UT withholding tax bonds.
1% of the bond amount.

When the Utah State Tax Commission demands security before it will issue or restore a withholding tax licence, the instrument is a corporate surety bond on form TC-763WT, sized by the Commission between $25,000 and $500,000 under Utah Code 59-10-405.5. Pricing is 1% of the bond amount, $100 minimum, and the bond issues the moment you pay. The application collects no credit information, and most applications approve instantly.

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Filed with the Utah State Tax Commission on form TC-763WT, bound to the people of the State of Utah

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Amount is set by the Commission, never below $25,000 or above $500,000

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1% of the bond amount, $100 minimum — enter your amount and the exact price appears at the application

1% rate$100 minimumInstantissued the moment you payNo credit sectionin the application

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How it works

Apply to filed in one sitting.

A withholding bond stands between you and a licence you cannot trade without. Enter your amount, pay, and get the original to the Commission:

TODAY · ONLINE

Apply online

Business details, the county the principal sits in, your Utah certificate number, the bond amount the Commission demanded, a term and an effective date. That is the application — no financials, no credit section.

INSTANTLY

Pay & e-sign

The premium is 1% of the bond amount with a $100 minimum, priced at checkout, so the bond issues the moment you pay. Your executed bond and power of attorney generate on the spot.

SAME DAY

File with the Tax Commission

Form TC-763WT is countersigned by a resident agent and notarized for the principal, then filed with the Commission. Send the original — wet-ink is the norm on this one.

About this bond

What it is and who needs it.

What the withholding tax bond guarantees

Every Utah employer that withholds tax from wages holds a withholding tax licence. Section 59-10-405.5 lets the Tax Commission condition that licence on security in two situations: where a licence was previously revoked for a delinquency — the applicant's own, a fiduciary's, or that of a business the applicant was required to collect and pay over for — or where a delinquency in withholding, reporting, or remitting exists for any of those parties. The Commission may also require an existing licensee to post a bond, or to increase one already on file, if it determines that is necessary to ensure compliance.

The bond is executed by the licensee as principal with a corporate surety and is payable to the commission, conditioned on faithful performance of every requirement of Title 59, Chapter 10, Part 4: withholding and remitting the amounts due, and paying penalties under Section 59-1-401 and interest under Section 59-1-402. Form TC-763WT binds principal and surety jointly and severally to the people of the State of Utah, and requires a surety certified by the Utah Department of Insurance with a rating of at least B+ from A.M. Best.

Two features of the form drive how employers manage it. The bond stays in continuous force until terminated, and a surety terminates only by giving the Commission 30 days written notice by certified mail — after which liability that accrued before termination survives, whether or not the Commission had assessed or even known about it. And the Commission expressly reserves the right to require a larger bond at any time. The bond is also non-transferable, so a change of entity means a new filing.

Utah Code 59-10-405.5 · form TC-763WTUtah Code 59-10-405.5(5) requires an applicant to post a bond with the commission before a withholding tax licence may issue where a licence was revoked for a delinquency, or where a delinquency in withholding, reporting or remitting exists, for the applicant, a fiduciary of the applicant, or a person for which either is required to collect, truthfully account for and pay over; Subsection (5)(b) lets the commission require a licensee to post or increase a bond where necessary to ensure compliance, and (5)(c) permits a waiver where the applicant is complying with a commission-approved payment agreement relating to the delinquency. Subsection (6)(a) requires the bond to be executed by the applicant or licensee as principal with a corporate surety and payable to the commission, conditioned on faithful performance of all requirements of Title 59, Chapter 10, Part 4, including withholding or remitting amounts, penalties under Section 59-1-401 and interest under Section 59-1-402. Subsections (6)(b) and (6)(c) base the amount on commission estimates of amounts withheld, reported or remitted plus any delinquency, and (6)(d) provides that the bond may not be less than $25,000 or exceed $500,000. Form TC-763WT binds principal and surety to the people of the State of Utah, requires a surety certified by the Utah Department of Insurance rated at least B+ with A.M. Best, allows the surety to terminate on 30 days written notice by certified mail to the Taxpayer Services Division while preserving liability accrued before termination, reserves the commission's right to require a greater bond, and states that the bond is non-transferable. Use the amount on the commission's demand.

You need this bond if you are

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An employer whose withholding tax licence was revoked for a delinquency and is applying again

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Carrying a withholding, reporting or remitting delinquency that the Commission wants secured

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A licensee the Commission has asked to post or increase a bond to ensure compliance

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A payroll or PEO principal standing behind amounts collected for another business

One application, issued at checkout.

These are the actual issuing fields, including the Utah certificate number and principal county form TC-763WT calls for — no credit section, because this application doesn't collect credit information.

Start the application →

FAQ

Common questions.

How much is the Utah withholding tax bond?The premium is 1% of the bond amount the Commission demanded, with a $100 minimum. Enter that figure and the exact price appears at the application — no quote round-trip.

What amount should I enter?The amount on the Tax Commission's demand. Section 59-10-405.5(6) has the Commission calculate it from its estimates of what you withhold, report and remit, plus the amount of any delinquency involved — and caps the result: it may not be less than $25,000 or exceed $500,000.

Do I pay the full bond amount?No. You pay the premium — 1% of the bond amount, $100 minimum. The bond amount is the surety's maximum liability on the Commission's demand for unpaid withholding tax, interest and penalties; nobody holds your money.

Can I avoid the bond entirely?Sometimes. Section 59-10-405.5(5)(c) lets the Commission waive the requirement for an applicant whose licence was revoked for a delinquency if that applicant is in compliance with a payment agreement, relating to the delinquency, that the Commission has approved. If you are on an approved plan and current, ask before you buy.

Is there a credit check?The application collects no credit information, so most applicants approve instantly. If a check ever runs on this bond, it's a soft pull that won't affect your score.

Related bonds

Other Utah bonds.

Clear the Commission's bond demand.

Enter the demanded amount, see the exact price, and file TC-763WT with the Tax Commission. Free until issued.

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Your premiumfrom $100

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UT withholding tax bonds.1% of the bond amount.