Randolph Prawitt
Utah
tax.utah.gov
Withholding Tax Guide
Withholding Information and Tables for Utah Income Tax
Effective: Jan. 1, 2009
Withholding tables have not changed since Feb. 2008. See the next page for changes in this revision of the Withholding Tax guide.
14
Utah State Tax Commission
10/08
Prepared by: Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 801-297-2200 1-800-662-4335
tax.utah.gov
Forms, pubs & information
Important Changes for 2009
Withholding tables (pages 10-25) remain the same for 2009, but withholding rules, forms and options have changed. See inside this publication: · We will send you a packet rather than a coupon booklet for 2009 (page 2). · All withholding forms have changed (page 2). · A new withholding website is open for Utah filers (page 2). · A payment does not equal a return (page 2). · A new online filing and payment application is available (page 2). · You may use a new payment option ACH debit request (page 2). · Most annual filers convert to quarterly filers with quarterly payments (page 3). · Quarterly filers will pay either monthly or quarterly (page 3).
If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD, Telecommunications Device for the Deaf, 801-297-2020. Please allow three working days for a response.
Table of Contents
Table of Contents
General Information ............................................................................................................. 1 Employment Tax Workshops ........................................................................................ 1 Who Must Withhold Taxes ............................................................................................ 1 Definitions..................................................................................................................... 1 How to Get a Withholding Account .............................................................................. 1 How Much to Withhold.................................................................................................. 2 Filing Packets ............................................................................................................... 2 How to File Returns ...................................................................................................... 2 How to Make Payments ................................................................................................ 2 Annual Reconciliation ................................................................................................... 2 Withholding Filing Record ............................................................................................ 2 Due Dates for Withholding Taxes.................................................................................. 3 Filing Status Changes .................................................................................................. 3 How to File W-2 Forms ................................................................................................. 3 Penalties and Interest ................................................................................................... 3 Changing an Account ................................................................................................... 4 How to Close a Withholding Account ........................................................................... 4 Agencies .............................................................................................................................. 4 Utah Withholding Taxes Calendar........................................................................................ 5 Utah Withholding Schedules................................................................................................ 6 Instructions ................................................................................................................... 6 Examples of Utah Withholding Calculations ................................................................. 7 Utah Schedules 1-4 Weekly, Biweekly, Semimonthly, Monthly .................................. 8 Utah Schedules 5-8 Quarterly, Semiannual, Annual, Daily ....................................... 9 Utah Withholding Tables .................................................................................................... 10 Single Persons Weekly Payroll Period ...................................................................... 10 Married Persons Weekly Payroll Period................................................................... 11 Single Persons Biweekly Payroll Period .................................................................. 12 Married Persons Biweekly Payroll Period ................................................................ 13 Single Persons Semimonthly Payroll Period............................................................ 14 Married Persons Semimonthly Payroll Period ......................................................... 15 Single Persons Monthly Payroll Period .................................................................... 16 Married Persons Monthly Payroll Period ................................................................. 17 Single Persons Quarterly Payroll Period ................................................................. 18 Married Persons Quarterly Payroll Period ............................................................... 19 Single Persons Semiannual Payroll Period ............................................................. 20 Married Persons Semiannual Payroll Period ........................................................... 21 Single Persons Annual Payroll Period ..................................................................... 22 Married Persons Annual Payroll Period ................................................................... 23 Single Persons Daily or Miscellaneous Payroll Period ............................................ 24 Married Persons Daily or Miscellaneous Payroll Period .......................................... 25
E-Verify for Employers
Employers can help prevent identity theft by verifying the social security numbers of job applicants. E-Verify is a free service of the U.S. Department of Homeland Security that verifies employment eligibility through the Internet. Employers can use E-Verify at www.dhs.gov/E-Verify.
This booklet is not printed every year -- only when withholding tables change. Find the latest version online: tax.utah.gov/forms.
General Information
General Information
This publication contains the following information to help you decide if you need a Utah State withholding account, and which withholding return you should use. · · · Annual reconciliation and electronic filing requirements Schedules to help you calculate amounts to withhold from employees' wages Detailed withholding tables
Utah Taxable Wages
Utah calculates withholding tax based on wages subject to federal withholding tax (as defined by the IRS). No subtraction is made for personal or other withholding allowances on federal form W-4. However, Utah does allow a withholding allowance credit (see below).
Withholding Allowance Credit
Utah allows a credit for withholding allowances claimed on federal form W-4, and for the standard deduction on the individual income tax return. The credit is: · · · Phased-out as income increases. Part of the formula for calculating Utah withholding tax (tax schedules on pages 8 and 9) Built into the withholding tax amounts (tax tables on pages 10 through 25).
If you have questions, call the Tax Commission at 801-297-2200 (1-800-662-4335 outside the Salt Lake area). This publication does not cover federal withholding requirements. Contact the Internal Revenue Service (IRS) for federal withholding information (see Agencies on page 4).
Employment Tax Workshops
The Utah State Tax Commission participates in monthly IRS-sponsored Employment Tax Workshops. These workshops teach employers how to withhold federal and state income taxes. See Agencies on page 4 for more information.
See Utah Code §59-10-1018 for more information.
Household Employees
Household employees provide domestic services in private homes, college clubs, fraternities, and sororities. Utah income tax may be withheld from household employees' wages if both the employer and the employee agree.
Who Must Withhold Taxes
You must withhold Utah income tax if you: · · · Pay wages to employees working in Utah Pay wages to Utah residents working outside Utah Make gross production payments to working interests, royalty interests, or overriding royalty owners for mineral production in Utah or Make payments reported on forms 1099 (or as required under UC §59-10-405).
How to Get a Withholding Account
If you must withhold Utah taxes, you can get a withholding tax account by: 1. Going online to the OneStop Online Business Registration at business.utah.gov/registration, or 2. Submitting form TC-69, Utah State Business and Tax Registration, to the Tax Commission. Get forms online at tax.utah.gov/forms.
·
Withholding Exemption
You may be exempt from Utah withholding requirements if you do business in Utah for 60 days or less in a calendar year and have Tax Commission approval. If you do business for more than 60 days, you must withhold taxes for the entire period unless good cause can be shown. In that case, the Tax Commission may extend the exemption for 30 days. See UC §59-10-402(2). Submit exemption requests to: Auditing Division Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-2000
Federal Employer Identification Number
Employers must get a federal employer identification number (EIN) from the IRS before registering in Utah. The following entity types may apply: · · · · · · Individual owners Corporations or non-profit organizations (presidents, vice presidents, or other principals) Partnerships (authorized members or officers) Trusts or estates (fiduciary or authorized agents) Limited liability companies Limited liability partnerships
Definitions
Wages
Wages are payments or compensation for services performed by an employee for an employer. This includes payments in a form other than cash. Utah defines wages by the Internal Revenue Code, Section 3401(a).
You can request an EIN through the IRS's Online EIN Application at www.irs.gov. Contact the IRS at 1-800-829-1040 for more information.
Bonds
You may have to post a bond of $25,000 to $500,000 if you have a history of filing or paying late. See Utah Code §59-10-405.5(6).
Page 1
General Information
How Much to Withhold
You should withhold amounts based on your employee's federal W-4 form and the Utah withholding schedules or tables included in this publication. See Utah Rules R865-9I-14 and 15 for more information.
How to Make Payments
Payment coupons must accompany your withholding payment unless paying online. You must also file your return (TC-941) separately. Payments do not count as returns. Payments can be made online using:
Filing Packets
You will get a withholding packet about 30 days after opening your withholding account.You will then receive a new withholding packet after the first of each year. Each packet contains the withholding forms you must file during the year. Returns and payment coupons are preprinted with account information. Contact the Tax Commission if you do not receive your withholding packet. Depending on your paying frequency, your packet will contain the following forms: · · Annual One annual return with payment coupon (TC-941) and one reconciliation form (TC-941R) Quarterly Four quarterly returns with payment coupons (TC-941) and one reconciliation form (TC-941R) Monthly Four quarterly returns (TC-941), 12 monthly payment coupons (TC-941PC) and one reconciliation form (TC-941R)
·
Electronic Funds Transfer (EFT) ACH Credit--You initiate this payment through your financial institution (they may charge a transaction fee). See Pub 43, Withholding Tax Electronic Funds Transfer, for more information and an application. ACH Debit Requests -- You authorize the Tax Commission to initiate this payment (there is no transaction fee). Go to WithholdingExpress at withholding.utah.gov for more information. Allow 10 days to receive your PIN if you are a first-time user. PaymentExpress -- Pay electronically with an eCheck or credit card at paymentexpress.utah.gov. You will be charged a convenience fee for this service.
·
·
Payroll Service Providers
Payroll Service Providers may handle all withholding record keeping, payments and reconciliations for an employer. However, the employer is responsible if returns and payments are not submitted on time.
·
You can also download returns and payment coupons at tax.utah.gov/forms.
Liability
The employer is liable for the tax required to be withheld -- not the employee. If any of the withheld taxes are not paid, the Tax Commission may put a lien on all assets and property used in conducting business.
How to File Returns
You must file a return and pay all amounts withheld to the Utah State Tax Commission by the due date listed in this publication. You must file an actual return for each filing period. We may assess a non-filing penalty if you simply make a payment without filing a return. See detailed filing instructions on the back of each return. File returns online at withholding.utah.gov, or by mail to the Utah State Tax Commission.
Annual Reconciliation
Employers must file an annual reconciliation, TC-941R, along with all forms W-2, 1099, etc. for the calendar year. You must file these online if your total W-2 forms are 250 or more. See Publication 32, Online Filing and Paying of Withholding and Mineral Production Forms, at tax.utah.gov/forms. Detailed filing instructions are provided with each annual reconciliation. Reconciliations can be filed online at withholding.utah.gov or mailed to the Utah State Tax Commission. Forms are due March 31 if filed electronically, or February 28 if filed on paper. If the total Utah withholding on your submitted forms does not equal the total Utah withholding tax paid for the year, you must pay any additional tax due with the reconciliation or claim a refund of overpaid tax in writing. If you have already filed your annual reconciliation, you may need to file an amended reconciliation form. NOTE: Submit 1099 forms only if they show Utah withholding tax. If there is no Utah withholding on the 1099 form, do not submit it to the Tax Commission.
Filing with No Tax Liability (Zero Returns)
A return showing zeros must be filed even if there is no withholding for the period. Failing to do so may result in an estimated tax assessment.
Amended Return
Amended returns replace a previously filed return correcting the amount of withholding reported on the original return for a period. If you need to amend a return, use TC-941 and check the amended box. You can get a copy of the return online at tax.utah.gov/forms. Or file your amended return online at withholding.utah.gov. If you owe additional taxes, send your payment with a payment coupon (TC-941PC). Include interest calculated from the original due date to your payment date. Find interest rates in Publication 58, Utah Interest and Penalties, online at tax.utah.gov/forms.
Withholding Filing Record
Keep a record of taxes withheld and paid to the Tax Commission for at least four years from the due date of the income tax return on which wages are reported.
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General Information
Due Dates for Withholding Taxes
All returns due on a Saturday, Sunday or legal holiday are due the next business day. NOTE: Utah does not follow the federal withholding payment periods. Utah only requires that payments be made monthly, quarterly or annually.The IRS semiweekly deposit and $100,000 next day deposit rules do not apply to Utah withholding taxes.
Filing Status Changes
The Tax Commission reviews each withholding account annually to determine if the reporting and payment periods should change (based on the previous year's filings). Quarterly payers may voluntarily change to paying monthly by submitting a written request by fax to 801-297-3573 or by mail to: Master File Maintenance Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-3310
Annual Returns with Annual Payments
If you report federal withholding taxes (and any social security and Medicare taxes) for household employees on a Schedule H (Form 1040), you can pay Utah withholding taxes for these same employees annually. Annual returns are filed for the calendar year ending December 31. The return (form TC-941) and payment (from TC-941PC) are due by January 31 of the following year. Contact the Tax Commission to request annual filing for household employees.
How to File W-2 Forms
Employers must give all employees a legible withholding statement showing taxes withheld during the year by Jan. 31 of the following year. Copies of all forms W-2 and 1099-R issued to employees and payees must be filed with the annual reconciliation form. If you must file W-2 forms electronically with the IRS, you must submit all W-2 forms to the Utah State Tax Commission electronically. Specifications and procedures for filing online are in Utah Pub 32, Online Filing of Withholding and Mineral Production. Also see SSA Publication 42-007, Specifications for Filing Forms W-2 Electronically (EFW2), at socialsecurity.gov/employer. For other Utah withholding requirements information, call 801-297-7626 (1-800-662-4335 ext. 7626 outside the Salt Lake area).
Quarterly Returns with Quarterly Payments
If you withhold less than $1,000 each month, file and remit your Utah withholding taxes quarterly. Quarterly returns (TC-941) and payments (TC-941PC) are due by the last day of the month after the quarter ends, as follows:
Quarterly Filing Period January - March April - June July - September October - December
Due Date April 30 July 31 October 31 January 31
Penalties and Interest
The withholding penalty structure is:
Quarterly filers may voluntarily change to quarterly returns with monthly payments. See Filing Status Changes later in this publication.
