Exemption from Utah Income Tax – Qualified Exempt Taxpayer
You are exempt from Utah individual income tax if your federal adjusted gross income (FAGI) is less than or equal to the sum of your federal standard deduction (do not include the extra deduction amounts for age 65 or over or for blindness, or any other addition to the federal standard deduction) plus your federal exemption amount.
To determine if you qualify for this exemption, first complete your federal income tax return. Then complete the worksheet below.
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. Check the box on line 21 of TC-40, Utah Individual Income Tax Return, and enter zero on line 22. Then complete the rest of the return.
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 (outside the Salt Lake City area) if you have questions about this exemption.
|2017 Income Tax Exemption Worksheet|
1. Enter the federal adjusted gross income from your 2017 federal return
2. Enter the standard deduction below for the filing status reported on your 2017 federal return (federal 1040NR and 1040NR-EZ filers, enter zero):
3. Enter the exemption amount taken on your 2017 federal return.
|4. Add line 2 and line 3.||4|
|5. Subtract line 4 from line 1. Enter zero if the amount is less than zero.||5|
If the amount on line 5 of the worksheet is greater than 0 (zero), you are not exempt from Utah individual income tax, leave the box on TC-40, line 21 blank and go to line 22.
If the amount on line 5 of the worksheet is 0 (zero), you are exempt from Utah individual income tax. Enter “X” in the box on TC-40, line 21, and enter “0” on line 22. Then complete the rest of the return.