Taxpayers are exempt from Utah individual income tax if their federal adjusted gross income is less than or equal to the sum of their federal standard deduction (do not include the extra deduction amounts for age 65 or over or for blindness) and their federal exemption amount.
After completing your federal income tax return, download the applicable worksheet above to help you determine if you qualify for this exemption.
After completing the worksheet, if the amount on the last line of the worksheet is greater than zero, you are not exempt from Utah individual income tax.
If the amount on the last line of the worksheet is zero, you are exempt from Utah individual income tax. Follow the instructions on page 10 of the 2007 Utah Individual Income Tax booklet to report this exemption.
If you are exempt from Utah individual income tax but have had Utah tax withheld from your paycheck (or have other refundable credits), you must file a Utah return to receive a refund of the withholding or credits.
If you have questions about this exemption, call (801) 297-7705, or 1-800-662-4335, extension 7705 if outside the Salt Lake area.