Days Late
1-5 6-15 16 or more
Penalty Amount
$20 or 2% of the outstanding tax* $20 or 5% of the outstanding tax* $20 or 10% of the outstanding tax* *whichever is greater
Quarterly Returns With Monthly Payments
If you withhold $1,000 or more each month, you must file quarterly, but pay your Utah withholding taxes monthly. Returns are filed quarterly as explained above while payments are made monthly. Payments (form TC-941PC) are due by the last day of the following month, as follows:
Monthly Pmt. Period January February March April May June July August September October November December
Due Date February 28 (or 29) March 31 April 30 May 31 June 30 July 31 August 31 September 30 October 31 November 30 December 31 January 31
Penalties are assessed for failing to file a tax due return and failing to pay tax due. A second penalty will be applied if the tax is still unpaid 90 days after the due date. A penalty for failing to submit an annual reconciliation with all required withholding forms (W-2s, 1099-Rs, etc.) is $50 per form up to $1,000. Submitting incorrect forms or forms with missing information may also result in penalties. Find more information online at tax.utah.gov. The interest rate for all taxes and fees is two percentage points above the federal short-term rate for the prior fourth calendar quarter. See Publication 58, Utah Interest and Penalties, online at tax.utah.gov/forms.
Page 3
Agencies
Changing an Account
Use TC-69C, Notice of Change for a Tax Account, to: · · · · · Report changes to your business or mailing address Change your business name Inform the Tax Commission you have stopped paying wages Notify the Tax Commission you have changed your business ownership status Close your account
You must apply for a new withholding account if you change ownership status (for example, sole proprietor to partnership). If you sell your business you must close your withholding account. Withholding licenses are not transferable. The new business owner cannot use your withholding forms.
How to Close a Withholding Account
If you stop doing business in Utah, use form TC-69C, Notice of Change for a Tax Account, to close your account. If you do not notify the Tax Commission, you will be assessed an estimated tax, including late penalties and interest.
Get forms online at tax.utah.gov/forms. You will not receive a new withholding packet for address and name changes. Continue using your current forms. The Tax Commission will update its records and the changes will be on future correspondence.
Agencies
For the type of information detailed below, contact the agency indicated.
Forms and Publications Automated forms ordering:
801-297-6700 1-800-662-4335, ext. 6700 if outside Salt Lake www.tax.utah.gov/forms
Internal Revenue Service
Federal Income Tax Withholding Self-Employment Tax
Internal Revenue Service 50 South 200 East, MS TEC SLC Salt Lake City, UT 84111 801-799-6963 1-800-829-1040 (for individuals) 1-800-829-4933 (for businesses) www.irs.gov
Social Security Administration
Social Security
202 West 400 South Salt Lake City, UT 84101 801-524-4115 1-800-772-1213 www.socialsecurity.gov/employer
Forms and Publications
1-800-829-4477 www.irs.gov/formspubs/index.html
Utah Dept. of Workforce Services
Unemployment Compensation
Department of Workforce Services 140 East 300 South PO Box 45249 Salt Lake City, UT 84145-0249 801-526-9675 (526-WORK) www.jobs.utah.gov/ui
Employment Tax Workshops
www.irs.gov/businesses/small/ article/0,,id=99179,00.html
Utah State Tax Commission
Utah Income Tax Withholding
Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134 801-297-2200 1-800-662-4335 if outside the Salt Lake area www.tax.utah.gov
Labor Commission of Utah
WorkerÊs Compensation
Contact any private insurance company that carries worker's compensation insurance, or contact: Labor Commission of Utah 160 East 300 South, 3rd Floor PO Box 146610 Salt Lake City, UT 84114-6610 801-530-6800 1-800-530-5090 www.laborcommission.utah.gov
Employment Tax Workshops
(801) 297-6203 www.tax.utah.gov/training
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Utah Withholding TaxesCalendar
Utah 2009 Withholding Taxes Calendar
The following is a list of important Utah withholding tax dates. (See federal dates in IRS Publication 15.) NOTE: Returns and full payment must be submitted by the due date (or next business day if the due date falls on Saturday, Sunday or a legal holiday). Due Date January 31 All Employers Give forms W-2 and 1099 to employees and payees Paper Filers File annual reconciliation TC-96R with withholding form copies. Electronic Filers File annual reconciliation TC-96R with withholding form copies. Monthly Payers File and pay December return TC-96M with check Pay January withholding (TC-941PC) Quarterly Payers File and pay fourth quarter withholding TC-96Q with check Annual Payers File and pay annual withholding TC-96Y with check
February 28
March 31
Pay February withholding (TC-941PC)
April 30
· ·
File first quarter return (TC-941) Pay March withholding (TC-941PC)
File and pay first quarter withholding (TC-941 and TC-941PC)
May 31 June 30 July 31
Pay April withholding (TC-941PC) Pay May withholding (TC-941PC) · · File second quarter return (TC-941) Pay June withholding (TC-941PC) File and pay second quarter withholding (TC-941 and TC-941PC)
August 31 September 30 October 31
Pay July withholding (TC-941PC) Pay August withholding (TC-941PC) · · File third quarter return (TC-941) Pay September withholding (TC-941PC) File and pay third quarter withholding (TC-941 and TC-941PC)
November 30 December 31
Pay October withholding (TC-941PC) Pay November withholding (TC-941PC)
Page 5
Utah Withholding Schedules
Utah Withholding Schedules
Instructions
Utah law does not follow federal law regarding withholding tax calculations. There is no deduction for exemption allowances when calculating taxpayer income (as in the federal calculation). Instead, Utah allows a credit against the withholding tax calculated, which is phased-out as income increases. Utah tax schedules and tables incorporate this credit and the phase-out is built into the calculations. Follow the instructions below to compute the employee's Utah income tax withholding. 1. Find the appropriate Utah Schedule based on the payroll period (see following chart) and the employee's marital status shown on federal W-4 form. a) Enter the Utah taxable wages on line 1. b) Enter the number of withholding allowances the employee claimed on form W-4 on line 3. c) Follow the instructions for each line to complete the withholding tax calculation. 2. The Utah withholding tax for the pay period is shown on line 10 of the calculation. See examples on page 7. If pay period is Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily Number of pay periods annually 52 26 24 12 4 2 1 Daily Use schedule Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 5 Schedule 6 Schedule 7 Schedule 8
If you have questions about the withholding schedules, contact: Taxpayer Services Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134 801-297-2200 1-800-662-4335 if outside the Salt Lake area
tax.utah.gov
Forms, pubs & information
Page 6
Utah Withholding Schedules
Examples of Utah Withholding Calculations
The following examples show different combinations of pay period, taxable wages, marital status, and withholding allowance credits.
Example 1 - Use Schedule 1 - Weekly / Single
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $2 Base allowance Add lines 4 and 5 Line 1 less $231 (not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Weekly Single 1 $400 400 20 1 2 5 7 169 2 5 15
Example 4 - Use Schedule 4 - Monthly / Married
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $10 Base allowance Add lines 4 and 5 Line 1 less $1,500 (not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Monthly Married 3 $2,500 2,500 125 3 30 31 61 1,000 13 48 77
Example 2 - Use Schedule 2 - Biweekly / Single
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $5 Base allowance Add lines 4 and 5 Line 1 less $462 (not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Biweekly Single 2 $1,000 1,000 50 2 10 10 20 538 7 13 37
Example 5 - Use Schedule 5 - Quarterly / Single
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $31 Base allowance Add lines 4 and 5 Line 1 less $3,000(not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Quarterly Single 1 $8,000 8,000 400 1 31 63 94 5,000 65 29 371
Example 3 - Use Schedule 3 - Semimonthly / Married
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $5 Base allowance Add lines 4 and 5 Line 1 less $750 (not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Semimonthly Married 4 $855 855 43 4 20 16 36 105 1 35 8
Example 6 - Use Schedule 8 - Daily / Married
Payroll Period Marital Status Withholding Allowances Utah Taxable Wages 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Utah taxable wages Multiply line 1 by .05 (5%) Number of withholding allowances Multiply line 3 by $0 Base allowance Add lines 4 and 5 Line 1 less $69 (not less than zero) Multiply line 7 by .013 (1.3%) Line 6 less line 8 (not less than zero) Withholding tax - line 2 less line 9 Daily Married 3 $150 150 8 3 0 1 1 81 1 0 8
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Utah Withholding Schedules
UTAH SCHEDULE 1
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 2 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 231 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
