Utah Pub 14Employer Withholding Tax Guide Due Dates2016

UtahPub%2014Employer%20Withholding%20Tax%20GuideDueDates2016

UtahPub%2014Employer%20Withholding%20Tax%20GuideDueDates2016

UtahPub%2014Employer%20Withholding%20Tax%20GuideDueDates2016

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tax.utah.gov
The tax tables in this publication have not
changed since Feb. 2008 and will change only
when the Utah income tax rate changes, and
not necessarily on an annual basis. Instructions
are updated as needed.

Publication 14
Revised 3/16

See page 2 for a summary of the changes in
this revision of Pub. 14.

Employer Withholding Tax Guide
Utah Withholding Information and
Tax Tables

Effective Jan. 1, 2016
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
801-297-2200
1-800-662-4335
tax.utah.gov

If you need an accommodation under the Americans
with Disabilities Act, email taxada@utah.gov, or
call 801-297-3811 or TDD 801-297-2020. Please
allow three working days for a response.

Contents
Changes to this Revision ................................................................. 2
General Information ......................................................................... 2
Employment Tax Workshops ...................................................... 2
Who Must Withhold Taxes .......................................................... 2
Employer Withholding Exemption ......................................... 2
Employee Withholding Exclusions ............................................. 2
Interstate Transportation Wages ........................................... 2
Active Duty Service Member’s Nonresident Spouse Wages 3
Definitions .................................................................................. 3
Wages ................................................................................... 3
Utah Taxable Wages ............................................................. 3
Withholding Allowance Credit ............................................... 3
Household Employees .......................................................... 3
How to Get a Withholding Account ............................................ 3
Federal Employer Identification Number ............................... 3
Bond Requirements for Utah ................................................ 3
How Much to Withhold ............................................................... 3
Filing Packets ............................................................................. 3
How to File Returns ................................................................... 3
Filing with No Tax Liability (Zero Returns) ............................ 3
Amended Return .................................................................. 4
How to Make Payments ............................................................. 4
Payroll Service Providers ...................................................... 4
Liability .................................................................................. 4
Annual Reconciliation ................................................................ 4
Amended Reconciliations ..................................................... 4
Late and/or Incorrect Filings ................................................. 4
Balancing the Reconciliation................................................. 4
Withholding Filing Record .......................................................... 5
Due Dates .................................................................................. 5
Annual Returns with Annual Payments................................. 5
Quarterly Returns with Quarterly Payments ......................... 5
Quarterly Returns with Monthly Payments ........................... 5
Annual Reconciliations ......................................................... 5
Filing Status Changes................................................................ 5
How to Prepare W-2s and 1099Rs ............................................ 5
How to File W-2s and 1099Rs ................................................... 6
Amending W-2s ......................................................................... 6
Penalties and Interest ................................................................ 6
Late Filing and Late Payments ............................................. 6
Annual Reconciliation ........................................................... 6
Interest .................................................................................. 6

Changing an Account ................................................................ 6
How to Close a Withholding Account ......................................... 6
Agencies .......................................................................................... 6
Internal Revenue Service .......................................................... 6
Utah State Tax Commission....................................................... 7
Social Security Administration ................................................... 7
Utah Dept. of Workforce Services .............................................. 7
Labor Commission of Utah ........................................................ 7
Utah Withholding Taxes Calendar.................................................... 8
Utah Withholding Schedules............................................................ 9
Instructions ................................................................................ 9
Examples of Utah Withholding Calculations ............................ 10
Utah Schedules 1-4 – Weekly, Biweekly, Semimonthly, Monthly11
Utah Schedules 5-8 – Quarterly, Semiannual, Annual, Daily .. 12
Utah Withholding Tables ................................................................ 13
Single Persons– Weekly Payroll Period ................................... 13
Married Persons – Weekly Payroll Period ................................ 14
Single Persons – Biweekly Payroll Period................................ 15
Married Persons – Biweekly Payroll Period ............................. 16
Single Persons – Semimonthly Payroll Period ......................... 17
Married Persons – Semimonthly Payroll Period ....................... 18
Single Persons – Monthly Payroll Period ................................. 19
Married Persons – Monthly Payroll Period ............................... 20
Single Persons – Quarterly Payroll Period ............................... 21
Married Persons – Quarterly Payroll Period............................. 22
Single Persons – Semiannual Payroll Period ........................... 23
Married Persons – Semiannual Payroll Period......................... 24
Single Persons – Annual Payroll Period................................... 25
Married Persons – Annual Payroll Period ................................ 26
Single Persons – Daily or Miscellaneous Payroll Period .......... 27
Married Persons – Daily or Miscellaneous Payroll Period........ 28

E-Verify for Employers
Employers can help prevent identity theft by verifying the
social security numbers of job applicants. E-Verify is a free
service of the U.S. Department of Homeland Security that
verifies employment eligibility through the Internet. Employers
can use E-Verify at dhs.gov/E-Verify.

Changes to this Revision
•
•
•

•

The due date to file the annual reconciliation has
changed to January 31.
Employers must file their annual reconciliations
electronically.
New penalties have been imposed for failure to file annual reconciliation W-2s electronically, accurately and
completely by January 31.
In addition to penalties, failure to file your annual reconciliation electronically by January 31 may cause income
tax refund delays for your employees.

Important Reminders
• It is a class B misdemeanor to have Utah employees without
a withholding license. See How to Get a Withholding Account, below.
• If you file federal Form 944, Employer’s Annual Federal
Tax Return, you may file and pay your Utah withholding tax
annually.
• If you do not meet the criteria in Utah Code §59-10-402, 404
and 405, you are not required to have a Utah withholding
account or to withhold Utah tax. Also, if you are not required
to withhold Utah tax on a form 1099, you are not required to
submit the 1099 form or to report the wages or compensation on your Utah withholding or reconciliation forms.
• If you withheld tax from a nonresident professional athlete,
you must complete the Worksheet for Nonresident Professional Athletes when you electronically file your annual reconciliation. Download the worksheet at tax.utah.gov/forms.

Who Must Withhold Taxes
You must withhold Utah income tax (unless the employee has
filed a withholding exemption certificate) if you:
•

pay wages to any employee for work done in Utah;

•

pay wages to Utah resident employees for work done
outside Utah (you may reduce the Utah tax by any tax
withheld by the other state); or

•

make payments reported on forms 1099 (or as required
under Utah Code §59-10-405).

Employer Withholding Exemption
You may be exempt from Utah withholding requirements if
you do business in Utah for 60 days or less in a calendar
year and have Tax Commission approval. If you do business
for more than 60 days, you must withhold taxes for the entire
period unless you can show good cause. In that case, the
Tax Commission may extend the exemption for 30 days. See
Utah Code §59-10-402(2).
Submit exemption requests to:
Auditing Division
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-2000
Note: This exemption is for the employer, not the employee.
The employee must still file and pay Utah tax on all Utah
wages. Report Utah wages on Form W-2, box 16.

Employee Withholding Exclusions

General Information
This publication includes:

Wages of interstate transportation employees are taxable
only in the state of their residency (see Public Law 101-322).

•

requirements for filing and paying Utah withholding tax,

To qualify, the employee must:

•

requirements for filing the Utah annual reconciliation,

•

requirements for electronic filing,

1. work for an interstate railroad, interstate motor carrier or
interstate private carrier;

•

withholding tax schedules for calculating Utah withholding tax from employees’ wages, and

2. be a nonresident of Utah;

•

Utah withholding tax tables for quick lookup.

4. be subject to the jurisdiction of the U.S. Secretary of
Transportation; and

For questions about Utah withholding tax, see tax.utah.gov,
or call us at 801-297-2200 (1-800-662-4335 outside the Salt
Lake area).
This publication does not cover Utah withholding requirements for mineral production or pass-through
entities. See tax.utah.gov/withholding and
tax.utah.gov/Utah-taxes/mineral-production.
This publication does not cover federal withholding
requirements. Contact the Internal Revenue Service (IRS)
(see Agencies, below).

Employment Tax Workshops
The Tax Commission (together with the IRS, Workforce Services, and the Labor Commission) holds monthly Employment Tax Workshops sponsored by the Utah Small Business
Development Centers (SBDC). These workshops teach
employers how to withhold federal and state income taxes
and explain federal and state filing and paying requirements.
See Agencies, below, for more information.

14

Interstate Transportation Wages

3. have regularly assigned duties in more than one state;

5. be an operator, mechanic or someone directly responsible for the safety of a motor vehicle.
“On-call” or “as-needed” duties are not considered “regularly
assigned duties.”
A qualified employee must give the employer federal Form
W-4, Employee’s Withholding Allowance Certificate, with the
following changes:
•

Mark “Utah Only – Amtrack Act” at the top of Form W-4, and

•

Write the words “Utah Exempt” in box 7.

The employee must notify the employer immediately if they
no longer qualify for the exclusion.
Do not report the employee’s wages as Utah wages in box 16
of Form W-2 and do not withhold any Utah tax on the wages.

page 2

Active Duty Service MemberÊs Nonresident
Spouse Wages
If a nonresident active duty military service member and a nonmilitary spouse have the same domicile and the service member moves to Utah under military orders, the spouse’s domicile
does not change when moving to live with the service member.
All of the spouse’s income is exempt from Utah income tax.
A qualified spouse receiving employee wages should give
his or her employer a federal Form W-4, Employee’s Withholding Allowance Certificate, with the following changes:
•

Mark “Utah Copy” at the top of Form W-4, and

•

Write the words “Utah Exempt” in box 7.

Do not withhold any Utah tax on wages paid to a qualified
spouse. The Utah wages, although tax-exempt, are reported
on Form W-2, box 16.
A qualified spouse must notify the employer immediately if
they no longer qualify for the exclusion.

Definitions
Wages
Wages are payments or compensation for services performed by an employee for an employer. This includes payments in a form other than cash. Utah defines wages by the
Internal Revenue Code, Section 3401(a).

Utah Taxable Wages
Utah calculates withholding tax based on wages subject to
federal withholding tax (as defined by the IRS). No subtraction is made for personal or other withholding allowances claimed on federal form W-4. However, Utah does
allow a withholding allowance credit (see below).

Federal Employer Identification Number
Employers must get a federal employer identification number
(EIN) from the IRS before registering in Utah.
You can request an EIN through the IRS’s Online
EIN Application at www.irs.gov. Contact the IRS at
1-800-829-4933 for more information.
If you change your EIN with the IRS, you must also change
your Utah withholding account number.
If you changed the EIN and Utah withholding account numbers during the year, you may need to file form TC-941D,
Discrepancy Report. See Balancing the Reconciliation below.

Bond Requirements for Utah
You may have to post a bond of $25,000 to $500,000 if
you have a history of filing or paying late. See Utah Code
§59-10-405.5(6).

How Much to Withhold
Withhold amounts based on your employee’s federal W-4
form and the Utah withholding schedules or tables in this
publication. See Utah Rules R865-9I-14 and 15.

Filing Packets
You will receive a withholding packet about 30 days after
opening your Utah withholding account. You will then receive
a new withholding packet after the first of each year. Each
packet contains the Utah withholding tax returns you must
file during the year. Contact the Tax Commission if you do
not receive your withholding packet.
Depending on your paying frequency, your packet will contain the following forms:
•

Annual – One annual return (TC-941) with payment coupon (TC-941PC).

•

Quarterly – Four quarterly returns (TC-941) with payment coupons (TC-941PC).

•

Monthly – Four quarterly returns (TC-941), 12 monthly
payment coupons (TC-941PC).

Withholding Allowance Credit
Utah allows a credit for withholding allowances claimed on
federal Form W-4, and for the standard deduction on the
individual income tax return. The credit is:
•

phased-out as income increases,

•

part of the formula for calculating Utah withholding tax
(see tax schedules on pages 10 and 11), and

•

built into the withholding tax amounts (see tax tables on
pages 12 through 27).

See Utah Code §59-10-1018 for more information.

Household Employees
Household employees provide domestic services in private homes, college clubs, fraternities, and sororities. Utah
income tax may be withheld from household employees’
wages if both the employer and the employee agree.

How to Get a Withholding Account
If you must withhold Utah taxes, you can get a withholding
tax account by:
1. Going online to the OneStop Online Business Registration at osbr.utah.gov, or
2. Submitting form TC-69, Utah State Business and Tax
Registration, to the Tax Commission. Get forms online at
tax.utah.gov/forms.

You can download returns and payment coupons at
tax.utah.gov/forms, or file online at taxexpress.utah.gov.

How to File Returns
You must file returns and pay all amounts withheld to the Tax
Commission by the due dates.
You must file a return for each filing period. We may assess
a non-filing penalty if you make a payment without filing a
return.
A valid federal EIN and Utah withholding account ID number must be printed on each Utah return and each W-2 and
1099R showing Utah withholding tax.
See the returns for detailed filing instructions. File returns
online at taxexpress.utah.gov, or by mail to the Utah State
Tax Commission.

Filing with No Tax Liability (Zero Returns)
If there is no withholding for the period, you must file a return
showing zeros. Failing to do so will result in an estimated tax
assessment.
If you have no withholding for the entire year, you must still
file an annual reconciliation by January 31 of the following
year. Failure to do so may result in penalties.

14

page 3

Amended Return
An amended return replaces a previously filed return.
Enter the total corrected amounts, not the amount of the
adjustment. To amend a return, use TC-941 and check
the amended box. File your amended return online at
taxexpress.utah.gov, or get a copy of the return online at
tax.utah.gov/forms.
If you owe additional taxes, pay online at
taxexpress.utah.gov, or mail your payment with a payment
coupon (TC-941PC). Include interest calculated from the
original due date to your payment date. Find interest rates in
Pub 58, Utah Interest and Penalties, at tax.utah.gov/forms.

