Utah State 1099 Tax Filing

Does Utah require state 1099 tax filing?

Yes, Utah requires all 1099s reporting state income tax withholding to be filed with the Utah State Tax Commission.

Which forms does Utah require?

This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Utah requires Form TC-941EReconciliation of Utah Income Tax Withheld, to be filed.

How must Forms 1099 be filed with Utah?

Utah only accepts electronic filings for forms 1099.

Does Utah participate in Combined Federal/State Filing?

No, Utah does not participate in Combined Federal/State Filing. Contact the Utah State Tax Commission for further information regarding how to file with the state.

What are the deadlines for Utah 1099 Reporting?

Traditionally, the filing deadlines for Utah are as follows:

  • Form TC-941E – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Utah?

The 1099 penalties for Utah are as follows:

  • Late filing: The penalty for late filing depends upon how late the filing is submitted.
    • 1-5 days late: Greater of $20 per form, or 2% of unpaid tax, fee, or charge.
    • 6-15 days: Greater of $20 per form, or 5% of unpaid tax, fee, or charge.
    • 16+ days: Greater of $20 per form, or 10% of unpaid tax, fee, or charge.
  • Returns that are not filed electronically, but filed on paper, will also be subject to the late filing penalties.
  • Penalties may apply if the return is filed by the due date, but paid late or underpaid.
  • Other penalties may also apply.
  • Interest is assessed from the due date until the tax is paid.

See the Utah Pub. 58, Interest and Penalties for more information.

What is the responsible state agency?

Utah State Tax Commission
210 N. 1950 West
Salt Lake City, UT 84134
(801) 297-2200

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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