Filing status guidelines for married same-sex couples. Same-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a joint 2013 Utah Individual Income Tax return if they were married as of the close of the tax year.
Special Needs Adoption Credit. The refundable credit for adopting children with special needs has been expanded to all adoption orders issued by a court of competent jurisdiction and limited to $1,000 per return.
If you don't pay sales tax when you purchase a taxable item, then you're required to pay use tax. This includes Internet or catalog purchases. Read all about use tax, including how to pay it, on this page.
This website is provided for general guidance only. It does not contain all tax laws or rules.