WEEKLY Payroll Period (52 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 2 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 346 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
5
7
UTAH SCHEDULE 2
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 5 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 462 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
BIWEEKLY Payroll Period (26 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 5 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 692 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
10
14
UTAH SCHEDULE 3
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 5 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 500 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
SEMIMONTHLY Payroll Period (24 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 5 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 750 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
10
16
UTAH SCHEDULE 4
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 10 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 1,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
MONTHLY Payroll Period (12 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 10 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 1,500 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
21
31
Page 8
Utah Withholding Schedules
UTAH SCHEDULE 5
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 31 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 3,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
QUARTERLY Payroll Period (4 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 31 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 4,500 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
63
94
UTAH SCHEDULE 6
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 63 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 6,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
SEMIANNUAL Payroll Period (2 pay periods per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 63 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 9,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
125
188
UTAH SCHEDULE 7
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 125 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 12,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
ANNUAL Payroll Period (1 pay period per year)
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 125 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 18,000 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
250
375
UTAH SCHEDULE 8
SINGLE
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 0 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 46 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
DAILY or MISCELLANEOUS Payroll Period
MARRIED
1. Utah taxable wages 2. Multiply line 1 by .05 (5%) 3. Number of withholding allowances 4. Multiply line 3 by $ 0 5. Base allowance 6. Add lines 4 and 5 7. Line 1 less $ 69 (not less than 0) 8. Multiply line 7 by .013 (1.3%) 9. Line 6 less line 8 (not less than 0) 10. Withholding tax - line 2 less line 9 (not less than 0)
1
1
Page 9
Utah Withholding Tables
Utah Withholding Tables
Single Persons Weekly Payroll Period
Feb. 2008 SINGLE Persons - WEEKLY Payroll Period (52 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $96 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 96 129 1 0 0 0 0 0 0 0 0 0 0 0 129 162 2 0 0 0 0 0 0 0 0 0 0 0 162 194 4 2 0 0 0 0 0 0 0 0 0 0 194 227 6 3 1 0 0 0 0 0 0 0 0 0 227 260 8 5 3 0 0 0 0 0 0 0 0 0 260 292 10 7 5 2 0 0 0 0 0 0 0 0 292 325 12 9 7 4 2 0 0 0 0 0 0 0 325 358 14 11 9 6 4 2 0 0 0 0 0 0 358 390 16 13 11 9 6 4 1 0 0 0 0 0 390 423 18 15 13 11 8 6 3 1 0 0 0 0 423 456 20 17 15 13 10 8 5 3 1 0 0 0 456 488 22 20 17 15 12 10 8 5 3 0 0 0 488 521 24 22 19 17 14 12 10 7 5 2 0 0 521 554 26 24 21 19 16 14 12 9 7 4 2 0 554 587 28 26 23 21 18 16 14 11 9 6 4 2 587 619 30 28 25 23 21 18 16 13 11 9 6 4 619 652 32 30 27 25 23 20 18 15 13 11 8 6 652 685 33 32 29 27 25 22 20 17 15 13 10 8 685 717 35 34 32 29 27 24 22 20 17 15 12 10 717 750 37 36 34 31 29 26 24 22 19 17 14 12 750 783 38 38 36 33 31 28 26 24 21 19 16 14 783 815 40 40 38 35 33 31 28 26 23 21 18 16 815 848 42 42 40 37 35 33 30 28 25 23 21 18 848 881 43 43 42 39 37 35 32 30 27 25 23 20 881 913 45 45 44 41 39 37 34 32 29 27 25 22 913 946 46 46 46 44 41 39 36 34 32 29 27 24 946 979 48 48 48 46 43 41 38 36 34 31 29 26 979 1,012 50 50 50 48 45 43 40 38 36 33 31 28 1,012 1,044 51 51 51 50 47 45 43 40 38 35 33 31 1,044 1,077 53 53 53 52 49 47 45 42 40 37 35 33 1,077 1,110 55 55 55 54 51 49 47 44 42 39 37 35 1,110 1,142 56 56 56 56 54 51 49 46 44 41 39 37 1,142 1,175 58 58 58 58 56 53 51 48 46 44 41 39 1,175 1,208 60 60 60 60 58 55 53 50 48 46 43 41 1,208 1,240 61 61 61 61 60 57 55 52 50 48 45 43 1,240 1,273 63 63 63 63 62 59 57 55 52 50 47 45 1,273 1,306 64 64 64 64 64 61 59 57 54 52 49 47 1,306 1,338 66 66 66 66 66 63 61 59 56 54 51 49 1,338 1,371 68 68 68 68 68 66 63 61 58 56 54 51 1,371 1,404 69 69 69 69 69 68 65 63 60 58 56 53 1,404 1,437 71 71 71 71 71 70 67 65 62 60 58 55 1,437 1,469 73 73 73 73 73 72 69 67 64 62 60 57 1,469 1,502 74 74 74 74 74 74 71 69 67 64 62 59 1,502 1,535 76 76 76 76 76 76 73 71 69 66 64 61 1,535 1,567 78 78 78 78 78 78 75 73 71 68 66 63 1,567 1,600 79 79 79 79 79 79 78 75 73 70 68 66 1,600 1,633 81 81 81 81 81 81 80 77 75 72 70 68 1,633 1,665 82 82 82 82 82 82 82 79 77 74 72 70 1,665 1,698 84 84 84 84 84 84 84 81 79 77 74 72 1,698 1,731 86 86 86 86 86 86 86 83 81 79 76 74 1,731 1,763 87 87 87 87 87 87 87 85 83 81 78 76 1,763 1,796 89 89 89 89 89 89 89 87 85 83 80 78 1,796 1,829 91 91 91 91 91 91 91 90 87 85 82 80 1,829 1,862 92 92 92 92 92 92 92 92 89 87 84 82 1,862 1,894 94 94 94 94 94 94 94 94 91 89 86 84 1,894 1,927 96 96 96 96 96 96 96 96 93 91 89 86
UTAH TABLE 1
Page 10
Utah Withholding Tables
Married Persons Weekly Payroll Period
Feb. 2008 MARRIED Persons - WEEKLY Payroll Period (52 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $96 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 96 129 0 0 0 0 0 0 0 0 0 0 0 0 129 162 0 0 0 0 0 0 0 0 0 0 0 0 162 194 2 0 0 0 0 0 0 0 0 0 0 0 194 227 3 1 0 0 0 0 0 0 0 0 0 0 227 260 5 3 0 0 0 0 0 0 0 0 0 0 260 292 7 4 2 0 0 0 0 0 0 0 0 0 292 325 8 6 3 1 0 0 0 0 0 0 0 0 325 358 10 7 5 3 0 0 0 0 0 0 0 0 358 390 12 9 7 5 2 0 0 0 0 0 0 0 390 423 14 12 9 7 4 2 0 0 0 0 0 0 423 456 16 14 11 9 6 4 2 0 0 0 0 0 456 488 18 16 13 11 8 6 4 1 0 0 0 0 488 521 20 18 15 13 10 8 6 3 1 0 0 0 521 554 22 20 17 15 13 10 8 5 3 1 0 0 554 587 24 22 19 17 15 12 10 7 5 3 0 0 587 619 26 24 21 19 17 14 12 9 7 5 2 0 619 652 28 26 24 21 19 16 14 12 9 7 4 2 652 685 30 28 26 23 21 18 16 14 11 9 6 4 685 717 32 30 28 25 23 20 18 16 13 11 8 6 717 750 35 32 30 27 25 22 20 18 15 13 10 8 750 783 37 34 32 29 27 25 22 20 17 15 13 10 783 815 39 36 34 31 29 27 24 22 19 17 15 12 815 848 41 38 36 33 31 29 26 24 21 19 17 14 848 881 43 40 38 36 33 31 28 26 24 21 19 16 881 913 45 42 40 38 35 33 30 28 26 23 21 18 913 946 46 44 42 40 37 35 32 30 28 25 23 20 946 979 48 47 44 42 39 37 35 32 30 27 25 22 979 1,012 50 49 46 44 41 39 37 34 32 29 27 25 1,012 1,044 51 51 48 46 43 41 39 36 34 31 29 27 1,044 1,077 53 53 50 48 45 43 41 38 36 33 31 29 1,077 1,110 55 55 52 50 48 45 43 40 38 36 33 31 1,110 1,142 56 56 54 52 50 47 45 42 40 38 35 33 1,142 1,175 58 58 56 54 52 49 47 44 42 40 37 35 1,175 1,208 60 60 59 56 54 51 49 47 44 42 39 37 1,208 1,240 61 61 61 58 56 53 51 49 46 44 41 39 1,240 1,273 63 63 63 60 58 55 53 51 48 46 43 41 1,273 1,306 64 64 64 62 60 58 55 53 50 48 45 43 1,306 1,338 66 66 66 64 62 60 57 55 52 50 48 45 1,338 1,371 68 68 68 66 64 62 59 57 54 52 50 47 1,371 1,404 69 69 69 68 66 64 61 59 56 54 52 49 1,404 1,437 71 71 71 71 68 66 63 61 59 56 54 51 1,437 1,469 73 73 73 73 70 68 65 63 61 58 56 53 1,469 1,502 74 74 74 74 72 70 67 65 63 60 58 55 1,502 1,535 76 76 76 76 74 72 70 67 65 62 60 57 1,535 1,567 78 78 78 78 76 74 72 69 67 64 62 60 1,567 1,600 79 79 79 79 78 76 74 71 69 66 64 62 1,600 1,633 81 81 81 81 81 78 76 73 71 68 66 64 1,633 1,665 82 82 82 82 82 80 78 75 73 71 68 66 1,665 1,698 84 84 84 84 84 82 80 77 75 73 70 68 1,698 1,731 86 86 86 86 86 84 82 79 77 75 72 70 1,731 1,763 87 87 87 87 87 86 84 82 79 77 74 72 1,763 1,796 89 89 89 89 89 88 86 84 81 79 76 74 1,796 1,829 91 91 91 91 91 90 88 86 83 81 78 76 1,829 1,862 92 92 92 92 92 92 90 88 85 83 80 78 1,862 1,894 94 94 94 94 94 94 92 90 87 85 83 80 1,894 1,927 96 96 96 96 96 96 94 92 89 87 85 82
UTAH TABLE 2
Page 11
Utah Withholding Tables
Single Persons Biweekly Payroll Period
