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Every step to open an LLC in Utah and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Division of Corporations and Commercial Code · State Tax Commission · Department of Workforce Services (DWS) · Labor Commission.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Utah business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Utah Division of Corporations online filing (OneStop / my.utah.gov).
A domestic LLC's registered agent must have a physical street address in Utah.
Assumed names (DBAs) are filed with the state Division of Corporations and renew for $18.
Optional expedited processing costs $75 per filing. Fees are nonrefundable.
Register for withholding and sales tax with the Tax Commission online through Taxpayer Access Point (TAP) using the TC-69 business registration. Register separately with DWS for unemployment insurance.
Utah has no state withholding form. Figure withholding from the federal W-4 and Utah Publication 14. The 2026 rate dropped to 4.45%, retroactive to January 1, 2026.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Utah calls it a Sales Tax License. Register with the Utah State Tax Commission through Taxpayer Access Point (TAP), or Streamlined Sales Tax registration before you make your first taxable sale in Utah. You'll collect tax from customers and send it to the state.
Give your supplier Form TC-721, Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) so you don't pay tax on inventory you'll resell. The buyer completes it and must give a sales tax license number for resale; the seller keeps it for audits and it is not sent to the Tax Commission. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Utah pass $100,000 (previous or current calendar year), even with no office here.
Utah is a full Streamlined Sales Tax member, so remote sellers can register through the SST central system.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Utah. Reports and payments are usually quarterly.
Required at 1 or more employees (with a few exceptions). Coverage comes from a private insurer or approved self-insurance. Penalties for going without coverage start at $1,000 or 3 times the premium owed.
Report rehires after a break of 60 or more consecutive days. Report online through the DWS employer portal, by phone, fax, or mail.
Private employers with 150 or more employees must register with and use E-Verify before hiring (effective May 4, 2022).
Utah's wage payment rules:
$7.25 an hour.
Utah does not require private employers to offer paid sick leave.
HB 250 (signed March 24, 2026, effective May 6, 2026) created a voluntary exchange where employers can pick a low-cost plan or a no-cost IRA option. It is not a mandate.
Utah doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
File the TC-941E with W-2s and 1099s showing Utah tax by January 31. Monthly filers pay by the last day of the next month; quarterly filers by the last day of the month after the quarter.
Private employers with 150 or more employees must use E-Verify for every new hire.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
LLCs and corporations renew each year by the registration anniversary for $18. Missing it adds a $10 late fee and can lead to delinquency.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporations file a Utah corporate franchise or income tax return. No separate franchise fee for LLCs.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Based on last year's sales tax: up to $50,000 a year files quarterly and more than $50,000 files monthly (EFT payments required over $96,000); returns are due the last day of the month after the period. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Utah and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | Annual withholding reconciliation (TC-941E) and W-2s due, filed electronically | Utah |
| Apr 30, Jul 31, Oct 31 | Quarterly withholding returns due (quarterly filers) | Utah |
| Last day of following month | Monthly withholding payment due (monthly filers) | Utah |
| Registration anniversary | Annual renewal with the Division of Corporations ($18) | Utah |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Utah |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Utah state filing fee for an LLC is $59. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Utah if you sell taxable products or services there. The state rate is 4.85%, and local taxes may add to it. Registration cost: See state site.
Out-of-state sellers must register once their sales into Utah pass $100,000 a year. Having an employee or office in Utah also creates nexus right away.
Recurring filings include: renew your entity every year; file the Annual Renewal; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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