How to Make Payments
You must send a payment coupon (TC-941PC) with your
withholding payment, unless you pay online. Payments do
not count as returns.

Amended Reconciliations
An amended return replaces a previously filed return. Enter
the total corrected amounts, not the amount of the adjustment. To amend a return, use TC-941R and check the
amended box. Do not resubmit W-2s and 1099Rs that were
not added or corrected.
IMPORTANT: You must file your amended annual reconciliation electronically.

Late and/or Incorrect Filings
We will assess a penalty if you:
1. fail to file a complete an accurate reconciliation by January 31 (see Due Dates),
2. do not correctly prepare your W-2s or 1099Rs (see How
to Prepare W-2 and 1099R), or
3. are an employer and do not file electronically.

Pay online using:

See Penalties and Interest, below.

•

Also see Pub 32, Online Filing and Paying of Withholding
and Mineral Production Taxes.

Electronic Funds Transfer (EFT) ACH Credit—You initiate this payment through your financial institution (they
may charge a transaction fee). See Pub 43, Electronic
Funds Transfer, online at tax.utah.gov/forms.

•

ACH Debit Requests — You authorize the Tax Commission to initiate this payment (there is no transaction fee).
Go to taxexpress.utah.gov for more information. You will
receive your PIN by email if you are a first-time user.

•

Credit Card — Pay electronically with a credit card at
taxexpress.utah.gov. You will be charged a convenience
fee for this service.

Payroll Service Providers
Payroll service providers may handle all withholding record
keeping, payments and reconciliations for an employer.
However, the employer is responsible if returns and payments are not submitted on time.

Balancing the Reconciliation
If the total Utah taxes withheld as reported on forms W-2 and
1099R does not match the total Utah taxes reported on your quarterly or annual withholding return(s), your reconciliation is unbalanced. You may balance the reconciliation in one of three ways.

Method 1:
•

Review your records and find the error.

•

File an amended withholding tax return(s) to correct the
error. See form TC-941 for instructions.

•

File your reconciliation showing the corrected amounts
and ensure that everything balances. Withholding
reported for all periods must equal the Utah withholding
shown on all W-2 and 1099R forms.

•

If you underpaid one or more periods, pay the additional
tax due with the amended return, plus interest from the
original due date for the period. See Pub 58, Utah Interest and Penalties. Pay online at taxexpress.utah.gov,
or if you are mailing a check, include the TC-941PC payment coupon.

•

If you overpaid one or more periods, include a letter
with the amended return(s) explaining the error and if
you would like the overpayment refunded or applied to
another tax period.

Liability
Employers are liable for the tax required to be withheld —
not their employees. If you fail to pay any of the withheld
taxes, we may put a lien on all your business assets and
property.

Annual Reconciliation
You must file an annual reconciliation for each year (or
partial year) you have a withholding tax account, even if
you have no employees or withholding to report for the year.
Whether you file quarterly or annually, you must file an annual reconciliation in addition to your withholding tax return(s).
The annual reconciliation is due January 31 after the year
wages were paid.
IMPORTANT: You must file your annual reconciliation
electronically. See Pub 32, Online Filing and Paying of
Withholding and Mineral Production Taxes.
A complete reconciliation includes electronic form
TC-941R, any W-2s with Utah income, and any W-2s or
1099Rs with Utah taxes withheld.
Note: Do not include 1099Rs without Utah taxes withheld.

14

Method 2:
•

Review your records and find the error.

•

If you under-reported your withholding on your quarterly or
annual return(s), pay the difference with your annual reconciliation online at taxexpress.utah.gov.

•

If the payment is on a late-filed or amended reconciliation, you must also pay interest on the under-reported
amount, from the January 31 due date. See Pub 58, Utah
Interest and Penalties, for current interest rates.

•

If you over-reported your withholding on your quarterly
or annual return(s), send a letter to the Tax Commission
explaining the error and if you would like the overpayment
refunded or applied to another tax period.

Note: You may use method 2 to balance your reconciliation
when you find occasional errors. Using method 2 to avoid
timely filing and paying taxes may result in additional penalties and interest.
page 4

Quarterly Returns with Monthly Payments

Method 3:
•

Use this method if you reported and paid Utah withholding tax during the year under multiple account numbers.

•

On forms W-2 and 1099R, use the Utah account number
directly associated with the EIN also used on the withholding documents.

•

On form TC-941R, line 4 filed for each account, report
only the Utah withholding tax reported on forms W-2 and
1099R issued with that account number on the withholding documents.

•

On form TC-941R, line 6 filed for each account, report
only the amount of Utah tax withheld on that account on
the quarterly TC-941 returns.

•

Complete form TC-941D, Discrepancy Report, to show
that the total amounts of Utah tax withheld on all forms
TC-941R, lines 4 and 6 balance.

If you withhold $1,000 or more each month, you must file
quarterly, but pay your Utah withholding taxes monthly. Payments are due the last day of the following month:
Monthly Pymt. Period
January
February
March
April
May
June
July
August
September
October
November
December

Fax the completed form TC-941D to 801-297-6357, or mail to:
Utah State Tax Commission
Technical Research Unit
210 N 1950 W
Salt Lake City, UT 84134-7000

Withholding Filing Record
Keep a record of taxes withheld and paid to the Tax Commission for at least four years from the due date of the income
tax return reporting wages.

Annual Reconciliations
You must file electronically by January 31.
Note: We will not issue income tax refunds to your employees before March 1 unless you have filed your complete
reconciliation by January 31 (see Utah Code §59-10-529.1).
Failure to file electronically by January 31 may cause refund
delays for your employees.

Filing Status Changes

Due Dates
Anything with a due date that falls on a Saturday, Sunday or legal holiday is due the next business day.
Utah does not follow the federal withholding payment periods.
Utah only requires that payments be made monthly, quarterly
or annually. The IRS semiweekly deposit and $100,000 next
day deposit rules do not apply to Utah withholding taxes.

The Tax Commission reviews each withholding account annually
to determine if the reporting and payment periods should change
(based on the previous year’s filings). Quarterly payers may voluntarily change to paying monthly by submitting a written request
by fax to 801-297-3573 or by mail to:
Master Records
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-3310

Annual Returns with Annual Payments
If you report federal withholding taxes (and any social security
and Medicare taxes) for household employees on federal
Form 1040, Schedule H, or file federal Form 944, you can pay
Utah withholding taxes for these same employees annually.
The Utah return (form TC-941) and payment (form TC-941PC)
are due January 31 after the year wages were paid. Contact
the Tax Commission to request annual filing.

How to Prepare W-2s and 1099Rs
In addition to federal requirements, wage and earning documents reporting Utah income or withholding must include the
following information:
•

Your federal Employer Identification Number (EIN).

•

The recipient’s federal Employer Identification Number
(EIN or SSN).

•

Your Utah withholding account number — the 14-digit
number ending in WTH. (If this number won’t fit in the
space on your W-2 form, you may leave out the dashes
in the account number.)

•

The amount of income from Utah sources.

•

The amount of Utah taxes withheld, if any.

Quarterly Returns with Quarterly Payments
If you withhold less than $1,000 each month, file and pay
your Utah withholding taxes quarterly. Quarterly returns
(TC-941) and payments (TC-941PC) are due by the last day
of the month after the quarter ends, as follows:
Quarterly Filing Period
January - March
April - June
July - September
October - December

Due Date
February 28 (or 29)
March 31
April 30
May 31
June 30
July 31
August 31
September 30
October 31
November 30
December 31
January 31

Due Date
April 30
July 31
October 31
January 31

Failure to provide all required information on the W-2s or
1099Rs may result in penalties.

Quarterly filers may voluntarily change to quarterly returns with
monthly payments. See Filing Status Changes in this publication.

14

page 5

How to File W-2s and 1099Rs

Changing an Account

You must file electronically by January 31.

Use TC-69C, Notice of Change for a Tax Account, to:

Employers must give all employees a legible withholding
statement by January 31 of the following year showing taxes
withheld during the year. File copies of all forms W-2 and
1099R issued to employees and payees with your Utah annual reconciliation form. See Annual Reconciliation, above.

•

Report changes to your business or mailing address

•

Change your business name

•

Inform the Tax Commission you have stopped paying
wages

You must provide a valid Utah withholding account ID
number and federal EIN on each employee’s W-2 and
1099R form. You may be penalized if you do not provide
this information.

•

Notify the Tax Commission you have changed your business ownership status

•

Close your account

For other Utah withholding requirements information, call
801-297-7626 (1-800-662-4335 ext. 7626 outside the Salt
Lake area).

You will not receive a new withholding packet for address
and name changes. Continue using your current forms. The
Tax Commission will update its records and the changes will
be on future correspondence.

Amending W-2s
You must file electronically.
If you reported incorrect information on an employee’s W-2,
you must file a corrected W-2. File the correction as a W-2c.
Only file W-2cs for the W-2s you are correcting. When entering
the data on the W-2c, only enter information in the fields you
are changing.

Penalties and Interest
Late Filing and Late Payments
We may assess late filing and late payment penalties on
non- and late-filed returns and payments made after the due
date. See Pub 58, Utah Interest and Penalties.
The withholding penalty structure is:
Days Late
1-5
6-15
16 or more

Penalty Amount - Greater of
$20 or 2% of the outstanding tax
$20 or 5% of the outstanding tax
$20 or 10% of the outstanding tax

Get forms online at tax.utah.gov/forms.

You must apply for a new withholding account if you change
ownership status (for example, sole proprietor to partnership).
If you sell your business you must close your withholding account. Withholding licenses are not transferable. The new
business owner cannot use your withholding forms.

How to Close a Withholding
Account
If you have no employees or stop doing business in Utah,
use form TC-69C, Notice of Change for a Tax Account, to
close your account. If you do not notify the Tax Commission,
you will be assessed an estimated tax, including late penalties and interest. You must file TC-941R if your account is
open for any part of the year.

Agencies
Contact the following agencies for more information about
state and federal withholding requirements.

Internal Revenue Service
Penalties are assessed for failing to file a tax due return and
failing to pay tax due. A second penalty will be applied if the
tax is still unpaid 90 days after the due date.
Submitting incorrect forms or forms with missing information
may also result in penalties. See Pub 58, Utah Interest and
Penalties.

Annual Reconciliation
Failing to file your annual reconciliation electronically, on time,
accurately and completely will result in the following penalties:
• $50 for a TC-941R.
• $30 for each W-2 and 1099R if between 15 and 30 days
late (up to $75,000).
• $60 for each W-2 and 1099R if filed between 31 days late
and June 1 (up to $200,000).
• $100 for each W-2 and 1099R if filed after June 1 (up to
$500,000).

Federal Income Tax Withholding and
Self-Employment Tax
Internal Revenue Service
50 South 200 East
Salt Lake City, UT 84111
801-799-6963
1-800-829-1040 (for individuals)
1-800-829-4933 (for businesses)
www.irs.gov

Forms and Publications
1-800-829-3676
www.irs.gov/Forms-&-Pubs

Employment Tax Workshops
www.irs.gov/Businesses/SmallBusinesses-&-Self-Employed/
Small-Business-Tax-Workshops-and-Webinars

Interest
The interest rate for all taxes and fees is two percentage
points above the federal short-term rate for the prior fourth
calendar quarter. See Pub 58, Utah Interest and Penalties.

14

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Utah State Tax Commission
Utah Income Tax Withholding
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
801-297-2200
1-800-662-4335 if outside the Salt Lake area
tax.utah.gov

Utah Dept. of Workforce Services
Unemployment Compensation
Department of Workforce Services
140 East 300 South
PO Box 45288
Salt Lake City, UT 84145-0288
801-526-9235
1-800-222-2857
jobs.utah.gov/ui/jobseeker/contactus.html

Employment Tax Workshops
Small Business Development Center
801-957-5200 (Sandy)
435-652-7741 (St. George)
tax.utah.gov/training

Forms and Publications
Automated forms ordering:
801-297-6700
1-800-662-4335, ext. 6700 if outside Salt Lake
tax.utah.gov/forms

Social Security Administration

Labor Commission of Utah
Worker’s Compensation
Contact any private insurance company that carries worker’s
compensation insurance, or contact:
Labor Commission of Utah
160 East 300 South, 3rd Floor
PO Box 146610
Salt Lake City, UT 84114-6610
801-530-6800
1-800-530-5090
laborcommission.utah.gov

Social Security
175 East 400 South
Salt Lake City, UT 84111
866-851-5275
1-800-772-1213
socialsecurity.gov/employer

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Utah Withholding Taxes Calendar
The following is a list of important Utah withholding tax
dates. (See federal dates in IRS Publication 15.)

Due Date

All Employers

Monthly Payers

Quarterly Payers

Annual Payers

January 31

Give forms W-2 and 1099R
to employees and payees.

File fourth quarter return
and pay December
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

File and pay fourth quarter
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

File and pay annual
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

Electronically file annual
reconciliation (including
W-2s and 1099Rs).
February 28

Pay January
withholding tax online at
taxexpress.utah.gov, or
by check with TC-941PC

March 31

Pay February withholding
tax online at taxexpress.
utah.gov, or by check with
TC-941PC

end of first quarter
April 30

File first quarter
return and pay March
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

May 31

Pay April withholding tax
online at taxexpress.
utah.gov, or by check with
TC-941PC

June 30

Pay May withholding tax
online at taxexpress.
utah.gov, or by check with
TC-941PC

end of second quarter

July 31

File second quarter
return and pay June
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

August 31

Pay July withholding tax
online at taxexpress.
utah.gov, or by check with
TC-941PC

September 30

Pay August withholding
tax online at taxexpress.
utah.gov, or by check with
TC-941PC

end of third quarter

October 31

File third quarter return
and pay September
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

November 30

Pay October withholding
tax online at taxexpress.
utah.gov, or by check with
TC-941PC

December 31

Pay November withholding
tax online at taxexpress.
utah.gov, or by check with
TC-941PC

end of fourth quarter

14

NOTE: Returns and full payment must be submitted by the
due date (or next business day if the due date falls on Saturday, Sunday or a legal holiday).

