Utah - 1099 State Filing Requirements

The Utah Department of Revenue mandates filing 1099 forms under the following conditions: 

Utah State ID Format:

 

• 8 digits, hyphen followed by 3 digits, and hyphen followed by 3 characters (WTH) Eg: 99999999-999-WTH

• 14 digits - 11 digits followed by 3 characters (WTF) Eg: 12345678901WTH (a 14-character number. (11 digits + WTH))
   

Required Forms
 

Utah also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1009-B
• 1099-G
• 1099-OID
• W-2G

Filing Criteria and Requirements

1: If Utah state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form TC-941E

  • TaxBandits doesn't support filing Form TC-941E with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 02, 2026

2: If no Utah state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026
   

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

For more information about Utah’s 1099 filing requirements, click here