Free 2007 Utah Withholding Tax Guide, Pub 14 - Utah

Utah

tax.utah.gov

Withholding Tax Guide
Withholding Information and Tables for Utah Income Tax

Effective Jan. 1, 2007*

* NOTE:

This booklet will only be revised when income tax laws significantly change, and not necessarily on an annual basis. Check for the latest version at www.tax.utah.gov/forms.

14

Utah State Tax Commission
10/06

Prepared by: Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 (801) 297-2200 1-800-662-4335
www.tax.utah.gov Additional tax information and Utah State tax forms

Important
· Household employers who file federal Schedule H on an annual basis or employers who withhold less than $1,000 per year may elect to pay Utah withholding annually. For more information on annual filing, see pages 1 and 4. Employers who are required to file W-2s electronically with the IRS must also file W-2s electronically with Utah. For more information, see Magnetic and Electronic Media on page 4. Withholding schedules and tables have been adjusted, effective Jan. 1, 2007. Utah tax brackets will be indexed for years beginning on or after Jan. 1, 2009. The interest rate on unpaid balances is subject to change on January 1 of each calendar year. Current and past year rates are available in Pub 58 and at tax.utah.gov/billing/penaltyinterest.html.

·

· ·

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 Wages.......................................................................................................1 Withholding Exemption .............................................................................1 Household Employees ..............................................................................1 How Do I Get a Withholding Account? ............................................................1 Federal Employer Identification Number...................................................1 Bonds .......................................................................................................2 How Much Should I Withhold? ........................................................................2 How Do I File and Pay?...................................................................................2 Alternate Filing Method.............................................................................2 Third-Party Filing ......................................................................................2 Requirement to File, Even With No Tax Liability .......................................2 Liability......................................................................................................2 Coupon Booklets .............................................................................................3 Filing Coupons..........................................................................................3 Amended Coupon.....................................................................................3 Annual Reconciliation Coupon .................................................................3 Notice of Change Coupon ........................................................................3 Withholding Filing Record.........................................................................3 When Are Withholding Taxes Due? .................................................................3 Annually ....................................................................................................4 Quarterly...................................................................................................4 Monthly .....................................................................................................4 Filing Status Changes .....................................................................................4 How Do I File W-2 Forms? ..............................................................................4 Magnetic and Electronic Media ................................................................4 Penalties and Interest .....................................................................................4 How Do I Make Changes to My Account? ......................................................5 How Do I Close a Withholding Account? ........................................................5 Agencies ................................................................................................................5 Internal Revenue Service ................................................................................5 Social Security Administration ........................................................................5 Utah State Tax Commission ............................................................................5 Utah Dept. of Workforce Services ...................................................................6 Labor Commission of Utah .............................................................................6 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, Semiannually, Annually, 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

Table of Contents

Married Persons ­ Quarterly Payroll Period ..................................................19 Single Perons ­ 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 Election to File Withholding Returns and Payments Annually.......................27

General Information

General Information
The information in this publication will help you determine if you need a Utah State withholding license/account number and the type of withholding return you should use. This publication also contains information about annual reconciliation and electronic filing requirements, schedules to help you calculate amounts to withhold from employees' wages, and detailed withholding tables. If you have additional questions, call the Tax Commission at (801) 297-2200, or 1-800-662-4335 outside the Salt Lake area. This information does not cover federal withholding requirements. You will need to contact the IRS for federal withholding information (see Agencies on page 5 of this publication).

Household Employees
Household employees are those who provide domestic services in private homes, college clubs, fraternities, and sororities. Utah income tax may be withheld from wages paid to household employees if both the employer and the employee agree. If an employer reports federal withholding taxes, and any social security and Medicare taxes for household employees on a Schedule H (Form 1040), the employer may elect to pay Utah withholding taxes for these same employees on an annual basis. The election is made by completing and submitting to the Tax Commission the Election to File Withholding Returns and Payments Annually form found on page 27 of this publication. All employers (not just those with household employees) whose total Utah withholding tax for the year is less than $1,000 may also use this form. See Utah Rule R865-9I-17.

Employment Tax Workshops
The Utah State Tax Commission participates in regularly scheduled Employment Tax Workshops conducted by the IRS. The workshops offer an indepth review of employers' responsibilities for withholding both federal and state income taxes as well as other business information. For contact information, see Agencies on page 5 of this publication.

How Do I Get a Withholding Account?
Every employer required to withhold Utah taxes must first obtain a withholding tax license/account number. The number may be obtained by: 1. Going online to tax.utah.gov, clicking on Online Tax Services and then the OneStop Online Business Registration link to access the application for both the withholding license/account number and other state and local agency registrations, or 2. Completing form TC-69, Utah State Business and Tax Registration, and submitting it to the Tax Commission. The form can be downloaded at tax.utah.gov/forms.

Who Must Withhold Taxes?
An employer must withhold Utah income tax if the employer: 1) Does business in Utah, or obtains any income from Utah sources; and 2) Pays wages to individuals who perform services for that employer, within or outside the state of Utah, on an employer/employee basis.

Wages
The State of Utah uses "wages" as defined in the Internal Revenue Code. In short, wages means, "all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash..." For the full definition of wages, refer to IRC Section 3401 and Utah Codes Sections 59-10-401, 404 and 405.

Federal Employer Identification Number
Employers are required to obtain a federal employer identification number (EIN) from the Internal Revenue Service (IRS) before registering in Utah. Only an authorized individual such as the following can apply: · · · · · · Individual owners Corporations or non-profit organizations (presidents, vice presidents, or other principals) Partnerships (authorized member or officer) Trust or estate (fiduciary or authorized agent) Limited liability companies Limited liability partnerships

Withholding Exemption
Any employer who does business in Utah for 60 days or less during a calendar year may be exempt from withholding requirements.To be exempt, the employer must receive advance approval from the Tax Commission. Thereafter, if the employer does business exceeding 60 days, the employer is liable for all taxes due during the period of exemption. However, if "good cause" can be shown for exceeding the 60 days, the Tax Commission may extend the exemption for 30 days. See Utah Tax Code §59-10-402(2).

Contact the Internal Revenue Service for more detailed information about how to receive an employer identification number. The telephone number is 1800-829-1040. Or you can request an EIN through the IRS's Online EIN Application at www.irs.gov.

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General Information Bonds
The Tax Commission may require an employer to post a bond of at least $25,000 but not more than $500,000, in cases where there is a history of filing or paying late. See Utah Tax Code §59-10-405.5(6). form are contained in Tax Commission Publication 43, Withholding Tax Electronic Funds Transfer ACH Credit Method.

Third-Party Filing
Employers may file withholding through third-party filers. The third-party filer handles all withholding record keeping, payments and reconciliations for the client employer. However, the employer is held responsible for the third-party's failure to make payments.

How Much Should I Withhold?
Employers should withhold amounts based on the employee's federal W-4 form and the Utah income tax withholding schedules or tables contained in this publication. See Utah Rules R865-9I-14 and 15.

How Do I File and Pay?
An employer is required to file a return and pay all amounts withheld to the Utah State Tax Commission on or before the due date (see due dates on pages 3 and 4). A coupon identifying the Utah withholding license/account number, filing period and payment amount must accompany all payments.

Requirement to File, Even With No Tax Liability
An employer is required to file a withholding coupon even if there is no tax liability. Failure to do so may result in an estimated tax assessment.

Liability
The employer is liable to the Tax Commission for the tax required to be withheld. The employee is not liable for any payment required to be withheld. If any portion of the withheld taxes is not paid, the Tax Commission may obtain a lien upon all employer assets and property used by the employer in the conduct of his business, including stock-in-trade, business fixtures and equipment, to secure payment.

Alternate Filing Method
Employers may use Electronic Funds Transfer (EFT) to file monthly or quarterly returns and make payments. ACH Credit information and an application

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General Information
www.tax.utah.gov Additional tax information and Utah State tax forms
1099 forms are less than 250, you may file online (W-2 forms only), by magnetic media (1099 forms only) or with paper documents. For more information on filing online or by magnetic media, see Publication 32, Annual Reporting of Forms W-2, W-2c, 1099-R and TC-675R, available at tax.utah.gov/forms. When completing form TC-96R, Annual Withholding Reconciliation, you must show the total number of W-2 or 1099 forms, total Utah wages or payments reported on the forms, total Utah withholding tax on the forms, and total amount of Utah withholding tax paid to the Tax Commission by the payer for the year. The reconciliation and forms, whether filed online or by magnetic media, are due by March 31; if filed on paper, they are due by February 28. The total Utah withholding shown on the forms you submit must equal the total Utah withholding tax paid for the year. If it does not, you must submit an amended return, TC-96A, and pay any additional tax due or claim a refund of overpaid tax. If you have already filed your TC-96R, Annual Withholding Reconciliation, you may also need to file form TC-96RC, Annual Withholding Corrected Reconciliation. NOTE: Forms 1099 need be submitted only if they show Utah withholding tax. If there is no Utah withholding on the 1099 form, the form should not be reported to the Tax Commission.

Coupon Booklets
Within approximately 30 days after opening a new withholding account, the employer will receive a withholding coupon payment booklet. Employers with existing withholding accounts will receive a new withholding coupon booklet after the first of each year. The coupon booklets, which are imprinted with account information, contain all withholding forms that must be filed during the year. If you do not receive your withholding coupon booklet, contact the Tax Commission.

Filing Coupons
Depending on the filing frequency, the coupon booklet will contain the following filing coupons: · · · Annual ­ One annual filing coupon (form TC-96Y) Quarterly ­ 4 quarterly filing coupons (form TC-96Q) Monthly ­ 12 monthly filing coupons (form TC-96M)

These coupons are the employers' withholding returns. They must be filed with any withholding payment. If there is no withholding liability for the period, the coupon must still be filed showing zero liability.

Notice of Change Coupon
The coupon booklet contains an Employer's Notice of Change coupon (TC-96C), used to close your account, report changes to your business or mailing address, change your business name, or notify the Tax Commission if you cease to pay wages.

Amended Coupon
The coupon booklet contains an amended coupon (form TC-96A), which is used to amend a previously filed return. This coupon replaces a previously filed coupon; therefore, the amount of withholding reported on the coupon is the entire corrected amount of withholding. If additional taxes are owed, include interest with the amount owed for the calendar year from the original filing period due date to the date of payment. Interest rates can be found in Publication 58, Utah Interest and Penalties, available at tax.utah.gov/forms.

Withholding Filing Record
Employers should keep a record of taxes withheld and paid to the Tax Commission for a minimum of three years from the due date of the income tax return on which the wages are to be reported. The withholding payment coupon booklet provides a place to record amount due, amount paid and check number for each filing period.

Annual Reconciliation Coupon
Employers must file a form TC-96R, Annual Withholding Reconciliation, along with all forms W-2, 1099, etc. for the calendar year. The W-2 forms and reconciliation must be filed online if the number of W-2 forms total 250 or more. The forms 1099 and reconciliation must be filed by magnetic media if the number total 250 or more. If the total W-2 or

When Are Withholding Taxes Due?
Returns with due dates on Saturday, Sunday or legal holidays are due on 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.

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General Information Annually
Employers who meet certain criteria may elect to file and pay Utah withholding on an annual basis. (See Utah Rule R865-9I-17.) The following employers qualify to file annually: · · Household employers who file federal Schedule H on an annual basis; or Employers who withhold less than $1,000 per year.

Filing Status Changes
The Tax Commission reviews each withholding account annually to determine if the reporting period needs to be changed to a quarterly or monthly status. Withholding filings for one year are used to determine filing changes. Quarterly filers may voluntarily change to a monthly filing status by submitting a written request to: Master File Maintenance Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-3310 Or the request may be faxed to (801) 297-3573.

Annual returns are filed for the calendar year, ending in December.The return (form TC-96Y) and payment are due by January 31 of the following year. Employers may request annual filing status by completing the Election to File Withholding Returns and Payments Annually form on page 27 of this publication. New employers who do not request annual filing will be set up for quarterly filing.

How Do I File W-2 Forms?
Employers must provide a legible withholding statement showing taxes withheld during the year to all employees by January 31 of the following year. Copies of all forms W-2, 1099-R or W-2P must also be filed with the annual reconciliation coupon (form TC-96R). Employers who are required to file W-2 forms in an electronic format with the Internal Revenue Service must submit all W-2 forms to the Utah State Tax Commission in an electronic format approved by the Tax Commission.

Quarterly
Employers who do not file annually and who withhold less than an average of $1,000 each month may file and remit their Utah withholding taxes quarterly. Quarterly returns (form TC-96Q) and payments are due by the last day of the month following the close of the quarterly period. Quarterly Filing Period January - March April - June July - September October - December Due Date April 30 July 31 October 31 January 31

Magnetic and Electronic Media
W-2 forms filed online and 1099-R forms filed by magnetic media must be accompanied by an Annual Reconciliation Form, TC-96R. Find specifications and procedures for filing online or by magnetic media in Pub 32, Annual Reporting of Forms W-2, W-2c, 1099-R and TC-675R. Also see the SSA publication, Magnetic Media Reporting and Electronic Filing (MMREF-1), online at www.socialsecurity.gov/employer. For other information regarding Utah requirements, call (801) 297-7626 or toll-free outside the Salt Lake area 1-800-662-4335, ext. 7626.

Quarterly filers may voluntarily change to monthly filing. See Filing Status Changes later in this publication.

Monthly
Employers who withhold an average of $1,000 or more each month must file and remit their Utah withholding taxes monthly. Monthly returns (form TC-96M) and payments are due by the last day of the month following the close of the monthly period. Monthly Filing 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 and Interest
The penalty for failure to file a tax due return by the due date is the greater of $20 or 10 percent of the unpaid tax. In addition, if a tax balance remains unpaid 90 days after the due date, a second penalty, the greater of $20 or 10 percent of the tax balance, will be added for failure to pay timely. The penalty for failure to pay tax due, as reported on a timely filed return or within 30 days of a notice of deficiency, is the greater of $20 or 10 percent of the tax due. In addition, a penalty of $50 will be assessed for each annual reconciliation and W-2 not filed, up to a maximum of $1,000.

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Agencies
The penalty for failure to complete a form W-2, 1099-R or annual reconciliation with all required information, including the Utah withholding account number and the federal employer identification number, is $50 per form, up to a maximum of $1,000. The interest rate for all taxes and fees administered by the Tax Commission is two percentage points above the federal short-term rate in effect for the preceding fourth calendar quarter. For information on applicable interest rates, see Publication 58, Utah Interest and Penalties, at tax.utah.gov/forms. Address and name changes do not require a new coupon booklet to be issued. Continue using the coupons in the current booklet. The Tax Commission will make the necessary changes to its records and the changes will be indicated on future correspondence. If the employer's business is sold or if the ownership status is changed (e.g. sole proprietor to partnership), the new owner(s) must apply for a new withholding license/account number. Withholding licence/account numbers are not transferable. The new owner(s) cannot use the number or report on the coupons of the previous owner.

How Do I Make Changes to My Account?
Use the Employer's Notice of Change form, TC-96C, included in the withholding coupon booklet, to close your account, to report changes to your business or mailing address or your business name, or changes in your business ownership status, or if you cease to pay wages. Form TC-96C is also available on the Tax Commission website at tax. utah.gov/forms.

How Do I Close a Withholding Account?
When an employer ceases to do business in Utah, the employer should inform the Tax Commission in writing so the license/account may be closed. If the Tax Commission is not informed, the employer will be assessed an estimated tax, including late penalties and interest. Use the Employer's Notice of Change form, TC-96C, included in the withholding coupon booklet, to close your account.

Agencies
For the type of information detailed below, contact the agency indicated.

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

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

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

Forms and Publications
1-800-829-4477 www.irs.gov/formspubs/index.html

Employment Tax Workshops
www.irs.gov/businesses/small/article/ 0,,id=99179,00.html

Employment Tax Workshops
(801) 297-6203 www.tax.utah.gov/training

Forms and Publications Automated forms ordering:
(801) 297-6700 1-800-662-4335, ext. 6700 if outside Salt Lake www.tax.utah.gov/forms

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Withholding Schedules

Utah Dept. of Workforce Services
Unemployment Compensation
Department of Workforce Services 140 East 300 South, 3rd Floor PO Box 45249 Salt Lake City, UT 84145-0249 (801) 526-9675 (526-WORK) www.jobs.utah.gov/ui

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

Utah Withholding Schedules
Instructions
The Utah income tax withholding schedules have been designed to parallel the federal withholding schedules found in Circular E, Employer's Tax Guide (IRS Publication 15). To compute the employee's Utah income tax withholding, follow the instructions below. 1. Find the appropriate schedule, based on the company's payroll period and the employee's marital status, as shown on the federal W-4 form. 2. Multiply the number of withholding allowances claimed on the employee's W-4 form by the Utah withholding allowance for the pay period. 3. Subtract the amount in (2) above from the gross wages of the employee. The resulting amount is Utah "Taxable Wages." 4. Locate the line in the schedule that includes the "Taxable Wages" determined in (3) above. Subtract the figure in the last column labeled "of amount over" from the "Taxable Wages," and multiply the difference by the percentage listed. 5. Add the dollar amount from column labeled "Withholding is" to the amount determined in (4) above. The sum is the amount of Utah tax to be withheld from wages for that pay period. See examples on page 7 of different combinations of pay period, gross wages, marital status, and withholding allowances. Questions regarding the withholding schedules should be directed to: 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
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

NOTE: The Single rate schedule is on the left side of the schedules, and the Married rate schedule is on the right side of the schedules.

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Examples

Examples of Utah Withholding Calculations
Example 1 - Use Schedule 1 - Single / Weekly
Payroll Period Marital Status Withholding Allowances Gross Wages Weekly Single 1 $150 150 39 111 108 3 4.90% 0 2 2

Example 4 - Use Schedule 4 - Married / Monthly
Payroll Period Marital Status Withholding Allowances Gross Wages Monthly Married 9 $2,500 2,500 1,530 970 886 84 5.70% 5 24 29

Gross wages for period Withholding allowances ( 1 x $39 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

Gross wages for period Withholding allowances ( 9 x $170 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

Example 2 - Use Schedule 2 - Single / Biweekly
Payroll Period Marital Status Withholding Allowances Gross Wages Biweekly Single 2 $1,000 1,000 156 844 313 531 6.50% 35 9 44

Example 5 - Use Schedule 8 - Married / Daily
Payroll Period Marital Status Withholding Allowances Gross Wages Daily Married 4 $75 75 32 43 41 2 5.70% 0 1 1

Gross wages for period Withholding allowances ( 2 x $78 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

Gross wages for period Withholding allowances ( 4x $8 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

Example 3 - Use Schedule 3 - Married / Semimonthly
Payroll Period Marital Status Withholding Allowances Gross Wages Semimonthly Married 4 $855 855 340 515 443 72 5.70% 4 12 16

Example 6 - Use Schedule 4 - Single / Monthly
Payroll Period Marital Status Withholding Allowances Gross Wages Monthly Single 5 $3,000 3,000 850 2,150 678 1,472 6.50% 96 19 115

Gross wages for period Withholding allowances ( 4 x $85 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

Gross wages for period Withholding allowances ( 5 x $170 ) "Taxable Wages" Base "Taxable Wages" Amount over "Taxable Wages" Percent for "Taxable Wages" bracket Amount to be added to "Withholding is" "Withholding is" amount Total amount to be withheld for pay period

x +

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Utah Withholding Schedules

UTAH SCHEDULE 1

WEEKLY Payroll Period (52 pay periods per year)
MARRIED Married person withholding allowance $39 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $51 $0 $51 $89 $0 + 2.30% $51 $89 $128 $1 + 3.10% $89 $128 $166 $2 + 4.00% $128 $166 $204 $4 + 4.90% $166 $204 $262 $6 + 5.70% $204 $262 $9 + 6.50% $262

SINGLE Single person withholding allowance $39 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $51 $0 $51 $70 $0 + 2.30% $51 $70 $89 $0 + 3.10% $70 $89 $108 $1 + 4.00% $89 $108 $128 $2 + 4.90% $108 $128 $156 $3 + 5.70% $128 $156 $4 + 6.50% $156

UTAH SCHEDULE 2

BIWEEKLY Payroll Period (26 pay periods per year)
MARRIED Married person withholding allowance $78 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $101 $0 $101 $178 $0 + 2.30% $101 $178 $255 $2 + 3.10% $178 $255 $332 $4 + 4.00% $255 $332 $409 $7 + 4.90% $332 $409 $524 $11 + 5.70% $409 $524 $18 + 6.50% $524

SINGLE Single person withholding allowance $78 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $101 $0 $101 $140 $0 + 2.30% $101 $140 $178 $1 + 3.10% $140 $178 $217 $2 + 4.00% $178 $217 $255 $4 + 4.90% $217 $255 $313 $6 + 5.70% $255 $313 $9 + 6.50% $313

UTAH SCHEDULE 3

SEMIMONTHLY Payroll Period (24 pay periods per year)
MARRIED Married person withholding allowance $85 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $110 $0 $110 $193 $0 + 2.30% $110 $193 $276 $2 + 3.10% $193 $276 $360 $5 + 4.00% $276 $360 $443 $8 + 4.90% $360 $443 $568 $12 + 5.70% $443 $568 $19 + 6.50% $568

SINGLE Single person withholding allowance $85 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $110 $0 $110 $151 $0 + 2.30% $110 $151 $193 $1 + 3.10% $151 $193 $235 $2 + 4.00% $193 $235 $276 $4 + 4.90% $235 $276 $339 $6 + 5.70% $276 $339 $10 + 6.50% $339

UTAH SCHEDULE 4

MONTHLY Payroll Period (12 pay periods per year)
MARRIED Married person withholding allowance $170 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $219 $0 $219 $386 $0 + 2.30% $219 $386 $553 $4 + 3.10% $386 $553 $719 $9 + 4.00% $553 $719 $886 $16 + 4.90% $719 $886 $1,136 $24 + 5.70% $886 $1,136 $38 + 6.50% $1,136

SINGLE Single person withholding allowance $170 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $219 $0 $219 $303 $0 + 2.30% $219 $303 $386 $2 + 3.10% $303 $386 $469 $5 + 4.00% $386 $469 $553 $8 + 4.90% $469 $553 $678 $12 + 5.70% $553 $678 $19 + 6.50% $678

* "Taxable Wages" shown in tables is defined as the gross wages less withholding allowance(s) for the pay period.

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1

Utah Withholding Schedules

UTAH SCHEDULE 5

QUARTERLY Payroll Period (4 pay periods per year)
MARRIED Married person withholding allowance $510 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $658 $0 $658 $1,158 $0 + 2.30% $658 $1,158 $1,658 $12 + 3.10% $1,158 $1,658 $2,158 $27 + 4.00% $1,658 $2,158 $2,658 $47 + 4.90% $2,158 $2,658 $3,408 $72 + 5.70% $2,658 $3,408 $114 + 6.50% $3,408

SINGLE Single person withholding allowance $510 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $658 $0 $658 $908 $0 + 2.30% $658 $908 $1,158 $6 + 3.10% $908 $1,158 $1,408 $14 + 4.00% $1,158 $1,408 $1,658 $24 + 4.90% $1,408 $1,658 $2,033 $36 + 5.70% $1,658 $2,033 $57 + 6.50% $2,033

UTAH SCHEDULE 6

SEMIANNUAL Payroll Period (2 pay periods per year)
Married person withholding allowance $1,020 MARRIED (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $1,315 $0 $1,315 $2,315 $0 + 2.30% $1,315 $2,315 $3,315 $23 + 3.10% $2,315 $3,315 $4,315 $54 + 4.00% $3,315 $4,315 $5,315 $94 + 4.90% $4,315 $5,315 $6,815 $143 + 5.70% $5,315 $6,815 $229 + 6.50% $6,815

Single person withholding allowance $1,020 SINGLE (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $1,315 $0 $1,315 $1,815 $0 + 2.30% $1,315 $1,815 $2,315 $12 + 3.10% $1,815 $2,315 $2,815 $27 + 4.00% $2,315 $2,815 $3,315 $47 + 4.90% $2,815 $3,315 $4,065 $72 + 5.70% $3,315 $4,065 $115 + 6.50% $4,065

UTAH SCHEDULE 7

ANNUAL Payroll Period (1 pay period per year)
MARRIED Married person withholding allowance $2,040 (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $2,630 $0 $2,630 $4,630 $0 + 2.30% $2,630 $4,630 $6,630 $46 + 3.10% $4,630 $6,630 $8,630 $108 + 4.00% $6,630 $8,630 $10,630 $188 + 4.90% $8,630 $10,630 $13,630 $286 + 5.70% $10,630 $13,630 $457 + 6.50% $13,630

SINGLE Single person withholding allowance $2,040 (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $2,630 $0 $2,630 $3,630 $0 + 2.30% $2,630 $3,630 $4,630 $23 + 3.10% $3,630 $4,630 $5,630 $54 + 4.00% $4,630 $5,630 $6,630 $94 + 4.90% $5,630 $6,630 $8,130 $143 + 5.70% $6,630 $8,130 $229 + 6.50% $8,130

UTAH SCHEDULE 8

DAILY or MISCELLANEOUS Payroll Period
Married person withholding allowance $8 MARRIED (b) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $10 $0 $10 $18 $0 + 2.30% $10 $18 $26 $0 + 3.10% $18 $26 $33 $0 + 4.00% $26 $33 $41 $1 + 4.90% $33 $41 $52 $1 + 5.70% $41 $52 $2 + 6.50% $52

Single person withholding allowance $8 SINGLE (a) If Taxable Wages* are: of amount Withholding is + percent and less Equal to or over than more than $0 $10 $0 $10 $14 $0 + 2.30% $10 $14 $18 $0 + 3.10% $14 $18 $22 $0 + 4.00% $18 $22 $26 $0 + 4.90% $22 $26 $31 $1 + 5.70% $26 $31 $1 + 6.50% $31

* "Taxable Wages" shown in tables is defined as the gross wages less withholding allowance(s) for the pay period.

