Who Must File Utah Income Tax Returns

Every Utah resident individual who is required to file a federal income tax return*;
Every non or part-year resident individual having income from Utah sources who is required to file a federal return;
Taxpayers requesting a refund of any overpayment of income tax regardless of the amount of income; or
Every individual with Utah income that meets the following requirements:

Marital Status at end of 2007:	Filing Status:	At end of 2007 you were:	Gross income at least:
Single	Single	Under 65 65 or older	$8,750 $10,050
	Head of Household	Under 65 65 or older	$11,250 $12,550
	Qualifying Widow or Widower	Under 65 65 or older	$14,100 $15,150
Married with dependent child, living apart from spouse during last 6 months of 2007	Head of Household	Under 65 65 or older	$11,250 $12,550
Married, living with spouse at end of 2007 or up to date spouse died	Married joint return	Under 65 (both) 65 or older (one spouse) 65 or older (both spouses)	$17,500 $8,5500 $19,600
	Married separate return	Any age	$3,400
Married, not living with spouse at the end of 2007 or up to the date spouse died	Married joint or separate returns	Any age	$3,400

*Note: If you are filing the federal return just to get the federal stimulus payment and your income is below the gross income amounts in this table, you do not need to file a Utah return.

If you must file a Utah return, first complete a federal return (even if you are not required to file with the IRS). Information from the federal return is needed to complete the Utah return.

Income Tax Exemption

You may be exempt from Utah individual income tax if your federal adjusted gross income is less than the sum of your federal standard deduction and personal exemption amount for the taxable year. Click here for more information.