Exemption from Utah Income Tax

Utah Code ยง59-10-104.1

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 complete the worksheet below.

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 TC-40, Utah Individual Income Tax Return, and enter zero on line 22. Then complete the rest 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.

2013 Income Tax Exemption Worksheet

1. Enter the federal adjusted gross income from your 2013 federal return

  • 1040, line 37
  • 1040A, line 21
  • 1040EZ, line 4
  • 1040NR, line 36
  • 1040NR-EZ, line 10
1

2. Enter the standard deduction below for the filing status reported on your 2013 federal return (federal 1040NR and 1040NR-EZ filers, enter zero):

  • Single: Enter $6,100 (if you filed federal form 1040EZ and you checked the box on line 5, enter the amount from line E on back of your 1040EZ form)
  • Head of Household: Enter $8,950
  • Married filing joint: Enter $12,200 (if you filed federal form 1040EZ and checked either box on line 5, enter the amount from line E on back of your 1040EZ form)
  • Married filing separate: If your spouse did not itemize, enter $6,100. If your spouse itemized, enter zero
  • Qualifying widow(er): Enter $12,200
2  

3. Enter the exemption amount taken on your 2013 federal return.

  • 1040, line 42
  • 1040A, line 26
  • 1040NR, line 40
  • 1040NR-EZ, line 13
  • 1040EZ: If you checked either box on line 5, enter the amount on line F from the back of your 1040EZ return. If you are single and did not check a box on line 5, enter $3,900; if you are married filing joint and did not check a box on line 5, enter $7,800.
3
4. Add line 2 and line 3. 4
5. Subtract line 4 from line 1. Enter zero if the amount is less than zero. 5

If the amount on line 5 of the worksheet is greater than 0 (zero), you are not exempt from Utah individual income tax.

If the amount on line 5 of the worksheet is 0 (zero), you are exempt from Utah individual income tax.

Scroll Up