Utah Tax Year 2026

Utah 1099-NEC Filing Requirements, Tax Year 2026

What Utah requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 26, 2026
Utah does not require state-level 1099 filing.
No state income tax reporting is collected for these forms - federal IRS filing is sufficient.
Filing method No state filing Utah does not collect 1099-NEC.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Utah does not require a separate state filing of 1099-NEC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Utah does not require a stand-alone 1099-NEC filing with the Utah State Tax Commission unless Utah income tax was withheld from the payment. Because Utah does not participate in the IRS Combined Federal/State Filing (CF/SF) Program, federal-only filings (FIRE/IRIS) do not flow data to Utah. When Utah tax IS withheld, the 1099-NEC must be filed electronically through TAP (tap.utah.gov) using the IRS Publication 1220 layout, by January 31, accompanied by Form TC-941E.

Deadlines and extensions

Filing deadline
N/A
Utah does not require 1099-NEC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-NEC is not required to be filed with Utah, there is no state extension process.

Accepted format

No state filing is required for 1099-NEC in Utah, so no state-specific format applies.

Registration

Registration required: Yes

Filers must hold a Utah Withholding Tax license and a 14-character Utah withholding account number ending in WTH. Apply through Taxpayer Access Point (TAP) at tap.utah.gov using form TC-69 (or its TAP online equivalent). A TAP login is required to upload W-2/1099 files; the submitter EIN must match the EIN registered for TAP login. 1099 forms are only filed with Utah when Utah income tax has been withheld, so payers with no Utah withholding do not need an account or to file 1099 information with the state.

Late-filing penalties

Utah penalty overview

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.

Frequently asked questions

Does Utah require filing of 1099-NEC for tax year 2026?

No. Utah does not require a separate state filing of 1099-NEC for tax year 2026.

Does Utah participate in the CF/SF program?

No. Utah does not participate in the Combined Federal/State Filing Program. 1099 filings with this state must go through its direct filing channel when required.

What is the Utah 1099-NEC filing deadline for tax year 2026?

1099-NEC is not required to be filed with Utah, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Utah accept for 1099-NEC?

Utah does not require 1099-NEC to be filed, so there is no state-specific format.

Do I need to file 1099-NEC with Utah if I also filed federally?

No separate state filing is required for 1099-NEC in Utah; federal filing is sufficient.

What happens if I miss the Utah 1099-NEC deadline?

**Failure to file a complete annual reconciliation electronically by January 31** (Utah Code §§59-1-401(8), 59-1-401(13)):. See the full penalty details below for the complete schedule.

How do I register to file with Utah?

Filers must hold a Utah Withholding Tax license and a 14-character Utah withholding account number ending in WTH. See the registration section above for the full requirements.

Source citations

Verified from 5 primary sources
“if you are not required to withhold Utah tax on a form 1099, you are not required to submit the 1099 form or to report the wages or compensation on your Utah withholding or reconciliation forms.”
Apr 23, 2026 https://tax.utah.gov/forms-pubs/pub-14/
“Note: You only need to file 1099 information with Utah when Utah income tax has been withheld.”
Apr 25, 2026 https://files.tax.utah.gov/tax/developer/withholding/ti-03.pdf
“You must file Utah withholding tax returns, W-2s and 1099s (with Utah tax withheld) electronically.”
Apr 25, 2026 https://files.tax.utah.gov/tax/forms/pubs/pub-14.pdf
“Utah does not yet participate in the Combined Federal/State Filing Program, so the Code K record is not required. If included in the submission, the record will be ignored.”
Apr 25, 2026 https://files.tax.utah.gov/tax/developer/withholding/ti-03.pdf
“the commission shall require an employer that issues the following forms for a taxable year to file the forms with the commission in an electronic format approved by the commission: (i) a federal Form W-2; (ii) a federal Form 1099 filed for purposes of withholding under Section 59-10-404... An employer that is required to file a form with the commission in accordance with Subsection (8)(a) shall file the form on or before January 31.”
Apr 25, 2026 https://le.utah.gov/xcode/Title59/Chapter10/59-10-S406.html

Additional 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.

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