TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes
Forms
TC-941E, TC-675R
State withholding

Utah backup withholding and nonresident contractor withholding

Utah’s regime covers mineral production payments to everyone. Utah Code 59-6-102 requires producers to withhold at the Utah individual income tax rate on payments for interests in mines, wells and other mineral production in Utah to any recipient, resident or not, with the amount a refundable credit on the recipient’s return. Producers file Form TC-941E quarterly and give each recipient Form TC-675R. No backup withholding or nonresident contractor rule was found in Utah Code 59-10-402.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Utah does not require
  4. Pass-through entity withholding
  5. From the source
  6. Sources

Status

State backup withholdingNot required (inferred)

Inferred: no provision found in the saved statute or guide

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full)

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Utah exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Utah next to its neighbours, and the Utah 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Mineral production payments only: all producers must withhold on payments for interests in mines, wells and other mineral production in Utah to any recipient (resident or nonresident). Not nonresident-specific; no contractor or entertainer rule.
Threshold
None stated on the Tax Commission page
Rate
Utah individual income tax rate for the year (Tax Commission: “The income tax rate for Utah can change from year to year”)
Statute
Utah Code 59-6-102 (Mineral Production Tax Withholding)
Withholding return
Form TC-941E (quarterly, electronic via TAP; monthly payments if $1,000 or more per month)
Exemption certificate or waiver
None
Payee statement
Form TC-675R (Statement of Utah Tax Withheld on Mineral Production) to each recipient; filed with the annual reconciliation
Due dates
Quarterly returns; annual reconciliation with TC-675Rs as part of the fourth quarter return
Exceptions
Per Utah Code 59-6-102 (exempt entities); not detailed on the page

What Utah does not require

State backup withholding

No state backup withholding: Utah Code 59-10-402 (employer wage withholding); no backup-withholding provision

Basis: Inferred: no provision found in the saved statute or guide.

Pass-through entity withholding (out of scope)

Utah requires pass-through entities to withhold for nonresident owners (59-10-1403.2; Form TC-65/TC-20S Schedule N). Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“All producers must withhold taxes on any payments regarding mineral production from Utah sources”

Utah State Tax Commission, Mineral Production Withholding, read November 1, 2026

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

Related guides