TC-40W: Utah Withholding Tax Schedule (2024)
Utah · Utah Tax Commission · Used for tax years 2024
Form TC-40W is a schedule attached to your Utah Income Tax Return to report Utah withholding tax. It covers withholding shown on W-2s and 1099s, mineral production withholding, and withholding paid by pass-through entities.
Who files this form
Use the 2024 TC-40W to report:
- Utah withholding shown on W-2s or 1099s in Part 1. Enter information only from forms that show Utah withholding.
- Utah mineral production withholding from TC-675R or Utah Schedule K-1 in Part 2.
- Utah pass-through entity withholding from Utah Schedule K-1 in Part 3.
Submit a page only if you entered data on it. Attach the completed schedule to your Utah Income Tax Return.
What you'll need
Have the documents that apply to your withholding available so you can copy their information:
- W-2s or 1099s showing Utah withholding: employer or payer ID, Utah withholding ID, name and address, employee Social Security number, Utah wages or income, and Utah withholding tax.
- TC-675R or Utah Schedule K-1 for mineral production withholding: producer information, Utah mineral production withholding tax, and the pass-through entity EIN if the credit is from a partnership or S corporation.
- Utah Schedule K-1 for pass-through withholding: the entity’s EIN, name, and Utah withholding tax paid by the entity.
Do not send W-2s, 1099s, TC-675R, or Utah Schedules K-1 with your return. Enter their information on TC-40W instead.
How to file
Complete the parts that apply, then attach TC-40W to your Utah Income Tax Return. Submit only pages with data entered.
- Part 1: Enter W-2 or 1099 information only if the source form shows Utah withholding. Mark “X” on line 4 for withholding from a 1099. Use additional TC-40Ws if you have more than four W-2s and/or 1099s with Utah withholding.
- Part 2: Enter mineral production withholding information from TC-675R or Utah Schedule K-1. Use additional TC-40Ws if needed.
- Part 3: Enter pass-through entity withholding information from Utah Schedule K-1. Use additional TC-40Ws if needed.
Transfer the totals to TC-40:
- Part 1 total: TC-40, page 2, line 33 if you have nothing to enter on TC-40W, page 2. Otherwise, use TC-40, page 3, Part 5, line 1.
- Part 2 total: TC-40, page 3, Part 5, line 2.
- Part 3 total: TC-40, page 3, Part 5, line 3.
The form does not provide a mailing address or e-file directions.
Common mistakes
- Attaching source documents: Do not send W-2s, 1099s, TC-675R, or Utah Schedules K-1 with your return.
- Entering W-2s or 1099s without Utah withholding: Include their information only if they show Utah withholding.
- Using the wrong ID format: The Part 1 Utah withholding ID has 14 characters, ends in WTH, and has no hyphens. The Part 2 producer’s Utah withholding number has 14 characters, ends in WMP, and has no hyphens.
- Putting withholding in the wrong part: Mineral production withholding belongs in Part 2. Pass-through entity withholding belongs in Part 3.
- Submitting blank pages: Submit a TC-40W page only if you entered data on it.
Questions people ask
Should I attach my W-2s or 1099s?
No. Enter their information on TC-40W only if they show Utah withholding. Do not attach them to your Utah return.
What if I have more than four W-2s or 1099s with Utah withholding?
Use additional TC-40W forms.
How do I identify withholding from a 1099?
Enter “X” on line 4 of the applicable Part 1 entry.
Where do I report mineral production withholding?
Report mineral production withholding from TC-675R or Utah Schedule K-1 in Part 2. Transfer the total to TC-40, page 3, Part 5, line 2.
Do I need to submit both pages of TC-40W?
Submit each page only if you entered data on it. Attach the completed schedule to your Utah Income Tax Return.