File and pay first quarter
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

File and pay second quarter withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

File and pay third quarter
withholding tax online at
taxexpress.utah.gov, or
file TC-941 with TC-941PC
and check

page 8

Utah Withholding Schedules
Instructions
Utah law does not follow federal law regarding withholding tax calculations. There is no deduction for exemption
allowances when calculating taxpayer income (as in the
federal calculation). Instead, Utah allows a credit against the
withholding tax calculated, which is phased-out as income
increases. Utah tax schedules and tables incorporate this
credit and the phase-out is built into the calculations.
Follow the instructions below to compute the employee’s
Utah income tax withholding.
1. Find the appropriate Utah Schedule based on the payroll
period (see following chart) and the employee’s marital
status shown on federal W-4 form.
a) Enter on line 1 the Utah taxable wages.
b) Enter on line 3 the number of withholding allowances
the employee claimed on form W-4.
c) Follow the instructions for each line to complete the
withholding tax calculation.

If pay period is

Number of pay
periods annually

Weekly

52

Schedule 1

Biweekly

26

Schedule 2

Use schedule

Semimonthly

24

Schedule 3

Monthly

12

Schedule 4

Quarterly

4

Schedule 5

Semiannual

2

Schedule 6

Annual

1

Schedule 7

Daily

Daily

Schedule 8

If you have questions about the withholding schedules,
contact:
Taxpayer Services
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
801-297-2200
1-800-662-4335 if outside the Salt Lake area

2. Line 10 of the calculation is the Utah withholding tax for
the pay period.
See examples, below.

14

page 9

Examples of Utah Withholding Calculations
The following examples show different combinations of pay period, taxable
wages, marital status, and withholding allowance credits.

Examples of Utah Withholding Calculations
Example 1 - Use Schedule 1 - Weekly / Single

Example 4 - Use Schedule 4 - Monthly / Married

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

400
20
1
2
5
7
169
2
5
15

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $10
Base allowance
Add lines 4 and 5
Line 1 less $1,500 (not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Monthly
Married
3
$2,500
2,500
125
3
30
31
61
1,000
13
48
77

Example 2 - Use Schedule 2 - Biweekly / Single

Example 5 - Use Schedule 5 - Quarterly / Single

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $5
Base allowance
Add lines 4 and 5
Line 1 less $462 (not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Biweekly
Single
2
$1,000
1,000
50
2
10
10
20
538
7
13
37

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $31
Base allowance
Add lines 4 and 5
Line 1 less $3,000(not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Quarterly
Single
1
$8,000
8,000
400
1
31
63
94
5,000
65
29
371

Example 3 - Use Schedule 3 - Semimonthly / Married

Example 6 - Use Schedule 8 - Daily / Married

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

Payroll Period
Marital Status
Withholding Allowances
Utah Taxable Wages

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

14

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $2
Base allowance
Add lines 4 and 5
Line 1 less $231 (not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Weekly
Single
1
$400

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $5
Base allowance
Add lines 4 and 5
Line 1 less $750 (not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Semimonthly
Married
4
$855
855
43
4
20
16
36
105
1
35
8

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Utah taxable wages
Multiply line 1 by .05 (5%)
Number of withholding allowances
Multiply line 3 by $0
Base allowance
Add lines 4 and 5
Line 1 less $69 (not less than zero)
Multiply line 7 by .013 (1.3%)
Line 6 less line 8 (not less than zero)
Withholding tax - line 2 less line 9

Daily
Married
3
$150
150
8
3
0
1
1
81
1
0
8

page 10

UTAH SCHEDULE 1

WEEKLY Payroll Period (52 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 2
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 231
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 2
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 346
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

5

UTAH SCHEDULE 2

BIWEEKLY Payroll Period (26 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 5
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 462
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 5
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 692
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

10

UTAH SCHEDULE 3

14

SEMIMONTHLY Payroll Period (24 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 5
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 500
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 5
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 750
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

10

UTAH SCHEDULE 4

14

7

16

MONTHLY Payroll Period (12 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 10
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 1,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 10
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 1,500 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

21

31

page 11

UTAH SCHEDULE 5

QUARTERLY Payroll Period (4 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 31
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 3,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 31
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 4,500 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

63

UTAH SCHEDULE 6

SEMIANNUAL Payroll Period (2 pay periods per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 63
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 6,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 63
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 9,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

125

UTAH SCHEDULE 7

188

ANNUAL Payroll Period (1 pay period per year)

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 125
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 12,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 125
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 18,000 (not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

250

UTAH SCHEDULE 8

14

94

375

DAILY or MISCELLANEOUS Payroll Period

SINGLE

MARRIED

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 0
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 46
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1. Utah taxable wages
2. Multiply line 1 by .05 (5%)
3. Number of withholding allowances
4. Multiply line 3 by $ 0
5. Base allowance
6. Add lines 4 and 5
7. Line 1 less $ 69
(not less than 0)
8. Multiply line 7 by .013 (1.3%)
9. Line 6 less line 8
(not less than 0)
10. Withholding tax - line 2 less line 9
(not less than 0)

1

1

page 12

Utah Withholding Tables
Single Persons– Weekly Payroll Period
UTAH TABLE 1
If UT taxable wages are at
least
$0
96
129
162
194
227
260
292
325
358
390
423
456
488
521
554
587
619
652
685
717
750
783
815
848
881
913
946
979
1,012
1,044
1,077
1,110
1,142
1,175
1,208
1,240
1,273
1,306
1,338
1,371
1,404
1,437
1,469
1,502
1,535
1,567
1,600
1,633
1,665
1,698
1,731
1,763
1,796
1,829
1,862
1,894

14

but
less than
$96
129
162
194
227
260
292
325
358
390
423
456
488
521
554
587
619
652
685
717
750
783
815
848
881
913
946
979
1,012
1,044
1,077
1,110
1,142
1,175
1,208
1,240
1,273
1,306
1,338
1,371
1,404
1,437
1,469
1,502
1,535
1,567
1,600
1,633
1,665
1,698
1,731
1,763
1,796
1,829
1,862
1,894
1,927

Feb. 2008
SINGLE Persons - WEEKLY Payroll Period (52 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
1
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
0
0
0
0
0
0
0
0
4
2
0
0
0
0
0
0
0
0
0
0
6
3
1
0
0
0
0
0
0
0
0
0
8
5
3
0
0
0
0
0
0
0
0
0
10
7
5
2
0
0
0
0
0
0
0
0
12
9
7
4
2
0
0
0
0
0
0
0
14
11
9
6
4
2
0
0
0
0
0
0
16
13
11
9
6
4
1
0
0
0
0
0
18
15
13
11
8
6
3
1
0
0
0
0
20
17
15
13
10
8
5
3
1
0
0
0
22
20
17
15
12
10
8
5
3
0
0
0
24
22
19
17
14
12
10
7
5
2
0
0
26
24
21
19
16
14
12
9
7
4
2
0
28
26
23
21
18
16
14
11
9
6
4
2
30
28
25
23
21
18
16
13
11
9
6
4
32
30
27
25
23
20
18
15
13
11
8
6
33
32
29
27
25
22
20
17
15
13
10
8
35
34
32
29
27
24
22
20
17
15
12
10
37
36
34
31
29
26
24
22
19
17
14
12
38
38
36
33
31
28
26
24
21
19
16
14
40
40
38
35
33
31
28
26
23
21
18
16
42
42
40
37
35
33
30
28
25
23
21
18
43
43
42
39
37
35
32
30
27
25
23
20
45
45
44
41
39
37
34
32
29
27
25
22
46
46
46
44
41
39
36
34
32
29
27
24
48
48
48
46
43
41
38
36
34
31
29
26
50
50
50
48
45
43
40
38
36
33
31
28
51
51
51
50
47
45
43
40
38
35
33
31
53
53
53
52
49
47
45
42
40
37
35
33
55
55
55
54
51
49
47
44
42
39
37
35
56
56
56
56
54
51
49
46
44
41
39
37
58
58
58
58
56
53
51
48
46
44
41
39
60
60
60
60
58
55
53
50
48
46
43
41
61
61
61
61
60
57
55
52
50
48
45
43
63
63
63
63
62
59
57
55
52
50
47
45
64
64
64
64
64
61
59
57
54
52
49
47
66
66
66
66
66
63
61
59
56
54
51
49
68
68
68
68
68
66
63
61
58
56
54
51
69
69
69
69
69
68
65
63
60
58
56
53
71
71
71
71
71
70
67
65
62
60
58
55
73
73
73
73
73
72
69
67
64
62
60
57
74
74
74
74
74
74
71
69
67
64
62
59
76
76
76
76
76
76
73
71
69
66
64
61
78
78
78
78
78
78
75
73
71
68
66
63
79
79
79
79
79
79
78
75
73
70
68
66
81
81
81
81
81
81
80
77
75
72
70
68
82
82
82
82
82
82
82
79
77
74
72
70
84
84
84
84
84
84
84
81
79
77
74
72
86
86
86
86
86
86
86
83
81
79
76
74
87
87
87
87
87
87
87
85
83
81
78
76
89
89
89
89
89
89
89
87
85
83
80
78
91
91
91
91
91
91
91
90
87
85
82
80
92
92
92
92
92
92
92
92
89
87
84
82
94
94
94
94
94
94
94
94
91
89
86
84
96
96
96
96
96
96
96
96
93
91
89
86

page 13

Married Persons – Weekly Payroll Period

UTAH TABLE 2
If UT taxable wages are at
least
$0
96
129
162
194
227
260
292
325
358
390
423
456
488
521
554
587
619
652
685
717
750
783
815
848
881
913
946
979
1,012
1,044
1,077
1,110
1,142
1,175
1,208
1,240
1,273
1,306
1,338
1,371
1,404
1,437
1,469
1,502
1,535
1,567
1,600
1,633
1,665
1,698
1,731
1,763
1,796
1,829
1,862
1,894

14

but
less than
$96
129
162
194
227
260
292
325
358
390
423
456
488
521
554
587
619
652
685
717
750
783
815
848
881
913
946
979
1,012
1,044
1,077
1,110
1,142
1,175
1,208
1,240
1,273
1,306
1,338
1,371
1,404
1,437
1,469
1,502
1,535
1,567
1,600
1,633
1,665
1,698
1,731
1,763
1,796
1,829
1,862
1,894
1,927

Feb. 2008
MARRIED Persons - WEEKLY Payroll Period (52 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
0
0
0
0
0
0
0
0
3
1
0
0
0
0
0
0
0
0
0
0
5
3
0
0
0
0
0
0
0
0
0
0
7
4
2
0
0
0
0
0
0
0
0
0
8
6
3
1
0
0
0
0
0
0
0
0
10
7
5
3
0
0
0
0
0
0
0
0
12
9
7
5
2
0
0
0
0
0
0
0
14
12
9
7
4
2
0
0
0
0
0
0
16
14
11
9
6
4
2
0
0
0
0
0
18
16
13
11
8
6
4
1
0
0
0
0
20
18
15
13
10
8
6
3
1
0
0
0
22
20
17
15
13
10
8
5
3
1
0
0
24
22
19
17
15
12
10
7
5
3
0
0
26
24
21
19
17
14
12
9
7
5
2
0
28
26
24
21
19
16
14
12
9
7
4
2
30
28
26
23
21
18
16
14
11
9
6
4
32
30
28
25
23
20
18
16
13
11
8
6
35
32
30
27
25
22
20
18
15
13
10
8
37
34
32
29
27
25
22
20
17
15
13
10
39
36
34
31
29
27
24
22
19
17
15
12
41
38
36
33
31
29
26
24
21
19
17
14
43
40
38
36
33
31
28
26
24
21
19
16
45
42
40
38
35
33
30
28
26
23
21
18
46
44
42
40
37
35
32
30
28
25
23
20
48
47
44
42
39
37
35
32
30
27
25
22
50
49
46
44
41
39
37
34
32
29
27
25
51
51
48
46
43
41
39
36
34
31
29
27
53
53
50
48
45
43
41
38
36
33
31
29
55
55
52
50
48
45
43
40
38
36
33
31
56
56
54
52
50
47
45
42
40
38
35
33
58
58
56
54
52
49
47
44
42
40
37
35
60
60
59
56
54
51
49
47
44
42
39
37
61
61
61
58
56
53
51
49
46
44
41
39
63
63
63
60
58
55
53
51
48
46
43
41
64
64
64
62
60
58
55
53
50
48
45
43
66
66
66
64
62
60
57
55
52
50
48
45
68
68
68
66
64
62
59
57
54
52
50
47
69
69
69
68
66
64
61
59
56
54
52
49
71
71
71
71
68
66
63
61
59
56
54
51
73
73
73
73
70
68
65
63
61
58
56
53
74
74
74
74
72
70
67
65
63
60
58
55
76
76
76
76
74
72
70
67
65
62
60
57
78
78
78
78
76
74
72
69
67
64
62
60
79
79
79
79
78
76
74
71
69
66
64
62
81
81
81
81
81
78
76
73
71
68
66
64
82
82
82
82
82
80
78
75
73
71
68
66
84
84
84
84
84
82
80
77
75
73
70
68
86
86
86
86
86
84
82
79
77
75
72
70
87
87
87
87
87
86
84
82
79
77
74
72
89
89
89
89
89
88
86
84
81
79
76
74
91
91
91
91
91
90
88
86
83
81
78
76
92
92
92
92
92
92
90
88
85
83
80
78
94
94
94
94
94
94
92
90
87
85
83
80
96
96
96
96
96
96
94
92
89
87
85
82

page 14

Single Persons – Biweekly Payroll Period

UTAH TABLE 3
If UT taxable wages are at
least
$0
192
258
323
388
454
519
585
650
715
781
846
912
977
1,042
1,108
1,173
1,238
1,304
1,369
1,435
1,500
1,565
1,631
1,696
1,762
1,827
1,892
1,958
2,023
2,088
2,154
2,219
2,285
2,350
2,415
2,481
2,546
2,612
2,677
2,742
2,808
2,873
2,938
3,004
3,069
3,135
3,200
3,265
3,331
3,396
3,462
3,527
3,592
3,658
3,723
3,788

