Utah Code §59-10-1018(2)(b)(i)

On your Utah return, your exemption amount is used in the calculation of the Taxpayer Tax Credit.

Enter on lines 2a through 2c of your Utah return, the same number of exemptions that you claimed on your federal return.

Yourself

Enter a "1" on line 2a if you claim yourself. Enter "0" if someone else, such as a parent, is claiming you as their dependent on their federal return. Enter "0" if you checked "You" on line 5 of your federal form 1040EZ.

Spouse

Enter "1" on line 2b if you claim your spouse as an exemption on your federal return. Enter "0" if someone else, such as a parent, is claiming your spouse as their dependent on their federal return. Enter "0" if you checked "Spouse" on line 5 of your federal form 1040EZ.

Dependents

Enter on line 2c the number of dependents you are claiming on line 6c of your federal form 1040 or 1040A.

Total Exemptions

Add all exemptions on lines 2a through 2c of your Utah return and enter the total. This number will be multiplied on line 11 by the Utah exemption amount of $2,775.

The Utah exemption amount is determined each year by multiplying the federal exemption amount by 75%. For 2011, the federal exemption amount is $3,700; Utah’s exemption amount is $2,775 (75% of $3,700).