Taxpayers are exempt from Utah individual income tax if their federal adjusted gross income (FAGI) 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) plus their federal exemption amount.
To determine if you qualify for this exemption, first complete your federal income tax return. Then download and complete the applicable worksheet from the list above.
If the amount on the last line of the completed worksheet is more 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 2008 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.
Call 801-297-7705 or 1-800-662-4335, extension 7705 (if outside the Salt Lake area) if you have questions about this exemption.