14

but
less than
$192
258
323
388
454
519
585
650
715
781
846
912
977
1,042
1,108
1,173
1,238
1,304
1,369
1,435
1,500
1,565
1,631
1,696
1,762
1,827
1,892
1,958
2,023
2,088
2,154
2,219
2,285
2,350
2,415
2,481
2,546
2,612
2,677
2,742
2,808
2,873
2,938
3,004
3,069
3,135
3,200
3,265
3,331
3,396
3,462
3,527
3,592
3,658
3,723
3,788
3,854

Feb. 2008
SINGLE Persons - BIWEEKLY Payroll Period (26 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
2
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
0
0
0
0
0
0
0
0
8
3
0
0
0
0
0
0
0
0
0
0
11
7
2
0
0
0
0
0
0
0
0
0
15
10
5
1
0
0
0
0
0
0
0
0
19
14
10
5
0
0
0
0
0
0
0
0
23
18
14
9
4
0
0
0
0
0
0
0
27
23
18
13
8
3
0
0
0
0
0
0
32
27
22
17
12
7
3
0
0
0
0
0
36
31
26
21
16
12
7
2
0
0
0
0
40
35
30
25
21
16
11
6
1
0
0
0
44
39
34
29
25
20
15
10
5
1
0
0
48
43
38
34
29
24
19
14
10
5
0
0
52
47
42
38
33
28
23
18
14
9
4
0
56
51
47
42
37
32
27
23
18
13
8
3
60
56
51
46
41
36
32
27
22
17
12
7
64
60
55
50
45
40
36
31
26
21
16
12
67
64
59
54
49
45
40
35
30
25
21
16
70
68
63
58
53
49
44
39
34
29
25
20
73
72
67
62
58
53
48
43
38
34
29
24
77
76
71
67
62
57
52
47
42
38
33
28
80
80
75
71
66
61
56
51
47
42
37
32
83
83
80
75
70
65
60
56
51
46
41
36
86
86
84
79
74
69
64
60
55
50
45
40
90
90
88
83
78
73
69
64
59
54
49
45
93
93
92
87
82
78
73
68
63
58
53
49
96
96
96
91
86
82
77
72
67
62
58
53
100
100
100
95
91
86
81
76
71
67
62
57
103
103
103
99
95
90
85
80
75
71
66
61
106
106
106
104
99
94
89
84
80
75
70
65
109
109
109
108
103
98
93
88
84
79
74
69
113
113
113
112
107
102
97
93
88
83
78
73
116
116
116
116
111
106
102
97
92
87
82
77
119
119
119
119
115
110
106
101
96
91
86
82
122
122
122
122
119
115
110
105
100
95
91
86
126
126
126
126
124
119
114
109
104
99
95
90
129
129
129
129
128
123
118
113
108
104
99
94
132
132
132
132
132
127
122
117
113
108
103
98
135
135
135
135
135
131
126
121
117
112
107
102
139
139
139
139
139
135
130
126
121
116
111
106
142
142
142
142
142
139
134
130
125
120
115
110
145
145
145
145
145
143
139
134
129
124
119
115
149
149
149
149
149
148
143
138
133
128
123
119
152
152
152
152
152
152
147
142
137
132
128
123
155
155
155
155
155
155
151
146
141
137
132
127
158
158
158
158
158
158
155
150
145
141
136
131
162
162
162
162
162
162
159
154
150
145
140
135
165
165
165
165
165
165
163
159
154
149
144
139
168
168
168
168
168
168
167
163
158
153
148
143
171
171
171
171
171
171
171
167
162
157
152
148
175
175
175
175
175
175
175
171
166
161
156
152
178
178
178
178
178
178
178
175
170
165
161
156
181
181
181
181
181
181
181
179
174
169
165
160
185
185
185
185
185
185
185
183
178
174
169
164
188
188
188
188
188
188
188
187
183
178
173
168
191
191
191
191
191
191
191
191
187
182
177
172

page 15

Married Persons – Biweekly Payroll Period

UTAH TABLE 4
If UT taxable wages are at
least
$0
192
258
323
388
454
519
585
650
715
781
846
912
977
1,042
1,108
1,173
1,238
1,304
1,369
1,435
1,500
1,565
1,631
1,696
1,762
1,827
1,892
1,958
2,023
2,088
2,154
2,219
2,285
2,350
2,415
2,481
2,546
2,612
2,677
2,742
2,808
2,873
2,938
3,004
3,069
3,135
3,200
3,265
3,331
3,396
3,462
3,527
3,592
3,658
3,723
3,788

14

but
less than
$192
258
323
388
454
519
585
650
715
781
846
912
977
1,042
1,108
1,173
1,238
1,304
1,369
1,435
1,500
1,565
1,631
1,696
1,762
1,827
1,892
1,958
2,023
2,088
2,154
2,219
2,285
2,350
2,415
2,481
2,546
2,612
2,677
2,742
2,808
2,873
2,938
3,004
3,069
3,135
3,200
3,265
3,331
3,396
3,462
3,527
3,592
3,658
3,723
3,788
3,854

Feb. 2008
MARRIED Persons - BIWEEKLY Payroll Period (26 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
7
2
0
0
0
0
0
0
0
0
0
0
10
5
0
0
0
0
0
0
0
0
0
0
13
8
4
0
0
0
0
0
0
0
0
0
16
12
7
2
0
0
0
0
0
0
0
0
20
15
10
5
0
0
0
0
0
0
0
0
24
19
14
9
4
0
0
0
0
0
0
0
28
23
18
13
9
4
0
0
0
0
0
0
32
27
22
18
13
8
3
0
0
0
0
0
36
31
26
22
17
12
7
2
0
0
0
0
40
35
31
26
21
16
11
7
2
0
0
0
44
39
35
30
25
20
15
11
6
1
0
0
48
44
39
34
29
24
20
15
10
5
0
0
53
48
43
38
33
29
24
19
14
9
4
0
57
52
47
42
37
33
28
23
18
13
9
4
61
56
51
46
42
37
32
27
22
18
13
8
65
60
55
50
46
41
36
31
26
22
17
12
69
64
59
55
50
45
40
35
31
26
21
16
73
68
64
59
54
49
44
39
35
30
25
20
77
72
68
63
58
53
48
44
39
34
29
24
81
77
72
67
62
57
53
48
43
38
33
28
85
81
76
71
66
61
57
52
47
42
37
33
90
85
80
75
70
66
61
56
51
46
42
37
93
89
84
79
75
70
65
60
55
50
46
41
96
93
88
83
79
74
69
64
59
55
50
45
100
97
92
88
83
78
73
68
64
59
54
49
103
101
96
92
87
82
77
72
68
63
58
53
106
105
101
96
91
86
81
77
72
67
62
57
109
109
105
100
95
90
85
81
76
71
66
61
113
113
109
104
99
94
90
85
80
75
70
66
116
116
113
108
103
99
94
89
84
79
74
70
119
119
117
112
107
103
98
93
88
83
79
74
122
122
121
116
112
107
102
97
92
88
83
78
126
126
125
121
116
111
106
101
96
92
87
82
129
129
129
125
120
115
110
105
101
96
91
86
132
132
132
129
124
119
114
110
105
100
95
90
135
135
135
133
128
123
118
114
109
104
99
94
139
139
139
137
132
127
123
118
113
108
103
99
142
142
142
141
136
131
127
122
117
112
107
103
145
145
145
145
140
136
131
126
121
116
112
107
149
149
149
149
145
140
135
130
125
120
116
111
152
152
152
152
149
144
139
134
129
125
120
115
155
155
155
155
153
148
143
138
134
129
124
119
158
158
158
158
157
152
147
142
138
133
128
123
162
162
162
162
161
156
151
147
142
137
132
127
165
165
165
165
165
160
156
151
146
141
136
131
168
168
168
168
168
164
160
155
150
145
140
136
171
171
171
171
171
169
164
159
154
149
145
140
175
175
175
175
175
173
168
163
158
153
149
144
178
178
178
178
178
177
172
167
162
158
153
148
181
181
181
181
181
181
176
171
166
162
157
152
185
185
185
185
185
185
180
175
171
166
161
156
188
188
188
188
188
188
184
180
175
170
165
160
191
191
191
191
191
191
188
184
179
174
169
164

page 16

Single Persons – Semimonthly Payroll Period

UTAH TABLE 5
If UT taxable wages are at
least
$0
208
279
350
421
492
563
633
704
775
846
917
988
1,058
1,129
1,200
1,271
1,342
1,413
1,483
1,554
1,625
1,696
1,767
1,838
1,908
1,979
2,050
2,121
2,192
2,263
2,333
2,404
2,475
2,546
2,617
2,688
2,758
2,829
2,900
2,971
3,042
3,113
3,183
3,254
3,325
3,396
3,467
3,538
3,608
3,679
3,750
3,821
3,892
3,963
4,033
4,104

14

but
less than
$208
279
350
421
492
563
633
704
775
846
917
988
1,058
1,129
1,200
1,271
1,342
1,413
1,483
1,554
1,625
1,696
1,767
1,838
1,908
1,979
2,050
2,121
2,192
2,263
2,333
2,404
2,475
2,546
2,617
2,688
2,758
2,829
2,900
2,971
3,042
3,113
3,183
3,254
3,325
3,396
3,467
3,538
3,608
3,679
3,750
3,821
3,892
3,963
4,033
4,104
4,175

Feb. 2008
SINGLE Persons - SEMIMONTHLY Payroll Period (24 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
2
0
0
0
0
0
0
0
0
0
0
0
5
0
0
0
0
0
0
0
0
0
0
0
9
4
0
0
0
0
0
0
0
0
0
0
12
7
2
0
0
0
0
0
0
0
0
0
16
11
6
1
0
0
0
0
0
0
0
0
21
16
10
5
0
0
0
0
0
0
0
0
25
20
15
10
4
0
0
0
0
0
0
0
30
24
19
14
9
4
0
0
0
0
0
0
34
29
24
19
13
8
3
0
0
0
0
0
39
33
28
23
18
13
7
2
0
0
0
0
43
38
33
27
22
17
12
7
1
0
0
0
48
42
37
32
27
21
16
11
6
1
0
0
52
47
42
36
31
26
21
16
10
5
0
0
56
51
46
41
36
30
25
20
15
10
4
0
61
56
50
45
40
35
30
24
19
14
9
4
65
60
55
50
45
39
34
29
24
19
13
8
69
65
59
54
49
44
39
33
28
23
18
13
72
69
64
59
53
48
43
38
33
27
22
17
76
74
68
63
58
53
48
42
37
32
27
21
79
78
73
68
62
57
52
47
42
36
31
26
83
82
77
72
67
62
56
51
46
41
36
30
87
87
82
77
71
66
61
56
50
45
40
35
90
90
86
81
76
71
65
60
55
50
45
39
94
94
91
85
80
75
70
65
59
54
49
44
97
97
95
90
85
79
74
69
64
59
53
48
101
101
100
94
89
84
79
74
68
63
58
53
104
104
104
99
94
88
83
78
73
68
62
57
108
108
108
103
98
93
88
82
77
72
67
62
111
111
111
108
103
97
92
87
82
77
71
66
115
115
115
112
107
102
97
91
86
81
76
71
118
118
118
117
111
106
101
96
91
85
80
75
122
122
122
121
116
111
106
100
95
90
85
79
126
126
126
126
120
115
110
105
100
94
89
84
129
129
129
129
125
120
114
109
104
99
94
88
133
133
133
133
129
124
119
114
108
103
98
93
136
136
136
136
134
129
123
118
113
108
103
97
140
140
140
140
138
133
128
123
117
112
107
102
143
143
143
143
143
138
132
127
122
117
111
106
147
147
147
147
147
142
137
132
126
121
116
111
150
150
150
150
150
146
141
136
131
126
120
115
154
154
154
154
154
151
146
140
135
130
125
120
157
157
157
157
157
155
150
145
140
135
129
124
161
161
161
161
161
160
155
149
144
139
134
129
164
164
164
164
164
164
159
154
149
143
138
133
168
168
168
168
168
168
164
158
153
148
143
137
172
172
172
172
172
172
168
163
158
152
147
142
175
175
175
175
175
175
172
167
162
157
152
146
179
179
179
179
179
179
177
172
167
161
156
151
182
182
182
182
182
182
181
176
171
166
161
155
186
186
186
186
186
186
186
181
175
170
165
160
189
189
189
189
189
189
189
185
180
175
169
164
193
193
193
193
193
193
193
190
184
179
174
169
196
196
196
196
196
196
196
194
189
184
178
173
200
200
200
200
200
200
200
198
193
188
183
178
203
203
203
203
203
203
203
203
198
193
187
182
207
207
207
207
207
207
207
207
202
197
192
187

page 17

Married Persons – Semimonthly Payroll Period

UTAH TABLE 6
If UT taxable wages are at
least
$0
208
279
350
421
492
563
633
704
775
846
917
988
1,058
1,129
1,200
1,271
1,342
1,413
1,483
1,554
1,625
1,696
1,767
1,838
1,908
1,979
2,050
2,121
2,192
2,263
2,333
2,404
2,475
2,546
2,617
2,688
2,758
2,829
2,900
2,971
3,042
3,113
3,183
3,254
3,325
3,396
3,467
3,538
3,608
3,679
3,750
3,821
3,892
3,963
4,033
4,104

