New This Year

• TC-40 is now three pages.
  More information is needed to process your Utah return, so it now has a third page, which is only filed if you use it.
• Domicile definition changed. Utah law defining domicile (residency) has changed.
• Dependent with a Disability Exemption. An additional exemption for a dependent with a disability may be used in the calculation of the Taxpayer Tax Credit.
• Gold and Silver Coin Sale Credit. There is a new credit for capital gains on the sale of gold and silver coins
• Recycling Market Development Zone Credit. This credit has been reinstated for tax years beginning on or after January 1, 2012.
• Credit for Increasing Research Activities in Utah. The credit for qualified research expenses is reduced to 7.5%.
• Veteran Employment Tax Credit. This is a new credit for hiring a qualified recently deployed veteran.
• Special Instructions no longer allowed. Pub 49, Special Instructions for Married Couples has been deleted and these instructions are no longer allowed except in certain situations for military personnel. See Pub 57, Military Personnel Instructions for more information.

This website is provided for general guidance only.
It does not contain all tax laws or rules.