Utah State Income Tax Withholding Information

State Abbreviation: UT
State Tax Withholding State Code: 49
Acceptable Exemption Form: None
Basis For Withholding: Federal Exemptions
Acceptable Exemption Data: None
TSP Deferred: Yes
Special Coding: None
Additional Information: A state tax certificate is not required since Federal exemptions are used in the computation of the state formula.
Additional Resources: TAXES 02-18, Utah State Income Tax Withholding

Withholding Formula Effective Pay Period 15, 2002)

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract nontaxable Federal Health Benefits Plan payments from the adjusted gross biweekly wages.

  3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.

  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.

    6. Exemption Allowance = $1,800 x Number of Exemptions

  6. Apply the taxable income computed in step 5 to the following table to determine the annual Utah tax withholding.

    7. Tax Withholding Table
    Single

    If the Amount of
    Taxable Income Is:

    The Amount of Utah
    Tax Withholding Should Be:

    Over:

    But Not
    Over:

    Of Excess
    Over:
    $ 0 $ 2,300 $ 0 plus 0.00% $ 0
    2,300 3,163 0 plus 2.30% 2,300
    3,163 4,026 20 plus 3.10% 3,163
    4,026 4,888 47 plus 4.00% 4,026
    4,888 5,750 81 plus 4.90% 4,888
    5,750 6,613 123 plus 5.70% 5,750
    6,613 and over 172 plus 6.50% 6,613

    Married

    If the Amount of
    Taxable Income Is:

    The Amount of Utah
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:
    $ 0 $ 2,300 $ 0 plus 0.00% $ 0
    2,300 4,026 0 plus 2.30% 2,300
    4,026 5,750 40 plus 3.10% 4,026
    5,750 7,476 93 plus 4.00% 5,750
    7,476 9,200 162 plus 4.90% 7,476
    9,200 10,926 246 plus 5.70% 9,200
    10,926 and over 344 plus 6.50% 10,926
  7. Divide the annual Utah tax withholding by 26 to obtain the biweekly Utah tax withholding.