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 ﬁ le 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.
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 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.