The Utah Payments section is used to report certain payments, withholding credits, and refund elections that may reduce your tax liability or affect your refund.
In many cases, Utah withholding reported on your federal forms automatically carries to your Utah return. However, you may need to review this section to claim additional withholding credits or choose how you'd like any Utah refund applied.
The Utah Payments section may include:
- Apply Refund to Next Year's Utah Taxes
- Deposit Refund into a my529 (Utah Educational Savings Plan) Account
- Utah Pass-Through Entity Withholding
- Other Withholding from Forms 1099
- Utah Mineral Production Withholding
Apply Your Refund to Next Year's Utah Taxes
If you're entitled to a Utah refund, you can choose to apply all or part of that refund to your estimated Utah income taxes for the following tax year.
Instead of receiving the selected amount as part of your refund, Utah will apply it as a credit toward your future tax liability.
Why would I do this?
Applying your refund to next year's taxes may be helpful if you:
- Expect to owe Utah tax next year.
- Make estimated tax payments.
- Want to reduce future out-of-pocket tax payments.
Important
You can only apply an amount up to the refund available on your Utah return. If your return results in a balance due, no amount can be applied to next year's taxes.
Deposit Your Refund into a my529 Account
Utah allows taxpayers to contribute all or part of their state income tax refund to a my529 Educational Savings Plan account.
A my529 account is a qualified education savings plan designed to help families save for future education expenses.
How does this work?
You may designate a portion of your Utah refund to be deposited directly into an eligible my529 account.
The contribution will reduce the refund issued to you by the amount deposited into the account.
Benefits of a my529 Account
Funds in a my529 account can generally be used for qualified education expenses, such as:
- College tuition
- Fees
- Books and supplies
- Certain K-12 education expenses
- Other qualified educational costs
Utah Pass-Through Entity Withholding
If you're a partner, member, or shareholder in a pass-through entity, Utah income tax may have been withheld and paid on your behalf.
Pass-through entities include:
- Partnerships
- Limited Liability Companies (LLCs)
- S Corporations
You may claim a credit for Utah tax withheld by the entity.
Where can I find this information?
The withholding amount is typically reported on:
- Utah Schedule K-1
- Entity tax statements
- Other Utah tax documents provided by the business
Other Withholding from Forms 1099
If Utah income tax was withheld from income reported on a Form 1099, you may be able to claim that withholding on your Utah return.
Common examples include:
- Form 1099-NEC
- Form 1099-MISC
- Form 1099-R
- Other Forms 1099 reporting Utah withholding
Be sure the withholding information is entered accurately to receive proper credit.
Utah Mineral Production Withholding
Taxpayers who receive income from Utah mineral production may have Utah tax withheld from those payments.
Mineral production income can include revenue from:
- Oil production
- Natural gas production
- Mining activities
- Other mineral extraction operations
Any Utah tax withheld from these payments may be claimed as a credit on your Utah return.
Where can I find this information?
Review the statements or tax documents provided by the payer for any Utah mineral production withholding amounts.
How Do I Access the Utah Payments Section?
- Navigate to the Utah Return section.
- Select Payments.
- Review any payments, withholding, or refund options that apply to your situation.
- Enter the appropriate amounts and supporting information.
- Continue through the remainder of the Utah return.
What Records Should I Keep?
Keep any documents supporting payments or withholding claimed on your return, including:
- Forms W-2
- Forms 1099
- Utah Schedule K-1s
- Mineral production statements
- my529 account information
- Records of estimated tax payments
Keeping these documents with your tax records can help support your return if the Utah State Tax Commission requests additional information.