1099 deadline
February 2, 2026
Utah Filing Guide
Utah State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Utah.
UT
Utah
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Utah require?
Annual withholding reconciliation and W-2/1099 filing through Taxpayer Access Point; see Utah current instructions.State withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
2. FILING DEADLINES
Utah e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Annual withholding reconciliation and W-2/1099 filing through Taxpayer Access Point; see Utah current instructions.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Utah electronic filing rules
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
Additional filing requirements
Annual withholding reconciliation and W-2/1099 filing through Taxpayer Access Point; see Utah current instructions.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Utah filing FAQs
1. What information returns does Utah require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Utah 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in Utah?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Utah?
February 2, 2026
5. Does Utah require an additional reconciliation or transmittal form?
Annual withholding reconciliation and W-2/1099 filing through Taxpayer Access Point; see Utah current instructions.
6. What are the electronic filing rules for Utah?
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
7. What happens if a filer submits late in Utah?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for Utah?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Utah require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Utah?
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Utah?
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