Utah Publishes Updated Withholding Tax Guide

Paul Ogawa
September 7, 2022

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.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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