholding State Code:

49

Acceptable Exemption Form:

None

Basis For Withholding:

Federal Exemptions

Acceptable Exemption Data:

Left ArrowS, M/Number of ExemptionsRight Arrow

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

Left ArrowNoneRight Arrow

Additional Resources:

TAXES 08-18, Utah State Income Tax Withholding

Withholding Formula Left Arrow(Effective Pay Period 6, 2008)Right Arrow

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment (s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.

  3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.

  5. Left ArrowMultiply the annual taxable wages by 5.0% to determine the annual gross tax amount.Right Arrow

  6. Left ArrowCalculate the annual gross withholding allowance.

    a. Multiply the number of withholding allowances claimed by $125 to determine the annual gross withholding allowance.

    b. Add the following Base Allowance to the annual gross withholding allowance:

    Marital Status: Base Allowance:
    Single $250
    Married 375Right Arrow
  1. Left ArrowCalculate the annual withholding allowance reduction.

    a. Subtract the following amount from the employee's annual taxable wages, but not less than zero:

    Marital Status: Amount:
    Single $12,000
    Married 18,000
    b. Multiply the amount calculated in Step 7a by 1.3% to determine the annual withholding allowance reduction.Right Arrow

  1. Left ArrowSubtract the annual withholding allowance reduction from the annual gross withholding allowance, but not less than zero. This is the annual net withholding allowance.Right Arrow

  2. Left ArrowSubtract the annual net withholding allowance from the annual gross tax amount to determine the employee's annual net tax.Right Arrow

  3. Divide the annual Utah tax withholding by 26 to obtain the biweekly Utah tax withholding.