Feb. 2008 SINGLE Persons - BIWEEKLY Payroll Period (26 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $192 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 192 258 2 0 0 0 0 0 0 0 0 0 0 0 258 323 5 0 0 0 0 0 0 0 0 0 0 0 323 388 8 3 0 0 0 0 0 0 0 0 0 0 388 454 11 7 2 0 0 0 0 0 0 0 0 0 454 519 15 10 5 1 0 0 0 0 0 0 0 0 519 585 19 14 10 5 0 0 0 0 0 0 0 0 585 650 23 18 14 9 4 0 0 0 0 0 0 0 650 715 27 23 18 13 8 3 0 0 0 0 0 0 715 781 32 27 22 17 12 7 3 0 0 0 0 0 781 846 36 31 26 21 16 12 7 2 0 0 0 0 846 912 40 35 30 25 21 16 11 6 1 0 0 0 912 977 44 39 34 29 25 20 15 10 5 1 0 0 977 1,042 48 43 38 34 29 24 19 14 10 5 0 0 1,042 1,108 52 47 42 38 33 28 23 18 14 9 4 0 1,108 1,173 56 51 47 42 37 32 27 23 18 13 8 3 1,173 1,238 60 56 51 46 41 36 32 27 22 17 12 7 1,238 1,304 64 60 55 50 45 40 36 31 26 21 16 12 1,304 1,369 67 64 59 54 49 45 40 35 30 25 21 16 1,369 1,435 70 68 63 58 53 49 44 39 34 29 25 20 1,435 1,500 73 72 67 62 58 53 48 43 38 34 29 24 1,500 1,565 77 76 71 67 62 57 52 47 42 38 33 28 1,565 1,631 80 80 75 71 66 61 56 51 47 42 37 32 1,631 1,696 83 83 80 75 70 65 60 56 51 46 41 36 1,696 1,762 86 86 84 79 74 69 64 60 55 50 45 40 1,762 1,827 90 90 88 83 78 73 69 64 59 54 49 45 1,827 1,892 93 93 92 87 82 78 73 68 63 58 53 49 1,892 1,958 96 96 96 91 86 82 77 72 67 62 58 53 1,958 2,023 100 100 100 95 91 86 81 76 71 67 62 57 2,023 2,088 103 103 103 99 95 90 85 80 75 71 66 61 2,088 2,154 106 106 106 104 99 94 89 84 80 75 70 65 2,154 2,219 109 109 109 108 103 98 93 88 84 79 74 69 2,219 2,285 113 113 113 112 107 102 97 93 88 83 78 73 2,285 2,350 116 116 116 116 111 106 102 97 92 87 82 77 2,350 2,415 119 119 119 119 115 110 106 101 96 91 86 82 2,415 2,481 122 122 122 122 119 115 110 105 100 95 91 86 2,481 2,546 126 126 126 126 124 119 114 109 104 99 95 90 2,546 2,612 129 129 129 129 128 123 118 113 108 104 99 94 2,612 2,677 132 132 132 132 132 127 122 117 113 108 103 98 2,677 2,742 135 135 135 135 135 131 126 121 117 112 107 102 2,742 2,808 139 139 139 139 139 135 130 126 121 116 111 106 2,808 2,873 142 142 142 142 142 139 134 130 125 120 115 110 2,873 2,938 145 145 145 145 145 143 139 134 129 124 119 115 2,938 3,004 149 149 149 149 149 148 143 138 133 128 123 119 3,004 3,069 152 152 152 152 152 152 147 142 137 132 128 123 3,069 3,135 155 155 155 155 155 155 151 146 141 137 132 127 3,135 3,200 158 158 158 158 158 158 155 150 145 141 136 131 3,200 3,265 162 162 162 162 162 162 159 154 150 145 140 135 3,265 3,331 165 165 165 165 165 165 163 159 154 149 144 139 3,331 3,396 168 168 168 168 168 168 167 163 158 153 148 143 3,396 3,462 171 171 171 171 171 171 171 167 162 157 152 148 3,462 3,527 175 175 175 175 175 175 175 171 166 161 156 152 3,527 3,592 178 178 178 178 178 178 178 175 170 165 161 156 3,592 3,658 181 181 181 181 181 181 181 179 174 169 165 160 3,658 3,723 185 185 185 185 185 185 185 183 178 174 169 164 3,723 3,788 188 188 188 188 188 188 188 187 183 178 173 168 3,788 3,854 191 191 191 191 191 191 191 191 187 182 177 172
UTAH TABLE 3
Page 12
Utah Withholding Tables
Married Persons Biweekly Payroll Period
Feb. 2008 MARRIED Persons - BIWEEKLY Payroll Period (26 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $192 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 192 258 0 0 0 0 0 0 0 0 0 0 0 0 258 323 0 0 0 0 0 0 0 0 0 0 0 0 323 388 3 0 0 0 0 0 0 0 0 0 0 0 388 454 7 2 0 0 0 0 0 0 0 0 0 0 454 519 10 5 0 0 0 0 0 0 0 0 0 0 519 585 13 8 4 0 0 0 0 0 0 0 0 0 585 650 16 12 7 2 0 0 0 0 0 0 0 0 650 715 20 15 10 5 0 0 0 0 0 0 0 0 715 781 24 19 14 9 4 0 0 0 0 0 0 0 781 846 28 23 18 13 9 4 0 0 0 0 0 0 846 912 32 27 22 18 13 8 3 0 0 0 0 0 912 977 36 31 26 22 17 12 7 2 0 0 0 0 977 1,042 40 35 31 26 21 16 11 7 2 0 0 0 1,042 1,108 44 39 35 30 25 20 15 11 6 1 0 0 1,108 1,173 48 44 39 34 29 24 20 15 10 5 0 0 1,173 1,238 53 48 43 38 33 29 24 19 14 9 4 0 1,238 1,304 57 52 47 42 37 33 28 23 18 13 9 4 1,304 1,369 61 56 51 46 42 37 32 27 22 18 13 8 1,369 1,435 65 60 55 50 46 41 36 31 26 22 17 12 1,435 1,500 69 64 59 55 50 45 40 35 31 26 21 16 1,500 1,565 73 68 64 59 54 49 44 39 35 30 25 20 1,565 1,631 77 72 68 63 58 53 48 44 39 34 29 24 1,631 1,696 81 77 72 67 62 57 53 48 43 38 33 28 1,696 1,762 85 81 76 71 66 61 57 52 47 42 37 33 1,762 1,827 90 85 80 75 70 66 61 56 51 46 42 37 1,827 1,892 93 89 84 79 75 70 65 60 55 50 46 41 1,892 1,958 96 93 88 83 79 74 69 64 59 55 50 45 1,958 2,023 100 97 92 88 83 78 73 68 64 59 54 49 2,023 2,088 103 101 96 92 87 82 77 72 68 63 58 53 2,088 2,154 106 105 101 96 91 86 81 77 72 67 62 57 2,154 2,219 109 109 105 100 95 90 85 81 76 71 66 61 2,219 2,285 113 113 109 104 99 94 90 85 80 75 70 66 2,285 2,350 116 116 113 108 103 99 94 89 84 79 74 70 2,350 2,415 119 119 117 112 107 103 98 93 88 83 79 74 2,415 2,481 122 122 121 116 112 107 102 97 92 88 83 78 2,481 2,546 126 126 125 121 116 111 106 101 96 92 87 82 2,546 2,612 129 129 129 125 120 115 110 105 101 96 91 86 2,612 2,677 132 132 132 129 124 119 114 110 105 100 95 90 2,677 2,742 135 135 135 133 128 123 118 114 109 104 99 94 2,742 2,808 139 139 139 137 132 127 123 118 113 108 103 99 2,808 2,873 142 142 142 141 136 131 127 122 117 112 107 103 2,873 2,938 145 145 145 145 140 136 131 126 121 116 112 107 2,938 3,004 149 149 149 149 145 140 135 130 125 120 116 111 3,004 3,069 152 152 152 152 149 144 139 134 129 125 120 115 3,069 3,135 155 155 155 155 153 148 143 138 134 129 124 119 3,135 3,200 158 158 158 158 157 152 147 142 138 133 128 123 3,200 3,265 162 162 162 162 161 156 151 147 142 137 132 127 3,265 3,331 165 165 165 165 165 160 156 151 146 141 136 131 3,331 3,396 168 168 168 168 168 164 160 155 150 145 140 136 3,396 3,462 171 171 171 171 171 169 164 159 154 149 145 140 3,462 3,527 175 175 175 175 175 173 168 163 158 153 149 144 3,527 3,592 178 178 178 178 178 177 172 167 162 158 153 148 3,592 3,658 181 181 181 181 181 181 176 171 166 162 157 152 3,658 3,723 185 185 185 185 185 185 180 175 171 166 161 156 3,723 3,788 188 188 188 188 188 188 184 180 175 170 165 160 3,788 3,854 191 191 191 191 191 191 188 184 179 174 169 164
UTAH TABLE 4
Page 13
Utah Withholding Tables
Single Persons Semimonthly Payroll Period
Feb. 2008 SINGLE Persons - SEMIMONTHLY Payroll Period (24 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $208 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 208 279 2 0 0 0 0 0 0 0 0 0 0 0 279 350 5 0 0 0 0 0 0 0 0 0 0 0 350 421 9 4 0 0 0 0 0 0 0 0 0 0 421 492 12 7 2 0 0 0 0 0 0 0 0 0 492 563 16 11 6 1 0 0 0 0 0 0 0 0 563 633 21 16 10 5 0 0 0 0 0 0 0 0 633 704 25 20 15 10 4 0 0 0 0 0 0 0 704 775 30 24 19 14 9 4 0 0 0 0 0 0 775 846 34 29 24 19 13 8 3 0 0 0 0 0 846 917 39 33 28 23 18 13 7 2 0 0 0 0 917 988 43 38 33 27 22 17 12 7 1 0 0 0 988 1,058 48 42 37 32 27 21 16 11 6 1 0 0 1,058 1,129 52 47 42 36 31 26 21 16 10 5 0 0 1,129 1,200 56 51 46 41 36 30 25 20 15 10 4 0 1,200 1,271 61 56 50 45 40 35 30 24 19 14 9 4 1,271 1,342 65 60 55 50 45 39 34 29 24 19 13 8 1,342 1,413 69 65 59 54 49 44 39 33 28 23 18 13 1,413 1,483 72 69 64 59 53 48 43 38 33 27 22 17 1,483 1,554 76 74 68 63 58 53 48 42 37 32 27 21 1,554 1,625 79 78 73 68 62 57 52 47 42 36 31 26 1,625 1,696 83 82 77 72 67 62 56 51 46 41 36 30 1,696 1,767 87 87 82 77 71 66 61 56 50 45 40 35 1,767 1,838 90 90 86 81 76 71 65 60 55 50 45 39 1,838 1,908 94 94 91 85 80 75 70 65 59 54 49 44 1,908 1,979 97 97 95 90 85 79 74 69 64 59 53 48 1,979 2,050 101 101 100 94 89 84 79 74 68 63 58 53 2,050 2,121 104 104 104 99 94 88 83 78 73 68 62 57 2,121 2,192 108 108 108 103 98 93 88 82 77 72 67 62 2,192 2,263 111 111 111 108 103 97 92 87 82 77 71 66 2,263 2,333 115 115 115 112 107 102 97 91 86 81 76 71 2,333 2,404 118 118 118 117 111 106 101 96 91 85 80 75 2,404 2,475 122 122 122 121 116 111 106 100 95 90 85 79 2,475 2,546 126 126 126 126 120 115 110 105 100 94 89 84 2,546 2,617 129 129 129 129 125 120 114 109 104 99 94 88 2,617 2,688 133 133 133 133 129 124 119 114 108 103 98 93 2,688 2,758 136 136 136 136 134 129 123 118 113 108 103 97 2,758 2,829 140 140 140 140 138 133 128 123 117 112 107 102 2,829 2,900 143 143 143 143 143 138 132 127 122 117 111 106 2,900 2,971 147 147 147 147 147 142 137 132 126 121 116 111 2,971 3,042 150 150 150 150 150 146 141 136 131 126 120 115 3,042 3,113 154 154 154 154 154 151 146 140 135 130 125 120 3,113 3,183 157 157 157 157 157 155 150 145 140 135 129 124 3,183 3,254 161 161 161 161 161 160 155 149 144 139 134 129 3,254 3,325 164 164 164 164 164 164 159 154 149 143 138 133 3,325 3,396 168 168 168 168 168 168 164 158 153 148 143 137 3,396 3,467 172 172 172 172 172 172 168 163 158 152 147 142 3,467 3,538 175 175 175 175 175 175 172 167 162 157 152 146 3,538 3,608 179 179 179 179 179 179 177 172 167 161 156 151 3,608 3,679 182 182 182 182 182 182 181 176 171 166 161 155 3,679 3,750 186 186 186 186 186 186 186 181 175 170 165 160 3,750 3,821 189 189 189 189 189 189 189 185 180 175 169 164 3,821 3,892 193 193 193 193 193 193 193 190 184 179 174 169 3,892 3,963 196 196 196 196 196 196 196 194 189 184 178 173 3,963 4,033 200 200 200 200 200 200 200 198 193 188 183 178 4,033 4,104 203 203 203 203 203 203 203 203 198 193 187 182 4,104 4,175 207 207 207 207 207 207 207 207 202 197 192 187
UTAH TABLE 5
Page 14
Utah Withholding Tables
Married Persons Semimonthly Payroll Period