Page 9
1

Utah Withholding Tables

Utah Withholding Tables
Single Persons­ Weekly Payroll Period
SINGLE Persons - WEEKLY Payroll Period (52 pay periods per year) UTAH TABLE 1 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $51 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 51 134 1 0 0 0 0 0 0 0 0 0 134 168 4 2 1 0 0 0 0 0 0 0 168 198 6 4 2 0 0 0 0 0 0 0 198 227 8 5 3 1 0 0 0 0 0 0 227 257 10 7 5 3 1 0 0 0 0 0 257 286 12 9 7 4 2 1 0 0 0 0 286 316 14 11 9 6 4 2 0 0 0 0 316 345 16 13 11 8 6 3 1 0 0 0 345 375 18 15 13 10 7 5 3 1 0 0 375 405 20 17 14 12 9 7 4 2 1 0 405 434 22 19 16 14 11 9 6 4 2 0 434 464 23 21 18 16 13 11 8 6 3 1 464 493 25 23 20 18 15 13 10 7 5 3 493 523 27 25 22 20 17 15 12 9 7 4 523 553 29 27 24 22 19 16 14 11 9 6 553 582 31 29 26 23 21 18 16 13 11 8 582 612 33 30 28 25 23 20 18 15 13 10 612 641 35 32 30 27 25 22 20 17 15 12 641 671 37 34 32 29 27 24 22 19 16 14 671 700 39 36 34 31 29 26 24 21 18 16 700 730 41 38 36 33 31 28 25 23 20 18 730 760 43 40 38 35 32 30 27 25 22 20 760 789 45 42 39 37 34 32 29 27 24 22 789 819 47 44 41 39 36 34 31 29 26 24 819 848 48 46 43 41 38 36 33 31 28 25 848 878 50 48 45 43 40 38 35 32 30 27 878 908 52 50 47 45 42 40 37 34 32 29 908 937 54 52 49 47 44 41 39 36 34 31 937 967 56 54 51 48 46 43 41 38 36 33 967 996 58 55 53 50 48 45 43 40 38 35 996 1,026 60 57 55 52 50 47 45 42 40 37 1,026 1,056 62 59 57 54 52 49 47 44 41 39 1,056 1,085 64 61 59 56 54 51 49 46 43 41 1,085 1,115 66 63 61 58 56 53 50 48 45 43 1,115 1,144 68 65 63 60 57 55 52 50 47 45 1,144 1,174 70 67 64 62 59 57 54 52 49 47 1,174 1,203 72 69 66 64 61 59 56 54 51 49 1,203 1,233 73 71 68 66 63 61 58 56 53 50 1,233 1,263 75 73 70 68 65 63 60 57 55 52 1,263 1,292 77 75 72 70 67 65 62 59 57 54 1,292 1,322 79 77 74 72 69 66 64 61 59 56 1,322 1,351 81 79 76 73 71 68 66 63 61 58 1,351 1,381 83 80 78 75 73 70 68 65 63 60 1,381 1,411 85 82 80 77 75 72 70 67 65 62 1,411 1,440 87 84 82 79 77 74 72 69 66 64 1,440 1,470 89 86 84 81 79 76 74 71 68 66 1,470 1,499 91 88 86 83 81 78 75 73 70 68 1,499 1,529 93 90 88 85 82 80 77 75 72 70 1,529 1,558 95 92 89 87 84 82 79 77 74 72 1,558 1,588 97 94 91 89 86 84 81 79 76 74 1,588 1,618 98 96 93 91 88 86 83 81 78 75 1,618 1,647 100 98 95 93 90 88 85 82 80 77 1,647 1,677 102 100 97 95 92 90 87 84 82 79 1,677 1,706 104 102 99 97 94 91 89 86 84 81 1,706 1,736 106 104 101 98 96 93 91 88 86 83 1,736 1,766 108 105 103 100 98 95 93 90 88 85
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 4 6 8 9 11 13 15 17 19 21 23 25 27 29 31 33 34 36 38 40 42 44 46 48 50 52 54 56 58 59 61 63 65 67 69 71 73 75 77 79 81 83

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 5 7 9 11 13 15 17 18 20 22 24 26 28 30 32 34 36 38 40 42 43 45 47 49 51 53 55 57 59 61 63 65 67 68 70 72 74 76 78 80

Page 10

Utah Withholding Tables

Married Persons ­ Weekly Payroll Period
MARRIED Persons - WEEKLY Payroll Period (52 pay periods per year) UTAH TABLE 2 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $51 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 51 134 1 0 0 0 0 0 0 0 0 0 134 182 3 2 1 0 0 0 0 0 0 0 182 222 5 3 2 1 0 0 0 0 0 0 222 255 7 5 3 2 1 0 0 0 0 0 255 289 9 7 5 3 2 1 0 0 0 0 289 319 11 9 7 5 3 1 0 0 0 0 319 348 13 11 8 6 4 2 1 0 0 0 348 378 15 13 10 8 6 4 2 1 0 0 378 407 17 15 12 10 7 5 3 2 1 0 407 437 19 17 14 12 9 7 5 3 1 0 437 467 21 19 16 13 11 8 6 4 2 1 467 496 23 20 18 15 13 10 8 6 4 2 496 526 25 22 20 17 15 12 10 7 5 3 526 555 27 24 22 19 17 14 12 9 7 5 555 585 29 26 24 21 19 16 14 11 8 6 585 614 31 28 26 23 21 18 15 13 10 8 614 644 33 30 28 25 22 20 17 15 12 10 644 674 35 32 29 27 24 22 19 17 14 12 674 703 36 34 31 29 26 24 21 19 16 14 703 733 38 36 33 31 28 26 23 21 18 15 733 762 40 38 35 33 30 28 25 22 20 17 762 792 42 40 37 35 32 30 27 24 22 19 792 822 44 42 39 37 34 31 29 26 24 21 822 851 46 44 41 38 36 33 31 28 26 23 851 881 48 45 43 40 38 35 33 30 28 25 881 910 50 47 45 42 40 37 35 32 30 27 910 940 52 49 47 44 42 39 37 34 31 29 940 969 54 51 49 46 44 41 39 36 33 31 969 999 56 53 51 48 46 43 40 38 35 33 999 1,029 58 55 53 50 47 45 42 40 37 35 1,029 1,058 60 57 54 52 49 47 44 42 39 37 1,058 1,088 61 59 56 54 51 49 46 44 41 39 1,088 1,117 63 61 58 56 53 51 48 46 43 40 1,117 1,147 65 63 60 58 55 53 50 47 45 42 1,147 1,177 67 65 62 60 57 55 52 49 47 44 1,177 1,206 69 67 64 62 59 56 54 51 49 46 1,206 1,236 71 69 66 63 61 58 56 53 51 48 1,236 1,265 73 70 68 65 63 60 58 55 53 50 1,265 1,295 75 72 70 67 65 62 60 57 55 52 1,295 1,324 77 74 72 69 67 64 62 59 56 54 1,324 1,354 79 76 74 71 69 66 64 61 58 56 1,354 1,384 81 78 76 73 71 68 65 63 60 58 1,384 1,413 83 80 78 75 72 70 67 65 62 60 1,413 1,443 85 82 79 77 74 72 69 67 64 62 1,443 1,472 86 84 81 79 76 74 71 69 66 64 1,472 1,502 88 86 83 81 78 76 73 71 68 65 1,502 1,532 90 88 85 83 80 78 75 72 70 67 1,532 1,561 92 90 87 85 82 80 77 74 72 69 1,561 1,591 94 92 89 87 84 81 79 76 74 71 1,591 1,620 96 94 91 88 86 83 81 78 76 73 1,620 1,650 98 95 93 90 88 85 83 80 78 75 1,650 1,680 100 97 95 92 90 87 85 82 80 77 1,680 1,709 102 99 97 94 92 89 87 84 81 79 1,709 1,739 104 101 99 96 94 91 89 86 83 81 1,739 1,768 106 103 101 98 96 93 90 88 85 83 1,768 1,798 108 105 103 100 97 95 92 90 87 85
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 6 7 9 11 13 15 17 19 21 23 24 26 28 30 32 34 36 38 40 42 44 46 48 49 51 53 55 57 59 61 63 65 67 69 71 73 74 76 78 80 82

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 7 8 10 12 14 16 18 20 22 24 26 28 30 32 33 35 37 39 41 43 45 47 49 51 53 55 57 58 60 62 64 66 68 70 72 74 76 78 80

Page 11

Utah Withholding Tables

Single Persons ­ Biweekly Payroll Period
SINGLE Persons - BIWEEKLY Payroll Period (26 pay periods per year) UTAH TABLE 3 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $101 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 101 268 2 0 0 0 0 0 0 0 0 0 268 336 8 4 1 0 0 0 0 0 0 0 336 395 12 7 3 1 0 0 0 0 0 0 395 454 16 11 6 3 0 0 0 0 0 0 454 513 20 15 10 5 2 0 0 0 0 0 513 573 24 19 14 8 4 1 0 0 0 0 573 632 28 23 17 12 7 3 1 0 0 0 632 691 31 26 21 16 11 6 3 0 0 0 691 750 35 30 25 20 15 10 5 2 0 0 750 809 39 34 29 24 19 14 9 4 1 0 809 868 43 38 33 28 23 18 12 7 3 1 868 928 47 42 37 32 26 21 16 11 6 3 928 987 51 46 40 35 30 25 20 15 10 5 987 1,046 55 49 44 39 34 29 24 19 14 9 1,046 1,105 58 53 48 43 38 33 28 23 18 12 1,105 1,164 62 57 52 47 42 37 32 27 21 16 1,164 1,223 66 61 56 51 46 41 35 30 25 20 1,223 1,283 70 65 60 55 50 44 39 34 29 24 1,283 1,342 74 69 64 58 53 48 43 38 33 28 1,342 1,401 78 73 67 62 57 52 47 42 37 32 1,401 1,460 81 76 71 66 61 56 51 46 41 36 1,460 1,519 85 80 75 70 65 60 55 50 45 39 1,519 1,578 89 84 79 74 69 64 59 53 48 43 1,578 1,638 93 88 83 78 73 68 62 57 52 47 1,638 1,697 97 92 87 82 76 71 66 61 56 51 1,697 1,756 101 96 90 85 80 75 70 65 60 55 1,756 1,815 105 99 94 89 84 79 74 69 64 59 1,815 1,874 108 103 98 93 88 83 78 73 68 62 1,874 1,933 112 107 102 97 92 87 82 77 71 66 1,933 1,993 116 111 106 101 96 91 85 80 75 70 1,993 2,052 120 115 110 105 100 94 89 84 79 74 2,052 2,111 124 119 114 108 103 98 93 88 83 78 2,111 2,170 128 123 117 112 107 102 97 92 87 82 2,170 2,229 131 126 121 116 111 106 101 96 91 86 2,229 2,289 135 130 125 120 115 110 105 100 95 89 2,289 2,348 139 134 129 124 119 114 109 103 98 93 2,348 2,407 143 138 133 128 123 118 112 107 102 97 2,407 2,466 147 142 137 132 126 121 116 111 106 101 2,466 2,525 151 146 140 135 130 125 120 115 110 105 2,525 2,584 155 149 144 139 134 129 124 119 114 109 2,584 2,644 158 153 148 143 138 133 128 123 118 112 2,644 2,703 162 157 152 147 142 137 132 127 121 116 2,703 2,762 166 161 156 151 146 141 135 130 125 120 2,762 2,821 170 165 160 155 150 144 139 134 129 124 2,821 2,880 174 169 164 158 153 148 143 138 133 128 2,880 2,939 178 173 167 162 157 152 147 142 137 132 2,939 2,999 181 176 171 166 161 156 151 146 141 136 2,999 3,058 185 180 175 170 165 160 155 150 145 139 3,058 3,117 189 184 179 174 169 164 159 153 148 143 3,117 3,176 193 188 183 178 173 168 162 157 152 147 3,176 3,235 197 192 187 182 176 171 166 161 156 151 3,235 3,294 201 196 190 185 180 175 170 165 160 155 3,294 3,354 205 199 194 189 184 179 174 169 164 159 3,354 3,413 208 203 198 193 188 183 178 173 168 162 3,413 3,472 212 207 202 197 192 187 182 177 171 166 3,472 3,531 216 211 206 201 196 191 185 180 175 170
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 8 11 15 19 23 27 30 34 38 42 46 50 54 57 61 65 69 73 77 80 84 88 92 96 100 104 107 111 115 119 123 127 130 134 138 142 146 150 154 157 161 165

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 6 10 14 18 22 25 29 33 37 41 45 48 52 56 60 64 68 72 75 79 83 87 91 95 98 102 106 110 114 118 122 125 129 133 137 141 145 148 152 156 160