14

but
less than
$208
279
350
421
492
563
633
704
775
846
917
988
1,058
1,129
1,200
1,271
1,342
1,413
1,483
1,554
1,625
1,696
1,767
1,838
1,908
1,979
2,050
2,121
2,192
2,263
2,333
2,404
2,475
2,546
2,617
2,688
2,758
2,829
2,900
2,971
3,042
3,113
3,183
3,254
3,325
3,396
3,467
3,538
3,608
3,679
3,750
3,821
3,892
3,963
4,033
4,104
4,175

Feb. 2008
MARRIED Persons - SEMIMONTHLY Payroll Period (24 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
0
0
0
0
0
0
0
0
0
0
0
7
2
0
0
0
0
0
0
0
0
0
0
11
6
0
0
0
0
0
0
0
0
0
0
14
9
4
0
0
0
0
0
0
0
0
0
18
13
7
2
0
0
0
0
0
0
0
0
21
16
11
6
1
0
0
0
0
0
0
0
26
20
15
10
5
0
0
0
0
0
0
0
30
25
20
15
9
4
0
0
0
0
0
0
35
29
24
19
14
9
3
0
0
0
0
0
39
34
29
23
18
13
8
3
0
0
0
0
44
38
33
28
23
17
12
7
2
0
0
0
48
43
38
32
27
22
17
12
6
1
0
0
52
47
42
37
32
26
21
16
11
6
0
0
57
52
47
41
36
31
26
20
15
10
5
0
61
56
51
46
41
35
30
25
20
15
9
4
66
61
55
50
45
40
35
29
24
19
14
9
70
65
60
55
49
44
39
34
29
23
18
13
75
70
64
59
54
49
44
38
33
28
23
17
79
74
69
64
58
53
48
43
38
32
27
22
84
78
73
68
63
58
52
47
42
37
32
26
88
83
78
73
67
62
57
52
46
41
36
31
93
87
82
77
72
67
61
56
51
46
41
35
97
92
87
81
76
71
66
61
55
50
45
40
101
96
91
86
81
76
70
65
60
55
49
44
104
101
96
90
85
80
75
70
64
59
54
49
108
105
100
95
90
84
79
74
69
64
58
53
111
110
105
99
94
89
84
78
73
68
63
58
115
114
109
104
99
93
88
83
78
73
67
62
118
118
113
108
103
98
93
87
82
77
72
67
122
122
118
113
107
102
97
92
87
81
76
71
126
126
122
117
112
107
102
96
91
86
81
75
129
129
127
122
116
111
106
101
96
90
85
80
133
133
131
126
121
116
110
105
100
95
90
84
136
136
136
131
125
120
115
110
105
99
94
89
140
140
140
135
130
125
119
114
109
104
99
93
143
143
143
139
134
129
124
119
113
108
103
98
147
147
147
144
139
134
128
123
118
113
107
102
150
150
150
148
143
138
133
128
122
117
112
107
154
154
154
153
148
142
137
132
127
122
116
111
157
157
157
157
152
147
142
136
131
126
121
116
161
161
161
161
157
151
146
141
136
131
125
120
164
164
164
164
161
156
151
145
140
135
130
125
168
168
168
168
165
160
155
150
145
139
134
129
172
172
172
172
170
165
160
154
149
144
139
134
175
175
175
175
174
169
164
159
154
148
143
138
179
179
179
179
179
174
168
163
158
153
148
142
182
182
182
182
182
178
173
168
163
157
152
147
186
186
186
186
186
183
177
172
167
162
157
151
189
189
189
189
189
187
182
177
171
166
161
156
193
193
193
193
193
192
186
181
176
171
165
160
196
196
196
196
196
196
191
186
180
175
170
165
200
200
200
200
200
200
195
190
185
180
174
169
203
203
203
203
203
203
200
194
189
184
179
174
207
207
207
207
207
207
204
199
194
189
183
178

page 18

Single Persons – Monthly Payroll Period

UTAH TABLE 7
If UT taxable wages are at
least
$0
417
558
700
842
983
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208

14

but
less than
$417
558
700
842
983
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208
8,350

Feb. 2008
SINGLE Persons - MONTHLY Payroll Period (12 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
4
0
0
0
0
0
0
0
0
0
0
0
11
0
0
0
0
0
0
0
0
0
0
0
18
7
0
0
0
0
0
0
0
0
0
0
25
14
4
0
0
0
0
0
0
0
0
0
33
22
12
1
0
0
0
0
0
0
0
0
42
31
21
10
0
0
0
0
0
0
0
0
50
40
30
19
9
0
0
0
0
0
0
0
59
49
39
28
18
7
0
0
0
0
0
0
68
58
47
37
27
16
6
0
0
0
0
0
77
67
56
46
36
25
15
4
0
0
0
0
86
76
65
55
44
34
24
13
3
0
0
0
95
85
74
64
53
43
33
22
12
1
0
0
104
94
83
73
62
52
41
31
21
10
0
0
113
102
92
82
71
61
50
40
30
19
9
0
122
111
101
91
80
70
59
49
38
28
18
7
131
120
110
100
89
79
68
58
47
37
27
16
138
129
119
108
98
88
77
67
56
46
36
25
145
138
128
117
107
97
86
76
65
55
44
34
152
147
137
126
116
105
95
85
74
64
53
43
159
156
146
135
125
114
104
94
83
73
62
52
166
165
155
144
134
123
113
102
92
82
71
61
173
173
163
153
143
132
122
111
101
91
80
70
180
180
172
162
152
141
131
120
110
99
89
79
187
187
181
171
160
150
140
129
119
108
98
88
194
194
190
180
169
159
149
138
128
117
107
96
201
201
199
189
178
168
158
147
137
126
116
105
209
209
208
198
187
177
166
156
146
135
125
114
216
216
216
207
196
186
175
165
155
144
134
123
223
223
223
216
205
195
184
174
163
153
143
132
230
230
230
224
214
204
193
183
172
162
152
141
237
237
237
233
223
213
202
192
181
171
160
150
244
244
244
242
232
221
211
201
190
180
169
159
251
251
251
251
241
230
220
210
199
189
178
168
258
258
258
258
250
239
229
218
208
198
187
177
265
265
265
265
259
248
238
227
217
207
196
186
272
272
272
272
268
257
247
236
226
216
205
195
279
279
279
279
277
266
256
245
235
224
214
204
286
286
286
286
285
275
265
254
244
233
223
213
294
294
294
294
294
284
274
263
253
242
232
221
301
301
301
301
301
293
282
272
262
251
241
230
308
308
308
308
308
302
291
281
271
260
250
239
315
315
315
315
315
311
300
290
279
269
259
248
322
322
322
322
322
320
309
299
288
278
268
257
329
329
329
329
329
329
318
308
297
287
276
266
336
336
336
336
336
336
327
317
306
296
285
275
343
343
343
343
343
343
336
326
315
305
294
284
350
350
350
350
350
350
345
335
324
314
303
293
357
357
357
357
357
357
354
343
333
323
312
302
364
364
364
364
364
364
363
352
342
332
321
311
371
371
371
371
371
371
371
361
351
340
330
320
379
379
379
379
379
379
379
370
360
349
339
329
386
386
386
386
386
386
386
379
369
358
348
337
393
393
393
393
393
393
393
388
378
367
357
346
400
400
400
400
400
400
400
397
387
376
366
355
407
407
407
407
407
407
407
406
395
385
375
364
414
414
414
414
414
414
414
414
404
394
384
373

page 19

Married Persons – Monthly Payroll Period

UTAH TABLE 8
If UT taxable wages are at
least
$0
417
558
700
842
983
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208

14

but
less than
$417
558
700
842
983
1,125
1,267
1,408
1,550
1,692
1,833
1,975
2,117
2,258
2,400
2,542
2,683
2,825
2,967
3,108
3,250
3,392
3,533
3,675
3,817
3,958
4,100
4,242
4,383
4,525
4,667
4,808
4,950
5,092
5,233
5,375
5,517
5,658
5,800
5,942
6,083
6,225
6,367
6,508
6,650
6,792
6,933
7,075
7,217
7,358
7,500
7,642
7,783
7,925
8,067
8,208
8,350

Feb. 2008
MARRIED Persons - MONTHLY Payroll Period (12 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7
0
0
0
0
0
0
0
0
0
0
0
14
4
0
0
0
0
0
0
0
0
0
0
21
11
1
0
0
0
0
0
0
0
0
0
29
18
8
0
0
0
0
0
0
0
0
0
36
25
15
4
0
0
0
0
0
0
0
0
43
32
22
11
1
0
0
0
0
0
0
0
51
41
31
20
10
0
0
0
0
0
0
0
60
50
39
29
19
8
0
0
0
0
0
0
69
59
48
38
28
17
7
0
0
0
0
0
78
68
57
47
36
26
16
5
0
0
0
0
87
77
66
56
45
35
25
14
4
0
0
0
96
86
75
65
54
44
33
23
13
2
0
0
105
94
84
74
63
53
42
32
22
11
1
0
114
103
93
83
72
62
51
41
31
20
10
0
123
112
102
92
81
71
60
50
39
29
19
8
132
121
111
100
90
80
69
59
48
38
28
17
141
130
120
109
99
89
78
68
57
47
36
26
150
139
129
118
108
97
87
77
66
56
45
35
158
148
138
127
117
106
96
86
75
65
54
44
167
157
147
136
126
115
105
94
84
74
63
53
176
166
155
145
135
124
114
103
93
83
72
62
185
175
164
154
144
133
123
112
102
91
81
71
194
184
173
163
152
142
132
121
111
100
90
80
201
193
182
172
161
151
141
130
120
109
99
89
209
202
191
181
170
160
150
139
129
118
108
97
216
211
200
190
179
169
158
148
138
127
117
106
223
219
209
199
188
178
167
157
147
136
126
115
230
228
218
208
197
187
176
166
155
145
135
124
237
237
227
216
206
196
185
175
164
154
144
133
244
244
236
225
215
205
194
184
173
163
152
142
251
251
245
234
224
213
203
193
182
172
161
151
258
258
254
243
233
222
212
202
191
181
170
160
265
265
263
252
242
231
221
210
200
190
179
169
272
272
272
261
251
240
230
219
209
199
188
178
279
279
279
270
260
249
239
228
218
208
197
187
286
286
286
279
269
258
248
237
227
216
206
196
294
294
294
288
277
267
257
246
236
225
215
205
301
301
301
297
286
276
266
255
245
234
224
213
308
308
308
306
295
285
274
264
254
243
233
222
315
315
315
315
304
294
283
273
263
252
242
231
322
322
322
322
313
303
292
282
271
261
251
240
329
329
329
329
322
312
301
291
280
270
260
249
336
336
336
336
331
321
310
300
289
279
268
258
343
343
343
343
340
330
319
309
298
288
277
267
350
350
350
350
349
338
328
318
307
297
286
276
357
357
357
357
357
347
337
327
316
306
295
285
364
364
364
364
364
356
346
335
325
315
304
294
371
371
371
371
371
365
355
344
334
324
313
303
379
379
379
379
379
374
364
353
343
332
322
312
386
386
386
386
386
383
373
362
352
341
331
321
393
393
393
393
393
392
382
371
361
350
340
329
400
400
400
400
400
400
390
380
370
359
349
338
407
407
407
407
407
407
399
389
379
368
358
347
414
414
414
414
414
414
408
398
388
377
367
356

page 20

Single Persons – Quarterly Payroll Period

UTAH TABLE 9
If UT taxable wages are at
least
$0
1,250
1,675
2,100
2,525
2,950
3,375
3,800
4,225
4,650
5,075
5,500
5,925
6,350
6,775
7,200
7,625
8,050
8,475
8,900
9,325
9,750
10,175
10,600
11,025
11,450
11,875
12,300
12,725
13,150
13,575
14,000
14,425
14,850
15,275
15,700
16,125
16,550
16,975
17,400
17,825
18,250
18,675
19,100
19,525
19,950
20,375
20,800
21,225
21,650
22,075
22,500
22,925
23,350
23,775
24,200
24,625

14

but
less than
$1,250
1,675
2,100
2,525
2,950
3,375
3,800
4,225
4,650
5,075
5,500
5,925
6,350
6,775
7,200
7,625
8,050
8,475
8,900
9,325
9,750
10,175
10,600
11,025
11,450
11,875
12,300
12,725
13,150
13,575
14,000
14,425
14,850
15,275
15,700
16,125
16,550
16,975
17,400
17,825
18,250
18,675
19,100
19,525
19,950
20,375
20,800
21,225
21,650
22,075
22,500
22,925
23,350
23,775
24,200
24,625
25,050

