Utah 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing | N/A | View detail → |
General notes
Utah only requires 1099 information to be filed with the Utah State Tax Commission when Utah income tax has been withheld from the recipient. If no Utah tax is withheld, no 1099 needs to be submitted to the state. Utah is not a participating state in the IRS Combined Federal/State Filing (CF/SF) Program, so opting in on the federal FIRE submission does not satisfy any Utah filing obligation; payers with Utah withholding must upload directly through Utah's Taxpayer Access Point (TAP). All W-2s, 1099s (with Utah withholding), and the annual reconciliation Form TC-941E must be filed electronically by January 31. Files follow the IRS Publication 1220 layout for 1099s (with Utah-specific Code B positions 663-750) and SSA EFW2 layout for W-2s.
Penalties
Failure to file a complete annual reconciliation electronically by January 31 (Utah Code §§59-1-401(8), 59-1-401(13)):
- $50 if the reconciliation itself is filed more than 14 days late
- $30 per W-2/1099 between 15 and 30 days late (cap $75,000)
- $60 per W-2/1099 between 31 days late and June 1 (cap $200,000)
- $100 per W-2/1099 filed after June 1 (cap $500,000)
Withholding return late filing/payment (greater of):
- 1-5 days late: $20 or 2% of outstanding tax
- 6-15 days late: $20 or 5%
- 16+ days late: $20 or 10%
Additional penalties may apply for incorrect or missing W-2/1099 information per Pub 58.