Page 12

Utah Withholding Tables

Married Persons ­ Biweekly Payroll Period
MARRIED Persons - BIWEEKLY Payroll Period (26 pay periods per year) UTAH TABLE 4 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $101 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 101 268 2 0 0 0 0 0 0 0 0 0 268 365 7 4 1 0 0 0 0 0 0 0 365 443 11 7 4 2 0 0 0 0 0 0 443 511 15 10 7 4 1 0 0 0 0 0 511 578 19 14 10 6 3 1 0 0 0 0 578 637 23 18 13 9 6 3 1 0 0 0 637 696 27 22 17 12 8 5 2 0 0 0 696 755 31 26 20 16 11 7 4 2 0 0 755 815 35 29 24 19 15 10 7 4 1 0 815 874 38 33 28 23 18 13 9 6 3 1 874 933 42 37 32 27 22 17 12 8 5 2 933 992 46 41 36 31 26 21 16 11 7 4 992 1,051 50 45 40 35 30 24 19 15 10 7 1,051 1,111 54 49 44 38 33 28 23 18 14 9 1,111 1,170 58 53 47 42 37 32 27 22 17 12 1,170 1,229 61 56 51 46 41 36 31 26 21 16 1,229 1,288 65 60 55 50 45 40 35 30 25 19 1,288 1,347 69 64 59 54 49 44 39 33 28 23 1,347 1,406 73 68 63 58 53 47 42 37 32 27 1,406 1,466 77 72 67 62 56 51 46 41 36 31 1,466 1,525 81 76 70 65 60 55 50 45 40 35 1,525 1,584 85 79 74 69 64 59 54 49 44 39 1,584 1,643 88 83 78 73 68 63 58 53 48 42 1,643 1,702 92 87 82 77 72 67 62 57 51 46 1,702 1,761 96 91 86 81 76 71 65 60 55 50 1,761 1,821 100 95 90 85 80 74 69 64 59 54 1,821 1,880 104 99 94 88 83 78 73 68 63 58 1,880 1,939 108 103 97 92 87 82 77 72 67 62 1,939 1,998 111 106 101 96 91 86 81 76 71 66 1,998 2,057 115 110 105 100 95 90 85 80 75 69 2,057 2,116 119 114 109 104 99 94 89 83 78 73 2,116 2,176 123 118 113 108 103 97 92 87 82 77 2,176 2,235 127 122 117 112 106 101 96 91 86 81 2,235 2,294 131 126 120 115 110 105 100 95 90 85 2,294 2,353 135 129 124 119 114 109 104 99 94 89 2,353 2,412 138 133 128 123 118 113 108 103 98 92 2,412 2,471 142 137 132 127 122 117 112 107 101 96 2,471 2,531 146 141 136 131 126 121 115 110 105 100 2,531 2,590 150 145 140 135 130 124 119 114 109 104 2,590 2,649 154 149 144 138 133 128 123 118 113 108 2,649 2,708 158 153 147 142 137 132 127 122 117 112 2,708 2,767 161 156 151 146 141 136 131 126 121 116 2,767 2,826 165 160 155 150 145 140 135 130 125 119 2,826 2,886 169 164 159 154 149 144 139 133 128 123 2,886 2,945 173 168 163 158 153 147 142 137 132 127 2,945 3,004 177 172 167 162 156 151 146 141 136 131 3,004 3,063 181 176 170 165 160 155 150 145 140 135 3,063 3,122 185 179 174 169 164 159 154 149 144 139 3,122 3,182 188 183 178 173 168 163 158 153 148 142 3,182 3,241 192 187 182 177 172 167 162 157 151 146 3,241 3,300 196 191 186 181 176 171 165 160 155 150 3,300 3,359 200 195 190 185 180 174 169 164 159 154 3,359 3,418 204 199 194 188 183 178 173 168 163 158 3,418 3,477 208 203 197 192 187 182 177 172 167 162 3,477 3,537 211 206 201 196 191 186 181 176 171 166 3,537 3,596 215 210 205 200 195 190 185 180 175 169
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 8 11 15 18 22 26 30 34 37 41 45 49 53 57 60 64 68 72 76 80 84 87 91 95 99 103 107 110 114 118 122 126 130 134 137 141 145 149 153 157 160 164

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 7 10 14 17 21 25 28 32 36 40 44 48 52 55 59 63 67 71 75 78 82 86 90 94 98 102 105 109 113 117 121 125 128 132 136 140 144 148 152 155 159

Page 13

Utah Withholding Tables

Single Persons ­ Semimonthly Payroll Period
SINGLE Persons - SEMIMONTHLY Payroll Period (24 pay periods per year) UTAH TABLE 5 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $110 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 110 291 3 0 0 0 0 0 0 0 0 0 291 364 9 4 1 0 0 0 0 0 0 0 364 428 13 8 4 1 0 0 0 0 0 0 428 492 17 12 7 3 0 0 0 0 0 0 492 556 22 16 11 6 2 0 0 0 0 0 556 620 26 20 15 9 5 1 0 0 0 0 620 684 30 24 19 13 8 4 1 0 0 0 684 748 34 29 23 18 12 7 3 0 0 0 748 813 38 33 27 22 16 11 6 2 0 0 813 877 42 37 31 26 20 15 9 5 1 0 877 941 47 41 36 30 24 19 13 8 4 1 941 1,005 51 45 40 34 29 23 18 12 7 3 1,005 1,069 55 49 44 38 33 27 22 16 11 6 1,069 1,133 59 54 48 43 37 31 26 20 15 9 1,133 1,197 63 58 52 47 41 36 30 25 19 14 1,197 1,261 67 62 56 51 45 40 34 29 23 18 1,261 1,325 72 66 61 55 49 44 38 33 27 22 1,325 1,389 76 70 65 59 54 48 43 37 32 26 1,389 1,454 80 74 69 63 58 52 47 41 36 30 1,454 1,518 84 79 73 68 62 56 51 45 40 34 1,518 1,582 88 83 77 72 66 61 55 50 44 39 1,582 1,646 92 87 81 76 70 65 59 54 48 43 1,646 1,710 97 91 86 80 74 69 63 58 52 47 1,710 1,774 101 95 90 84 79 73 68 62 57 51 1,774 1,838 105 99 94 88 83 77 72 66 61 55 1,838 1,902 109 104 98 93 87 81 76 70 65 59 1,902 1,966 113 108 102 97 91 86 80 75 69 64 1,966 2,031 117 112 106 101 95 90 84 79 73 68 2,031 2,095 122 116 111 105 99 94 88 83 77 72 2,095 2,159 126 120 115 109 104 98 93 87 82 76 2,159 2,223 130 124 119 113 108 102 97 91 86 80 2,223 2,287 134 129 123 118 112 106 101 95 90 84 2,287 2,351 138 133 127 122 116 111 105 100 94 89 2,351 2,415 142 137 131 126 120 115 109 104 98 93 2,415 2,479 147 141 136 130 124 119 113 108 102 97 2,479 2,543 151 145 140 134 129 123 118 112 107 101 2,543 2,607 155 149 144 138 133 127 122 116 111 105 2,607 2,672 159 154 148 143 137 131 126 120 115 109 2,672 2,736 163 158 152 147 141 136 130 125 119 114 2,736 2,800 167 162 156 151 145 140 134 129 123 118 2,800 2,864 172 166 161 155 149 144 138 133 127 122 2,864 2,928 176 170 165 159 154 148 143 137 132 126 2,928 2,992 180 174 169 163 158 152 147 141 136 130 2,992 3,056 184 179 173 168 162 156 151 145 140 134 3,056 3,120 188 183 177 172 166 161 155 150 144 139 3,120 3,184 192 187 181 176 170 165 159 154 148 143 3,184 3,248 197 191 186 180 174 169 163 158 152 147 3,248 3,313 201 195 190 184 179 173 168 162 157 151 3,313 3,377 205 199 194 188 183 177 172 166 161 155 3,377 3,441 209 204 198 193 187 181 176 170 165 159 3,441 3,505 213 208 202 197 191 186 180 175 169 164 3,505 3,569 217 212 206 201 195 190 184 179 173 168 3,569 3,633 222 216 211 205 199 194 188 183 177 172 3,633 3,697 226 220 215 209 204 198 193 187 182 176 3,697 3,761 230 224 219 213 208 202 197 191 186 180 3,761 3,825 234 229 223 218 212 206 201 195 190 184
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 0 2 5 8 12 16 21 25 29 33 37 41 46 50 54 58 62 66 71 75 79 83 87 91 96 100 104 108 112 116 121 125 129 133 137 141 146 150 154 158 162 166 171 175 179

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 7 11 15 19 23 27 32 36 40 44 48 52 57 61 65 69 73 77 82 86 90 94 98 102 107 111 115 119 123 127 132 136 140 144 148 152 157 161 165 169 173

Page 14

Utah Withholding Tables

Married Persons ­ Semimonthly Payroll Period
MARRIED Persons - SEMIMONTHLY Payroll Period (24 pay periods per year) UTAH TABLE 6 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $110 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 110 291 2 0 0 0 0 0 0 0 0 0 291 395 7 4 1 0 0 0 0 0 0 0 395 480 12 8 4 2 0 0 0 0 0 0 480 553 16 11 7 4 2 0 0 0 0 0 553 626 20 15 11 7 4 1 0 0 0 0 626 690 25 19 14 10 6 3 1 0 0 0 690 754 29 24 18 13 9 5 3 0 0 0 754 818 33 28 22 17 12 8 5 2 0 0 818 883 37 32 26 21 16 11 7 4 1 0 883 947 42 36 31 25 19 15 10 6 3 1 947 1,011 46 40 35 29 24 18 13 9 5 3 1,011 1,075 50 44 39 33 28 22 17 12 8 5 1,075 1,139 54 49 43 38 32 26 21 16 11 7 1,139 1,203 58 53 47 42 36 31 25 20 15 10 1,203 1,267 62 57 51 46 40 35 29 24 18 13 1,267 1,331 67 61 56 50 44 39 33 28 22 17 1,331 1,395 71 65 60 54 49 43 38 32 27 21 1,395 1,459 75 69 64 58 53 47 42 36 31 25 1,459 1,524 79 74 68 63 57 51 46 40 35 29 1,524 1,588 83 78 72 67 61 56 50 45 39 34 1,588 1,652 87 82 76 71 65 60 54 49 43 38 1,652 1,716 92 86 81 75 69 64 58 53 47 42 1,716 1,780 96 90 85 79 74 68 63 57 52 46 1,780 1,844 100 94 89 83 78 72 67 61 56 50 1,844 1,908 104 99 93 88 82 76 71 65 60 54 1,908 1,972 108 103 97 92 86 81 75 70 64 59 1,972 2,036 112 107 101 96 90 85 79 74 68 63 2,036 2,101 117 111 106 100 94 89 83 78 72 67 2,101 2,165 121 115 110 104 99 93 88 82 77 71 2,165 2,229 125 119 114 108 103 97 92 86 81 75 2,229 2,293 129 124 118 113 107 101 96 90 85 79 2,293 2,357 133 128 122 117 111 106 100 95 89 84 2,357 2,421 137 132 126 121 115 110 104 99 93 88 2,421 2,485 142 136 131 125 119 114 108 103 97 92 2,485 2,549 146 140 135 129 124 118 113 107 102 96 2,549 2,613 150 144 139 133 128 122 117 111 106 100 2,613 2,677 154 149 143 138 132 126 121 115 110 104 2,677 2,742 158 153 147 142 136 131 125 120 114 109 2,742 2,806 162 157 151 146 140 135 129 124 118 113 2,806 2,870 167 161 156 150 144 139 133 128 122 117 2,870 2,934 171 165 160 154 149 143 138 132 127 121 2,934 2,998 175 169 164 158 153 147 142 136 131 125 2,998 3,062 179 174 168 163 157 151 146 140 135 129 3,062 3,126 183 178 172 167 161 156 150 145 139 134 3,126 3,190 187 182 176 171 165 160 154 149 143 138 3,190 3,254 192 186 181 175 169 164 158 153 147 142 3,254 3,318 196 190 185 179 174 168 163 157 152 146 3,318 3,383 200 194 189 183 178 172 167 161 156 150 3,383 3,447 204 199 193 188 182 176 171 165 160 154 3,447 3,511 208 203 197 192 186 181 175 170 164 159 3,511 3,575 212 207 201 196 190 185 179 174 168 163 3,575 3,639 217 211 206 200 194 189 183 178 172 167 3,639 3,703 221 215 210 204 199 193 188 182 177 171 3,703 3,767 225 219 214 208 203 197 192 186 181 175 3,767 3,831 229 224 218 213 207 201 196 190 185 179 3,831 3,895 233 228 222 217 211 206 200 195 189 184
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 9 12 16 20 24 28 32 36 40 45 49 53 57 61 65 70 74 78 82 86 90 95 99 103 107 111 115 120 124 128 132 136 140 145 149 153 157 161 165 170 174 178

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 5 8 11 15 18 22 27 31 35 39 43 47 52 56 60 64 68 72 77 81 85 89 93 97 102 106 110 114 118 122 127 131 135 139 143 147 152 156 160 164 168 172