Feb. 2008
SINGLE Persons - QUARTERLY Payroll Period (4 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
11
0
0
0
0
0
0
0
0
0
0
0
32
1
0
0
0
0
0
0
0
0
0
0
53
22
0
0
0
0
0
0
0
0
0
0
74
43
12
0
0
0
0
0
0
0
0
0
98
66
35
4
0
0
0
0
0
0
0
0
125
93
62
31
0
0
0
0
0
0
0
0
151
120
89
58
26
0
0
0
0
0
0
0
178
147
116
84
53
22
0
0
0
0
0
0
205
174
142
111
80
49
17
0
0
0
0
0
232
200
169
138
107
75
44
13
0
0
0
0
258
227
196
165
133
102
71
40
8
0
0
0
285
254
223
191
160
129
98
66
35
4
0
0
312
281
249
218
187
156
124
93
62
31
0
0
339
307
276
245
214
182
151
120
89
57
26
0
365
334
303
272
240
209
178
147
115
84
53
22
392
361
330
299
267
236
205
174
142
111
80
49
413
388
357
325
294
263
232
200
169
138
107
75
434
415
383
352
321
290
258
227
196
165
133
102
456
441
410
379
348
316
285
254
223
191
160
129
477
468
437
406
374
343
312
281
249
218
187
156
498
495
464
432
401
370
339
307
276
245
214
182
519
519
490
459
428
397
365
334
303
272
240
209
541
541
517
486
455
423
392
361
330
298
267
236
562
562
544
513
481
450
419
388
356
325
294
263
583
583
571
539
508
477
446
414
383
352
321
289
604
604
598
566
535
504
473
441
410
379
348
316
626
626
624
593
562
531
499
468
437
406
374
343
647
647
647
620
589
557
526
495
464
432
401
370
668
668
668
647
615
584
553
522
490
459
428
397
689
689
689
673
642
611
580
548
517
486
455
423
711
711
711
700
669
638
606
575
544
513
481
450
732
732
732
727
696
664
633
602
571
539
508
477
753
753
753
753
722
691
660
629
597
566
535
504
774
774
774
774
749
718
687
655
624
593
562
530
796
796
796
796
776
745
713
682
651
620
588
557
817
817
817
817
803
772
740
709
678
647
615
584
838
838
838
838
830
798
767
736
705
673
642
611
859
859
859
859
856
825
794
763
731
700
669
638
881
881
881
881
881
852
821
789
758
727
696
664
902
902
902
902
902
879
847
816
785
754
722
691
923
923
923
923
923
905
874
843
812
780
749
718
944
944
944
944
944
932
901
870
838
807
776
745
966
966
966
966
966
959
928
896
865
834
803
771
987
987
987
987
987
986
954
923
892
861
829
798
1,008
1,008
1,008
1,008
1,008
1,008
981
950
919
887
856
825
1,029
1,029
1,029
1,029
1,029
1,029
1,008
977
946
914
883
852
1,051
1,051
1,051
1,051
1,051
1,051
1,035
1,004
972
941
910
879
1,072
1,072
1,072
1,072
1,072
1,072
1,062
1,030
999
968
937
905
1,093
1,093
1,093
1,093
1,093
1,093
1,088
1,057
1,026
995
963
932
1,114
1,114
1,114
1,114
1,114
1,114
1,114
1,084
1,053
1,021
990
959
1,136
1,136
1,136
1,136
1,136
1,136
1,136
1,111
1,079
1,048
1,017
986
1,157
1,157
1,157
1,157
1,157
1,157
1,157
1,137
1,106
1,075
1,044
1,012
1,178
1,178
1,178
1,178
1,178
1,178
1,178
1,164
1,133
1,102
1,070
1,039
1,199
1,199
1,199
1,199
1,199
1,199
1,199
1,191
1,160
1,128
1,097
1,066
1,221
1,221
1,221
1,221
1,221
1,221
1,221
1,218
1,186
1,155
1,124
1,093
1,242
1,242
1,242
1,242
1,242
1,242
1,242
1,242
1,213
1,182
1,151
1,120

page 21

Married Persons – Quarterly Payroll Period

UTAH TABLE 10
If UT taxable wages are at
least
$0
1,250
1,675
2,100
2,525
2,950
3,375
3,800
4,225
4,650
5,075
5,500
5,925
6,350
6,775
7,200
7,625
8,050
8,475
8,900
9,325
9,750
10,175
10,600
11,025
11,450
11,875
12,300
12,725
13,150
13,575
14,000
14,425
14,850
15,275
15,700
16,125
16,550
16,975
17,400
17,825
18,250
18,675
19,100
19,525
19,950
20,375
20,800
21,225
21,650
22,075
22,500
22,925
23,350
23,775
24,200
24,625

14

but
less than
$1,250
1,675
2,100
2,525
2,950
3,375
3,800
4,225
4,650
5,075
5,500
5,925
6,350
6,775
7,200
7,625
8,050
8,475
8,900
9,325
9,750
10,175
10,600
11,025
11,450
11,875
12,300
12,725
13,150
13,575
14,000
14,425
14,850
15,275
15,700
16,125
16,550
16,975
17,400
17,825
18,250
18,675
19,100
19,525
19,950
20,375
20,800
21,225
21,650
22,075
22,500
22,925
23,350
23,775
24,200
24,625
25,050

Feb. 2008
MARRIED Persons - QUARTERLY Payroll Period (4 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
22
0
0
0
0
0
0
0
0
0
0
0
43
12
0
0
0
0
0
0
0
0
0
0
64
33
2
0
0
0
0
0
0
0
0
0
86
54
23
0
0
0
0
0
0
0
0
0
107
76
44
13
0
0
0
0
0
0
0
0
128
97
66
34
3
0
0
0
0
0
0
0
154
123
92
60
29
0
0
0
0
0
0
0
181
150
118
87
56
25
0
0
0
0
0
0
208
176
145
114
83
51
20
0
0
0
0
0
234
203
172
141
109
78
47
16
0
0
0
0
261
230
199
167
136
105
74
42
11
0
0
0
288
257
225
194
163
132
100
69
38
7
0
0
315
283
252
221
190
158
127
96
65
33
2
0
342
310
279
248
217
185
154
123
92
60
29
0
368
337
306
275
243
212
181
150
118
87
56
25
395
364
333
301
270
239
208
176
145
114
83
51
422
391
359
328
297
266
234
203
172
141
109
78
449
417
386
355
324
292
261
230
199
167
136
105
475
444
413
382
350
319
288
257
225
194
163
132
502
471
440
408
377
346
315
283
252
221
190
158
529
498
466
435
404
373
341
310
279
248
216
185
556
524
493
462
431
399
368
337
306
274
243
212
582
551
520
489
457
426
395
364
332
301
270
239
604
578
547
516
484
453
422
391
359
328
297
266
626
605
574
542
511
480
449
417
386
355
324
292
647
632
600
569
538
507
475
444
413
382
350
319
668
658
627
596
565
533
502
471
440
408
377
346
689
685
654
623
591
560
529
498
466
435
404
373
711
711
681
649
618
587
556
524
493
462
431
399
732
732
707
676
645
614
582
551
520
489
457
426
753
753
734
703
672
640
609
578
547
515
484
453
774
774
761
730
698
667
636
605
573
542
511
480
796
796
788
756
725
694
663
631
600
569
538
506
817
817
815
783
752
721
690
658
627
596
565
533
838
838
838
810
779
748
716
685
654
623
591
560
859
859
859
837
806
774
743
712
681
649
618
587
881
881
881
864
832
801
770
739
707
676
645
614
902
902
902
890
859
828
797
765
734
703
672
640
923
923
923
917
886
855
823
792
761
730
698
667
944
944
944
944
913
881
850
819
788
756
725
694
966
966
966
966
939
908
877
846
814
783
752
721
987
987
987
987
966
935
904
872
841
810
779
747
1,008
1,008
1,008
1,008
993
962
930
899
868
837
805
774
1,029
1,029
1,029
1,029
1,020
989
957
926
895
864
832
801
1,051
1,051
1,051
1,051
1,047
1,015
984
953
922
890
859
828
1,072
1,072
1,072
1,072
1,072
1,042
1,011
980
948
917
886
855
1,093
1,093
1,093
1,093
1,093
1,069
1,038
1,006
975
944
913
881
1,114
1,114
1,114
1,114
1,114
1,096
1,064
1,033
1,002
971
939
908
1,136
1,136
1,136
1,136
1,136
1,122
1,091
1,060
1,029
997
966
935
1,157
1,157
1,157
1,157
1,157
1,149
1,118
1,087
1,055
1,024
993
962
1,178
1,178
1,178
1,178
1,178
1,176
1,145
1,113
1,082
1,051
1,020
988
1,199
1,199
1,199
1,199
1,199
1,199
1,171
1,140
1,109
1,078
1,046
1,015
1,221
1,221
1,221
1,221
1,221
1,221
1,198
1,167
1,136
1,104
1,073
1,042
1,242
1,242
1,242
1,242
1,242
1,242
1,225
1,194
1,163
1,131
1,100
1,069

page 22

Single Persons – Semiannual Payroll Period

UTAH TABLE 11
If UT taxable wages are at
least
$0
2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250

14

but
less than
$2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250
50,100

Feb. 2008
SINGLE Persons - SEMIANNUAL Payroll Period (2 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
21
0
0
0
0
0
0
0
0
0
0
0
64
1
0
0
0
0
0
0
0
0
0
0
106
44
0
0
0
0
0
0
0
0
0
0
149
86
24
0
0
0
0
0
0
0
0
0
195
133
70
8
0
0
0
0
0
0
0
0
249
187
124
62
0
0
0
0
0
0
0
0
303
240
178
115
53
0
0
0
0
0
0
0
356
294
231
169
106
44
0
0
0
0
0
0
410
347
285
222
160
97
35
0
0
0
0
0
463
401
338
276
213
151
88
26
0
0
0
0
517
454
392
329
267
204
142
79
17
0
0
0
570
508
445
383
320
258
195
133
70
8
0
0
624
561
499
436
374
311
249
186
124
61
0
0
677
615
552
490
427
365
302
240
177
115
52
0
731
668
606
543
481
418
356
293
231
168
106
43
784
722
660
597
535
472
410
347
285
222
160
97
826
776
713
651
588
526
463
401
338
276
213
151
869
829
767
704
642
579
517
454
392
329
267
204
911
883
820
758
695
633
570
508
445
383
320
258
954
936
874
811
749
686
624
561
499
436
374
311
996
990
927
865
802
740
677
615
552
490
427
365
1,039
1,039
981
918
856
793
731
668
606
543
481
418
1,081
1,081
1,034
972
909
847
784
722
659
597
534
472
1,124
1,124
1,088
1,025
963
900
838
775
713
650
588
525
1,166
1,166
1,141
1,079
1,016
954
891
829
766
704
641
579
1,209
1,209
1,195
1,133
1,070
1,008
945
883
820
758
695
633
1,251
1,251
1,249
1,186
1,124
1,061
999
936
874
811
749
686
1,294
1,294
1,294
1,240
1,177
1,115
1,052
990
927
865
802
740
1,336
1,336
1,336
1,293
1,231
1,168
1,106
1,043
981
918
856
793
1,379
1,379
1,379
1,347
1,284
1,222
1,159
1,097
1,034
972
909
847
1,421
1,421
1,421
1,400
1,338
1,275
1,213
1,150
1,088
1,025
963
900
1,464
1,464
1,464
1,454
1,391
1,329
1,266
1,204
1,141
1,079
1,016
954
1,506
1,506
1,506
1,506
1,445
1,382
1,320
1,257
1,195
1,132
1,070
1,007
1,549
1,549
1,549
1,549
1,498
1,436
1,373
1,311
1,248
1,186
1,123
1,061
1,591
1,591
1,591
1,591
1,552
1,489
1,427
1,364
1,302
1,239
1,177
1,114
1,634
1,634
1,634
1,634
1,606
1,543
1,481
1,418
1,356
1,293
1,231
1,168
1,676
1,676
1,676
1,676
1,659
1,597
1,534
1,472
1,409
1,347
1,284
1,222
1,719
1,719
1,719
1,719
1,713
1,650
1,588
1,525
1,463
1,400
1,338
1,275
1,761
1,761
1,761
1,761
1,761
1,704
1,641
1,579
1,516
1,454
1,391
1,329
1,804
1,804
1,804
1,804
1,804
1,757
1,695
1,632
1,570
1,507
1,445
1,382
1,846
1,846
1,846
1,846
1,846
1,811
1,748
1,686
1,623
1,561
1,498
1,436
1,889
1,889
1,889
1,889
1,889
1,864
1,802
1,739
1,677
1,614
1,552
1,489
1,931
1,931
1,931
1,931
1,931
1,918
1,855
1,793
1,730
1,668
1,605
1,543
1,974
1,974
1,974
1,974
1,974
1,971
1,909
1,846
1,784
1,721
1,659
1,596
2,016
2,016
2,016
2,016
2,016
2,016
1,962
1,900
1,837
1,775
1,712
1,650
2,059
2,059
2,059
2,059
2,059
2,059
2,016
1,954
1,891
1,829
1,766
1,704
2,101
2,101
2,101
2,101
2,101
2,101
2,070
2,007
1,945
1,882
1,820
1,757
2,144
2,144
2,144
2,144
2,144
2,144
2,123
2,061
1,998
1,936
1,873
1,811
2,186
2,186
2,186
2,186
2,186
2,186
2,177
2,114
2,052
1,989
1,927
1,864
2,229
2,229
2,229
2,229
2,229
2,229
2,229
2,168
2,105
2,043
1,980
1,918
2,271
2,271
2,271
2,271
2,271
2,271
2,271
2,221
2,159
2,096
2,034
1,971
2,314
2,314
2,314
2,314
2,314
2,314
2,314
2,275
2,212
2,150
2,087
2,025
2,356
2,356
2,356
2,356
2,356
2,356
2,356
2,328
2,266
2,203
2,141
2,078
2,399
2,399
2,399
2,399
2,399
2,399
2,399
2,382
2,319
2,257
2,194
2,132
2,441
2,441
2,441
2,441
2,441
2,441
2,441
2,435
2,373
2,310
2,248
2,185
2,484
2,484
2,484
2,484
2,484
2,484
2,484
2,484
2,427
2,364
2,302
2,239

page 23

Married Persons – Semiannual Payroll Period

UTAH TABLE 12
If UT taxable wages are at
least
$0
2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250

