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.
If you must 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