Filing Status
Instructions
Enter the code that matches the filing status of your federal return (refer to the following lines on your federal return):
- Federal return 1040
- Use the Utah filing status that matches the filing status checked on the top of your 1040 federal return.
- Federal return 1040NR
- If you are a qualifying widow(er) that marked box 6 on your 1040NR federal return enter a filing status of “5” Qualifying widower on your Utah return.
- All other taxpayers enter a filing status of “1” Single on your Utah return regardless of your marital status.
- Federal return 1040NR-EZ
- Enter a filing status of “1” Single on your Utah return regardless of your marital status.
Filing Status Codes
- Single
- Married filing jointly
- Married filing separately
- Head of household
- Qualifying widow(er)
Married Couples Where One Spouse is a Utah Resident
An individual filing a married-filing-joint return with someone who is a Utah resident is also considered to be a Utah resident.
For more information, see Pub 57, Military Personnel Instructions or other sub-sections in the menu at left.
Same-sex Married Couples
Same-sex marriages are valid in Utah and legally married same-sex couples must file their Utah returns using the same filing status as on their federal returns.