14

but
less than
$2,500
3,350
4,200
5,050
5,900
6,750
7,600
8,450
9,300
10,150
11,000
11,850
12,700
13,550
14,400
15,250
16,100
16,950
17,800
18,650
19,500
20,350
21,200
22,050
22,900
23,750
24,600
25,450
26,300
27,150
28,000
28,850
29,700
30,550
31,400
32,250
33,100
33,950
34,800
35,650
36,500
37,350
38,200
39,050
39,900
40,750
41,600
42,450
43,300
44,150
45,000
45,850
46,700
47,550
48,400
49,250
50,100

Feb. 2008
MARRIED Persons - SEMIANNUAL Payroll Period (2 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
44
0
0
0
0
0
0
0
0
0
0
0
86
24
0
0
0
0
0
0
0
0
0
0
129
66
4
0
0
0
0
0
0
0
0
0
171
109
46
0
0
0
0
0
0
0
0
0
214
151
89
26
0
0
0
0
0
0
0
0
256
194
131
69
6
0
0
0
0
0
0
0
308
246
183
121
58
0
0
0
0
0
0
0
362
299
237
174
112
49
0
0
0
0
0
0
415
353
290
228
165
103
40
0
0
0
0
0
469
406
344
281
219
156
94
31
0
0
0
0
522
460
397
335
272
210
147
85
22
0
0
0
576
513
451
388
326
263
201
138
76
13
0
0
629
567
504
442
379
317
254
192
129
67
4
0
683
621
558
496
433
371
308
246
183
121
58
0
737
674
612
549
487
424
362
299
237
174
112
49
790
728
665
603
540
478
415
353
290
228
165
103
844
781
719
656
594
531
469
406
344
281
219
156
897
835
772
710
647
585
522
460
397
335
272
210
951
888
826
763
701
638
576
513
451
388
326
263
1,004
942
879
817
754
692
629
567
504
442
379
317
1,058
995
933
870
808
745
683
620
558
495
433
370
1,111
1,049
986
924
861
799
736
674
611
549
486
424
1,165
1,102
1,040
977
915
852
790
727
665
602
540
477
1,209
1,156
1,094
1,031
969
906
844
781
719
656
594
531
1,251
1,210
1,147
1,085
1,022
960
897
835
772
710
647
585
1,294
1,263
1,201
1,138
1,076
1,013
951
888
826
763
701
638
1,336
1,317
1,254
1,192
1,129
1,067
1,004
942
879
817
754
692
1,379
1,370
1,308
1,245
1,183
1,120
1,058
995
933
870
808
745
1,421
1,421
1,361
1,299
1,236
1,174
1,111
1,049
986
924
861
799
1,464
1,464
1,415
1,352
1,290
1,227
1,165
1,102
1,040
977
915
852
1,506
1,506
1,468
1,406
1,343
1,281
1,218
1,156
1,093
1,031
968
906
1,549
1,549
1,522
1,459
1,397
1,334
1,272
1,209
1,147
1,084
1,022
959
1,591
1,591
1,575
1,513
1,450
1,388
1,325
1,263
1,200
1,138
1,075
1,013
1,634
1,634
1,629
1,567
1,504
1,442
1,379
1,317
1,254
1,192
1,129
1,067
1,676
1,676
1,676
1,620
1,558
1,495
1,433
1,370
1,308
1,245
1,183
1,120
1,719
1,719
1,719
1,674
1,611
1,549
1,486
1,424
1,361
1,299
1,236
1,174
1,761
1,761
1,761
1,727
1,665
1,602
1,540
1,477
1,415
1,352
1,290
1,227
1,804
1,804
1,804
1,781
1,718
1,656
1,593
1,531
1,468
1,406
1,343
1,281
1,846
1,846
1,846
1,834
1,772
1,709
1,647
1,584
1,522
1,459
1,397
1,334
1,889
1,889
1,889
1,888
1,825
1,763
1,700
1,638
1,575
1,513
1,450
1,388
1,931
1,931
1,931
1,931
1,879
1,816
1,754
1,691
1,629
1,566
1,504
1,441
1,974
1,974
1,974
1,974
1,932
1,870
1,807
1,745
1,682
1,620
1,557
1,495
2,016
2,016
2,016
2,016
1,986
1,923
1,861
1,798
1,736
1,673
1,611
1,548
2,059
2,059
2,059
2,059
2,040
1,977
1,915
1,852
1,790
1,727
1,665
1,602
2,101
2,101
2,101
2,101
2,093
2,031
1,968
1,906
1,843
1,781
1,718
1,656
2,144
2,144
2,144
2,144
2,144
2,084
2,022
1,959
1,897
1,834
1,772
1,709
2,186
2,186
2,186
2,186
2,186
2,138
2,075
2,013
1,950
1,888
1,825
1,763
2,229
2,229
2,229
2,229
2,229
2,191
2,129
2,066
2,004
1,941
1,879
1,816
2,271
2,271
2,271
2,271
2,271
2,245
2,182
2,120
2,057
1,995
1,932
1,870
2,314
2,314
2,314
2,314
2,314
2,298
2,236
2,173
2,111
2,048
1,986
1,923
2,356
2,356
2,356
2,356
2,356
2,352
2,289
2,227
2,164
2,102
2,039
1,977
2,399
2,399
2,399
2,399
2,399
2,399
2,343
2,280
2,218
2,155
2,093
2,030
2,441
2,441
2,441
2,441
2,441
2,441
2,396
2,334
2,271
2,209
2,146
2,084
2,484
2,484
2,484
2,484
2,484
2,484
2,450
2,388
2,325
2,263
2,200
2,138

page 24

Single Persons – Annual Payroll Period

UTAH TABLE 13
If UT taxable wages are at
least
$0
5,000
6,700
8,400
10,100
11,800
13,500
15,200
16,900
18,600
20,300
22,000
23,700
25,400
27,100
28,800
30,500
32,200
33,900
35,600
37,300
39,000
40,700
42,400
44,100
45,800
47,500
49,200
50,900
52,600
54,300
56,000
57,700
59,400
61,100
62,800
64,500
66,200
67,900
69,600
71,300
73,000
74,700
76,400
78,100
79,800
81,500
83,200
84,900
86,600
88,300
90,000
91,700
93,400
95,100
96,800
98,500

14

but
less than
$5,000
6,700
8,400
10,100
11,800
13,500
15,200
16,900
18,600
20,300
22,000
23,700
25,400
27,100
28,800
30,500
32,200
33,900
35,600
37,300
39,000
40,700
42,400
44,100
45,800
47,500
49,200
50,900
52,600
54,300
56,000
57,700
59,400
61,100
62,800
64,500
66,200
67,900
69,600
71,300
73,000
74,700
76,400
78,100
79,800
81,500
83,200
84,900
86,600
88,300
90,000
91,700
93,400
95,100
96,800
98,500
100,200

Feb. 2008
SINGLE Persons - ANNUAL Payroll Period (1 pay period per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
43
0
0
0
0
0
0
0
0
0
0
0
128
3
0
0
0
0
0
0
0
0
0
0
213
88
0
0
0
0
0
0
0
0
0
0
298
173
48
0
0
0
0
0
0
0
0
0
391
266
141
16
0
0
0
0
0
0
0
0
498
373
248
123
0
0
0
0
0
0
0
0
605
480
355
230
105
0
0
0
0
0
0
0
712
587
462
337
212
87
0
0
0
0
0
0
819
694
569
444
319
194
69
0
0
0
0
0
926
801
676
551
426
301
176
51
0
0
0
0
1,034
909
784
659
534
409
284
159
34
0
0
0
1,141
1,016
891
766
641
516
391
266
141
16
0
0
1,248
1,123
998
873
748
623
498
373
248
123
0
0
1,355
1,230
1,105
980
855
730
605
480
355
230
105
0
1,462
1,337
1,212
1,087
962
837
712
587
462
337
212
87
1,568
1,444
1,319
1,194
1,069
944
819
694
569
444
319
194
1,653
1,551
1,426
1,301
1,176
1,051
926
801
676
551
426
301
1,738
1,658
1,533
1,408
1,283
1,158
1,033
908
783
658
533
408
1,823
1,765
1,640
1,515
1,390
1,265
1,140
1,015
890
765
640
515
1,908
1,872
1,747
1,622
1,497
1,372
1,247
1,122
997
872
747
622
1,993
1,980
1,855
1,730
1,605
1,480
1,355
1,230
1,105
980
855
730
2,078
2,078
1,962
1,837
1,712
1,587
1,462
1,337
1,212
1,087
962
837
2,163
2,163
2,069
1,944
1,819
1,694
1,569
1,444
1,319
1,194
1,069
944
2,248
2,248
2,176
2,051
1,926
1,801
1,676
1,551
1,426
1,301
1,176
1,051
2,333
2,333
2,283
2,158
2,033
1,908
1,783
1,658
1,533
1,408
1,283
1,158
2,418
2,418
2,390
2,265
2,140
2,015
1,890
1,765
1,640
1,515
1,390
1,265
2,503
2,503
2,497
2,372
2,247
2,122
1,997
1,872
1,747
1,622
1,497
1,372
2,588
2,588
2,588
2,479
2,354
2,229
2,104
1,979
1,854
1,729
1,604
1,479
2,673
2,673
2,673
2,586
2,461
2,336
2,211
2,086
1,961
1,836
1,711
1,586
2,758
2,758
2,758
2,693
2,568
2,443
2,318
2,193
2,068
1,943
1,818
1,693
2,843
2,843
2,843
2,801
2,676
2,551
2,426
2,301
2,176
2,051
1,926
1,801
2,928
2,928
2,928
2,908
2,783
2,658
2,533
2,408
2,283
2,158
2,033
1,908
3,013
3,013
3,013
3,013
2,890
2,765
2,640
2,515
2,390
2,265
2,140
2,015
3,098
3,098
3,098
3,098
2,997
2,872
2,747
2,622
2,497
2,372
2,247
2,122
3,183
3,183
3,183
3,183
3,104
2,979
2,854
2,729
2,604
2,479
2,354
2,229
3,268
3,268
3,268
3,268
3,211
3,086
2,961
2,836
2,711
2,586
2,461
2,336
3,353
3,353
3,353
3,353
3,318
3,193
3,068
2,943
2,818
2,693
2,568
2,443
3,438
3,438
3,438
3,438
3,425
3,300
3,175
3,050
2,925
2,800
2,675
2,550
3,523
3,523
3,523
3,523
3,523
3,407
3,282
3,157
3,032
2,907
2,782
2,657
3,608
3,608
3,608
3,608
3,608
3,514
3,389
3,264
3,139
3,014
2,889
2,764
3,693
3,693
3,693
3,693
3,693
3,622
3,497
3,372
3,247
3,122
2,997
2,872
3,778
3,778
3,778
3,778
3,778
3,729
3,604
3,479
3,354
3,229
3,104
2,979
3,863
3,863
3,863
3,863
3,863
3,836
3,711
3,586
3,461
3,336
3,211
3,086
3,948
3,948
3,948
3,948
3,948
3,943
3,818
3,693
3,568
3,443
3,318
3,193
4,033
4,033
4,033
4,033
4,033
4,033
3,925
3,800
3,675
3,550
3,425
3,300
4,118
4,118
4,118
4,118
4,118
4,118
4,032
3,907
3,782
3,657
3,532
3,407
4,203
4,203
4,203
4,203
4,203
4,203
4,139
4,014
3,889
3,764
3,639
3,514
4,288
4,288
4,288
4,288
4,288
4,288
4,246
4,121
3,996
3,871
3,746
3,621
4,373
4,373
4,373
4,373
4,373
4,373
4,353
4,228
4,103
3,978
3,853
3,728
4,458
4,458
4,458
4,458
4,458
4,458
4,458
4,335
4,210
4,085
3,960
3,835
4,543
4,543
4,543
4,543
4,543
4,543
4,543
4,443
4,318
4,193
4,068
3,943
4,628
4,628
4,628
4,628
4,628
4,628
4,628
4,550
4,425
4,300
4,175
4,050
4,713
4,713
4,713
4,713
4,713
4,713
4,713
4,657
4,532
4,407
4,282
4,157
4,798
4,798
4,798
4,798
4,798
4,798
4,798
4,764
4,639
4,514
4,389
4,264
4,883
4,883
4,883
4,883
4,883
4,883
4,883
4,871
4,746
4,621
4,496
4,371
4,968
4,968
4,968
4,968
4,968
4,968
4,968
4,968
4,853
4,728
4,603
4,478

page 25

Married Persons – Annual Payroll Period

UTAH TABLE 14
If UT taxable wages are at
least
$0
5,000
6,700
8,400
10,100
11,800
13,500
15,200
16,900
18,600
20,300
22,000
23,700
25,400
27,100
28,800
30,500
32,200
33,900
35,600
37,300
39,000
40,700
42,400
44,100
45,800
47,500
49,200
50,900
52,600
54,300
56,000
57,700
59,400
61,100
62,800
64,500
66,200
67,900
69,600
71,300
73,000
74,700
76,400
78,100
79,800
81,500
83,200
84,900
86,600
88,300
90,000
91,700
93,400
95,100
96,800
98,500

