Utah 1099 Filing Requirements
The State of Utah Mandates
1099 Filing!
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Utah State Filing
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Utah 1099 Reporting Requirements
The State of Utah mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Utah State Tax Withholding | If there is no Utah State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | No Filing Required |
| Due Date | January 31, 2025 | |
| Filing Method | Direct State Filing | |
| Additional Forms | Form TC-941E (Utah Withholding Return) |
The State of Utah requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Utah W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Utah require 1099 filing?
Yes, the Utah Department of Revenue mandates the filing of 1099 Forms only when If there is any state tax withholding. If there is no tax withholding you are not required to submit the 1099 form.
Does Utah have a specific payment threshold for Form 1099 filing?
No, Utah does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5000 |
| Form 1099-INT | $10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Utah require?
Utah requires the filing of the following 1099 forms directly with the state only if there is state tax withholding:
Does Utah require additional forms when filing 1099?
Yes, Utah requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form TC-941E (Utah Withholding Return) is an Annual Employer Reconciliation report used to report withholding tax returns for employers.
When you efile 1099 with TaxBandits, you need to take care of Form TC-941E.
When is Utah 1099 due?
The filing deadline for Form 1099, Form TC-941E is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2024 tax year, the deadline for filing 1099 Forms with Utah is January 31, 2025.
What are the requirements to file 1099 electronically with Utah?
The state of Utah accepts only the filing of Form 1099 and Form TC-941E electronically.
What are the penalties for not filing or filing 1099 late with Utah?
If you fail to file Form 1099 on time or pay the taxes after the due date, you may be subject to penalties.
| Days Late | Penalty |
|---|---|
| 1-5 | $20 or 2% of the outstanding tax |
| 6-15 | $20 or 5% of the outstanding tax |
| 16 or more | $20 or 10% of the outstanding tax |
For more information, please visit the State website: https://incometax.utah.gov/
