UT Expands Electronic Filing in 2016

Recent legislation ( S.B. 250) passed in Utah is expanding the types of forms that must be filed electronically by employers and moving the due dates. The employer’s annual income tax withholding return must be filed electronically by January 31 of the year following that for which the report is made. The old due date was February 28.

In addition, an employer that issues any of the following forms for a taxable year must file the forms with the commission on or before January 31 in an electronic format approved by the commission:

  • a federal Form W-2;

  • a federal Form 1099 filed for purposes of withholding; or

  • a federal form designated by the commission as substantially similar to a federal Form W-2 or federal Form 1099.

Under prior law, an employer that was required to file a federal Form W-2 in an electronic format was also required to file Form W-2 electronically for Utah income tax withholding purposes. However, there was no prior requirement to electronically file Form 1099 or any similar form for state withholding purposes.

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