TAXES 18-53, Utah State Income Tax Withholding
Published: May 24, 2018
Effective: Pay Period 10, 2018
Summary
The income tax withholding formula for the State of Utah has changed as follows:
- The income tax rate will change from 5.00 percent to 4.95 percent.
- The withholding allowance per exemption will be removed from the tax calculation.
- The base allowance for Single filers will change from $250 to $360.
- The base allowance for Married filers will change from $375 to $720.
- The wages exempt from tax credit reduction for Single filers will change from $12,000 to $7,128.
- The wages exempt from tax credit reduction for Married filers will change from $18,000 to $14,256.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: |
UT |
State Tax Withholding State Code: |
49 |
Acceptable Exemption Form: |
None |
Basis for Withholding: |
Federal Exemptions |
Acceptable Exemption Data: |
S/M, Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
None |
Withholding Formula (Effective Pay Period 10, 2018)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
- 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.
- Add taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Multiply the annual taxable wages by 4.95 percent to determine the annual gross tax amount.
- Calculate the annual withholding allowance reduction.
- Subtract the following amount from the employee's annual taxable wages, but not less than zero:
Marital Status:
Amount:
Single
$7,128
Married
$14,256
- Multiply the amount calculated in step 7 by 1.3 percent to determine the annual withholding allowance reduction.
- Subtract the annual withholding allowance reduction from the following Base Allowance, but not less than zero (the result is the annual withholding allowance):
Marital Status:
Base Allowance:
Single
$360
Married
$720
- Subtract the annual net withholding allowance in step 9 from the annual gross tax amount to determine the employee's annual net tax.
- Divide the annual Utah tax withholding calculated in step 10 by the number of pay dates in the tax year to obtain the biweekly Utah tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.