Page 15

Utah Withholding Tables

Single Persons ­ Monthly Payroll Period
SINGLE Persons - MONTHLY Payroll Period (12 pay periods per year) UTAH TABLE 7 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $219 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 219 581 5 0 0 0 0 0 0 0 0 0 581 728 18 9 2 0 0 0 0 0 0 0 728 856 27 16 7 1 0 0 0 0 0 0 856 984 35 24 13 5 0 0 0 0 0 0 984 1,112 43 32 21 11 4 0 0 0 0 0 1,112 1,241 52 40 29 18 9 3 0 0 0 0 1,241 1,369 60 49 38 27 16 7 2 0 0 0 1,369 1,497 68 57 46 35 24 14 6 1 0 0 1,497 1,625 77 65 54 43 32 21 11 4 0 0 1,625 1,753 85 74 63 52 41 30 19 9 3 0 1,753 1,882 93 82 71 60 49 38 27 16 7 2 1,882 2,010 102 90 79 68 57 46 35 24 14 6 2,010 2,138 110 99 88 77 66 55 44 32 21 11 2,138 2,266 118 107 96 85 74 63 52 41 30 19 2,266 2,394 127 115 104 93 82 71 60 49 38 27 2,394 2,523 135 124 113 102 91 80 69 57 46 35 2,523 2,651 143 132 121 110 99 88 77 66 55 44 2,651 2,779 152 140 129 118 107 96 85 74 63 52 2,779 2,907 160 149 138 127 116 105 94 82 71 60 2,907 3,035 168 157 146 135 124 113 102 91 80 69 3,035 3,164 177 165 154 143 132 121 110 99 88 77 3,164 3,292 185 174 163 152 141 130 119 107 96 85 3,292 3,420 193 182 171 160 149 138 127 116 105 94 3,420 3,548 202 190 179 168 157 146 135 124 113 102 3,548 3,676 210 199 188 177 166 155 144 132 121 110 3,676 3,805 218 207 196 185 174 163 152 141 130 119 3,805 3,933 227 215 204 193 182 171 160 149 138 127 3,933 4,061 235 224 213 202 191 180 169 157 146 135 4,061 4,189 243 232 221 210 199 188 177 166 155 144 4,189 4,317 252 240 229 218 207 196 185 174 163 152 4,317 4,446 260 249 238 227 216 205 194 182 171 160 4,446 4,574 268 257 246 235 224 213 202 191 180 169 4,574 4,702 277 265 254 243 232 221 210 199 188 177 4,702 4,830 285 274 263 252 241 230 219 207 196 185 4,830 4,958 293 282 271 260 249 238 227 216 205 194 4,958 5,087 302 290 279 268 257 246 235 224 213 202 5,087 5,215 310 299 288 277 266 255 244 232 221 210 5,215 5,343 318 307 296 285 274 263 252 241 230 219 5,343 5,471 327 315 304 293 282 271 260 249 238 227 5,471 5,599 335 324 313 302 291 280 269 257 246 235 5,599 5,728 343 332 321 310 299 288 277 266 255 244 5,728 5,856 352 340 329 318 307 296 285 274 263 252 5,856 5,984 360 349 338 327 316 305 294 282 271 260 5,984 6,112 368 357 346 335 324 313 302 291 280 269 6,112 6,241 377 365 354 343 332 321 310 299 288 277 6,241 6,369 385 374 363 352 341 330 319 307 296 285 6,369 6,497 393 382 371 360 349 338 327 316 305 294 6,497 6,625 402 390 379 368 357 346 335 324 313 302 6,625 6,753 410 399 388 377 366 355 344 332 321 310 6,753 6,882 418 407 396 385 374 363 352 341 330 319 6,882 7,010 427 415 404 393 382 371 360 349 338 327 7,010 7,138 435 424 413 402 391 380 369 357 346 335 7,138 7,266 443 432 421 410 399 388 377 366 355 344 7,266 7,394 452 440 429 418 407 396 385 374 363 352 7,394 7,523 460 449 438 427 416 405 394 382 371 360 7,523 7,651 468 457 446 435 424 413 402 391 380 369
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 1 4 9 16 24 33 41 49 58 66 74 83 91 99 108 116 124 133 141 149 158 166 174 183 191 199 208 216 224 233 241 249 258 266 274 283 291 299 308 316 324 333 341 349 358

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 14 22 30 38 47 55 63 72 80 88 97 105 113 122 130 138 147 155 163 172 180 188 197 205 213 222 230 238 247 255 263 272 280 288 297 305 313 322 330 338 347

Page 16

Utah Withholding Tables

Married Persons ­ Monthly Payroll Period
MARRIED Persons - MONTHLY Payroll Period (12 pay periods per year) UTAH TABLE 8 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $219 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 219 581 4 0 0 0 0 0 0 0 0 0 581 790 14 8 3 0 0 0 0 0 0 0 790 960 23 15 8 3 0 0 0 0 0 0 960 1,106 32 23 15 8 3 0 0 0 0 0 1,106 1,252 41 31 22 14 7 3 0 0 0 0 1,252 1,380 50 39 29 20 12 6 2 0 0 0 1,380 1,509 58 47 36 27 18 11 5 1 0 0 1,509 1,637 66 55 44 34 24 16 9 4 0 0 1,637 1,765 75 64 53 42 32 22 14 8 3 0 1,765 1,893 83 72 61 50 39 29 20 12 6 2 1,893 2,022 91 80 69 58 47 36 27 18 11 5 2,022 2,150 100 89 78 67 56 45 34 24 16 9 2,150 2,278 108 97 86 75 64 53 42 32 22 14 2,278 2,406 116 105 94 83 72 61 50 39 29 20 2,406 2,534 125 114 103 92 81 70 59 47 37 27 2,534 2,663 133 122 111 100 89 78 67 56 45 34 2,663 2,791 141 130 119 108 97 86 75 64 53 42 2,791 2,919 150 139 128 117 106 95 84 72 61 50 2,919 3,047 158 147 136 125 114 103 92 81 70 59 3,047 3,175 166 155 144 133 122 111 100 89 78 67 3,175 3,304 175 164 153 142 131 120 109 97 86 75 3,304 3,432 183 172 161 150 139 128 117 106 95 84 3,432 3,560 191 180 169 158 147 136 125 114 103 92 3,560 3,688 200 189 178 167 156 145 134 122 111 100 3,688 3,816 208 197 186 175 164 153 142 131 120 109 3,816 3,945 216 205 194 183 172 161 150 139 128 117 3,945 4,073 225 214 203 192 181 170 159 147 136 125 4,073 4,201 233 222 211 200 189 178 167 156 145 134 4,201 4,329 241 230 219 208 197 186 175 164 153 142 4,329 4,457 250 239 228 217 206 195 184 172 161 150 4,457 4,586 258 247 236 225 214 203 192 181 170 159 4,586 4,714 266 255 244 233 222 211 200 189 178 167 4,714 4,842 275 264 253 242 231 220 209 197 186 175 4,842 4,970 283 272 261 250 239 228 217 206 195 184 4,970 5,098 291 280 269 258 247 236 225 214 203 192 5,098 5,227 300 289 278 267 256 245 234 222 211 200 5,227 5,355 308 297 286 275 264 253 242 231 220 209 5,355 5,483 316 305 294 283 272 261 250 239 228 217 5,483 5,611 325 314 303 292 281 270 259 247 236 225 5,611 5,739 333 322 311 300 289 278 267 256 245 234 5,739 5,868 341 330 319 308 297 286 275 264 253 242 5,868 5,996 350 339 328 317 306 295 284 272 261 250 5,996 6,124 358 347 336 325 314 303 292 281 270 259 6,124 6,252 366 355 344 333 322 311 300 289 278 267 6,252 6,380 375 364 353 342 331 320 309 297 286 275 6,380 6,509 383 372 361 350 339 328 317 306 295 284 6,509 6,637 391 380 369 358 347 336 325 314 303 292 6,637 6,765 400 389 378 367 356 345 334 322 311 300 6,765 6,893 408 397 386 375 364 353 342 331 320 309 6,893 7,022 416 405 394 383 372 361 350 339 328 317 7,022 7,150 425 414 403 392 381 370 359 347 336 325 7,150 7,278 433 422 411 400 389 378 367 356 345 334 7,278 7,406 441 430 419 408 397 386 375 364 353 342 7,406 7,534 450 439 428 417 406 395 384 372 361 350 7,534 7,663 458 447 436 425 414 403 392 381 370 359 7,663 7,791 466 455 444 433 422 411 400 389 378 367
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 1 4 8 13 18 25 32 39 48 56 64 73 81 89 98 106 114 123 131 139 148 156 164 173 181 189 198 206 214 223 231 239 248 256 264 273 281 289 298 306 314 323 331 339 348 356

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 11 16 22 29 37 45 53 62 70 78 87 95 103 112 120 128 137 145 153 162 170 178 187 195 203 212 220 228 237 245 253 262 270 278 287 295 303 312 320 328 337 345

Page 17

Utah Withholding Tables

Single Persons ­ Quarterly Payroll Period
SINGLE Persons - QUARTERLY Payroll Period (4 pay periods per year) UTAH TABLE 9 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $658 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 658 1,744 15 1 0 0 0 0 0 0 0 0 0 1,744 2,183 53 26 7 0 0 0 0 0 0 0 0 2,183 2,568 80 48 21 4 0 0 0 0 0 0 0 2,568 2,952 105 71 40 16 1 0 0 0 0 0 0 2,952 3,337 130 96 63 34 12 0 0 0 0 0 0 3,337 3,722 155 121 88 55 28 8 0 0 0 0 0 3,722 4,106 180 146 113 80 48 22 5 0 0 0 0 4,106 4,491 205 171 138 105 72 41 17 2 0 0 0 4,491 4,875 230 196 163 130 97 64 34 12 0 0 0 4,875 5,260 255 221 188 155 122 89 56 28 8 0 0 5,260 5,645 280 246 213 180 147 114 81 49 22 5 0 5,645 6,029 305 271 238 205 172 139 106 72 41 17 2 6,029 6,414 330 296 263 230 197 164 131 97 64 34 12 6,414 6,798 355 321 288 255 222 189 156 122 89 56 28 6,798 7,183 380 346 313 280 247 214 181 147 114 81 49 7,183 7,568 405 371 338 305 272 239 206 172 139 106 73 7,568 7,952 430 396 363 330 297 264 231 197 164 131 98 7,952 8,337 455 421 388 355 322 289 256 222 189 156 123 8,337 8,722 480 446 413 380 347 314 281 247 214 181 148 8,722 9,106 505 471 438 405 372 339 306 272 239 206 173 9,106 9,491 530 496 463 430 397 364 331 297 264 231 198 9,491 9,875 555 521 488 455 422 389 356 322 289 256 223 9,875 10,260 580 546 513 480 447 414 381 347 314 281 248 10,260 10,645 605 571 538 505 472 439 406 372 339 306 273 10,645 11,029 630 596 563 530 497 464 431 397 364 331 298 11,029 11,414 655 621 588 555 522 489 456 422 389 356 323 11,414 11,798 680 646 613 580 547 514 481 447 414 381 348 11,798 12,183 705 671 638 605 572 539 506 472 439 406 373 12,183 12,568 730 696 663 630 597 564 531 497 464 431 398 12,568 12,952 755 721 688 655 622 589 556 522 489 456 423 12,952 13,337 780 746 713 680 647 614 581 547 514 481 448 13,337 13,722 805 771 738 705 672 639 606 572 539 506 473 13,722 14,106 830 796 763 730 697 664 631 597 564 531 498 14,106 14,491 855 821 788 755 722 689 656 622 589 556 523 14,491 14,875 880 846 813 780 747 714 681 647 614 581 548 14,875 15,260 905 871 838 805 772 739 706 672 639 606 573 15,260 15,645 930 896 863 830 797 764 731 697 664 631 598 15,645 16,029 955 921 888 855 822 789 756 722 689 656 623 16,029 16,414 980 946 913 880 847 814 781 747 714 681 648 16,414 16,798 1,005 971 938 905 872 839 806 772 739 706 673 16,798 17,183 1,030 996 963 930 897 864 831 797 764 731 698 17,183 17,568 1,055 1,021 988 955 922 889 856 822 789 756 723 17,568 17,952 1,080 1,046 1,013 980 947 914 881 847 814 781 748 17,952 18,337 1,105 1,071 1,038 1,005 972 939 906 872 839 806 773 18,337 18,722 1,130 1,096 1,063 1,030 997 964 931 897 864 831 798 18,722 19,106 1,155 1,121 1,088 1,055 1,022 989 956 922 889 856 823 19,106 19,491 1,180 1,146 1,113 1,080 1,047 1,014 981 947 914 881 848 19,491 19,875 1,205 1,171 1,138 1,105 1,072 1,039 1,006 972 939 906 873 19,875 20,260 1,230 1,196 1,163 1,130 1,097 1,064 1,031 997 964 931 898 20,260 20,645 1,255 1,221 1,188 1,155 1,122 1,089 1,056 1,022 989 956 923 20,645 21,029 1,280 1,246 1,213 1,180 1,147 1,114 1,081 1,047 1,014 981 948 21,029 21,414 1,305 1,271 1,238 1,205 1,172 1,139 1,106 1,072 1,039 1,006 973 21,414 21,798 1,330 1,296 1,263 1,230 1,197 1,164 1,131 1,097 1,064 1,031 998 21,798 22,183 1,355 1,321 1,288 1,255 1,222 1,189 1,156 1,122 1,089 1,056 1,023 22,183 22,568 1,380 1,346 1,313 1,280 1,247 1,214 1,181 1,147 1,114 1,081 1,048 22,568 22,952 1,405 1,371 1,338 1,305 1,272 1,239 1,206 1,172 1,139 1,106 1,073
Jan. 2007

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 22 42 65 90 115 140 165 190 215 240 265 290 315 340 365 390 415 440 465 490 515 540 565 590 615 640 665 690 715 740 765 790 815 840 865 890 915 940 965 990 1,015 1,040

