The rules
| 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. |
| Due date | January 31 (annual reconciliation with W-2/1099 copies; combined with the fourth-quarter TC-941E). |
| How | Taxpayer Access Point (tap.utah.gov) or Withholding Web Service for high-volume filers; all withholding returns, W-2s and 1099s must be filed electronically and paper is rejected. Reconciliation is Form TC-941E (fourth quarter/annual); mineral production uses TC-941M with TC-675R. |
| State 1099-K threshold | None. |
| Nonresident withholding | Mineral production withholding: producers withhold Utah tax on payments of Utah mineral production proceeds (rate tied to the Utah income tax rate; TC-941M, TC-675R). Pass-through entities withhold on nonresident members. No general nonresident contractor withholding. |
- Utah does not participate in CF/SF; 1099s with Utah withholding must be filed directly through TAP.
- Publication 14 Rev. 4/26 (2026 edition) confirms the rules; late W-2/1099 penalties are $30, $60 or $100 per form depending on lateness.
Questions people ask about Utah
Do I have to file 1099s directly with Utah?
Yes, when Utah tax was withheld on the payment. Without withholding there is no Utah 1099 filing. 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?
January 31 (annual reconciliation with W-2/1099 copies; combined with the fourth-quarter TC-941E).
How do I file 1099s with Utah?
Taxpayer Access Point (tap.utah.gov) or Withholding Web Service for high-volume filers; all withholding returns, W-2s and 1099s must be filed electronically and paper is rejected. Reconciliation is Form TC-941E (fourth quarter/annual); mineral production uses TC-941M with TC-675R.
Does Utah have its own 1099-K threshold?
None.
Does Utah require withholding on payments to nonresident contractors?
Mineral production withholding: producers withhold Utah tax on payments of Utah mineral production proceeds (rate tied to the Utah income tax rate; TC-941M, TC-675R). Pass-through entities withhold on nonresident members. No general nonresident contractor withholding.
Verified September 24, 2026 against https://files.tax.utah.gov/tax/forms/pubs/pub-14.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.