Free Pub 43, Utah Whittholding Tax Electronic Funds Transfer - Utah


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tax.utah.gov

Publication 43
Revised 12/08

Withholding Tax Electronic Funds Transfer
Paying by ACH Credit
Utah State Tax Commission Electronic Funds Transfer Unit 210 North 1950 West Salt Lake City, Utah 84134-3777 Phone: 801-297-3817 Fax: 801-297-3899 www.tax.utah.gov

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811, or TDD 801-297-2020. Please allow three working days for a response.

General Information

Electronic Funds Transfer (EFT) is a method to pay your withholding taxes electronically. EFT is safe, secure, efficient and less expensive than paper check payments.

NOTE: Starting with 2009 filing periods, you must file a withholding tax return separately for each period. Your withholding payment no longer counts as your return.

When you authorize an EFT transfer, your bank will require you to specify a settlement date. The settlement date is the date your electronic payment will be taken from your account and credited to the Tax Commission's account. Payments you authorize before the tax due date will not be made until the settlement date. Because the ACH system requires at least one day to transfer funds, you must authorize your payment at least one business day before the due date. Some banks may require more than one day to process EFT payments. Check with your bank to allow enough processing time for your payment.

Rules and Guidelines

All laws and rules concerning Utah taxes, reporting periods and deadlines remain valid for EFT payments. We may assess a penalty for late payments. Payments are considered late if they: arrive in the Tax Commission bank account after the due date, or do not include all the required information. For due dates, see 2009 Monthly EFT End Dates in this publication.

Making Your First EFT Payment
Many banks require a pre-note (test transmission) for a zero amount before they will transfer actual funds. This may take up to 10 days to complete. Contact your bank for more information.

Addendum

Pre-authorization

You must submit form TC-86, Application to Remit Utah State Withholding Tax Payments, and be approved before you can make ACH credit payments. See the application at the end of this publication. We will send you written confirmation when we approve your application. Allow up to 10 days for confirmation.

Your transfer must include addenda information to identify your payment. Transfers must conform to the Tax Payment (TXP) Banking Conventions. Authorize your bank to make ACH-Credit CCD + TXP Addendum transfers.

Format and Content
Use one of the following addendum formats, depending on your account number: Format A for 6-character withholding account numbers Format B for 14-character withholding account numbers Please use your new 14-character withholding account number after you receive it. Do not use your 6-character number after Jan. 31, 2010.

Getting Started

You must authorize your bank to make EFT transfers. Make a separate transfer for each withholding tax account and each reporting period.

Format A: 6-Character Withholding Account Number
If you are using a 6-character number, make the transfer payable to: Credit to: Utah State Tax Commission Bank: Wells Fargo Bank Routing & transit number: 1240-00012 Account number: 051-08007-25 The addendum record must include the following fields. Fields marked with a (1) may vary, so pay special attention to those entries. When coding field 7, you must use a valid "tax period end date" (YYMMDD) for the tax period. Using the transmission or due date in this field will delay processing. See 2009 Monthly EFT End Dates in this publication.

Format B: 14-Character Withholding Account Number
Use only the first 11 digits of the 14-character number. Do not include the three letters at the end of the number. Make the transfer payable to: Credit to: Utah State Tax Commission Receiving bank: Wells Fargo Bank Routing & transit number: 1240-00012 Account number: 051-08051-61 The addendum record must include the following fields. Fields marked with a (1) may vary, so pay special attention to those entries. When coding field 7, you must use a valid "tax period enddate" (YYMMDD) for the tax period. Using the transmission or due date in this field will delay processing. See 2009 Monthly EFT End Dates in this publication.

