Who Must File a Utah Income Tax Return

Who Must File?

You must file a Utah TC-40 return if you:

  1. are a Utah resident or part-year resident who must file a federal return,
  2. are a nonresident or part-year resident with income from Utah sources who must file a federal return, or
  3. want a refund of any income tax overpaid.

To file a Utah return, first complete your federal return, even if you do not have to file with the IRS. You need the federal return information to complete your Utah return.

Qualified Exempt Taxpayer

You may be exempt from Utah individual income tax if your federal adjusted gross income is less than your federal standard deduction. See Qualified Exempt Taxpayers for more information.

Nonresident Filing Exemption

You do not need to file a Utah return if:

  1. you are a nonresident whose only Utah source of income is from a partnership, S corporation or trust (or other pass-through entity);
  2. the partnership, S corporation, trust or other pass-through entities withheld Utah income tax on your Utah income; and
  3. you are not claiming a Utah tax credit.