TAXES 18-53, Utah State Income Tax Withholding

TAXES 18-53, Utah State Income Tax Withholding

Published: May 24, 2018
Effective: Pay Period 10, 2018

Summary

The income tax withholding formula for the State of Utah has changed as follows:

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

UT

State Tax Withholding State Code:

49

Acceptable Exemption Form:

None

Basis for Withholding:

Federal Exemptions

Acceptable Exemption Data:

S/M, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

None

 

Withholding Formula (Effective Pay Period 10, 2018)

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.
  3. Add taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. Multiply the annual taxable wages by 4.95 percent to determine the annual gross tax amount.
  6. Calculate the annual withholding allowance reduction.
  7. Subtract the following amount from the employee's annual taxable wages, but not less than zero:

    Marital Status:

    Amount:

    Single

    $7,128

    Married

    $14,256

     

  8. Multiply the amount calculated in step 7 by 1.3 percent to determine the annual withholding allowance reduction.
  9. Subtract the annual withholding allowance reduction from the following Base Allowance, but not less than zero (the result is the annual withholding allowance):

    Marital Status:

    Base Allowance:

    Single

    $360

    Married

    $720

     

  10. Subtract the annual net withholding allowance in step 9 from the annual gross tax amount to determine the employee's annual net tax.
  11. Divide the annual Utah tax withholding calculated in step 10 by the number of pay dates in the tax year to obtain the biweekly Utah tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal.