Utah Code §59-10-104.1

• Download Exemption Worksheet Here

Taxpayers are exempt from Utah individual income tax if their federal adjusted gross income (FAGI) is less than or equal to the sum of their federal standard deduction (do not include the extra deduction amounts for age 65 or over or for blindness, or any other addition to the federal standard deduction) plus their federal exemption amount.

To determine if you qualify for this exemption, first complete your federal income tax return. Then download and complete the worksheet from above.

If the amount on the last line of the completed worksheet is more than zero, you are not exempt from Utah individual income tax.

If the amount on the last line of the worksheet is zero, you are exempt from Utah individual income tax. Check the box on line 21 of the 2011 TC-40, Utah Individual Income Tax Return, and enter zero on line 22. Then complete the balance of the return.

If you are exempt from Utah individual income tax but have had Utah tax withheld from your paycheck (or have other refundable credits), you must file a Utah return to receive a refund of the withholding or credits.

Call 801-297-7705, or if outside the Salt Lake area call 1-800-662-4335 extension 7705, if you have questions about this exemption.