Who Must File a Utah Income Tax Return

Who Must File?

  1. Every Utah resident or part-year resident who must file a federal income tax return;
  2. Every nonresident with income from Utah sources who must file a federal return; and
  3. Taxpayers wanting 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.

Income Tax Exemption

You may be exempt from Utah individual income tax if your federal adjusted gross income is less than your federal standard deduction for the taxable year. See Exemption from Utah Income Tax for more information.

Pass-through Entity Exemption

Utah nonresidents whose only source of Utah income was from being a member of a pass-through entity (entities taxed as partnerships, S corporations, or trusts), are not required to file a Utah return if the pass-through entity withheld Utah taxes on the income. They may file if they would be due a refund of all or part of the taxes withheld. If taxes have not been withheld on the Utah sourced income passed through to you, you must file a Utah return.

Haven’t Filed a Federal Return in a While?

If you are due a federal income tax refund from the IRS, you only have three years to file and claim it. The IRS has a short publication, Haven’t Filed a Tax Return in a While? that gives more information.

Statute of Limitations gives more information about Utah’s statute of limitations for applying for a refund.