TAX YEAR 2026 · 1099-NEC & 1099-MISC
Utah 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Utah requirements →Utah: what to know
Utah requires filing 1099s with Utah tax withheld. If Utah withholding is not required and no Utah tax was withheld, Utah Pub 14 says the 1099 is not required solely for the withholding program.
1099-NEC reporting
Utah-withheld NEC is electronically filed through TAP; without a withholding obligation no ordinary NEC copy is required.
1099-MISC reporting
Utah-withheld MISC is electronically filed through TAP; without a withholding obligation no ordinary MISC copy is required.
State filing method: Utah TAP electronic withholding tax and 1099 filing
Deadline guidance: January 31 following the tax year for Utah-withheld 1099 forms and annual reconciliation.
Official source: Utah State Tax Commission — Pub 14 Withholding Tax Guide (2026) →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.