Who Must File a 2008 Utah Income Tax Return

Every Utah resident who must file a federal income tax return;
Every non or part-year resident with income from Utah sources who must file a federal return;
Taxpayers wanting a refund of income tax overpayment regardless of the income amount; or
Every individual with Utah income that meets the following requirements:

Marital Status at end of 2008:	Filing Status:	At end of 2008 you were:	Gross income at least:
Single	Single	Under 65 65 or older	$8,950 $10,300
	Head of Household	Under 65 65 or older	$11,500 $12,850
	Qualifying Widow or Widower	Under 65 65 or older	$14,400 $15,450
Married with dependent child, living apart from spouse during last 6 months of 2008	Head of Household	Under 65 65 or older	$11,500 $12,850
Married, living with spouse at end of 2008 or up to date spouse died	Married joint return	Under 65 (both) 65 or older (one spouse) 65 or older (both spouses)	$17,900 $18,950 $20,000
	Married separate return	Any age	$3,500
Married, not living with spouse at the end of 2008 or up to the date spouse died	Married joint or separate returns	Any age	$3,500

If you must file a Utah return, first complete a federal return (even if you don't have to file with the IRS). You will need 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 personal exemption amount for the taxable year. Click here for more information.