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Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 4

Annual (yearly) Return, TC-96Y – File the annual return for the

(TC-96Q) filed during the year. In addition, the total state taxes

calendar year on or before January 31 of the following year. You

withheld from box 17 of the W-2s submitted must equal the amount

must file a return each year, even if there is no tax liability. Annual

declared in TC-96R, box 3. See instructions below for filing the TC-

96A, Amended Return.

withholding tax filing is allowed if:

•

You had household employees and filed Form 1040

Employers having 250 or more W-2 forms must file online. See

Schedule H with your federal income tax return, or

•

instructions in Pub 32. Other employers may file paper copies, but

You withheld less than $1,000 on a calendar year basis.

are encouraged to file online.

If you qualify for annual filing, complete form TC-14, Election to

Annual Due Date – If filing the annual reconciliation and

File Withholding Returns and Payments Annually.

withholding documents electronically over the internet, the due

date is March 31 following the year being reported. If filing the

Annual Reconciliation, TC-96R – All employers must annually file

annual reconciliation and withholding documents on paper, the due

a reconciliation balancing their periodic returns (forms TC-96M,

date is February 28 following the year being reported.

TC-96Q or TC-96Y) with withholding tax remitted. If not filing the

reconciliation electronically, include with the TC-96R paper copies

Corrected Reconciliation, TC-96RC – If changes must be made

of all W-2, TC-675R and 1099 forms having Utah withholding, and

to a previously filed annual reconciliation, complete a TC-96RC

showing the amounts paid and withheld, as well as the federal

showing the original amounts, adjustments and net amounts.

identification

number

(EIN)

and

Utah

withholding

tax

Include copies of all W-2, TC-675R and 1099 forms corrected.

license/account number. Also, enter these numbers on the TC-

96R.

Mailing the Annual Reconciliation – Annual filers may send the

annual return coupon and payment in the same envelope as the

Box 3 on the TC-96R should equal box 4, the sum of box 1 from all

annual reconciliation and withholding documents, but should do so

the periodic returns filed for the reconciliation period. If these

by the due date of the annual return.

amounts are not the same, file form TC-96A, Amended Return to

bring the numbers into balance. Example: For a quarterly filer, TC-

96R, box 4 should be the sum of box 1 on all four quarterly returns

Instructions For Employer'S Return Of Income Tax Withheld - Utah State Tax Commission - 2007 Page 4

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