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Income Tax Withholding – TC-40W, Part 1

General Information

You must claim Utah withholding tax credits by completing form TC-40W and attaching it to your return.

Report Utah withholding tax from the following forms:

  • Federal form W-2, Wage and Tax Statement
  • Federal form 1099 (with Utah withholding), including 1099-R, 1099-MISC, 1099-G, etc.

Do not send W-2s or 1099s with your Utah return. Keep them in your files.

Processing may be delayed or the withholding tax credit disallowed if you do not complete TC-40W with all required information.

Instructions

To claim credit for Utah withholding tax, complete TC-40W, page 1. Enter the following information from form W-2 or 1099 (see the example below):

Line 1 – Enter the employer/payer federal EIN (W-2 box “b,” or 1099).

Line 2 – Enter the employer/payer Utah withholding account number (W-2 box 15, or 1099).

FYI: Withholding Account Number

The Utah withholding account number is a 14-character number. The first eleven characters are numeric and the last three are “WTH.” Do not enter hyphens. Example: 12345678901WTH.

If form W-2 or 1099 does not include this number, contact the employer or payer to obtain the correct number to enter on TC-40W, Part 1. Failure to include this number on TC-40W may cause your withholding to be disallowed and delay any refund.

Line 3 – Enter the employer/payer name and address (W-2 box “c,” or 1099).

Line 4 – Enter an “X” if the income and withholding tax are from a form 1099.

Line 5 – Enter the Social Security number (shown on the W-2 box “a,” or 1099).

Line 6 – Enter your Utah wages or income being reported (or your spouse’s, if filing jointly) (W-2 box 16, or 1099).

Line 7 – Enter your Utah withholding tax (or your spouse’s, if filing jointly) (W-2 box 17, or 1099).

Note: If there is no Utah employer identification number on a form W-2 box 15, 1099-R box 13, 1099-MISC box 17, or any other 1099 form, your refund may be reduced or your tax due increased. Contact the employer or payer of the income to get the Utah ID number.

Add the amounts of Utah withholding tax from all lines 7 and enter the total at the bottom of TC-40W, page 1 and on form TC-40, page 2, line 33.

W-2 Example