Taxation of Employee Benefits: Utah
Federal law and guidance on this subject should be reviewed together with this section.
Author: Brightmine Editorial Team
Summary
- Same-sex marriage is legal in Utah and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. Same-sex civil unions and domestic partnerships are not recognized in the state, and the value of such benefits provided to an employee's same-sex civil union partner or domestic partner, and/or their dependents, is subject to income tax withholding. See Same-Sex Couple Health Insurance Benefits.