Exemption from Utah Income Tax

Exemption from Utah Income Tax – Qualified Exempt Taxpayer


If your federal adjusted gross income is less than or equal to your federal standard deduction, you are exempt from Utah income tax. For this purpose, the federal standard deduction does not include the extra deductions for age or blindness.

Complete the following worksheet to see if you qualify.

Qualified Exempt Taxpayer Worksheet (Line 21)

1. Enter the federal adjusted gross income from:

  • 1040, line 7
  • 1040NR, line 35
  • 1040NR-EZ, line 10
1

2. Enter your standard deduction.

Note: If your standard deduction was limited, enter the amount allowed on your federal return. Federal 1040NR and 1040NR-EZ filers, enter “0”. Otherwise, see the following for your filing status:

  • Single: Enter $12,000
  • Head of Household: Enter $18,000
  • Married filing joint: Enter $24,000
  • Married filing separate: If your spouse did not itemize, enter $12,000. If your spouse itemized, enter “0”
  • Qualifying widow(er): Enter $24,000
2
3. Subtract line 2 from line 1. If the amount is less than zero, enter “0”. 3

If the amount on line 3 of this worksheet is more than zero, leave the box on TC-40, line 21 blank and go to line 22.

If the amount on line 3 of this worksheet is zero, you are exempt from Utah 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.