Feb. 2008 MARRIED Persons - SEMIMONTHLY Payroll Period (24 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $208 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 208 279 0 0 0 0 0 0 0 0 0 0 0 0 279 350 0 0 0 0 0 0 0 0 0 0 0 0 350 421 4 0 0 0 0 0 0 0 0 0 0 0 421 492 7 2 0 0 0 0 0 0 0 0 0 0 492 563 11 6 0 0 0 0 0 0 0 0 0 0 563 633 14 9 4 0 0 0 0 0 0 0 0 0 633 704 18 13 7 2 0 0 0 0 0 0 0 0 704 775 21 16 11 6 1 0 0 0 0 0 0 0 775 846 26 20 15 10 5 0 0 0 0 0 0 0 846 917 30 25 20 15 9 4 0 0 0 0 0 0 917 988 35 29 24 19 14 9 3 0 0 0 0 0 988 1,058 39 34 29 23 18 13 8 3 0 0 0 0 1,058 1,129 44 38 33 28 23 17 12 7 2 0 0 0 1,129 1,200 48 43 38 32 27 22 17 12 6 1 0 0 1,200 1,271 52 47 42 37 32 26 21 16 11 6 0 0 1,271 1,342 57 52 47 41 36 31 26 20 15 10 5 0 1,342 1,413 61 56 51 46 41 35 30 25 20 15 9 4 1,413 1,483 66 61 55 50 45 40 35 29 24 19 14 9 1,483 1,554 70 65 60 55 49 44 39 34 29 23 18 13 1,554 1,625 75 70 64 59 54 49 44 38 33 28 23 17 1,625 1,696 79 74 69 64 58 53 48 43 38 32 27 22 1,696 1,767 84 78 73 68 63 58 52 47 42 37 32 26 1,767 1,838 88 83 78 73 67 62 57 52 46 41 36 31 1,838 1,908 93 87 82 77 72 67 61 56 51 46 41 35 1,908 1,979 97 92 87 81 76 71 66 61 55 50 45 40 1,979 2,050 101 96 91 86 81 76 70 65 60 55 49 44 2,050 2,121 104 101 96 90 85 80 75 70 64 59 54 49 2,121 2,192 108 105 100 95 90 84 79 74 69 64 58 53 2,192 2,263 111 110 105 99 94 89 84 78 73 68 63 58 2,263 2,333 115 114 109 104 99 93 88 83 78 73 67 62 2,333 2,404 118 118 113 108 103 98 93 87 82 77 72 67 2,404 2,475 122 122 118 113 107 102 97 92 87 81 76 71 2,475 2,546 126 126 122 117 112 107 102 96 91 86 81 75 2,546 2,617 129 129 127 122 116 111 106 101 96 90 85 80 2,617 2,688 133 133 131 126 121 116 110 105 100 95 90 84 2,688 2,758 136 136 136 131 125 120 115 110 105 99 94 89 2,758 2,829 140 140 140 135 130 125 119 114 109 104 99 93 2,829 2,900 143 143 143 139 134 129 124 119 113 108 103 98 2,900 2,971 147 147 147 144 139 134 128 123 118 113 107 102 2,971 3,042 150 150 150 148 143 138 133 128 122 117 112 107 3,042 3,113 154 154 154 153 148 142 137 132 127 122 116 111 3,113 3,183 157 157 157 157 152 147 142 136 131 126 121 116 3,183 3,254 161 161 161 161 157 151 146 141 136 131 125 120 3,254 3,325 164 164 164 164 161 156 151 145 140 135 130 125 3,325 3,396 168 168 168 168 165 160 155 150 145 139 134 129 3,396 3,467 172 172 172 172 170 165 160 154 149 144 139 134 3,467 3,538 175 175 175 175 174 169 164 159 154 148 143 138 3,538 3,608 179 179 179 179 179 174 168 163 158 153 148 142 3,608 3,679 182 182 182 182 182 178 173 168 163 157 152 147 3,679 3,750 186 186 186 186 186 183 177 172 167 162 157 151 3,750 3,821 189 189 189 189 189 187 182 177 171 166 161 156 3,821 3,892 193 193 193 193 193 192 186 181 176 171 165 160 3,892 3,963 196 196 196 196 196 196 191 186 180 175 170 165 3,963 4,033 200 200 200 200 200 200 195 190 185 180 174 169 4,033 4,104 203 203 203 203 203 203 200 194 189 184 179 174 4,104 4,175 207 207 207 207 207 207 204 199 194 189 183 178
UTAH TABLE 6
Page 15
Utah Withholding Tables
Single Persons Monthly Payroll Period
Feb. 2008 SINGLE Persons - MONTHLY Payroll Period (12 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $417 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 417 558 4 0 0 0 0 0 0 0 0 0 0 0 558 700 11 0 0 0 0 0 0 0 0 0 0 0 700 842 18 7 0 0 0 0 0 0 0 0 0 0 842 983 25 14 4 0 0 0 0 0 0 0 0 0 983 1,125 33 22 12 1 0 0 0 0 0 0 0 0 1,125 1,267 42 31 21 10 0 0 0 0 0 0 0 0 1,267 1,408 50 40 30 19 9 0 0 0 0 0 0 0 1,408 1,550 59 49 39 28 18 7 0 0 0 0 0 0 1,550 1,692 68 58 47 37 27 16 6 0 0 0 0 0 1,692 1,833 77 67 56 46 36 25 15 4 0 0 0 0 1,833 1,975 86 76 65 55 44 34 24 13 3 0 0 0 1,975 2,117 95 85 74 64 53 43 33 22 12 1 0 0 2,117 2,258 104 94 83 73 62 52 41 31 21 10 0 0 2,258 2,400 113 102 92 82 71 61 50 40 30 19 9 0 2,400 2,542 122 111 101 91 80 70 59 49 38 28 18 7 2,542 2,683 131 120 110 100 89 79 68 58 47 37 27 16 2,683 2,825 138 129 119 108 98 88 77 67 56 46 36 25 2,825 2,967 145 138 128 117 107 97 86 76 65 55 44 34 2,967 3,108 152 147 137 126 116 105 95 85 74 64 53 43 3,108 3,250 159 156 146 135 125 114 104 94 83 73 62 52 3,250 3,392 166 165 155 144 134 123 113 102 92 82 71 61 3,392 3,533 173 173 163 153 143 132 122 111 101 91 80 70 3,533 3,675 180 180 172 162 152 141 131 120 110 99 89 79 3,675 3,817 187 187 181 171 160 150 140 129 119 108 98 88 3,817 3,958 194 194 190 180 169 159 149 138 128 117 107 96 3,958 4,100 201 201 199 189 178 168 158 147 137 126 116 105 4,100 4,242 209 209 208 198 187 177 166 156 146 135 125 114 4,242 4,383 216 216 216 207 196 186 175 165 155 144 134 123 4,383 4,525 223 223 223 216 205 195 184 174 163 153 143 132 4,525 4,667 230 230 230 224 214 204 193 183 172 162 152 141 4,667 4,808 237 237 237 233 223 213 202 192 181 171 160 150 4,808 4,950 244 244 244 242 232 221 211 201 190 180 169 159 4,950 5,092 251 251 251 251 241 230 220 210 199 189 178 168 5,092 5,233 258 258 258 258 250 239 229 218 208 198 187 177 5,233 5,375 265 265 265 265 259 248 238 227 217 207 196 186 5,375 5,517 272 272 272 272 268 257 247 236 226 216 205 195 5,517 5,658 279 279 279 279 277 266 256 245 235 224 214 204 5,658 5,800 286 286 286 286 285 275 265 254 244 233 223 213 5,800 5,942 294 294 294 294 294 284 274 263 253 242 232 221 5,942 6,083 301 301 301 301 301 293 282 272 262 251 241 230 6,083 6,225 308 308 308 308 308 302 291 281 271 260 250 239 6,225 6,367 315 315 315 315 315 311 300 290 279 269 259 248 6,367 6,508 322 322 322 322 322 320 309 299 288 278 268 257 6,508 6,650 329 329 329 329 329 329 318 308 297 287 276 266 6,650 6,792 336 336 336 336 336 336 327 317 306 296 285 275 6,792 6,933 343 343 343 343 343 343 336 326 315 305 294 284 6,933 7,075 350 350 350 350 350 350 345 335 324 314 303 293 7,075 7,217 357 357 357 357 357 357 354 343 333 323 312 302 7,217 7,358 364 364 364 364 364 364 363 352 342 332 321 311 7,358 7,500 371 371 371 371 371 371 371 361 351 340 330 320 7,500 7,642 379 379 379 379 379 379 379 370 360 349 339 329 7,642 7,783 386 386 386 386 386 386 386 379 369 358 348 337 7,783 7,925 393 393 393 393 393 393 393 388 378 367 357 346 7,925 8,067 400 400 400 400 400 400 400 397 387 376 366 355 8,067 8,208 407 407 407 407 407 407 407 406 395 385 375 364 8,208 8,350 414 414 414 414 414 414 414 414 404 394 384 373
UTAH TABLE 7
Page 16
Utah Withholding Tables
Married Persons Monthly Payroll Period
Feb. 2008 MARRIED Persons - MONTHLY Payroll Period (12 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $417 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 417 558 0 0 0 0 0 0 0 0 0 0 0 0 558 700 0 0 0 0 0 0 0 0 0 0 0 0 700 842 7 0 0 0 0 0 0 0 0 0 0 0 842 983 14 4 0 0 0 0 0 0 0 0 0 0 983 1,125 21 11 1 0 0 0 0 0 0 0 0 0 1,125 1,267 29 18 8 0 0 0 0 0 0 0 0 0 1,267 1,408 36 25 15 4 0 0 0 0 0 0 0 0 1,408 1,550 43 32 22 11 1 0 0 0 0 0 0 0 1,550 1,692 51 41 31 20 10 0 0 0 0 0 0 0 1,692 1,833 60 50 39 29 19 8 0 0 0 0 0 0 1,833 1,975 69 59 48 38 28 17 7 0 0 0 0 0 1,975 2,117 78 68 57 47 36 26 16 5 0 0 0 0 2,117 2,258 87 77 66 56 45 35 25 14 4 0 0 0 2,258 2,400 96 86 75 65 54 44 33 23 13 2 0 0 2,400 2,542 105 94 84 74 63 53 42 32 22 11 1 0 2,542 2,683 114 103 93 83 72 62 51 41 31 20 10 0 2,683 2,825 123 112 102 92 81 71 60 50 39 29 19 8 2,825 2,967 132 121 111 100 90 80 69 59 48 38 28 17 2,967 3,108 141 130 120 109 99 89 78 68 57 47 36 26 3,108 3,250 150 139 129 118 108 97 87 77 66 56 45 35 3,250 3,392 158 148 138 127 117 106 96 86 75 65 54 44 3,392 3,533 167 157 147 136 126 115 105 94 84 74 63 53 3,533 3,675 176 166 155 145 135 124 114 103 93 83 72 62 3,675 3,817 185 175 164 154 144 133 123 112 102 91 81 71 3,817 3,958 194 184 173 163 152 142 132 121 111 100 90 80 3,958 4,100 201 193 182 172 161 151 141 130 120 109 99 89 4,100 4,242 209 202 191 181 170 160 150 139 129 118 108 97 4,242 4,383 216 211 200 190 179 169 158 148 138 127 117 106 4,383 4,525 223 219 209 199 188 178 167 157 147 136 126 115 4,525 4,667 230 228 218 208 197 187 176 166 155 145 135 124 4,667 4,808 237 237 227 216 206 196 185 175 164 154 144 133 4,808 4,950 244 244 236 225 215 205 194 184 173 163 152 142 4,950 5,092 251 251 245 234 224 213 203 193 182 172 161 151 5,092 5,233 258 258 254 243 233 222 212 202 191 181 170 160 5,233 5,375 265 265 263 252 242 231 221 210 200 190 179 169 5,375 5,517 272 272 272 261 251 240 230 219 209 199 188 178 5,517 5,658 279 279 279 270 260 249 239 228 218 208 197 187 5,658 5,800 286 286 286 279 269 258 248 237 227 216 206 196 5,800 5,942 294 294 294 288 277 267 257 246 236 225 215 205 5,942 6,083 301 301 301 297 286 276 266 255 245 234 224 213 6,083 6,225 308 308 308 306 295 285 274 264 254 243 233 222 6,225 6,367 315 315 315 315 304 294 283 273 263 252 242 231 6,367 6,508 322 322 322 322 313 303 292 282 271 261 251 240 6,508 6,650 329 329 329 329 322 312 301 291 280 270 260 249 6,650 6,792 336 336 336 336 331 321 310 300 289 279 268 258 6,792 6,933 343 343 343 343 340 330 319 309 298 288 277 267 6,933 7,075 350 350 350 350 349 338 328 318 307 297 286 276 7,075 7,217 357 357 357 357 357 347 337 327 316 306 295 285 7,217 7,358 364 364 364 364 364 356 346 335 325 315 304 294 7,358 7,500 371 371 371 371 371 365 355 344 334 324 313 303 7,500 7,642 379 379 379 379 379 374 364 353 343 332 322 312 7,642 7,783 386 386 386 386 386 383 373 362 352 341 331 321 7,783 7,925 393 393 393 393 393 392 382 371 361 350 340 329 7,925 8,067 400 400 400 400 400 400 390 380 370 359 349 338 8,067 8,208 407 407 407 407 407 407 399 389 379 368 358 347 8,208 8,350 414 414 414 414 414 414 408 398 388 377 367 356
UTAH TABLE 8
Page 17
Utah Withholding Tables
Single Persons Quarterly Payroll Period
