Utah State W-2 Reporting Requirements

Is Utah State W-2 Reporting Required?

Yes, Utah does require state W-2 reporting even if there was no state tax withholding.

How Must Utah State W-2 Reporting be Filed?

Utah accepts e-filing only.

What are the Forms and Due Dates for Utah State W-2 Reporting?

In addition to the Form W-2, Utah requires Form TC-941EUtah Withholding Return to be filed.

Forms W-2 and TC-941E are due by January 31.

What are the W-2 penalties for Utah?

The W-2 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 Filing Agency?

Utah State Tax Commission
210 N. 1950 West
Salt Lake City, UT 84134
Phone: (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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