Utah 1099 filing requirements (2026)
Utah generally requires state 1099 filing only when you withheld Utah income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | No |
| Filing portal | https://tap.utah.gov/ |
How does Utah treat the new $2,000 federal threshold?
Utah Pub 14 says you must file W-2s and 1099s 'with Utah tax withheld' electronically. It also says: '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.' There is no separate Utah dollar threshold, and the federal threshold change does not create a Utah filing duty. No Utah statement on the OBBBA 1099 threshold was found.
What if you withheld Utah income tax?
The annual reconciliation is combined with the 4th-quarter return (quarterly filers) or the annual return (annual filers). Copies of all W-2s and 1099s showing Utah withholding must be filed electronically with the reconciliation by January 31 through Taxpayer Access Point (tap.utah.gov); paper is rejected (Utah Code 59-10-529.1; penalties under 59-1-401). The task brief called this form TC-941R; Pub 14 describes the reconciliation as combined with the quarterly/annual return.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Utah's rules apply.
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