Who Must File a Utah Income Tax Return

The following individuals must file a Utah individual income tax return:

  1. Every Utah resident or part-year resident who must file a federal income tax return;
  2. Every nonresident with income from Utah sources who must file a federal return; and
  3. Taxpayers wanting a refund of any income tax overpaid.

If you must file a Utah return, first complete a federal return, even if you don't have to file with the IRS. You need the federal return information to complete the Utah return.

Income Tax Exemption

You may be exempt from Utah individual income tax if your federal adjusted gross income is less than the sum of your federal standard deduction and federal personal exemptions amount for the taxable year. This page gives for more information.

Haven't Filed a Federal Return in a While?

If you are due a federal income tax refund from the IRS, you only have three years to file and claim it. This short video and this publication both give more information.

More information about Utah's statute of limitations for applying for a refund is available here.

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