Annual Due Date: Jan-Dec 2026

Jan-Dec 2026 Annual Due Date

For your tax accounts with annual filing and payment requirements for the tax types listed below:

Tax Types:  

•  Special Fuel User (SFU)
•  Sales and Use (STC)
•  Sales Related Taxes –
     •  E-911 – Emergency Services (SEM)
     •  Sales Tax Energy (STE)
     •  Motor Vehicle Rental (STL)
     •  Municipal Telecom (SMT)
     •  Restaurant (SPF)
     •  Transient Room (STR)
     •  Misc. Sales Fee Charges (SWT)
• Employer Withholding (WTH) – Filing of W-2s and 1099s
     • W-2s
          • File all Utah source W-2s with or without Utah state income tax amounts in Box 17
     • 1099s
          • File only 1099s with Utah state income tax amounts listed
           
• Withholding Mineral Production (WMP) – Filing of TC-675Rs

     •  Note: WTH and WMP annual reconciliations are filed as part of their Oct-Dec quarterly return

File and pay online using Taxpayer Access Point (TAP).