Who Must File 1. Every Utah resident who must file a federal income tax return; 2. Every non or part-year resident with income from Utah sources who must file a federal return; and 3. Taxpayers wanting a refund of any income tax overpaid regardless of the income amount.
If you must file a Utah return, complete your federal return first, even if you don't have to file with the IRS. You will need the information from the federal return 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 the sum of your federal standard deduction and federal personal exemptions amount for the taxable year.