Utah and the 1099 contractor Question: Every State Pair
Which state taxes you if you live in or work in Utah. All 100 state pairs for 1099 contractors, with exemption forms and sources.
Utah at a glance
| Utah | |
|---|---|
| Taxes wages | Yes — flat |
| Reciprocity partners | None |
| Convenience rule | No |
| Nonresident return | Form TC-40 with Schedule TC-40B |
| Credit for other-state tax | Schedule TC-40S |
| Nonresident safe harbour | None published |
| Local income tax | No |
| Revenue department | Utah State Tax Commission |
| Last verified |
Live in Utah — all 50 outbound pairs
You live in Utah. Pick the client in.
| Client in | Answer |
|---|---|
| Alabama | Home state, plus the client state if you work there |
| Alaska | Home state only — estimated payments |
| Arizona | Home state, plus the client state if you work there |
| Arkansas | Home state, plus the client state if you work there |
| California | Home state, plus the client state if you work there |
| Colorado | Home state, plus the client state if you work there |
| Connecticut | Home state, plus the client state if you work there |
| Delaware | Home state, plus the client state if you work there |
| District of Columbia | Home state, plus the client state if you work there |
| Florida | Home state only — estimated payments |
| Georgia | Home state, plus the client state if you work there |
| Hawaii | Home state, plus the client state if you work there |
| Idaho | Home state, plus the client state if you work there |
| Illinois | Home state, plus the client state if you work there |
| Indiana | Home state, plus the client state if you work there |
| Iowa | Home state, plus the client state if you work there |
| Kansas | Home state, plus the client state if you work there |
| Kentucky | Home state, plus the client state if you work there |
| Louisiana | Home state, plus the client state if you work there |
| Maine | Home state, plus the client state if you work there |
| Maryland | Home state, plus the client state if you work there |
| Massachusetts | Home state, plus the client state if you work there |
| Michigan | Home state, plus the client state if you work there |
| Minnesota | Home state, plus the client state if you work there |
| Mississippi | Home state, plus the client state if you work there |
| Missouri | Home state, plus the client state if you work there |
| Montana | Home state, plus the client state if you work there |
| Nebraska | Home state, plus the client state if you work there |
| Nevada | Home state only — estimated payments |
| New Hampshire | Home state only — estimated payments |
| New Jersey | Home state, plus the client state if you work there |
| New Mexico | Home state, plus the client state if you work there |
| New York | Home state, plus the client state if you work there |
| North Carolina | Home state, plus the client state if you work there |
| North Dakota | Home state, plus the client state if you work there |
| Ohio | Home state, plus the client state if you work there |
| Oklahoma | Home state, plus the client state if you work there |
| Oregon | Home state, plus the client state if you work there |
| Pennsylvania | Home state, plus the client state if you work there |
| Rhode Island | Home state, plus the client state if you work there |
| South Carolina | Home state, plus the client state if you work there |
| South Dakota | Home state only — estimated payments |
| Tennessee | Home state only — estimated payments |
| Texas | Home state only — estimated payments |
| Vermont | Home state, plus the client state if you work there |
| Virginia | Home state, plus the client state if you work there |
| Washington | Home state only — estimated payments |
| West Virginia | Home state, plus the client state if you work there |
| Wisconsin | Home state, plus the client state if you work there |
| Wyoming | Home state only — estimated payments |
Client in Utah — all 50 inbound pairs
The work or the employer is in Utah. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state, plus the client state if you work there |
| Alaska | Client state only, if you work there |
| Arizona | Home state, plus the client state if you work there |
| Arkansas | Home state, plus the client state if you work there |
| California | Home state, plus the client state if you work there |
| Colorado | Home state, plus the client state if you work there |
| Connecticut | Home state, plus the client state if you work there |
| Delaware | Home state, plus the client state if you work there |
| District of Columbia | Home state, plus the client state if you work there |
| Florida | Client state only, if you work there |
| Georgia | Home state, plus the client state if you work there |
| Hawaii | Home state, plus the client state if you work there |
| Idaho | Home state, plus the client state if you work there |
| Illinois | Home state, plus the client state if you work there |
| Indiana | Home state, plus the client state if you work there |
| Iowa | Home state, plus the client state if you work there |
| Kansas | Home state, plus the client state if you work there |
| Kentucky | Home state, plus the client state if you work there |
| Louisiana | Home state, plus the client state if you work there |
| Maine | Home state, plus the client state if you work there |
| Maryland | Home state, plus the client state if you work there |
| Massachusetts | Home state, plus the client state if you work there |
| Michigan | Home state, plus the client state if you work there |
| Minnesota | Home state, plus the client state if you work there |
| Mississippi | Home state, plus the client state if you work there |
| Missouri | Home state, plus the client state if you work there |
| Montana | Home state, plus the client state if you work there |
| Nebraska | Home state, plus the client state if you work there |
| Nevada | Client state only, if you work there |
| New Hampshire | Client state only, if you work there |
| New Jersey | Home state, plus the client state if you work there |
| New Mexico | Home state, plus the client state if you work there |
| New York | Home state, plus the client state if you work there |
| North Carolina | Home state, plus the client state if you work there |
| North Dakota | Home state, plus the client state if you work there |
| Ohio | Home state, plus the client state if you work there |
| Oklahoma | Home state, plus the client state if you work there |
| Oregon | Home state, plus the client state if you work there |
| Pennsylvania | Home state, plus the client state if you work there |
| Rhode Island | Home state, plus the client state if you work there |
| South Carolina | Home state, plus the client state if you work there |
| South Dakota | Client state only, if you work there |
| Tennessee | Client state only, if you work there |
| Texas | Client state only, if you work there |
| Vermont | Home state, plus the client state if you work there |
| Virginia | Home state, plus the client state if you work there |
| Washington | Client state only, if you work there |
| West Virginia | Home state, plus the client state if you work there |
| Wisconsin | Home state, plus the client state if you work there |
| Wyoming | Client state only, if you work there |
Utah in the other situations
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Utah State Tax Commission — individual income taxaccessed 2026-08-07