The Utah income tax calculation begins with your federal adjusted gross income (referred to as FAGI) from your federal return. This income is entered on the Utah TC-40, line 4.

Enter your federal adjusted gross income from your applicable federal return:

• 1040, line 37
• 1040A, line 21
• 1040EZ, line 4
• 1040NR, line 36
• 1040NR-EZ, line 10

Nonresidents and part-year residents enter the full amount of their federal adjusted gross income from their federal return (as noted above), not just your Utah income.