Page 18

Utah Withholding Tables

Married Persons ­ Quarterly Payroll Period
MARRIED Persons - QUARTERLY Payroll Period (4 pay periods per year) UTAH TABLE 10 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 10 $0 $658 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 658 1,744 13 1 0 0 0 0 0 0 0 0 0 1,744 2,369 43 24 9 0 0 0 0 0 0 0 0 2,369 2,880 70 45 25 10 0 0 0 0 0 0 0 2,880 3,318 97 68 44 24 9 0 0 0 0 0 0 3,318 3,757 123 93 65 41 22 8 0 0 0 0 0 3,757 4,141 149 116 87 60 37 19 5 0 0 0 0 4,141 4,526 174 141 109 80 54 32 15 2 0 0 0 4,526 4,911 199 166 133 102 73 48 27 11 0 0 0 4,911 5,295 224 191 158 125 95 66 42 23 8 0 0 5,295 5,680 249 216 183 150 117 87 60 37 19 6 0 5,680 6,065 274 241 208 175 142 109 80 54 32 15 3 6,065 6,449 299 266 233 200 167 134 102 73 48 27 11 6,449 6,834 324 291 258 225 192 159 126 95 67 43 23 6,834 7,218 349 316 283 250 217 184 151 117 88 61 38 7,218 7,603 374 341 308 275 242 209 176 142 110 81 55 7,603 7,988 399 366 333 300 267 234 201 167 134 103 74 7,988 8,372 424 391 358 325 292 259 226 192 159 126 96 8,372 8,757 449 416 383 350 317 284 251 217 184 151 118 8,757 9,141 474 441 408 375 342 309 276 242 209 176 143 9,141 9,526 499 466 433 400 367 334 301 267 234 201 168 9,526 9,911 524 491 458 425 392 359 326 292 259 226 193 9,911 10,295 549 516 483 450 417 384 351 317 284 251 218 10,295 10,680 574 541 508 475 442 409 376 342 309 276 243 10,680 11,065 599 566 533 500 467 434 401 367 334 301 268 11,065 11,449 624 591 558 525 492 459 426 392 359 326 293 11,449 11,834 649 616 583 550 517 484 451 417 384 351 318 11,834 12,218 674 641 608 575 542 509 476 442 409 376 343 12,218 12,603 699 666 633 600 567 534 501 467 434 401 368 12,603 12,988 724 691 658 625 592 559 526 492 459 426 393 12,988 13,372 749 716 683 650 617 584 551 517 484 451 418 13,372 13,757 774 741 708 675 642 609 576 542 509 476 443 13,757 14,141 799 766 733 700 667 634 601 567 534 501 468 14,141 14,526 824 791 758 725 692 659 626 592 559 526 493 14,526 14,911 849 816 783 750 717 684 651 617 584 551 518 14,911 15,295 874 841 808 775 742 709 676 642 609 576 543 15,295 15,680 899 866 833 800 767 734 701 667 634 601 568 15,680 16,065 924 891 858 825 792 759 726 692 659 626 593 16,065 16,449 949 916 883 850 817 784 751 717 684 651 618 16,449 16,834 974 941 908 875 842 809 776 742 709 676 643 16,834 17,218 999 966 933 900 867 834 801 767 734 701 668 17,218 17,603 1,024 991 958 925 892 859 826 792 759 726 693 17,603 17,988 1,049 1,016 983 950 917 884 851 817 784 751 718 17,988 18,372 1,074 1,041 1,008 975 942 909 876 842 809 776 743 18,372 18,757 1,099 1,066 1,033 1,000 967 934 901 867 834 801 768 18,757 19,141 1,124 1,091 1,058 1,025 992 959 926 892 859 826 793 19,141 19,526 1,149 1,116 1,083 1,050 1,017 984 951 917 884 851 818 19,526 19,911 1,174 1,141 1,108 1,075 1,042 1,009 976 942 909 876 843 19,911 20,295 1,199 1,166 1,133 1,100 1,067 1,034 1,001 967 934 901 868 20,295 20,680 1,224 1,191 1,158 1,125 1,092 1,059 1,026 992 959 926 893 20,680 21,065 1,249 1,216 1,183 1,150 1,117 1,084 1,051 1,017 984 951 918 21,065 21,449 1,274 1,241 1,208 1,175 1,142 1,109 1,076 1,042 1,009 976 943 21,449 21,834 1,299 1,266 1,233 1,200 1,167 1,134 1,101 1,067 1,034 1,001 968 21,834 22,218 1,324 1,291 1,258 1,225 1,192 1,159 1,126 1,092 1,059 1,026 993 22,218 22,603 1,349 1,316 1,283 1,250 1,217 1,184 1,151 1,117 1,084 1,051 1,018 22,603 22,988 1,374 1,341 1,308 1,275 1,242 1,209 1,176 1,142 1,109 1,076 1,043 22,988 23,372 1,399 1,366 1,333 1,300 1,267 1,234 1,201 1,167 1,134 1,101 1,068
Jan. 2007

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 9 20 33 48 67 88 110 135 160 185 210 235 260 285 310 335 360 385 410 435 460 485 510 535 560 585 610 635 660 685 710 735 760 785 810 835 860 885 910 935 960 985 1,010 1,035

Page 19

Utah Withholding Tables

Single Perons ­ Semiannual Payroll Period
SINGLE Persons - SEMIANNUAL Payroll Period (2 pay periods per year) UTAH TABLE 11 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $1,315 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,315 3,489 30 2 0 0 0 0 0 0 0 0 3,489 4,366 106 52 14 0 0 0 0 0 0 0 4,366 5,135 159 95 43 9 0 0 0 0 0 0 5,135 5,905 209 143 81 33 3 0 0 0 0 0 5,905 6,674 259 193 126 67 24 0 0 0 0 0 6,674 7,443 309 243 176 110 55 16 0 0 0 0 7,443 8,212 359 293 226 160 96 44 9 0 0 0 8,212 8,981 409 343 276 210 144 82 33 3 0 0 8,981 9,751 459 393 326 260 194 128 68 24 0 0 9,751 10,520 509 443 376 310 244 178 111 56 16 0 10,520 11,289 559 493 426 360 294 228 161 97 44 9 11,289 12,058 609 543 476 410 344 278 211 145 83 34 12,058 12,828 659 593 526 460 394 328 261 195 129 69 12,828 13,597 709 643 576 510 444 378 311 245 179 112 13,597 14,366 759 693 626 560 494 428 361 295 229 162 14,366 15,135 809 743 676 610 544 478 411 345 279 212 15,135 15,905 859 793 726 660 594 528 461 395 329 262 15,905 16,674 909 843 776 710 644 578 511 445 379 312 16,674 17,443 959 893 826 760 694 628 561 495 429 362 17,443 18,212 1,009 943 876 810 744 678 611 545 479 412 18,212 18,981 1,059 993 926 860 794 728 661 595 529 462 18,981 19,751 1,109 1,043 976 910 844 778 711 645 579 512 19,751 20,520 1,159 1,093 1,026 960 894 828 761 695 629 562 20,520 21,289 1,209 1,143 1,076 1,010 944 878 811 745 679 612 21,289 22,058 1,259 1,193 1,126 1,060 994 928 861 795 729 662 22,058 22,828 1,309 1,243 1,176 1,110 1,044 978 911 845 779 712 22,828 23,597 1,359 1,293 1,226 1,160 1,094 1,028 961 895 829 762 23,597 24,366 1,409 1,343 1,276 1,210 1,144 1,078 1,011 945 879 812 24,366 25,135 1,459 1,393 1,326 1,260 1,194 1,128 1,061 995 929 862 25,135 25,905 1,509 1,443 1,376 1,310 1,244 1,178 1,111 1,045 979 912 25,905 26,674 1,559 1,493 1,426 1,360 1,294 1,228 1,161 1,095 1,029 962 26,674 27,443 1,609 1,543 1,476 1,410 1,344 1,278 1,211 1,145 1,079 1,012 27,443 28,212 1,659 1,593 1,526 1,460 1,394 1,328 1,261 1,195 1,129 1,062 28,212 28,981 1,709 1,643 1,576 1,510 1,444 1,378 1,311 1,245 1,179 1,112 28,981 29,751 1,759 1,693 1,626 1,560 1,494 1,428 1,361 1,295 1,229 1,162 29,751 30,520 1,809 1,743 1,676 1,610 1,544 1,478 1,411 1,345 1,279 1,212 30,520 31,289 1,859 1,793 1,726 1,660 1,594 1,528 1,461 1,395 1,329 1,262 31,289 32,058 1,909 1,843 1,776 1,710 1,644 1,578 1,511 1,445 1,379 1,312 32,058 32,828 1,959 1,893 1,826 1,760 1,694 1,628 1,561 1,495 1,429 1,362 32,828 33,597 2,009 1,943 1,876 1,810 1,744 1,678 1,611 1,545 1,479 1,412 33,597 34,366 2,059 1,993 1,926 1,860 1,794 1,728 1,661 1,595 1,529 1,462 34,366 35,135 2,109 2,043 1,976 1,910 1,844 1,778 1,711 1,645 1,579 1,512 35,135 35,905 2,159 2,093 2,026 1,960 1,894 1,828 1,761 1,695 1,629 1,562 35,905 36,674 2,209 2,143 2,076 2,010 1,944 1,878 1,811 1,745 1,679 1,612 36,674 37,443 2,259 2,193 2,126 2,060 1,994 1,928 1,861 1,795 1,729 1,662 37,443 38,212 2,309 2,243 2,176 2,110 2,044 1,978 1,911 1,845 1,779 1,712 38,212 38,981 2,359 2,293 2,226 2,160 2,094 2,028 1,961 1,895 1,829 1,762 38,981 39,751 2,409 2,343 2,276 2,210 2,144 2,078 2,011 1,945 1,879 1,812 39,751 40,520 2,459 2,393 2,326 2,260 2,194 2,128 2,061 1,995 1,929 1,862 40,520 41,289 2,509 2,443 2,376 2,310 2,244 2,178 2,111 2,045 1,979 1,912 41,289 42,058 2,559 2,493 2,426 2,360 2,294 2,228 2,161 2,095 2,029 1,962 42,058 42,828 2,609 2,543 2,476 2,410 2,344 2,278 2,211 2,145 2,079 2,012 42,828 43,597 2,659 2,593 2,526 2,460 2,394 2,328 2,261 2,195 2,129 2,062 43,597 44,366 2,709 2,643 2,576 2,510 2,444 2,378 2,311 2,245 2,179 2,112 44,366 45,135 2,759 2,693 2,626 2,560 2,494 2,428 2,361 2,295 2,229 2,162 45,135 45,905 2,809 2,743 2,676 2,610 2,544 2,478 2,411 2,345 2,279 2,212
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 4 25 57 98 146 196 246 296 346 396 446 496 546 596 646 696 746 796 846 896 946 996 1,046 1,096 1,146 1,196 1,246 1,296 1,346 1,396 1,446 1,496 1,546 1,596 1,646 1,696 1,746 1,796 1,846 1,896 1,946 1,996 2,046 2,096 2,146

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 17 45 84 130 180 230 280 330 380 430 480 530 580 630 680 730 780 830 880 930 980 1,030 1,080 1,130 1,180 1,230 1,280 1,330 1,380 1,430 1,480 1,530 1,580 1,630 1,680 1,730 1,780 1,830 1,880 1,930 1,980 2,030 2,080