Field
1 2 31

Length
3 1 6

Contents Description
TXP * Segment identifier = TXP Field separator

Field
1 2 3
1

Length
3 1 11

Contents Description
TXP * Segment identifier = TXP Field separator

ANNNNN Utah withholding account or AANNNN number (e.g., W12345 or WA1234) * 0110 * Field separator Tax type code (also shown on Withholding Tax Return) Field separator

4 5 6 7 8 9 10 111
1 1

1 4 1 6 1 1 1 2-10

NNNNNNNNNNN Utah withholding account number. Enter the first 11 numbers, but not the last three letters (e.g., if your account number is 12345678-002-WTH, enter 12345678002). DO NOT enter hyphens. * 0110 * Field separator Tax type code (also shown on Withholding Tax Return) Field separator

YYMMDD Tax period end date (e.g., March 31, 2009 = 090331) * T * Field separator Amount type code = T (Tax) Field separator

4 5 6 7 8 9 10 11
1 1 1

1 4 1 6 1 1 1 2-10

$$$$$$$ Payment amount. Include dollars and cents only. DO NOT include decimal points, commas or leading zeros. ***** XXXXXX Field separator Taxpayer ID verification. Use the first six characters of the taxpayer's name. Drop any common words, such as "the." Segment terminator = \

YYMMDD Tax period end date (e.g., Aug. 31, 2009 = 090831) * T * Field separator Amount type code = T (Tax) Field separator

12 131

5 6

$$$$$$$ Payment amount. Include dollars and cents only. DO NOT include decimal points, commas or leading zeros. ***** XXXXXX Field separators Taxpayer ID verification. Use the first six characters of the taxpayer's name. Drop any common words, such as "the." Segment terminator = \

12 13
1

5 6

14
1

1

\

Variable field provided by the taxpayer

14
1

1

\

Variable field provided by the taxpayer

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2009 Monthly EFT End Dates
Month January February March April May June July August September October November December End Date on the Addendum 090131 090229 090331 090430 090531 090630 090731 090831 090930 091031 091130 091231 Due Date March 2, 2009 March 31, 2009 April 30, 2009 June 1, 2009 June 30, 2009 July 31, 2009 Aug. 31, 2009 Sept. 30, 2009 Nov. 2, 2009 Nov. 30, 2009 Dec. 31, 2009 Feb. 1, 2010

2009 Quarterly EFT End Dates
Quarter Jan. March April June July Sept. Oct. Dec. End Date on the Addendum 090331 090630 090930 091231 Due Date April 30, 2009 July 31, 2009 Nov. 2, 2009 Feb. 1, 2010

EFT Help Line: 801-297-3817 or 800-662-4335, ext. 3817 Forms Hotline: 801-297-6700 Forms online: tax.utah.gov/forms Email: Emedia-wt@utah.gov

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Utah State Tax Commission

Application to Remit Utah State Withholding Tax Payments Through Electronic Funds Transfer (EFT) ACH Credit

TC-86

Taxpayers choosing to remit Utah State withholding tax payments using EFT ACH Credit must agree to the terms and conditions set forth below. Complete and sign this application, and submit it to the Tax Commission at the address below.

Company Identification
Company name Address

City Utah withholding tax account number Contact person within the company Telephone number Fax number

State Federal identification number Contact person's title Email address

Zip

Company Authorization and Agreement
The above named taxpayer elects to initiate tax payments to the Utah State Tax Commission using electronic funds transfer through the ACH Credit method. Funds will be electronically remitted from the taxpayer's bank account to the Tax Commission's bank account. The Taxpayer will follow all procedures and will conform to the addendum transfer format and content as specified by the Tax Commission in Pub. 43. All statutes and rules for taxes in the State of Utah shall remain in effect. The taxpayer may terminate this agreement by sending written notice to the Tax Commission's EFT Unit at least 10 days before taxes are due. The signature of the taxpayer or authorized agent on this agreement will be considered to be the signature authorizing each future payment, until changed by the taxpayer or taxpayer's agent.
Authorized signature Title Date

To Request EFT Authorization...

Electronic Funds Transfer Unit Utah State Tax Commission

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