Federal Standard or Itemized Deductions

On your Utah return, your standard or itemized deductions are used in the calculation of the Taxpayer Tax Credit.

Enter the amount of your federal standard or itemized deductions, whichever you claimed on your federal return, on line 12 of your Utah return.

Note: If you itemized deductions on your federal return, you must also complete line 14 of your Utah return, if applicable.

Itemized Deductions

If you itemized your deductions on your federal return, enter that same amount on line 12 of your Utah return. This amount is found on your federal form:

  • 1040, line 40
  • 1040NR, line 38
  • 1040NR-EZ, line 11

Standard Deduction

If you used the standard deduction on your federal return, enter that same amount on line 12 of your Utah return. This amount is found on your federal form:

  • 1040, line 40
  • 1040A, line 24
  • 1040EZ – if you checked either box on line 5 of federal form 1040EZ, enter the amount from line E of the worksheet on the back of form 1040EZ. If you are single and did not check a box on line 5, enter $6,100. If you are married filing joint and did not check a box on line 5, enter $12,200.
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