Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 3

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GENERAL INSTRUCTIONS
•
This booklet contains the forms needed to report and remit
Gross production payments to working interest, royalty
payment of Utah payroll withholding or mineral production
interest, or overriding royalty owners for mineral
withholding tax. Your Utah withholding tax license may be revoked
production within Utah.
for failure to comply with Utah law, specifically filing and payment
requirements. Verify your Utah withholding tax license/account
Utah tax may also be withheld from payments reported on forms
number printed on the coupons, and the filing period at the
1099, or may be required under UC 59-10-405.
time of each filing.
Changes in Reporting Periods – The Tax Commission annually
Mineral Production Withholding Definitions
reviews each withholding account to determine if the reporting
The following terms are used interchangeably:
period needs to be changed. If your reporting period is changed,
•
Employer also means producer/first purchaser.
you will receive a notification letter and a new coupon booklet.
•
Employee also means working interest, royalty interest,
Monthly Return, TC-96M – File each monthly return on or before
overriding royalty interest or production payment or any
the last day of the following month. Monthly filers must file twelve
other type of payment tied to production, including
monthly returns for the year. You must file a return for each month,
advance royalties or prepayments.
•
even if there is no tax liability.
W-2 also means TC-675R.
Quarterly Return, TC-96Q – File each quarterly return on or
Income Subject to Utah Withholding (see Pub 14)
before the last day of the month following the end of the quarter.
Utah income tax should be withheld for:
•
Quarterly filers must file four quarterly returns for the year. You
Wages paid employees performing services within Utah,
•
must file a return for each quarter, even if there is no tax liability.
Wages paid Utah residents working outside Utah, and

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