Do I have to file 1099s with Utah?
| Form | Utah tax withheld | No withholding |
|---|---|---|
| All 1099 types | Direct | Not required |
The rules for tax year 2026
| Forms filed with the state | Only 1099s (and W-2s) that report Utah tax withheld, filed with the annual reconciliation. If no Utah withholding was required on a 1099, the form is not submitted and the payment is not reported. |
| Who must file | Every Utah withholding account holder that withheld Utah tax from 1099 payments (e.g., pensions, nonresident professional athletes, voluntary withholding); mineral producers file TC-675R statements separately. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Only 1099s with Utah tax withheld; no own threshold"if you are not required to withhold Utah tax on a form 1099, you are not required to submit the 1099 form." TI-03: "You only need to file 1099 information with Utah when Utah income tax has been withheld."Source: Publication 14, Withholding Tax Guide |
| State 1099-K threshold | Not addressed on the state's pages; the federal rule applies.Source: Publication 14, Withholding Tax Guide |
| State backup withholding | None foundNo state backup withholding rule found in Pub 14 (Rev. 4/26).Source: Publication 14, Withholding Tax GuideFull detail: Utah backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for nonresident contractors (Pub 14 covers nonresident employees and professional athlete worksheet only)Source: Publication 14, Withholding Tax GuideFull detail: Utah backup and nonresident withholding |
| Where to file | Taxpayer Access Point (TAP): File W-2s, 1099s, TC-675Rs, Withholding Returns |
| File format for tax year 2026 | Pub 1220 or ExcelSee the specifications below. |
| Annual transmittal or reconciliation | Annual reconciliation combined with fourth-quarter TC-941E (or annual return), filed in TAP with W-2/1099 dataDue: January 31Form: TC-941E Utah Withholding Return Instructions |
| Due dates | "Annual Reconciliations, W-2s and 1099s: You must file electronically by January 31." Paper withholding forms rejected. No NEC vs other distinction.Source: Publication 14, Withholding Tax Guide |
| Combined Federal/State (CF/SF) | "Utah does not yet participate in the Combined Federal/State Filing Program, so the Code K record is not required." Nothing on IRIS.Source: TI-03 Withholding File Layouts |
| Penalties | Late reconciliation: $50 if over 14 days late; $30 per W-2/1099 15-30 days late (max $75,000); $60 per form 31 days late to June 1 (max $200,000); $100 per form after June 1 (max $500,000). Utah Code 59-1-401(8),(13).Source: Publication 14, Withholding Tax Guide |
How to file, step by step
- Confirm Utah tax was withheld on the 1099; if not, no Utah filing.
- Sign in to TAP (tap.utah.gov) with File W-2s, 1099s, TC-675Rs, Withholding Returns access.
- Choose Fixed Length File Upload (Pub 1220 .txt with Utah B-record fields) or Excel Import using the Utah 1099 template (required file if 250+ forms).
- Fix any errors shown and submit; print confirmation.
- File the annual reconciliation with the Q4/annual return by January 31, ensuring 1099 withholding balances.
File specifications and filing system
- TI-03 Withholding File Layouts: W-2, W-2c, 1099, TC-675R, TC-941E, TC-941M (Rev. 12/24)
- Utah Withholding 1099 Excel Instructions (Rev. 5.11.2017)
- Filing system: Taxpayer Access Point (TAP): File W-2s, 1099s, TC-675Rs, Withholding Returns
State pages checked (5)
Questions people ask about Utah
Do I have to file 1099s directly with Utah?
File directly with Utah only when Utah tax was withheld; without withholding there is nothing to file with the state. Every Utah withholding account holder that withheld Utah tax from 1099 payments (e.g., pensions, nonresident professional athletes, voluntary withholding); mineral producers file TC-675R statements separately.
Which 1099 forms does Utah require?
Only 1099s (and W-2s) that report Utah tax withheld, filed with the annual reconciliation. If no Utah withholding was required on a 1099, the form is not submitted and the payment is not reported.
When are 1099s due in Utah?
"Annual Reconciliations, W-2s and 1099s: You must file electronically by January 31." Paper withholding forms rejected. No NEC vs other distinction.
How do I file 1099s with Utah?
Confirm Utah tax was withheld on the 1099; if not, no Utah filing. Sign in to TAP (tap.utah.gov) with File W-2s, 1099s, TC-675Rs, Withholding Returns access. Choose Fixed Length File Upload (Pub 1220 .txt with Utah B-record fields) or Excel Import using the Utah 1099 template (required file if 250+ forms). Fix any errors shown and submit; print confirmation. File the annual reconciliation with the Q4/annual return by January 31, ensuring 1099 withholding balances.
Does Utah have its own 1099-K threshold?
Not addressed on the state's pages; the federal rule applies.
Does Utah require withholding on payments to nonresident contractors?
Not addressed for nonresident contractors (Pub 14 covers nonresident employees and professional athlete worksheet only) See the Utah backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Utah adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Utah who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.