The Utah State Tax Commission recently published an updated version of Publication 14, Withholding Tax Guide. This publication provides guidance and information for taxpayers relative to withholding tax payment and reporting, along with W-2 and 1099 reporting information. Note that this most recent release is effective as of January 1, 2023; the version effective for the remainder of calendar year 2022 is still posted on the State Tax Commission website here.
The only substantive update in the latest version of the publication involves withholding exemptions for nonresident employees temporarily working in Utah. The updated guide provides exemption information for these nonresident employees and describes when said exemptions do and do not apply.
To review this publication in its entirety, click here to visit the State Tax Commission online.