Feb. 2008 SINGLE Persons - QUARTERLY Payroll Period (4 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $1,250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,250 1,675 11 0 0 0 0 0 0 0 0 0 0 0 1,675 2,100 32 1 0 0 0 0 0 0 0 0 0 0 2,100 2,525 53 22 0 0 0 0 0 0 0 0 0 0 2,525 2,950 74 43 12 0 0 0 0 0 0 0 0 0 2,950 3,375 98 66 35 4 0 0 0 0 0 0 0 0 3,375 3,800 125 93 62 31 0 0 0 0 0 0 0 0 3,800 4,225 151 120 89 58 26 0 0 0 0 0 0 0 4,225 4,650 178 147 116 84 53 22 0 0 0 0 0 0 4,650 5,075 205 174 142 111 80 49 17 0 0 0 0 0 5,075 5,500 232 200 169 138 107 75 44 13 0 0 0 0 5,500 5,925 258 227 196 165 133 102 71 40 8 0 0 0 5,925 6,350 285 254 223 191 160 129 98 66 35 4 0 0 6,350 6,775 312 281 249 218 187 156 124 93 62 31 0 0 6,775 7,200 339 307 276 245 214 182 151 120 89 57 26 0 7,200 7,625 365 334 303 272 240 209 178 147 115 84 53 22 7,625 8,050 392 361 330 299 267 236 205 174 142 111 80 49 8,050 8,475 413 388 357 325 294 263 232 200 169 138 107 75 8,475 8,900 434 415 383 352 321 290 258 227 196 165 133 102 8,900 9,325 456 441 410 379 348 316 285 254 223 191 160 129 9,325 9,750 477 468 437 406 374 343 312 281 249 218 187 156 9,750 10,175 498 495 464 432 401 370 339 307 276 245 214 182 10,175 10,600 519 519 490 459 428 397 365 334 303 272 240 209 10,600 11,025 541 541 517 486 455 423 392 361 330 298 267 236 11,025 11,450 562 562 544 513 481 450 419 388 356 325 294 263 11,450 11,875 583 583 571 539 508 477 446 414 383 352 321 289 11,875 12,300 604 604 598 566 535 504 473 441 410 379 348 316 12,300 12,725 626 626 624 593 562 531 499 468 437 406 374 343 12,725 13,150 647 647 647 620 589 557 526 495 464 432 401 370 13,150 13,575 668 668 668 647 615 584 553 522 490 459 428 397 13,575 14,000 689 689 689 673 642 611 580 548 517 486 455 423 14,000 14,425 711 711 711 700 669 638 606 575 544 513 481 450 14,425 14,850 732 732 732 727 696 664 633 602 571 539 508 477 14,850 15,275 753 753 753 753 722 691 660 629 597 566 535 504 15,275 15,700 774 774 774 774 749 718 687 655 624 593 562 530 15,700 16,125 796 796 796 796 776 745 713 682 651 620 588 557 16,125 16,550 817 817 817 817 803 772 740 709 678 647 615 584 16,550 16,975 838 838 838 838 830 798 767 736 705 673 642 611 16,975 17,400 859 859 859 859 856 825 794 763 731 700 669 638 17,400 17,825 881 881 881 881 881 852 821 789 758 727 696 664 17,825 18,250 902 902 902 902 902 879 847 816 785 754 722 691 18,250 18,675 923 923 923 923 923 905 874 843 812 780 749 718 18,675 19,100 944 944 944 944 944 932 901 870 838 807 776 745 19,100 19,525 966 966 966 966 966 959 928 896 865 834 803 771 19,525 19,950 987 987 987 987 987 986 954 923 892 861 829 798 19,950 20,375 1,008 1,008 1,008 1,008 1,008 1,008 981 950 919 887 856 825 20,375 20,800 1,029 1,029 1,029 1,029 1,029 1,029 1,008 977 946 914 883 852 20,800 21,225 1,051 1,051 1,051 1,051 1,051 1,051 1,035 1,004 972 941 910 879 21,225 21,650 1,072 1,072 1,072 1,072 1,072 1,072 1,062 1,030 999 968 937 905 21,650 22,075 1,093 1,093 1,093 1,093 1,093 1,093 1,088 1,057 1,026 995 963 932 22,075 22,500 1,114 1,114 1,114 1,114 1,114 1,114 1,114 1,084 1,053 1,021 990 959 22,500 22,925 1,136 1,136 1,136 1,136 1,136 1,136 1,136 1,111 1,079 1,048 1,017 986 22,925 23,350 1,157 1,157 1,157 1,157 1,157 1,157 1,157 1,137 1,106 1,075 1,044 1,012 23,350 23,775 1,178 1,178 1,178 1,178 1,178 1,178 1,178 1,164 1,133 1,102 1,070 1,039 23,775 24,200 1,199 1,199 1,199 1,199 1,199 1,199 1,199 1,191 1,160 1,128 1,097 1,066 24,200 24,625 1,221 1,221 1,221 1,221 1,221 1,221 1,221 1,218 1,186 1,155 1,124 1,093 24,625 25,050 1,242 1,242 1,242 1,242 1,242 1,242 1,242 1,242 1,213 1,182 1,151 1,120
UTAH TABLE 9
Page 18
Utah Withholding Tables
Married Persons Quarterly Payroll Period
Feb. 2008 MARRIED Persons - QUARTERLY Payroll Period (4 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $1,250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,250 1,675 0 0 0 0 0 0 0 0 0 0 0 0 1,675 2,100 1 0 0 0 0 0 0 0 0 0 0 0 2,100 2,525 22 0 0 0 0 0 0 0 0 0 0 0 2,525 2,950 43 12 0 0 0 0 0 0 0 0 0 0 2,950 3,375 64 33 2 0 0 0 0 0 0 0 0 0 3,375 3,800 86 54 23 0 0 0 0 0 0 0 0 0 3,800 4,225 107 76 44 13 0 0 0 0 0 0 0 0 4,225 4,650 128 97 66 34 3 0 0 0 0 0 0 0 4,650 5,075 154 123 92 60 29 0 0 0 0 0 0 0 5,075 5,500 181 150 118 87 56 25 0 0 0 0 0 0 5,500 5,925 208 176 145 114 83 51 20 0 0 0 0 0 5,925 6,350 234 203 172 141 109 78 47 16 0 0 0 0 6,350 6,775 261 230 199 167 136 105 74 42 11 0 0 0 6,775 7,200 288 257 225 194 163 132 100 69 38 7 0 0 7,200 7,625 315 283 252 221 190 158 127 96 65 33 2 0 7,625 8,050 342 310 279 248 217 185 154 123 92 60 29 0 8,050 8,475 368 337 306 275 243 212 181 150 118 87 56 25 8,475 8,900 395 364 333 301 270 239 208 176 145 114 83 51 8,900 9,325 422 391 359 328 297 266 234 203 172 141 109 78 9,325 9,750 449 417 386 355 324 292 261 230 199 167 136 105 9,750 10,175 475 444 413 382 350 319 288 257 225 194 163 132 10,175 10,600 502 471 440 408 377 346 315 283 252 221 190 158 10,600 11,025 529 498 466 435 404 373 341 310 279 248 216 185 11,025 11,450 556 524 493 462 431 399 368 337 306 274 243 212 11,450 11,875 582 551 520 489 457 426 395 364 332 301 270 239 11,875 12,300 604 578 547 516 484 453 422 391 359 328 297 266 12,300 12,725 626 605 574 542 511 480 449 417 386 355 324 292 12,725 13,150 647 632 600 569 538 507 475 444 413 382 350 319 13,150 13,575 668 658 627 596 565 533 502 471 440 408 377 346 13,575 14,000 689 685 654 623 591 560 529 498 466 435 404 373 14,000 14,425 711 711 681 649 618 587 556 524 493 462 431 399 14,425 14,850 732 732 707 676 645 614 582 551 520 489 457 426 14,850 15,275 753 753 734 703 672 640 609 578 547 515 484 453 15,275 15,700 774 774 761 730 698 667 636 605 573 542 511 480 15,700 16,125 796 796 788 756 725 694 663 631 600 569 538 506 16,125 16,550 817 817 815 783 752 721 690 658 627 596 565 533 16,550 16,975 838 838 838 810 779 748 716 685 654 623 591 560 16,975 17,400 859 859 859 837 806 774 743 712 681 649 618 587 17,400 17,825 881 881 881 864 832 801 770 739 707 676 645 614 17,825 18,250 902 902 902 890 859 828 797 765 734 703 672 640 18,250 18,675 923 923 923 917 886 855 823 792 761 730 698 667 18,675 19,100 944 944 944 944 913 881 850 819 788 756 725 694 19,100 19,525 966 966 966 966 939 908 877 846 814 783 752 721 19,525 19,950 987 987 987 987 966 935 904 872 841 810 779 747 19,950 20,375 1,008 1,008 1,008 1,008 993 962 930 899 868 837 805 774 20,375 20,800 1,029 1,029 1,029 1,029 1,020 989 957 926 895 864 832 801 20,800 21,225 1,051 1,051 1,051 1,051 1,047 1,015 984 953 922 890 859 828 21,225 21,650 1,072 1,072 1,072 1,072 1,072 1,042 1,011 980 948 917 886 855 21,650 22,075 1,093 1,093 1,093 1,093 1,093 1,069 1,038 1,006 975 944 913 881 22,075 22,500 1,114 1,114 1,114 1,114 1,114 1,096 1,064 1,033 1,002 971 939 908 22,500 22,925 1,136 1,136 1,136 1,136 1,136 1,122 1,091 1,060 1,029 997 966 935 22,925 23,350 1,157 1,157 1,157 1,157 1,157 1,149 1,118 1,087 1,055 1,024 993 962 23,350 23,775 1,178 1,178 1,178 1,178 1,178 1,176 1,145 1,113 1,082 1,051 1,020 988 23,775 24,200 1,199 1,199 1,199 1,199 1,199 1,199 1,171 1,140 1,109 1,078 1,046 1,015 24,200 24,625 1,221 1,221 1,221 1,221 1,221 1,221 1,198 1,167 1,136 1,104 1,073 1,042 24,625 25,050 1,242 1,242 1,242 1,242 1,242 1,242 1,225 1,194 1,163 1,131 1,100 1,069
UTAH TABLE 10
Page 19
Utah Withholding Tables
Single Persons Semiannual Payroll Period
Feb. 2008 SINGLE Persons - SEMIANNUAL Payroll Period (2 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $2,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,500 3,350 21 0 0 0 0 0 0 0 0 0 0 0 3,350 4,200 64 1 0 0 0 0 0 0 0 0 0 0 4,200 5,050 106 44 0 0 0 0 0 0 0 0 0 0 5,050 5,900 149 86 24 0 0 0 0 0 0 0 0 0 5,900 6,750 195 133 70 8 0 0 0 0 0 0 0 0 6,750 7,600 249 187 124 62 0 0 0 0 0 0 0 0 7,600 8,450 303 240 178 115 53 0 0 0 0 0 0 0 8,450 9,300 356 294 231 169 106 44 0 0 0 0 0 0 9,300 10,150 410 347 285 222 160 97 35 0 0 0 0 0 10,150 11,000 463 401 338 276 213 151 88 26 0 0 0 0 11,000 11,850 517 454 392 329 267 204 142 79 17 0 0 0 11,850 12,700 570 508 445 383 320 258 195 133 70 8 0 0 12,700 13,550 624 561 499 436 374 311 249 186 124 61 0 0 13,550 14,400 677 615 552 490 427 365 302 240 177 115 52 0 14,400 15,250 731 668 606 543 481 418 356 293 231 168 106 43 15,250 16,100 784 722 660 597 535 472 410 347 285 222 160 97 16,100 16,950 826 776 713 651 588 526 463 401 338 276 213 151 16,950 17,800 869 829 767 704 642 579 517 454 392 329 267 204 17,800 18,650 911 883 820 758 695 633 570 508 445 383 320 258 18,650 19,500 954 936 874 811 749 686 624 561 499 436 374 311 19,500 20,350 996 990 927 865 802 740 677 615 552 490 427 365 20,350 21,200 1,039 1,039 981 918 856 793 731 668 606 543 481 418 21,200 22,050 1,081 1,081 1,034 972 909 847 784 722 659 597 534 472 22,050 22,900 1,124 1,124 1,088 1,025 963 900 838 775 713 650 588 525 22,900 23,750 1,166 1,166 1,141 1,079 1,016 954 891 829 766 704 641 579 23,750 24,600 1,209 1,209 1,195 1,133 1,070 1,008 945 883 820 758 695 633 24,600 25,450 1,251 1,251 1,249 1,186 1,124 1,061 999 936 874 811 749 686 25,450 26,300 1,294 1,294 1,294 1,240 1,177 1,115 1,052 990 927 865 802 740 26,300 27,150 1,336 1,336 1,336 1,293 1,231 1,168 1,106 1,043 981 918 856 793 27,150 28,000 1,379 1,379 1,379 1,347 1,284 1,222 1,159 1,097 1,034 972 909 847 28,000 28,850 1,421 1,421 1,421 1,400 1,338 1,275 1,213 1,150 1,088 1,025 963 900 28,850 29,700 1,464 1,464 1,464 1,454 1,391 1,329 1,266 1,204 1,141 1,079 1,016 954 29,700 30,550 1,506 1,506 1,506 1,506 1,445 1,382 1,320 1,257 1,195 1,132 1,070 1,007 30,550 31,400 1,549 1,549 1,549 1,549 1,498 1,436 1,373 1,311 1,248 1,186 1,123 1,061 31,400 32,250 1,591 1,591 1,591 1,591 1,552 1,489 1,427 1,364 1,302 1,239 1,177 1,114 32,250 33,100 1,634 1,634 1,634 1,634 1,606 1,543 1,481 1,418 1,356 1,293 1,231 1,168 33,100 33,950 1,676 1,676 1,676 1,676 1,659 1,597 1,534 1,472 1,409 1,347 1,284 1,222 33,950 34,800 1,719 1,719 1,719 1,719 1,713 1,650 1,588 1,525 1,463 1,400 1,338 1,275 34,800 35,650 1,761 1,761 1,761 1,761 1,761 1,704 1,641 1,579 1,516 1,454 1,391 1,329 35,650 36,500 1,804 1,804 1,804 1,804 1,804 1,757 1,695 1,632 1,570 1,507 1,445 1,382 36,500 37,350 1,846 1,846 1,846 1,846 1,846 1,811 1,748 1,686 1,623 1,561 1,498 1,436 37,350 38,200 1,889 1,889 1,889 1,889 1,889 1,864 1,802 1,739 1,677 1,614 1,552 1,489 38,200 39,050 1,931 1,931 1,931 1,931 1,931 1,918 1,855 1,793 1,730 1,668 1,605 1,543 39,050 39,900 1,974 1,974 1,974 1,974 1,974 1,971 1,909 1,846 1,784 1,721 1,659 1,596 39,900 40,750 2,016 2,016 2,016 2,016 2,016 2,016 1,962 1,900 1,837 1,775 1,712 1,650 40,750 41,600 2,059 2,059 2,059 2,059 2,059 2,059 2,016 1,954 1,891 1,829 1,766 1,704 41,600 42,450 2,101 2,101 2,101 2,101 2,101 2,101 2,070 2,007 1,945 1,882 1,820 1,757 42,450 43,300 2,144 2,144 2,144 2,144 2,144 2,144 2,123 2,061 1,998 1,936 1,873 1,811 43,300 44,150 2,186 2,186 2,186 2,186 2,186 2,186 2,177 2,114 2,052 1,989 1,927 1,864 44,150 45,000 2,229 2,229 2,229 2,229 2,229 2,229 2,229 2,168 2,105 2,043 1,980 1,918 45,000 45,850 2,271 2,271 2,271 2,271 2,271 2,271 2,271 2,221 2,159 2,096 2,034 1,971 45,850 46,700 2,314 2,314 2,314 2,314 2,314 2,314 2,314 2,275 2,212 2,150 2,087 2,025 46,700 47,550 2,356 2,356 2,356 2,356 2,356 2,356 2,356 2,328 2,266 2,203 2,141 2,078 47,550 48,400 2,399 2,399 2,399 2,399 2,399 2,399 2,399 2,382 2,319 2,257 2,194 2,132 48,400 49,250 2,441 2,441 2,441 2,441 2,441 2,441 2,441 2,435 2,373 2,310 2,248 2,185 49,250 50,100 2,484 2,484 2,484 2,484 2,484 2,484 2,484 2,484 2,427 2,364 2,302 2,239