Page 20

Utah Withholding Tables

Married Persons ­ Semiannual Payroll Period
MARRIED Persons - SEMIANNUAL Payroll Period (2 pay periods per year) UTAH TABLE 12 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $1,315 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,315 3,489 26 2 0 0 0 0 0 0 0 0 3,489 4,739 86 47 17 0 0 0 0 0 0 0 4,739 5,759 140 91 51 20 0 0 0 0 0 0 5,759 6,637 193 136 88 49 18 0 0 0 0 0 6,637 7,514 245 185 129 82 44 15 0 0 0 0 7,514 8,283 299 233 174 120 74 38 11 0 0 0 8,283 9,052 349 283 218 160 107 64 30 5 0 0 9,052 9,821 399 333 266 204 145 95 54 23 0 0 9,821 10,591 449 383 316 250 189 133 85 46 17 0 10,591 11,360 499 433 366 300 234 175 120 75 39 11 11,360 12,129 549 483 416 350 284 219 161 108 65 31 12,129 12,898 599 533 466 400 334 267 204 146 96 55 12,898 13,668 649 583 516 450 384 317 251 190 134 86 13,668 14,437 699 633 566 500 434 367 301 235 176 121 14,437 15,206 749 683 616 550 484 417 351 285 220 162 15,206 15,975 799 733 666 600 534 467 401 335 269 205 15,975 16,744 849 783 716 650 584 517 451 385 319 252 16,744 17,514 899 833 766 700 634 567 501 435 369 302 17,514 18,283 949 883 816 750 684 617 551 485 419 352 18,283 19,052 999 933 866 800 734 667 601 535 469 402 19,052 19,821 1,049 983 916 850 784 717 651 585 519 452 19,821 20,591 1,099 1,033 966 900 834 767 701 635 569 502 20,591 21,360 1,149 1,083 1,016 950 884 817 751 685 619 552 21,360 22,129 1,199 1,133 1,066 1,000 934 867 801 735 669 602 22,129 22,898 1,249 1,183 1,116 1,050 984 917 851 785 719 652 22,898 23,668 1,299 1,233 1,166 1,100 1,034 967 901 835 769 702 23,668 24,437 1,349 1,283 1,216 1,150 1,084 1,017 951 885 819 752 24,437 25,206 1,399 1,333 1,266 1,200 1,134 1,067 1,001 935 869 802 25,206 25,975 1,449 1,383 1,316 1,250 1,184 1,117 1,051 985 919 852 25,975 26,744 1,499 1,433 1,366 1,300 1,234 1,167 1,101 1,035 969 902 26,744 27,514 1,549 1,483 1,416 1,350 1,284 1,217 1,151 1,085 1,019 952 27,514 28,283 1,599 1,533 1,466 1,400 1,334 1,267 1,201 1,135 1,069 1,002 28,283 29,052 1,649 1,583 1,516 1,450 1,384 1,317 1,251 1,185 1,119 1,052 29,052 29,821 1,699 1,633 1,566 1,500 1,434 1,367 1,301 1,235 1,169 1,102 29,821 30,591 1,749 1,683 1,616 1,550 1,484 1,417 1,351 1,285 1,219 1,152 30,591 31,360 1,799 1,733 1,666 1,600 1,534 1,467 1,401 1,335 1,269 1,202 31,360 32,129 1,849 1,783 1,716 1,650 1,584 1,517 1,451 1,385 1,319 1,252 32,129 32,898 1,899 1,833 1,766 1,700 1,634 1,567 1,501 1,435 1,369 1,302 32,898 33,668 1,949 1,883 1,816 1,750 1,684 1,617 1,551 1,485 1,419 1,352 33,668 34,437 1,999 1,933 1,866 1,800 1,734 1,667 1,601 1,535 1,469 1,402 34,437 35,206 2,049 1,983 1,916 1,850 1,784 1,717 1,651 1,585 1,519 1,452 35,206 35,975 2,099 2,033 1,966 1,900 1,834 1,767 1,701 1,635 1,569 1,502 35,975 36,744 2,149 2,083 2,016 1,950 1,884 1,817 1,751 1,685 1,619 1,552 36,744 37,514 2,199 2,133 2,066 2,000 1,934 1,867 1,801 1,735 1,669 1,602 37,514 38,283 2,249 2,183 2,116 2,050 1,984 1,917 1,851 1,785 1,719 1,652 38,283 39,052 2,299 2,233 2,166 2,100 2,034 1,967 1,901 1,835 1,769 1,702 39,052 39,821 2,349 2,283 2,216 2,150 2,084 2,017 1,951 1,885 1,819 1,752 39,821 40,591 2,399 2,333 2,266 2,200 2,134 2,067 2,001 1,935 1,869 1,802 40,591 41,360 2,449 2,383 2,316 2,250 2,184 2,117 2,051 1,985 1,919 1,852 41,360 42,129 2,499 2,433 2,366 2,300 2,234 2,167 2,101 2,035 1,969 1,902 42,129 42,898 2,549 2,483 2,416 2,350 2,284 2,217 2,151 2,085 2,019 1,952 42,898 43,668 2,599 2,533 2,466 2,400 2,334 2,267 2,201 2,135 2,069 2,002 43,668 44,437 2,649 2,583 2,516 2,450 2,384 2,317 2,251 2,185 2,119 2,052 44,437 45,206 2,699 2,633 2,566 2,500 2,434 2,367 2,301 2,235 2,169 2,102 45,206 45,975 2,749 2,683 2,616 2,550 2,484 2,417 2,351 2,285 2,219 2,152 45,975 46,744 2,799 2,733 2,666 2,600 2,534 2,467 2,401 2,335 2,269 2,202
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 5 23 47 75 109 147 191 236 286 336 386 436 486 536 586 636 686 736 786 836 886 936 986 1,036 1,086 1,136 1,186 1,236 1,286 1,336 1,386 1,436 1,486 1,536 1,586 1,636 1,686 1,736 1,786 1,836 1,886 1,936 1,986 2,036 2,086 2,136

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 17 39 65 97 134 177 221 270 320 370 420 470 520 570 620 670 720 770 820 870 920 970 1,020 1,070 1,120 1,170 1,220 1,270 1,320 1,370 1,420 1,470 1,520 1,570 1,620 1,670 1,720 1,770 1,820 1,870 1,920 1,970 2,020 2,070

Page 21

Utah Withholding Tables

Single Persons ­ Annual Payroll Period
SINGLE Persons - ANNUAL Payroll Period (1 pay period per year) UTAH TABLE 13 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $2,630 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,630 6,978 61 3 0 0 0 0 0 0 0 0 6,978 8,732 213 103 27 0 0 0 0 0 0 0 8,732 10,271 318 190 86 17 0 0 0 0 0 0 10,271 11,809 418 286 162 66 6 0 0 0 0 0 11,809 13,348 518 386 253 135 47 0 0 0 0 0 13,348 14,886 618 486 353 221 110 32 0 0 0 0 14,886 16,425 718 586 453 320 192 87 18 0 0 0 16,425 17,963 818 686 553 420 288 164 67 7 0 0 17,963 19,501 918 786 653 520 388 255 136 48 0 0 19,501 21,040 1,018 886 753 620 488 355 223 112 33 0 21,040 22,578 1,118 986 853 720 588 455 323 194 88 19 22,578 24,117 1,218 1,086 953 820 688 555 423 290 166 68 24,117 25,655 1,318 1,186 1,053 920 788 655 523 390 257 138 25,655 27,194 1,418 1,286 1,153 1,020 888 755 623 490 357 225 27,194 28,732 1,518 1,386 1,253 1,120 988 855 723 590 457 325 28,732 30,271 1,618 1,486 1,353 1,220 1,088 955 823 690 557 425 30,271 31,809 1,718 1,586 1,453 1,320 1,188 1,055 923 790 657 525 31,809 33,348 1,818 1,686 1,553 1,420 1,288 1,155 1,023 890 757 625 33,348 34,886 1,918 1,786 1,653 1,520 1,388 1,255 1,123 990 857 725 34,886 36,425 2,018 1,886 1,753 1,620 1,488 1,355 1,223 1,090 957 825 36,425 37,963 2,118 1,986 1,853 1,720 1,588 1,455 1,323 1,190 1,057 925 37,963 39,501 2,218 2,086 1,953 1,820 1,688 1,555 1,423 1,290 1,157 1,025 39,501 41,040 2,318 2,186 2,053 1,920 1,788 1,655 1,523 1,390 1,257 1,125 41,040 42,578 2,418 2,286 2,153 2,020 1,888 1,755 1,623 1,490 1,357 1,225 42,578 44,117 2,518 2,386 2,253 2,120 1,988 1,855 1,723 1,590 1,457 1,325 44,117 45,655 2,618 2,486 2,353 2,220 2,088 1,955 1,823 1,690 1,557 1,425 45,655 47,194 2,718 2,586 2,453 2,320 2,188 2,055 1,923 1,790 1,657 1,525 47,194 48,732 2,818 2,686 2,553 2,420 2,288 2,155 2,023 1,890 1,757 1,625 48,732 50,271 2,918 2,786 2,653 2,520 2,388 2,255 2,123 1,990 1,857 1,725 50,271 51,809 3,018 2,886 2,753 2,620 2,488 2,355 2,223 2,090 1,957 1,825 51,809 53,348 3,118 2,986 2,853 2,720 2,588 2,455 2,323 2,190 2,057 1,925 53,348 54,886 3,218 3,086 2,953 2,820 2,688 2,555 2,423 2,290 2,157 2,025 54,886 56,425 3,318 3,186 3,053 2,920 2,788 2,655 2,523 2,390 2,257 2,125 56,425 57,963 3,418 3,286 3,153 3,020 2,888 2,755 2,623 2,490 2,357 2,225 57,963 59,501 3,518 3,386 3,253 3,120 2,988 2,855 2,723 2,590 2,457 2,325 59,501 61,040 3,618 3,486 3,353 3,220 3,088 2,955 2,823 2,690 2,557 2,425 61,040 62,578 3,718 3,586 3,453 3,320 3,188 3,055 2,923 2,790 2,657 2,525 62,578 64,117 3,818 3,686 3,553 3,420 3,288 3,155 3,023 2,890 2,757 2,625 64,117 65,655 3,918 3,786 3,653 3,520 3,388 3,255 3,123 2,990 2,857 2,725 65,655 67,194 4,018 3,886 3,753 3,620 3,488 3,355 3,223 3,090 2,957 2,825 67,194 68,732 4,118 3,986 3,853 3,720 3,588 3,455 3,323 3,190 3,057 2,925 68,732 70,271 4,218 4,086 3,953 3,820 3,688 3,555 3,423 3,290 3,157 3,025 70,271 71,809 4,318 4,186 4,053 3,920 3,788 3,655 3,523 3,390 3,257 3,125 71,809 73,348 4,418 4,286 4,153 4,020 3,888 3,755 3,623 3,490 3,357 3,225 73,348 74,886 4,518 4,386 4,253 4,120 3,988 3,855 3,723 3,590 3,457 3,325 74,886 76,425 4,618 4,486 4,353 4,220 4,088 3,955 3,823 3,690 3,557 3,425 76,425 77,963 4,718 4,586 4,453 4,320 4,188 4,055 3,923 3,790 3,657 3,525 77,963 79,501 4,818 4,686 4,553 4,420 4,288 4,155 4,023 3,890 3,757 3,625 79,501 81,040 4,918 4,786 4,653 4,520 4,388 4,255 4,123 3,990 3,857 3,725 81,040 82,578 5,018 4,886 4,753 4,620 4,488 4,355 4,223 4,090 3,957 3,825 82,578 84,117 5,118 4,986 4,853 4,720 4,588 4,455 4,323 4,190 4,057 3,925 84,117 85,655 5,218 5,086 4,953 4,820 4,688 4,555 4,423 4,290 4,157 4,025 85,655 87,194 5,318 5,186 5,053 4,920 4,788 4,655 4,523 4,390 4,257 4,125 87,194 88,732 5,418 5,286 5,153 5,020 4,888 4,755 4,623 4,490 4,357 4,225 88,732 90,271 5,518 5,386 5,253 5,120 4,988 4,855 4,723 4,590 4,457 4,325 90,271 91,809 5,618 5,486 5,353 5,220 5,088 4,955 4,823 4,690 4,557 4,425
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 7 50 113 196 292 392 492 592 692 792 892 992 1,092 1,192 1,292 1,392 1,492 1,592 1,692 1,792 1,892 1,992 2,092 2,192 2,292 2,392 2,492 2,592 2,692 2,792 2,892 2,992 3,092 3,192 3,292 3,392 3,492 3,592 3,692 3,792 3,892 3,992 4,092 4,192 4,292

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 90 168 260 360 460 560 660 760 860 960 1,060 1,160 1,260 1,360 1,460 1,560 1,660 1,760 1,860 1,960 2,060 2,160 2,260 2,360 2,460 2,560 2,660 2,760 2,860 2,960 3,060 3,160 3,260 3,360 3,460 3,560 3,660 3,760 3,860 3,960 4,060 4,160

