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.

Exemptions

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 instructions for line 21.

Nonresident Members of Partnerships, S Corporations and Trusts

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); and
  2. the partnership, S corporation, trust or other pass-through entities withheld Utah income tax on your Utah income.

Nonresidents Working Temporarily in Utah

You do not need to file a Utah return if you (and your spouse, if filing jointly):

  • are not a Utah resident,
  • worked in Utah for 20 days or less,
  • have no other source of Utah income, and
  • are a resident of a state that either does not have an income tax or does not tax the wages of nonresidents.

You do NOT qualify for this exemption if you (or your spouse, if filing jointly):

  • are a professional athlete;
  • are a professional entertainer;
  • are a person of prominence who performs services on a per-event basis;
  • are a real property contractor or laborer; or
  • in the year immediately before the current tax year, worked for a non-corporate employer (regardless of ownership or a benefits plan) as:
    • a key employee,
    • an officer, or
    • one of the 50 highest-paid employees.