Form TC-40W at a glance
What it is: TC-40W is the Utah Withholding Tax Schedule for Mineral Production and Pass-through Withholding.
Where and when to file: Submit page ONLY if data entered. Attach completed schedule to your Utah Income Tax Return. Do not attach W-2s or 1099s to your Utah return.
A filled-in Form TC-40W example: one W-2 with Utah withholding
How to fill out Form TC-40W, box by box
Part 1 - Utah Withholding Tax Schedule
Do not send your W-2s or 1099s with your return. Instead enter W-2 or 1099 information on the form, but only if there is Utah withholding on the form.
Enter your SSN and your last name.
Enter the employer/payer ID number from W-2 box “b” or 1099.
Enter the Utah withholding ID number from W-2 box “15” or 1099 (14 characters, ending in WTH, no hyphens).
Enter the employer/payer name and address from W-2 box “c” or 1099.
Enter “X” if reporting Utah withholding from form 1099.
Enter the employee's Social Security number from W-2 box “a” or 1099.
Enter the Utah wages or income from W-2 box “16” or 1099.
Enter the Utah withholding tax from W-2 box “17” or 1099.
Use additional forms TC-40W if you have more than four W-2s and/or 1099s with Utah withholding tax.
Total Utah withholding tax from all lines 7.
If you have nothing to enter on TC-40W, page 2, enter this total on TC-40, page 2, line 33.
If you have entries on TC-40W, page 2, enter this total on TC-40, page 3, Part 5, line 1.
Part 2 - Utah Mineral Production Withholding Tax - TC-675R
Enter TC-675R or Schedule K-1 information. Do not send TC-675R or Utah Schedules K-1 with return.
Enter the producer's EIN from box “2” of TC-675R.
Enter the producer's name from box “1” of TC-675R.
Enter the producer's Utah withholding number from box “3” of TC-675R (14 characters, ending in WMP, no hyphens).
Enter the pass-through entity EIN if credit from partnership or S corporation (enter EIN from Utah Schedule K-1).
Enter the Utah mineral production withholding tax from box “6” of TC-675R or from Utah Schedule K-1.
Total mineral production withholding tax from all lines 5. Enter here and on TC-40, page 3, Part 5, line 2.
Part 3 - Utah Pass-through Entity Taxpayer Withholding - Utah Schedule K-1
Enter the information. Do not send Utah Schedule(s) K-1 with return.
Enter the pass-through entity EIN from Utah Schedule K-1 box “A”.
Enter the name of pass-through entity from Utah Schedule K-1 box “B”.
Enter the Utah withholding tax paid by pass-through entity.
Total pass-through withholding tax from all lines 3. Enter here and on TC-40, page 3, Part 5, line 3.
More rules for Form TC-40W
Submit page ONLY if data entered.
Use additional TC-40Ws if needed.
Sources
[1] Form TC-40W (2025), Utah Withholding Tax Schedule, Mineral Production and Pass-through Withholding, Utah State Tax Commission (the Official source link on this page).
