Who can use Withholding Express?
Any employer or payroll service provider can use Withholding Express after registering with the Utah State Tax Commission. • Entities that annually submit 250 or more W-2 or 1099-R forms must file online. • Entities that annually submit fewer than 250 W-2 or 1099-R forms are encouraged to file online, but may submit forms on paper. Utah no longer accepts annual filing by magnetic media as of January 1, 2009. If you are required to submit forms electronically, you must do so online. See Publication 32, Online Filing of Withholding and Mineral Production Forms for additional information.