Page 22

Utah Withholding Tables

Married Persons ­ Annual Payroll Period
MARRIED Persons - ANNUAL Payroll Period (1 pay period per year) UTAH TABLE 14 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $2,630 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2,630 6,978 51 3 0 0 0 0 0 0 0 0 6,978 9,478 172 94 35 0 0 0 0 0 0 0 9,478 11,519 280 181 101 40 0 0 0 0 0 0 11,519 13,273 387 273 175 97 37 0 0 0 0 0 13,273 15,027 491 370 259 164 88 30 0 0 0 0 15,027 16,566 598 465 348 239 148 76 21 0 0 0 16,566 18,104 698 565 436 319 215 128 60 10 0 0 18,104 19,643 798 665 533 407 291 190 108 45 0 0 19,643 21,181 898 765 633 500 378 266 170 93 34 0 21,181 22,720 998 865 733 600 467 350 241 150 77 22 22,720 24,258 1,098 965 833 700 567 438 321 216 130 61 24,258 25,797 1,198 1,065 933 800 667 535 409 293 192 109 25,797 27,335 1,298 1,165 1,033 900 767 635 502 380 267 171 27,335 28,874 1,398 1,265 1,133 1,000 867 735 602 470 352 243 28,874 30,412 1,498 1,365 1,233 1,100 967 835 702 570 439 323 30,412 31,950 1,598 1,465 1,333 1,200 1,067 935 802 670 537 411 31,950 33,489 1,698 1,565 1,433 1,300 1,167 1,035 902 770 637 504 33,489 35,027 1,798 1,665 1,533 1,400 1,267 1,135 1,002 870 737 604 35,027 36,566 1,898 1,765 1,633 1,500 1,367 1,235 1,102 970 837 704 36,566 38,104 1,998 1,865 1,733 1,600 1,467 1,335 1,202 1,070 937 804 38,104 39,643 2,098 1,965 1,833 1,700 1,567 1,435 1,302 1,170 1,037 904 39,643 41,181 2,198 2,065 1,933 1,800 1,667 1,535 1,402 1,270 1,137 1,004 41,181 42,720 2,298 2,165 2,033 1,900 1,767 1,635 1,502 1,370 1,237 1,104 42,720 44,258 2,398 2,265 2,133 2,000 1,867 1,735 1,602 1,470 1,337 1,204 44,258 45,797 2,498 2,365 2,233 2,100 1,967 1,835 1,702 1,570 1,437 1,304 45,797 47,335 2,598 2,465 2,333 2,200 2,067 1,935 1,802 1,670 1,537 1,404 47,335 48,874 2,698 2,565 2,433 2,300 2,167 2,035 1,902 1,770 1,637 1,504 48,874 50,412 2,798 2,665 2,533 2,400 2,267 2,135 2,002 1,870 1,737 1,604 50,412 51,950 2,898 2,765 2,633 2,500 2,367 2,235 2,102 1,970 1,837 1,704 51,950 53,489 2,998 2,865 2,733 2,600 2,467 2,335 2,202 2,070 1,937 1,804 53,489 55,027 3,098 2,965 2,833 2,700 2,567 2,435 2,302 2,170 2,037 1,904 55,027 56,566 3,198 3,065 2,933 2,800 2,667 2,535 2,402 2,270 2,137 2,004 56,566 58,104 3,298 3,165 3,033 2,900 2,767 2,635 2,502 2,370 2,237 2,104 58,104 59,643 3,398 3,265 3,133 3,000 2,867 2,735 2,602 2,470 2,337 2,204 59,643 61,181 3,498 3,365 3,233 3,100 2,967 2,835 2,702 2,570 2,437 2,304 61,181 62,720 3,598 3,465 3,333 3,200 3,067 2,935 2,802 2,670 2,537 2,404 62,720 64,258 3,698 3,565 3,433 3,300 3,167 3,035 2,902 2,770 2,637 2,504 64,258 65,797 3,798 3,665 3,533 3,400 3,267 3,135 3,002 2,870 2,737 2,604 65,797 67,335 3,898 3,765 3,633 3,500 3,367 3,235 3,102 2,970 2,837 2,704 67,335 68,874 3,998 3,865 3,733 3,600 3,467 3,335 3,202 3,070 2,937 2,804 68,874 70,412 4,098 3,965 3,833 3,700 3,567 3,435 3,302 3,170 3,037 2,904 70,412 71,950 4,198 4,065 3,933 3,800 3,667 3,535 3,402 3,270 3,137 3,004 71,950 73,489 4,298 4,165 4,033 3,900 3,767 3,635 3,502 3,370 3,237 3,104 73,489 75,027 4,398 4,265 4,133 4,000 3,867 3,735 3,602 3,470 3,337 3,204 75,027 76,566 4,498 4,365 4,233 4,100 3,967 3,835 3,702 3,570 3,437 3,304 76,566 78,104 4,598 4,465 4,333 4,200 4,067 3,935 3,802 3,670 3,537 3,404 78,104 79,643 4,698 4,565 4,433 4,300 4,167 4,035 3,902 3,770 3,637 3,504 79,643 81,181 4,798 4,665 4,533 4,400 4,267 4,135 4,002 3,870 3,737 3,604 81,181 82,720 4,898 4,765 4,633 4,500 4,367 4,235 4,102 3,970 3,837 3,704 82,720 84,258 4,998 4,865 4,733 4,600 4,467 4,335 4,202 4,070 3,937 3,804 84,258 85,797 5,098 4,965 4,833 4,700 4,567 4,435 4,302 4,170 4,037 3,904 85,797 87,335 5,198 5,065 4,933 4,800 4,667 4,535 4,402 4,270 4,137 4,004 87,335 88,874 5,298 5,165 5,033 4,900 4,767 4,635 4,502 4,370 4,237 4,104 88,874 90,412 5,398 5,265 5,133 5,000 4,867 4,735 4,602 4,470 4,337 4,204 90,412 91,950 5,498 5,365 5,233 5,100 4,967 4,835 4,702 4,570 4,437 4,304 91,950 93,489 5,598 5,465 5,333 5,200 5,067 4,935 4,802 4,670 4,537 4,404
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 11 46 94 151 218 295 382 472 572 672 772 872 972 1,072 1,172 1,272 1,372 1,472 1,572 1,672 1,772 1,872 1,972 2,072 2,172 2,272 2,372 2,472 2,572 2,672 2,772 2,872 2,972 3,072 3,172 3,272 3,372 3,472 3,572 3,672 3,772 3,872 3,972 4,072 4,172 4,272

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 34 78 131 193 269 354 441 539 639 739 839 939 1,039 1,139 1,239 1,339 1,439 1,539 1,639 1,739 1,839 1,939 2,039 2,139 2,239 2,339 2,439 2,539 2,639 2,739 2,839 2,939 3,039 3,139 3,239 3,339 3,439 3,539 3,639 3,739 3,839 3,939 4,039 4,139

Page 23

Utah Withholding Tables

Single Persons ­ Daily or Miscellaneous Payroll Period
SINGLE Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year) UTAH TABLE 15 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 10 27 0 0 0 0 0 0 0 0 0 0 27 34 1 0 0 0 0 0 0 0 0 0 34 40 1 1 0 0 0 0 0 0 0 0 40 45 2 1 1 0 0 0 0 0 0 0 45 51 2 1 1 1 0 0 0 0 0 0 51 57 2 2 1 1 0 0 0 0 0 0 57 63 3 2 2 1 1 0 0 0 0 0 63 69 3 3 2 2 1 1 0 0 0 0 69 75 4 3 3 2 1 1 1 0 0 0 75 81 4 3 3 2 2 1 1 0 0 0 81 87 4 4 3 3 2 2 1 1 0 0 87 93 5 4 4 3 3 2 2 1 1 0 93 99 5 5 4 4 3 3 2 1 1 1 99 105 5 5 4 4 3 3 2 2 1 1 105 111 6 5 5 4 4 3 3 2 2 1 111 116 6 6 5 5 4 4 3 3 2 2 116 122 7 6 6 5 5 4 4 3 3 2 122 128 7 6 6 5 5 4 4 3 3 2 128 134 7 7 6 6 5 5 4 4 3 3 134 140 8 7 7 6 6 5 5 4 4 3 140 146 8 8 7 7 6 6 5 5 4 4 146 152 9 8 8 7 6 6 5 5 4 4 152 158 9 8 8 7 7 6 6 5 5 4 158 164 9 9 8 8 7 7 6 6 5 5 164 170 10 9 9 8 8 7 7 6 6 5 170 176 10 10 9 9 8 8 7 6 6 5 176 182 10 10 9 9 8 8 7 7 6 6 182 187 11 10 10 9 9 8 8 7 7 6 187 193 11 11 10 10 9 9 8 8 7 7 193 199 12 11 11 10 10 9 9 8 8 7 199 205 12 11 11 10 10 9 9 8 8 7 205 211 12 12 11 11 10 10 9 9 8 8 211 217 13 12 12 11 11 10 10 9 9 8 217 223 13 13 12 12 11 11 10 10 9 9 223 229 14 13 13 12 11 11 10 10 9 9 229 235 14 13 13 12 12 11 11 10 10 9 235 241 14 14 13 13 12 12 11 11 10 10 241 247 15 14 14 13 13 12 12 11 11 10 247 253 15 15 14 14 13 13 12 11 11 10 253 258 15 15 14 14 13 13 12 12 11 11 258 264 16 15 15 14 14 13 13 12 12 11 264 270 16 16 15 15 14 14 13 13 12 12 270 276 17 16 16 15 15 14 14 13 13 12 276 282 17 16 16 15 15 14 14 13 13 12 282 288 17 17 16 16 15 15 14 14 13 13 288 294 18 17 17 16 16 15 15 14 14 13 294 300 18 18 17 17 16 16 15 15 14 14 300 306 19 18 18 17 16 16 15 15 14 14 306 312 19 18 18 17 17 16 16 15 15 14 312 318 19 19 18 18 17 17 16 16 15 15 318 324 20 19 19 18 18 17 17 16 16 15 324 329 20 20 19 19 18 18 17 16 16 15 329 335 20 20 19 19 18 18 17 17 16 16 335 341 21 20 20 19 19 18 18 17 17 16 341 347 21 21 20 20 19 19 18 18 17 17 347 353 22 21 21 20 20 19 19 18 18 17
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 2 2 3 3 3 4 4 5 5 5 6 6 7 7 7 8 8 8 9 9 10 10 10 11 11 12 12 12 13 13 13 14 14 15 15 15 16 16 17

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 2 2 3 3 3 4 4 4 5 5 6 6 6 7 7 8 8 8 9 9 9 10 10 11 11 11 12 12 13 13 13 14 14 14 15 15 16 16

Page 24

Utah Withholding Tables

Married Persons ­ Daily or Miscellaneous Payroll Period
MARRIED Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year) UTAH TABLE 16 Find wages in "Wages are" column. Find number of withholding allowances claimed on Federal W-4. Wages are: Greater Less than Read across table until the wage row and allowance column intersect. This is amount to be withheld. than or equal to Withholding Allowances Claimed on Federal Form W-4 0 1 2 3 4 5 6 7 8 9 $0 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 10 27 0 0 0 0 0 0 0 0 0 0 27 36 1 0 0 0 0 0 0 0 0 0 36 44 1 1 0 0 0 0 0 0 0 0 44 51 1 1 1 0 0 0 0 0 0 0 51 58 2 1 1 1 0 0 0 0 0 0 58 64 2 2 1 1 1 0 0 0 0 0 64 70 3 2 2 1 1 0 0 0 0 0 70 76 3 3 2 2 1 1 0 0 0 0 76 81 3 3 2 2 1 1 1 0 0 0 81 87 4 3 3 2 2 1 1 1 0 0 87 93 4 4 3 3 2 2 1 1 0 0 93 99 5 4 4 3 3 2 2 1 1 0 99 105 5 4 4 3 3 2 2 1 1 1 105 111 5 5 4 4 3 3 2 2 1 1 111 117 6 5 5 4 4 3 3 2 2 1 117 123 6 6 5 5 4 4 3 3 2 2 123 129 7 6 6 5 4 4 3 3 2 2 129 135 7 6 6 5 5 4 4 3 3 2 135 141 7 7 6 6 5 5 4 4 3 3 141 147 8 7 7 6 6 5 5 4 4 3 147 152 8 8 7 7 6 6 5 4 4 3 152 158 8 8 7 7 6 6 5 5 4 4 158 164 9 8 8 7 7 6 6 5 5 4 164 170 9 9 8 8 7 7 6 6 5 5 170 176 10 9 9 8 8 7 7 6 6 5 176 182 10 9 9 8 8 7 7 6 6 5 182 188 10 10 9 9 8 8 7 7 6 6 188 194 11 10 10 9 9 8 8 7 7 6 194 200 11 11 10 10 9 9 8 8 7 7 200 206 12 11 11 10 9 9 8 8 7 7 206 212 12 11 11 10 10 9 9 8 8 7 212 218 12 12 11 11 10 10 9 9 8 8 218 223 13 12 12 11 11 10 10 9 9 8 223 229 13 13 12 12 11 11 10 9 9 8 229 235 13 13 12 12 11 11 10 10 9 9 235 241 14 13 13 12 12 11 11 10 10 9 241 247 14 14 13 13 12 12 11 11 10 10 247 253 15 14 14 13 13 12 12 11 11 10 253 259 15 14 14 13 13 12 12 11 11 10 259 265 15 15 14 14 13 13 12 12 11 11 265 271 16 15 15 14 14 13 13 12 12 11 271 277 16 16 15 15 14 14 13 13 12 12 277 283 17 16 16 15 14 14 13 13 12 12 283 289 17 16 16 15 15 14 14 13 13 12 289 294 17 17 16 16 15 15 14 14 13 13 294 300 18 17 17 16 16 15 15 14 14 13 300 306 18 18 17 17 16 16 15 14 14 13 306 312 18 18 17 17 16 16 15 15 14 14 312 318 19 18 18 17 17 16 16 15 15 14 318 324 19 19 18 18 17 17 16 16 15 15 324 330 20 19 19 18 18 17 17 16 16 15 330 336 20 19 19 18 18 17 17 16 16 15 336 342 20 20 19 19 18 18 17 17 16 16 342 348 21 20 20 19 19 18 18 17 17 16 348 354 21 21 20 20 19 19 18 18 17 17 354 360 22 21 21 20 19 19 18 18 17 17
Jan. 2007

10 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 2 2 3 3 3 4 4 5 5 5 6 6 6 7 7 8 8 8 9 9 10 10 10 11 11 11 12 12 13 13 13 14 14 15 15 15 16 16 16

11 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 2 2 2 3 3 4 4 4 5 5 6 6 6 7 7 7 8 8 9 9 9 10 10 11 11 11 12 12 12 13 13 14 14 14 15 15 16 16

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Utah State Tax Commission

Election to File Withholding Returns and Payments Annually
Business Name Utah State Withholding Account Number Federal Identification Number Contact Person Contact Person's Title Reason for requesting annual filing status (check one): Household employer who files federal Schedule H annually Annual withholding is less than $1,000 Daytime Phone Number

I understand this election cannot be made if there are already monthly or quarterly returns filed during the calendar year.
Signature Date

Print Name

Return this form to: Master File Maintenance Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134-3310 Fax: (801) 297-3573

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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