Income Tax Withholding Tax Credit

See also:

• Nonresident Shareholder Withholding Tax Credit
• Mineral Production Withholding Tax Credit

Withholding is a form of "pay as you earn" taxation. Your employer is required to withhold money from your gross pay and remit it to the government. The amount taken out of your check is called withholding. State withholding is used, in effect, to pre-pay your Utah income tax.

If you are employed by someone else, withholding is reported to you on a form W-2. Your employer is required to give you a form W-2 by January 31st of the next year. It shows the total of the amount you earned during the year and the state taxes that were withheld from your checks.

If you have income from a source, other than an employer, you should receive a form 1099. If the payer withholds income tax, the form 1099 will report the income earned and the Utah taxes withheld from your income.

You can only claim Utah withholding on your Utah tax return. Utah tax withheld is identified by the code "UT" on the withholding form (W-2 or 1099). If you had tax withheld for other states, you will need to contact the other states to find out their filing requirements. Click here for a link to other states' taxing agencies.