Utah Admin. Code R865-9I-17 - Time for Filing Withholding Tax Returns and Payment of Withholding Taxes Pursuant to Utah Code Ann. Sections 59-10-406 and 59-10-407
(1) This rule
provides exceptions to the statutory requirement that an employer shall file
withholding tax returns and pay withholding taxes quarterly.
(2) An employer may file withholding tax
returns and pay withholding taxes on an annual basis for a calendar year in
which the employer files:
(a) a federal
Schedule H; or
(b) a Form 944,
Employer's ANNUAL Federal Tax Return, with the Internal Revenue
Service.
(3) The annual
withholding return and payment under Subsection (2) are due by January 31 of
the year succeeding the year for which the payment and return apply.
(4) An employer withholding an average of
$1,000 or more per month shall prepay withholding taxes on a monthly basis in
the manner prescribed in Section
59-10-407.
Notes
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