Utah moves its LLC Act to Title 16 and unifies annual-report rules
Effective October 1, 2026, Utah renumbered its business entity statutes. The LLC Act now sits in Title 16, Chapter 20, and rules that apply to every entity type — names, registered agents, annual reports and administrative dissolution — sit in a new Title 16, Chapter 1a.
Effective: October 1, 2026 · Read the full change
1099-NEC reporting threshold rises from $600 to $2,000
For payments made after December 31, 2025, businesses report payments to independent contractors on Form 1099-NEC when they total $2,000 or more in a year, up from $600. The threshold is adjusted for inflation after 2026.
Effective: July 4, 2025 · Read the full change
Utah filing fees for fiscal year 2026
The Division of Corporations and Commercial Code publishes its fee schedule each fiscal year. Under the FY2026 schedule, effective July 1, 2025, a domestic LLC certificate of organization and domestic profit-corporation articles each cost $59, and the annual renewal costs $18.
Effective: July 1, 2025 · Read the full change
Beneficial ownership reporting narrowed to foreign companies
In March 2025, FinCEN issued an interim final rule that removed beneficial ownership information reporting for companies created in the United States and for U.S. persons, limiting the requirement to certain foreign reporting companies.
Effective: March 26, 2025 · Read the full change
Coming up
- Utah annual reports are due by the end of each entity's anniversary month. The renewal fee is $18.
- Form 1099-NEC for 2026 payments, the first year under the $2,000 threshold, is due February 1, 2027: January 31 falls on a Sunday, so the deadline moves to the next business day.