Utah Form TC-941-E, Utah Withholding Return

Greg Hatfield Updated by Greg Hatfield

New for 2018 - Employers must file all quarterly employer withholding returns electronically. CFS supports electronic reporting for Form TC-941 using the Fixed-length File Upload option for electronic filing on the Utah TAP website.

Forms TC-941 and TC-941R have been combined by Utah to make Form TC-941-E, which is a template for the data necessary for e-filing. See the UT Form TC-941-E module on the Module Library.

Utah encourages filers to make payments electronically online. CFS does not support e-filing of payments.

Form Instructions

File your returns and schedule payments using Taxpayer Access Point (TAP) at tap.utah.gov.

• File any time day or night.

• File early and schedule payments to be automatically made on the due date.

• Get immediate confirmation.

Use the following information to register and setup your online TAP account at tap.utah.gov.

• Your Federal Employer Identification Number.

• Your Utah Withholding account number.

• Your PIN or the tax amount of the last Utah Withholding return you filed (contact the Tax Commission to get your PIN).

General Instructions

File and pay Utah payroll withholding or mineral production withholding tax electronically at taxexpress.utah.gov. The website also has workshops, FAQ's, mineral production withholding definitions, substitute form requirements, and other helpful resources. You may also use this form to report and pay.

Line Instructions for this Paper Form

Line 1 Enter all Utah wages, compensation and distribution paid to employees or payments made to working interests, royalty interests, and overriding royalty owners during this period.

Line 2 Enter the total amount of federal income tax withheld for any employee included in line 1.

Line 3 Enter the amount of Utah tax withheld during this period on wages reported on line 1.

Form December periods include:

Line 4 Enter the annual Utah tax withheld from forms W-2 and 1099. (Note: CFS does not import 1099 data. It must be added manually.)

Line 5 Enter the number of Utah W-2s.

Line 6 Enter the number of Utah 1099s. (Note: CFS does not import 1099 data. It must be added manually.)

Amended Return, TC-941

Use a TC-941 to amend a previously filed return. Get forms online at https://tax.utah.gov/forms-pubs.

1 Enter an “X” on the AMENDED line.

2 Enter your Utah Account ID, Federal EIN, and the tax period you are amending.

3 Enter the total corrected amounts, not the amount of the adjustment.

4 If you owe additional tax, pay that amount plus interest from the original due date to the date amended. Unpaid balances will result in additional penalties and interest. See Pub 58, Utah Interest and Penalties.

5 If you overpaid, you must include a letter explaining the amendment reason and stating if you want the refund sent to you or credited to a future period.

Income Subject to Utah Withholding (See Pub 14, Utah Withholding Tax Guide)

Withhold Utah income tax for:

• wages paid to employees performing services in Utah (including professional athletes),

• wages paid to Utah residents working outside Utah, gross production payments to working interests, royalty interests, or overriding royalty owners for mineral production in Utah, and

• payments reported on forms 1099, or as required under Utah Code §59-10-405.

When to File and Pay

You must file a return every quarter even if there is no tax liability. We may revoke your Utah withholding tax license if you fail to comply with filing and payment requirements.

Most withholding taxpayers file returns quarterly, but pay either monthly or quarterly based on the amount withheld.

• Monthly payers file their return each quarter, but pay withholding tax each month. Keep track of payments so the quarterly return is accurately reported.

• Quarterly payers file a return and pay withholding tax each quarter.

Quarterly returns are due by the last day of April, July, October, and January.

Annual filers file a return and pay withholding tax by January 31.

You are an annual filer if:

• you had household employees and filed Form 1040, Schedule H with your federal individual income tax return, or

• the IRS requires you to file federal form 944, Employer’s Annual Federal Tax Return.

Changes in Reporting Periods

The Tax Commission reviews accounts annually and will notify you if your payment frequency changes.

Account Changes

• Use TAP at tap.utah.gov to manage your account, update addresses or close your account.

• Or use form TC-69C, Notice of Change for a Tax Account, available at tax.utah.gov/forms, or by calling 801-297-6700 or 1-800-662-4335 ext. 6700.

Annual Reconciliation

All employers must electronically file an annual withholding reconciliation by January 31 after the year wages were paid. See Pub 14, Employer Withholding Tax Guide, and Pub 32, Online Filing and Paying of Withholding and Mineral Production Taxes.


If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

How did we do?

Utah Form 33H/33HA, Utah Employer Quarterly Wage List and Contribution Report

Utah Form TC-941PC, Payment Coupon for Utah Withholding Tax