UTAH TABLE 11
Page 20
Utah Withholding Tables
Married Persons Semiannual Payroll Period
Feb. 2008 MARRIED Persons - SEMIANNUAL Payroll Period (2 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $2,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,500 3,350 0 0 0 0 0 0 0 0 0 0 0 0 3,350 4,200 1 0 0 0 0 0 0 0 0 0 0 0 4,200 5,050 44 0 0 0 0 0 0 0 0 0 0 0 5,050 5,900 86 24 0 0 0 0 0 0 0 0 0 0 5,900 6,750 129 66 4 0 0 0 0 0 0 0 0 0 6,750 7,600 171 109 46 0 0 0 0 0 0 0 0 0 7,600 8,450 214 151 89 26 0 0 0 0 0 0 0 0 8,450 9,300 256 194 131 69 6 0 0 0 0 0 0 0 9,300 10,150 308 246 183 121 58 0 0 0 0 0 0 0 10,150 11,000 362 299 237 174 112 49 0 0 0 0 0 0 11,000 11,850 415 353 290 228 165 103 40 0 0 0 0 0 11,850 12,700 469 406 344 281 219 156 94 31 0 0 0 0 12,700 13,550 522 460 397 335 272 210 147 85 22 0 0 0 13,550 14,400 576 513 451 388 326 263 201 138 76 13 0 0 14,400 15,250 629 567 504 442 379 317 254 192 129 67 4 0 15,250 16,100 683 621 558 496 433 371 308 246 183 121 58 0 16,100 16,950 737 674 612 549 487 424 362 299 237 174 112 49 16,950 17,800 790 728 665 603 540 478 415 353 290 228 165 103 17,800 18,650 844 781 719 656 594 531 469 406 344 281 219 156 18,650 19,500 897 835 772 710 647 585 522 460 397 335 272 210 19,500 20,350 951 888 826 763 701 638 576 513 451 388 326 263 20,350 21,200 1,004 942 879 817 754 692 629 567 504 442 379 317 21,200 22,050 1,058 995 933 870 808 745 683 620 558 495 433 370 22,050 22,900 1,111 1,049 986 924 861 799 736 674 611 549 486 424 22,900 23,750 1,165 1,102 1,040 977 915 852 790 727 665 602 540 477 23,750 24,600 1,209 1,156 1,094 1,031 969 906 844 781 719 656 594 531 24,600 25,450 1,251 1,210 1,147 1,085 1,022 960 897 835 772 710 647 585 25,450 26,300 1,294 1,263 1,201 1,138 1,076 1,013 951 888 826 763 701 638 26,300 27,150 1,336 1,317 1,254 1,192 1,129 1,067 1,004 942 879 817 754 692 27,150 28,000 1,379 1,370 1,308 1,245 1,183 1,120 1,058 995 933 870 808 745 28,000 28,850 1,421 1,421 1,361 1,299 1,236 1,174 1,111 1,049 986 924 861 799 28,850 29,700 1,464 1,464 1,415 1,352 1,290 1,227 1,165 1,102 1,040 977 915 852 29,700 30,550 1,506 1,506 1,468 1,406 1,343 1,281 1,218 1,156 1,093 1,031 968 906 30,550 31,400 1,549 1,549 1,522 1,459 1,397 1,334 1,272 1,209 1,147 1,084 1,022 959 31,400 32,250 1,591 1,591 1,575 1,513 1,450 1,388 1,325 1,263 1,200 1,138 1,075 1,013 32,250 33,100 1,634 1,634 1,629 1,567 1,504 1,442 1,379 1,317 1,254 1,192 1,129 1,067 33,100 33,950 1,676 1,676 1,676 1,620 1,558 1,495 1,433 1,370 1,308 1,245 1,183 1,120 33,950 34,800 1,719 1,719 1,719 1,674 1,611 1,549 1,486 1,424 1,361 1,299 1,236 1,174 34,800 35,650 1,761 1,761 1,761 1,727 1,665 1,602 1,540 1,477 1,415 1,352 1,290 1,227 35,650 36,500 1,804 1,804 1,804 1,781 1,718 1,656 1,593 1,531 1,468 1,406 1,343 1,281 36,500 37,350 1,846 1,846 1,846 1,834 1,772 1,709 1,647 1,584 1,522 1,459 1,397 1,334 37,350 38,200 1,889 1,889 1,889 1,888 1,825 1,763 1,700 1,638 1,575 1,513 1,450 1,388 38,200 39,050 1,931 1,931 1,931 1,931 1,879 1,816 1,754 1,691 1,629 1,566 1,504 1,441 39,050 39,900 1,974 1,974 1,974 1,974 1,932 1,870 1,807 1,745 1,682 1,620 1,557 1,495 39,900 40,750 2,016 2,016 2,016 2,016 1,986 1,923 1,861 1,798 1,736 1,673 1,611 1,548 40,750 41,600 2,059 2,059 2,059 2,059 2,040 1,977 1,915 1,852 1,790 1,727 1,665 1,602 41,600 42,450 2,101 2,101 2,101 2,101 2,093 2,031 1,968 1,906 1,843 1,781 1,718 1,656 42,450 43,300 2,144 2,144 2,144 2,144 2,144 2,084 2,022 1,959 1,897 1,834 1,772 1,709 43,300 44,150 2,186 2,186 2,186 2,186 2,186 2,138 2,075 2,013 1,950 1,888 1,825 1,763 44,150 45,000 2,229 2,229 2,229 2,229 2,229 2,191 2,129 2,066 2,004 1,941 1,879 1,816 45,000 45,850 2,271 2,271 2,271 2,271 2,271 2,245 2,182 2,120 2,057 1,995 1,932 1,870 45,850 46,700 2,314 2,314 2,314 2,314 2,314 2,298 2,236 2,173 2,111 2,048 1,986 1,923 46,700 47,550 2,356 2,356 2,356 2,356 2,356 2,352 2,289 2,227 2,164 2,102 2,039 1,977 47,550 48,400 2,399 2,399 2,399 2,399 2,399 2,399 2,343 2,280 2,218 2,155 2,093 2,030 48,400 49,250 2,441 2,441 2,441 2,441 2,441 2,441 2,396 2,334 2,271 2,209 2,146 2,084 49,250 50,100 2,484 2,484 2,484 2,484 2,484 2,484 2,450 2,388 2,325 2,263 2,200 2,138
UTAH TABLE 12
Page 21
Utah Withholding Tables
Single Persons Annual Payroll Period
Feb. 2008 SINGLE Persons - ANNUAL Payroll Period (1 pay period per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 5,000 6,700 43 0 0 0 0 0 0 0 0 0 0 0 6,700 8,400 128 3 0 0 0 0 0 0 0 0 0 0 8,400 10,100 213 88 0 0 0 0 0 0 0 0 0 0 10,100 11,800 298 173 48 0 0 0 0 0 0 0 0 0 11,800 13,500 391 266 141 16 0 0 0 0 0 0 0 0 13,500 15,200 498 373 248 123 0 0 0 0 0 0 0 0 15,200 16,900 605 480 355 230 105 0 0 0 0 0 0 0 16,900 18,600 712 587 462 337 212 87 0 0 0 0 0 0 18,600 20,300 819 694 569 444 319 194 69 0 0 0 0 0 20,300 22,000 926 801 676 551 426 301 176 51 0 0 0 0 22,000 23,700 1,034 909 784 659 534 409 284 159 34 0 0 0 23,700 25,400 1,141 1,016 891 766 641 516 391 266 141 16 0 0 25,400 27,100 1,248 1,123 998 873 748 623 498 373 248 123 0 0 27,100 28,800 1,355 1,230 1,105 980 855 730 605 480 355 230 105 0 28,800 30,500 1,462 1,337 1,212 1,087 962 837 712 587 462 337 212 87 30,500 32,200 1,568 1,444 1,319 1,194 1,069 944 819 694 569 444 319 194 32,200 33,900 1,653 1,551 1,426 1,301 1,176 1,051 926 801 676 551 426 301 33,900 35,600 1,738 1,658 1,533 1,408 1,283 1,158 1,033 908 783 658 533 408 35,600 37,300 1,823 1,765 1,640 1,515 1,390 1,265 1,140 1,015 890 765 640 515 37,300 39,000 1,908 1,872 1,747 1,622 1,497 1,372 1,247 1,122 997 872 747 622 39,000 40,700 1,993 1,980 1,855 1,730 1,605 1,480 1,355 1,230 1,105 980 855 730 40,700 42,400 2,078 2,078 1,962 1,837 1,712 1,587 1,462 1,337 1,212 1,087 962 837 42,400 44,100 2,163 2,163 2,069 1,944 1,819 1,694 1,569 1,444 1,319 1,194 1,069 944 44,100 45,800 2,248 2,248 2,176 2,051 1,926 1,801 1,676 1,551 1,426 1,301 1,176 1,051 45,800 47,500 2,333 2,333 2,283 2,158 2,033 1,908 1,783 1,658 1,533 1,408 1,283 1,158 47,500 49,200 2,418 2,418 2,390 2,265 2,140 2,015 1,890 1,765 1,640 1,515 1,390 1,265 49,200 50,900 2,503 2,503 2,497 2,372 2,247 2,122 1,997 1,872 1,747 1,622 1,497 1,372 50,900 52,600 2,588 2,588 2,588 2,479 2,354 2,229 2,104 1,979 1,854 1,729 1,604 1,479 52,600 54,300 2,673 2,673 2,673 2,586 2,461 2,336 2,211 2,086 1,961 1,836 1,711 1,586 54,300 56,000 2,758 2,758 2,758 2,693 2,568 2,443 2,318 2,193 2,068 1,943 1,818 1,693 56,000 57,700 2,843 2,843 2,843 2,801 2,676 2,551 2,426 2,301 2,176 2,051 1,926 1,801 57,700 59,400 2,928 2,928 2,928 2,908 2,783 2,658 2,533 2,408 2,283 2,158 2,033 1,908 59,400 61,100 3,013 3,013 3,013 3,013 2,890 2,765 2,640 2,515 2,390 2,265 2,140 2,015 61,100 62,800 3,098 3,098 3,098 3,098 2,997 2,872 2,747 2,622 2,497 2,372 2,247 2,122 62,800 64,500 3,183 3,183 3,183 3,183 3,104 2,979 2,854 2,729 2,604 2,479 2,354 2,229 64,500 66,200 3,268 3,268 3,268 3,268 3,211 3,086 2,961 2,836 2,711 2,586 2,461 2,336 66,200 67,900 3,353 3,353 3,353 3,353 3,318 3,193 3,068 2,943 2,818 2,693 2,568 2,443 67,900 69,600 3,438 3,438 3,438 3,438 3,425 3,300 3,175 3,050 2,925 2,800 2,675 2,550 69,600 71,300 3,523 3,523 3,523 3,523 3,523 3,407 3,282 3,157 3,032 2,907 2,782 2,657 71,300 73,000 3,608 3,608 3,608 3,608 3,608 3,514 3,389 3,264 3,139 3,014 2,889 2,764 73,000 74,700 3,693 3,693 3,693 3,693 3,693 3,622 3,497 3,372 3,247 3,122 2,997 2,872 74,700 76,400 3,778 3,778 3,778 3,778 3,778 3,729 3,604 3,479 3,354 3,229 3,104 2,979 76,400 78,100 3,863 3,863 3,863 3,863 3,863 3,836 3,711 3,586 3,461 3,336 3,211 3,086 78,100 79,800 3,948 3,948 3,948 3,948 3,948 3,943 3,818 3,693 3,568 3,443 3,318 3,193 79,800 81,500 4,033 4,033 4,033 4,033 4,033 4,033 3,925 3,800 3,675 3,550 3,425 3,300 81,500 83,200 4,118 4,118 4,118 4,118 4,118 4,118 4,032 3,907 3,782 3,657 3,532 3,407 83,200 84,900 4,203 4,203 4,203 4,203 4,203 4,203 4,139 4,014 3,889 3,764 3,639 3,514 84,900 86,600 4,288 4,288 4,288 4,288 4,288 4,288 4,246 4,121 3,996 3,871 3,746 3,621 86,600 88,300 4,373 4,373 4,373 4,373 4,373 4,373 4,353 4,228 4,103 3,978 3,853 3,728 88,300 90,000 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,335 4,210 4,085 3,960 3,835 90,000 91,700 4,543 4,543 4,543 4,543 4,543 4,543 4,543 4,443 4,318 4,193 4,068 3,943 91,700 93,400 4,628 4,628 4,628 4,628 4,628 4,628 4,628 4,550 4,425 4,300 4,175 4,050 93,400 95,100 4,713 4,713 4,713 4,713 4,713 4,713 4,713 4,657 4,532 4,407 4,282 4,157 95,100 96,800 4,798 4,798 4,798 4,798 4,798 4,798 4,798 4,764 4,639 4,514 4,389 4,264 96,800 98,500 4,883 4,883 4,883 4,883 4,883 4,883 4,883 4,871 4,746 4,621 4,496 4,371 98,500 100,200 4,968 4,968 4,968 4,968 4,968 4,968 4,968 4,968 4,853 4,728 4,603 4,478
UTAH TABLE 13
Page 22
Utah Withholding Tables
Married Persons Annual Payroll Period
Feb. 2008 MARRIED Persons - ANNUAL Payroll Period (1 pay period per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 5,000 6,700 0 0 0 0 0 0 0 0 0 0 0 0 6,700 8,400 3 0 0 0 0 0 0 0 0 0 0 0 8,400 10,100 88 0 0 0 0 0 0 0 0 0 0 0 10,100 11,800 173 48 0 0 0 0 0 0 0 0 0 0 11,800 13,500 258 133 8 0 0 0 0 0 0 0 0 0 13,500 15,200 343 218 93 0 0 0 0 0 0 0 0 0 15,200 16,900 428 303 178 53 0 0 0 0 0 0 0 0 16,900 18,600 513 388 263 138 13 0 0 0 0 0 0 0 18,600 20,300 616 491 366 241 116 0 0 0 0 0 0 0 20,300 22,000 723 598 473 348 223 98 0 0 0 0 0 0 22,000 23,700 831 706 581 456 331 206 81 0 0 0 0 0 23,700 25,400 938 813 688 563 438 313 188 63 0 0 0 0 25,400 27,100 1,045 920 795 670 545 420 295 170 45 0 0 0 27,100 28,800 1,152 1,027 902 777 652 527 402 277 152 27 0 0 28,800 30,500 1,259 1,134 1,009 884 759 634 509 384 259 134 9 0 30,500 32,200 1,366 1,241 1,116 991 866 741 616 491 366 241 116 0 32,200 33,900 1,473 1,348 1,223 1,098 973 848 723 598 473 348 223 98 33,900 35,600 1,580 1,455 1,330 1,205 1,080 955 830 705 580 455 330 205 35,600 37,300 1,687 1,562 1,437 1,312 1,187 1,062 937 812 687 562 437 312 37,300 39,000 1,794 1,669 1,544 1,419 1,294 1,169 1,044 919 794 669 544 419 39,000 40,700 1,902 1,777 1,652 1,527 1,402 1,277 1,152 1,027 902 777 652 527 40,700 42,400 2,009 1,884 1,759 1,634 1,509 1,384 1,259 1,134 1,009 884 759 634 42,400 44,100 2,116 1,991 1,866 1,741 1,616 1,491 1,366 1,241 1,116 991 866 741 44,100 45,800 2,223 2,098 1,973 1,848 1,723 1,598 1,473 1,348 1,223 1,098 973 848 45,800 47,500 2,330 2,205 2,080 1,955 1,830 1,705 1,580 1,455 1,330 1,205 1,080 955 47,500 49,200 2,418 2,312 2,187 2,062 1,937 1,812 1,687 1,562 1,437 1,312 1,187 1,062 49,200 50,900 2,503 2,419 2,294 2,169 2,044 1,919 1,794 1,669 1,544 1,419 1,294 1,169 50,900 52,600 2,588 2,526 2,401 2,276 2,151 2,026 1,901 1,776 1,651 1,526 1,401 1,276 52,600 54,300 2,673 2,633 2,508 2,383 2,258 2,133 2,008 1,883 1,758 1,633 1,508 1,383 54,300 56,000 2,758 2,740 2,615 2,490 2,365 2,240 2,115 1,990 1,865 1,740 1,615 1,490 56,000 57,700 2,843 2,843 2,723 2,598 2,473 2,348 2,223 2,098 1,973 1,848 1,723 1,598 57,700 59,400 2,928 2,928 2,830 2,705 2,580 2,455 2,330 2,205 2,080 1,955 1,830 1,705 59,400 61,100 3,013 3,013 2,937 2,812 2,687 2,562 2,437 2,312 2,187 2,062 1,937 1,812 61,100 62,800 3,098 3,098 3,044 2,919 2,794 2,669 2,544 2,419 2,294 2,169 2,044 1,919 62,800 64,500 3,183 3,183 3,151 3,026 2,901 2,776 2,651 2,526 2,401 2,276 2,151 2,026 64,500 66,200 3,268 3,268 3,258 3,133 3,008 2,883 2,758 2,633 2,508 2,383 2,258 2,133 66,200 67,900 3,353 3,353 3,353 3,240 3,115 2,990 2,865 2,740 2,615 2,490 2,365 2,240 67,900 69,600 3,438 3,438 3,438 3,347 3,222 3,097 2,972 2,847 2,722 2,597 2,472 2,347 69,600 71,300 3,523 3,523 3,523 3,454 3,329 3,204 3,079 2,954 2,829 2,704 2,579 2,454 71,300 73,000 3,608 3,608 3,608 3,561 3,436 3,311 3,186 3,061 2,936 2,811 2,686 2,561 73,000 74,700 3,693 3,693 3,693 3,669 3,544 3,419 3,294 3,169 3,044 2,919 2,794 2,669 74,700 76,400 3,778 3,778 3,778 3,776 3,651 3,526 3,401 3,276 3,151 3,026 2,901 2,776 76,400 78,100 3,863 3,863 3,863 3,863 3,758 3,633 3,508 3,383 3,258 3,133 3,008 2,883 78,100 79,800 3,948 3,948 3,948 3,948 3,865 3,740 3,615 3,490 3,365 3,240 3,115 2,990 79,800 81,500 4,033 4,033 4,033 4,033 3,972 3,847 3,722 3,597 3,472 3,347 3,222 3,097 81,500 83,200 4,118 4,118 4,118 4,118 4,079 3,954 3,829 3,704 3,579 3,454 3,329 3,204 83,200 84,900 4,203 4,203 4,203 4,203 4,186 4,061 3,936 3,811 3,686 3,561 3,436 3,311 84,900 86,600 4,288 4,288 4,288 4,288 4,288 4,168 4,043 3,918 3,793 3,668 3,543 3,418 86,600 88,300 4,373 4,373 4,373 4,373 4,373 4,275 4,150 4,025 3,900 3,775 3,650 3,525 88,300 90,000 4,458 4,458 4,458 4,458 4,458 4,382 4,257 4,132 4,007 3,882 3,757 3,632 90,000 91,700 4,543 4,543 4,543 4,543 4,543 4,490 4,365 4,240 4,115 3,990 3,865 3,740 91,700 93,400 4,628 4,628 4,628 4,628 4,628 4,597 4,472 4,347 4,222 4,097 3,972 3,847 93,400 95,100 4,713 4,713 4,713 4,713 4,713 4,704 4,579 4,454 4,329 4,204 4,079 3,954 95,100 96,800 4,798 4,798 4,798 4,798 4,798 4,798 4,686 4,561 4,436 4,311 4,186 4,061 96,800 98,500 4,883 4,883 4,883 4,883 4,883 4,883 4,793 4,668 4,543 4,418 4,293 4,168 98,500 100,200 4,968 4,968 4,968 4,968 4,968 4,968 4,900 4,775 4,650 4,525 4,400 4,275
UTAH TABLE 14
Page 23
Utah Withholding Tables
Single Persons Daily or Miscellaneous Payroll Period
Feb. 2008 SINGLE Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $19 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 19 26 0 0 0 0 0 0 0 0 0 0 0 0 26 32 0 0 0 0 0 0 0 0 0 0 0 0 32 39 1 0 0 0 0 0 0 0 0 0 0 0 39 45 1 1 0 0 0 0 0 0 0 0 0 0 45 52 2 1 1 0 0 0 0 0 0 0 0 0 52 58 2 1 1 0 0 0 0 0 0 0 0 0 58 65 2 2 1 1 0 0 0 0 0 0 0 0 65 72 3 2 2 1 1 0 0 0 0 0 0 0 72 78 3 3 2 2 1 1 0 0 0 0 0 0 78 85 4 3 3 2 2 1 1 0 0 0 0 0 85 91 4 3 3 3 2 2 1 1 0 0 0 0 91 98 4 4 3 3 2 2 2 1 1 0 0 0 98 104 5 4 4 3 3 2 2 1 1 0 0 0 104 111 5 5 4 4 3 3 2 2 1 1 0 0 111 117 6 5 5 4 4 3 3 2 2 1 1 0 117 124 6 6 5 5 4 4 3 3 2 2 1 1 124 130 6 6 5 5 5 4 4 3 3 2 2 1 130 137 7 6 6 5 5 4 4 3 3 3 2 2 137 143 7 7 6 6 5 5 4 4 3 3 2 2 143 150 7 7 7 6 6 5 5 4 4 3 3 2 150 157 8 8 7 7 6 6 5 5 4 4 3 3 157 163 8 8 8 7 7 6 6 5 5 4 4 3 163 170 8 8 8 7 7 7 6 6 5 5 4 4 170 176 9 9 8 8 7 7 6 6 5 5 5 4 176 183 9 9 9 8 8 7 7 6 6 5 5 4 183 189 9 9 9 9 8 8 7 7 6 6 5 5 189 196 10 10 10 9 9 8 8 7 7 6 6 5 196 202 10 10 10 10 9 9 8 8 7 7 6 6 202 209 10 10 10 10 9 9 9 8 8 7 7 6 209 215 11 11 11 10 10 9 9 8 8 7 7 7 215 222 11 11 11 11 10 10 9 9 8 8 7 7 222 228 11 11 11 11 11 10 10 9 9 8 8 7 228 235 12 12 12 12 11 11 10 10 9 9 8 8 235 242 12 12 12 12 12 11 11 10 10 9 9 8 242 248 12 12 12 12 12 11 11 10 10 10 9 9 248 255 13 13 13 13 12 12 11 11 10 10 9 9 255 261 13 13 13 13 13 12 12 11 11 10 10 9 261 268 13 13 13 13 13 13 12 12 11 11 10 10 268 274 14 14 14 14 14 13 13 12 12 11 11 10 274 281 14 14 14 14 14 14 13 13 12 12 11 11 281 287 14 14 14 14 14 14 13 13 12 12 12 11 287 294 15 15 15 15 15 14 14 13 13 12 12 11 294 300 15 15 15 15 15 15 14 14 13 13 12 12 300 307 15 15 15 15 15 15 15 14 14 13 13 12 307 313 16 16 16 16 16 16 15 15 14 14 13 13 313 320 16 16 16 16 16 16 16 15 15 14 14 13 320 327 16 16 16 16 16 16 16 15 15 14 14 14 327 333 16 16 16 16 16 16 16 16 15 15 14 14 333 340 17 17 17 17 17 17 17 16 16 15 15 14 340 346 17 17 17 17 17 17 17 17 16 16 15 15 346 353 17 17 17 17 17 17 17 17 17 16 16 15 353 359 18 18 18 18 18 18 18 17 17 17 16 16 359 366 18 18 18 18 18 18 18 18 17 17 16 16 366 372 18 18 18 18 18 18 18 18 18 17 17 16 372 379 19 19 19 19 19 19 19 19 18 18 17 17 379 385 19 19 19 19 19 19 19 19 19 18 18 17
UTAH TABLE 15
Page 24
Utah Withholding Tables
Married Persons Daily or Miscellaneous Payroll Period
Feb. 2008 MARRIED Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year) Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4. If UT taxable wages are Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold. Withholding Allowances Claimed on Federal Form W-4 at but least less than 0 1 2 3 4 5 6 7 8 9 10 11 $0 $19 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 19 26 0 0 0 0 0 0 0 0 0 0 0 0 26 32 0 0 0 0 0 0 0 0 0 0 0 0 32 39 0 0 0 0 0 0 0 0 0 0 0 0 39 45 1 0 0 0 0 0 0 0 0 0 0 0 45 52 1 1 0 0 0 0 0 0 0 0 0 0 52 58 1 1 0 0 0 0 0 0 0 0 0 0 58 65 2 1 1 0 0 0 0 0 0 0 0 0 65 72 2 1 1 1 0 0 0 0 0 0 0 0 72 78 2 2 1 1 0 0 0 0 0 0 0 0 78 85 3 2 2 1 1 0 0 0 0 0 0 0 85 91 3 3 2 2 1 1 0 0 0 0 0 0 91 98 4 3 3 2 2 1 1 0 0 0 0 0 98 104 4 4 3 3 2 2 1 1 0 0 0 0 104 111 4 4 3 3 3 2 2 1 1 0 0 0 111 117 5 4 4 3 3 2 2 1 1 1 0 0 117 124 5 5 4 4 3 3 2 2 1 1 0 0 124 130 6 5 5 4 4 3 3 2 2 1 1 0 130 137 6 6 5 5 4 4 3 3 2 2 1 1 137 143 6 6 6 5 5 4 4 3 3 2 2 1 143 150 7 6 6 5 5 4 4 4 3 3 2 2 150 157 7 7 6 6 5 5 4 4 3 3 3 2 157 163 8 7 7 6 6 5 5 4 4 3 3 2 163 170 8 8 7 7 6 6 5 5 4 4 3 3 170 176 9 8 8 7 7 6 6 5 5 4 4 3 176 183 9 8 8 8 7 7 6 6 5 5 4 4 183 189 9 9 8 8 7 7 6 6 6 5 5 4 189 196 10 9 9 8 8 7 7 6 6 5 5 4 196 202 10 10 9 9 8 8 7 7 6 6 5 5 202 209 10 10 10 9 9 8 8 7 7 6 6 5 209 215 11 11 10 10 9 9 8 8 7 7 6 6 215 222 11 11 10 10 10 9 9 8 8 7 7 6 222 228 11 11 11 10 10 9 9 8 8 8 7 7 228 235 12 12 11 11 10 10 9 9 8 8 7 7 235 242 12 12 12 11 11 10 10 9 9 8 8 7 242 248 12 12 12 12 11 11 10 10 9 9 8 8 248 255 13 13 13 12 12 11 11 10 10 9 9 8 255 261 13 13 13 12 12 12 11 11 10 10 9 9 261 268 13 13 13 13 12 12 11 11 10 10 10 9 268 274 14 14 14 13 13 12 12 11 11 10 10 9 274 281 14 14 14 14 13 13 12 12 11 11 10 10 281 287 14 14 14 14 14 13 13 12 12 11 11 10 287 294 15 15 15 15 14 14 13 13 12 12 11 11 294 300 15 15 15 15 14 14 13 13 13 12 12 11 300 307 15 15 15 15 15 14 14 13 13 12 12 11 307 313 16 16 16 16 15 15 14 14 13 13 12 12 313 320 16 16 16 16 16 15 15 14 14 13 13 12 320 327 16 16 16 16 16 16 15 15 14 14 13 13 327 333 16 16 16 16 16 16 16 15 15 14 14 13 333 340 17 17 17 17 17 16 16 15 15 15 14 14 340 346 17 17 17 17 17 17 16 16 15 15 14 14 346 353 17 17 17 17 17 17 17 16 16 15 15 14 353 359 18 18 18 18 18 18 17 17 16 16 15 15 359 366 18 18 18 18 18 18 18 17 17 16 16 15 366 372 18 18 18 18 18 18 18 18 17 17 16 16 372 379 19 19 19 19 19 19 18 18 17 17 17 16 379 385 19 19 19 19 19 19 19 18 18 17 17 16
UTAH TABLE 16
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State of Utah
Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134
PRESORTED STANDARD U.S Postage Paid
Utah State Tax Comm.
CURRENT RESIDENT OR
Free Pub 14, Withholding Tax Guide - Utah
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