14

but
less than
$5,000
6,700
8,400
10,100
11,800
13,500
15,200
16,900
18,600
20,300
22,000
23,700
25,400
27,100
28,800
30,500
32,200
33,900
35,600
37,300
39,000
40,700
42,400
44,100
45,800
47,500
49,200
50,900
52,600
54,300
56,000
57,700
59,400
61,100
62,800
64,500
66,200
67,900
69,600
71,300
73,000
74,700
76,400
78,100
79,800
81,500
83,200
84,900
86,600
88,300
90,000
91,700
93,400
95,100
96,800
98,500
100,200

Feb. 2008
MARRIED Persons - ANNUAL Payroll Period (1 pay period per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
88
0
0
0
0
0
0
0
0
0
0
0
173
48
0
0
0
0
0
0
0
0
0
0
258
133
8
0
0
0
0
0
0
0
0
0
343
218
93
0
0
0
0
0
0
0
0
0
428
303
178
53
0
0
0
0
0
0
0
0
513
388
263
138
13
0
0
0
0
0
0
0
616
491
366
241
116
0
0
0
0
0
0
0
723
598
473
348
223
98
0
0
0
0
0
0
831
706
581
456
331
206
81
0
0
0
0
0
938
813
688
563
438
313
188
63
0
0
0
0
1,045
920
795
670
545
420
295
170
45
0
0
0
1,152
1,027
902
777
652
527
402
277
152
27
0
0
1,259
1,134
1,009
884
759
634
509
384
259
134
9
0
1,366
1,241
1,116
991
866
741
616
491
366
241
116
0
1,473
1,348
1,223
1,098
973
848
723
598
473
348
223
98
1,580
1,455
1,330
1,205
1,080
955
830
705
580
455
330
205
1,687
1,562
1,437
1,312
1,187
1,062
937
812
687
562
437
312
1,794
1,669
1,544
1,419
1,294
1,169
1,044
919
794
669
544
419
1,902
1,777
1,652
1,527
1,402
1,277
1,152
1,027
902
777
652
527
2,009
1,884
1,759
1,634
1,509
1,384
1,259
1,134
1,009
884
759
634
2,116
1,991
1,866
1,741
1,616
1,491
1,366
1,241
1,116
991
866
741
2,223
2,098
1,973
1,848
1,723
1,598
1,473
1,348
1,223
1,098
973
848
2,330
2,205
2,080
1,955
1,830
1,705
1,580
1,455
1,330
1,205
1,080
955
2,418
2,312
2,187
2,062
1,937
1,812
1,687
1,562
1,437
1,312
1,187
1,062
2,503
2,419
2,294
2,169
2,044
1,919
1,794
1,669
1,544
1,419
1,294
1,169
2,588
2,526
2,401
2,276
2,151
2,026
1,901
1,776
1,651
1,526
1,401
1,276
2,673
2,633
2,508
2,383
2,258
2,133
2,008
1,883
1,758
1,633
1,508
1,383
2,758
2,740
2,615
2,490
2,365
2,240
2,115
1,990
1,865
1,740
1,615
1,490
2,843
2,843
2,723
2,598
2,473
2,348
2,223
2,098
1,973
1,848
1,723
1,598
2,928
2,928
2,830
2,705
2,580
2,455
2,330
2,205
2,080
1,955
1,830
1,705
3,013
3,013
2,937
2,812
2,687
2,562
2,437
2,312
2,187
2,062
1,937
1,812
3,098
3,098
3,044
2,919
2,794
2,669
2,544
2,419
2,294
2,169
2,044
1,919
3,183
3,183
3,151
3,026
2,901
2,776
2,651
2,526
2,401
2,276
2,151
2,026
3,268
3,268
3,258
3,133
3,008
2,883
2,758
2,633
2,508
2,383
2,258
2,133
3,353
3,353
3,353
3,240
3,115
2,990
2,865
2,740
2,615
2,490
2,365
2,240
3,438
3,438
3,438
3,347
3,222
3,097
2,972
2,847
2,722
2,597
2,472
2,347
3,523
3,523
3,523
3,454
3,329
3,204
3,079
2,954
2,829
2,704
2,579
2,454
3,608
3,608
3,608
3,561
3,436
3,311
3,186
3,061
2,936
2,811
2,686
2,561
3,693
3,693
3,693
3,669
3,544
3,419
3,294
3,169
3,044
2,919
2,794
2,669
3,778
3,778
3,778
3,776
3,651
3,526
3,401
3,276
3,151
3,026
2,901
2,776
3,863
3,863
3,863
3,863
3,758
3,633
3,508
3,383
3,258
3,133
3,008
2,883
3,948
3,948
3,948
3,948
3,865
3,740
3,615
3,490
3,365
3,240
3,115
2,990
4,033
4,033
4,033
4,033
3,972
3,847
3,722
3,597
3,472
3,347
3,222
3,097
4,118
4,118
4,118
4,118
4,079
3,954
3,829
3,704
3,579
3,454
3,329
3,204
4,203
4,203
4,203
4,203
4,186
4,061
3,936
3,811
3,686
3,561
3,436
3,311
4,288
4,288
4,288
4,288
4,288
4,168
4,043
3,918
3,793
3,668
3,543
3,418
4,373
4,373
4,373
4,373
4,373
4,275
4,150
4,025
3,900
3,775
3,650
3,525
4,458
4,458
4,458
4,458
4,458
4,382
4,257
4,132
4,007
3,882
3,757
3,632
4,543
4,543
4,543
4,543
4,543
4,490
4,365
4,240
4,115
3,990
3,865
3,740
4,628
4,628
4,628
4,628
4,628
4,597
4,472
4,347
4,222
4,097
3,972
3,847
4,713
4,713
4,713
4,713
4,713
4,704
4,579
4,454
4,329
4,204
4,079
3,954
4,798
4,798
4,798
4,798
4,798
4,798
4,686
4,561
4,436
4,311
4,186
4,061
4,883
4,883
4,883
4,883
4,883
4,883
4,793
4,668
4,543
4,418
4,293
4,168
4,968
4,968
4,968
4,968
4,968
4,968
4,900
4,775
4,650
4,525
4,400
4,275

page 26

Single Persons – Daily or Miscellaneous Payroll Period

UTAH TABLE 15
If UT taxable wages are at
least
$0
19
26
32
39
45
52
58
65
72
78
85
91
98
104
111
117
124
130
137
143
150
157
163
170
176
183
189
196
202
209
215
222
228
235
242
248
255
261
268
274
281
287
294
300
307
313
320
327
333
340
346
353
359
366
372
379

14

but
less than
$19
26
32
39
45
52
58
65
72
78
85
91
98
104
111
117
124
130
137
143
150
157
163
170
176
183
189
196
202
209
215
222
228
235
242
248
255
261
268
274
281
287
294
300
307
313
320
327
333
340
346
353
359
366
372
379
385

Feb. 2008
SINGLE Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
2
1
1
0
0
0
0
0
0
0
0
0
2
1
1
0
0
0
0
0
0
0
0
0
2
2
1
1
0
0
0
0
0
0
0
0
3
2
2
1
1
0
0
0
0
0
0
0
3
3
2
2
1
1
0
0
0
0
0
0
4
3
3
2
2
1
1
0
0
0
0
0
4
3
3
3
2
2
1
1
0
0
0
0
4
4
3
3
2
2
2
1
1
0
0
0
5
4
4
3
3
2
2
1
1
0
0
0
5
5
4
4
3
3
2
2
1
1
0
0
6
5
5
4
4
3
3
2
2
1
1
0
6
6
5
5
4
4
3
3
2
2
1
1
6
6
5
5
5
4
4
3
3
2
2
1
7
6
6
5
5
4
4
3
3
3
2
2
7
7
6
6
5
5
4
4
3
3
2
2
7
7
7
6
6
5
5
4
4
3
3
2
8
8
7
7
6
6
5
5
4
4
3
3
8
8
8
7
7
6
6
5
5
4
4
3
8
8
8
7
7
7
6
6
5
5
4
4
9
9
8
8
7
7
6
6
5
5
5
4
9
9
9
8
8
7
7
6
6
5
5
4
9
9
9
9
8
8
7
7
6
6
5
5
10
10
10
9
9
8
8
7
7
6
6
5
10
10
10
10
9
9
8
8
7
7
6
6
10
10
10
10
9
9
9
8
8
7
7
6
11
11
11
10
10
9
9
8
8
7
7
7
11
11
11
11
10
10
9
9
8
8
7
7
11
11
11
11
11
10
10
9
9
8
8
7
12
12
12
12
11
11
10
10
9
9
8
8
12
12
12
12
12
11
11
10
10
9
9
8
12
12
12
12
12
11
11
10
10
10
9
9
13
13
13
13
12
12
11
11
10
10
9
9
13
13
13
13
13
12
12
11
11
10
10
9
13
13
13
13
13
13
12
12
11
11
10
10
14
14
14
14
14
13
13
12
12
11
11
10
14
14
14
14
14
14
13
13
12
12
11
11
14
14
14
14
14
14
13
13
12
12
12
11
15
15
15
15
15
14
14
13
13
12
12
11
15
15
15
15
15
15
14
14
13
13
12
12
15
15
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15
15
14
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13
12
16
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15
15
14
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13
13
16
16
16
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15
15
14
14
13
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14
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14
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15
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17
17
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18
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17
17
16
16
18
18
18
18
18
18
18
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16
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17

page 27

Married Persons – Daily or Miscellaneous Payroll Period

UTAH TABLE 16
If UT taxable wages are at
least
$0
19
26
32
39
45
52
58
65
72
78
85
91
98
104
111
117
124
130
137
143
150
157
163
170
176
183
189
196
202
209
215
222
228
235
242
248
255
261
268
274
281
287
294
300
307
313
320
327
333
340
346
353
359
366
372
379

14

but
less than
$19
26
32
39
45
52
58
65
72
78
85
91
98
104
111
117
124
130
137
143
150
157
163
170
176
183
189
196
202
209
215
222
228
235
242
248
255
261
268
274
281
287
294
300
307
313
320
327
333
340
346
353
359
366
372
379
385

Feb. 2008
MARRIED Persons - DAILY or MISCELLANEOUS Payroll Period (260 pay periods per year)
Find wages in "If UT taxable wages are" columns. Find number of withholding allowances claimed on Federal W-4.
Read across table to where the wages row and withholding allowances column intersect. This is amount to withhold.
Withholding Allowances Claimed on Federal Form W-4
0
1
2
3
4
5
6
7
8
9
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
2
1
1
0
0
0
0
0
0
0
0
0
2
1
1
1
0
0
0
0
0
0
0
0
2
2
1
1
0
0
0
0
0
0
0
0
3
2
2
1
1
0
0
0
0
0
0
0
3
3
2
2
1
1
0
0
0
0
0
0
4
3
3
2
2
1
1
0
0
0
0
0
4
4
3
3
2
2
1
1
0
0
0
0
4
4
3
3
3
2
2
1
1
0
0
0
5
4
4
3
3
2
2
1
1
1
0
0
5
5
4
4
3
3
2
2
1
1
0
0
6
5
5
4
4
3
3
2
2
1
1
0
6
6
5
5
4
4
3
3
2
2
1
1
6
6
6
5
5
4
4
3
3
2
2
1
7
6
6
5
5
4
4
4
3
3
2
2
7
7
6
6
5
5
4
4
3
3
3
2
8
7
7
6
6
5
5
4
4
3
3
2
8
8
7
7
6
6
5
5
4
4
3
3
9
8
8
7
7
6
6
5
5
4
4
3
9
8
8
8
7
7
6
6
5
5
4
4
9
9
8
8
7
7
6
6
6
5
5
4
10
9
9
8
8
7
7
6
6
5
5
4
10
10
9
9
8
8
7
7
6
6
5
5
10
10
10
9
9
8
8
7
7
6
6
5
11
11
10
10
9
9
8
8
7
7
6
6
11
11
10
10
10
9
9
8
8
7
7
6
11
11
11
10
10
9
9
8
8
8
7
7
12
12
11
11
10
10
9
9
8
8
7
7
12
12
12
11
11
10
10
9
9
8
8
7
12
12
12
12
11
11
10
10
9
9
8
8
13
13
13
12
12
11
11
10
10
9
9
8
13
13
13
12
12
12
11
11
10
10
9
9
13
13
13
13
12
12
11
11
10
10
10
9
14
14
14
13
13
12
12
11
11
10
10
9
14
14
14
14
13
13
12
12
11
11
10
10
14
14
14
14
14
13
13
12
12
11
11
10
15
15
15
15
14
14
13
13
12
12
11
11
15
15
15
15
14
14
13
13
13
12
12
11
15
15
15
15
15
14
14
13
13
12
12
11
16
16
16
16
15
15
14
14
13
13
12
12
16
16
16
16
16
15
15
14
14
13
13
12
16
16
16
16
16
16
15
15
14
14
13
13
16
16
16
16
16
16
16
15
15
14
14
13
17
17
17
17
17
16
16
15
15
15
14
14
17
17
17
17
17
17
16
16
15
15
14
14
17
17
17
17
17
17
17
16
16
15
15
14
18
18
18
18
18
18
17
17
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15
18
18
18
18
18
18
18
17
17
16
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15
18
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18
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18
18
18
17
17
16
16
19
19
19
19
19
19
18
18
17
17
17
16
19
19
19
19
19
19
19
18
18
17
17
16

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