If you handle the estate of a deceased Utah resident, you may have to file a Utah income tax return for them. Returns must be filed for deceased people who would have been required to file an income tax return.
Refer to the TC-40 Utah Individual Income Tax booklet or consult a tax preparer to determine whether a return is required. If a return is not required, but the taxpayer had tax withheld, a return should be filed to get a refund.
If a return is required, the surviving spouse or anyone legally allowed to take care of the decedent's affairs must sign and file the final return. If you are not the surviving spouse, you must attach Form TC-131, "Statement of Person Claiming Refund Due a Deceased Taxpayer", to the front of the return to claim a refund on behalf of the deceased. The return cannot be filed electronically if you are including a TC-131.
If the surviving spouse does not remarry before January 1 of the year after the decedent's death, a joint return may be filed. Check the "deceased" box next to the correct name and write "DECEASED" in the signature block for the decedent.
