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Utah Nonresident Spouse Limit
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All income of a service member’s nonresident spouse is exempt from Utah tax ONLY IF: the spouse and the service member are residents of the same state outside Utah, the service member is in Utah under military orders, and the spouse is in Utah solely to be with the service member. ...
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How do I determine my Utah residency status? |
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" Resident" Defined A resident is a person who is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period. "Nonresident" Defined A nonresident is a person who is not a resident. "Part-Year Resident" Defined A part-year resident is a person ...
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How do I know if I am required to file a Utah state tax return?
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You must file a Utah TC-40 return if you: 1. are a Utah resident or part-year resident who must fi le 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 ret...
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Utah Medical Savings Account |
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(53) Medical Care Savings Account (MSA) Addback (UC §59-10-114(1)(c)) If you are an account holder who contributes to an MSA, the account administrator will send you form TC-675M, Statement of Withholding for Utah Medical Savings Account. Enter the sum from TC-675M, lines 8 and 9, only up to...
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Utah Payment Options
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Payment Options You may pay your tax online with your credit card or with an electronic check (ACH debit). Online payments may include a service fee. Follow the instructions at tap.utah.gov. You may also mail your check or money order payable to the "Utah State Tax Commission" with your return. ...
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Utah Use Tax |
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Utah Use Tax Use tax is a tax on goods and taxable services purchased for use, storage or other consumption in Utah during the taxable year and applies only if sales tax was not paid at the time of purchase. If you purchased an item from an out-of-state seller (including Internet, catalog, radio ...
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Utah Native American Reservation Income Deduction
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(77) Native American Income (UC §59-10-114(2)(b) and (e)) A member of a Native American tribe in Utah who lives and works on the reservation where he/she is an enrolled member is exempt from Utah income tax on the reservation income. An enrolled member of the Ute tribe who works on the Uinta...
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Utah Clean Fuel Vehicle Credit |
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(05) Carryforward of Clean Fuel Vehicle Credit (UC §59-10-1009) The clean fuel vehicle credit is no longer available. The five year carryforward remains for credit earned before 2017. If you have unused credit from a year prior to 2017, you may carry it forward for up to five years through t...
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Utah Historic Preservation Tax Credit
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(06) Historic Preservation Credit (UC §59-10-1006) The credit is for costs to restore any residential certified historic building. Complete form TC-40H, Historic Preservation Tax Credit, with the State Historic Preservation Office certification, verifying the credit is approved. Do not send for...
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Utah At-Home Parent Tax Credit |
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At-Home Parent Credit (UC §59-10-1005) An at-home parent may claim a nonrefundable credit of $100 for each child 12 months old or younger on the last day of 2021. An at-home parent includes the: • biological mother or father, • stepmother or stepfather, • adoptive parent...
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Utah My 529 (formerly UESP)
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(20) my529 Credit (UC §59-10-1017) If a qualified contribution was made to your Utah my529 account, you may claim a nonrefundable credit. To qualify, the contribution must be made during the taxable year and must not have been deducted on your federal return. If you are a my529 account own...
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Utah Renewable Energy Systems Tax Credit |
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Renewable Residential Energy Systems Credit (code 21) Utah Code §59-10-1014 This credit is for reasonable costs, including installation, of a residential energy system that supplies energy to a Utah residential unit. Additional residential energy systems or parts may be claimed in following ...
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Utah Contributions
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Voluntary Contributions You may contribute to any of the following approved causes. Contributions will add to your tax due or reduce your refund. Once made, you cannot change a contribution on an amended return. Leave the entire Part 4 blank if you are not contributing to one or more of the acc...
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Utah Health Care Insurance Premiums |
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(23) Health Benefit Plan Credit (UC §59-10-1023) **Amounts itemized or otherwise deducted in determining federal taxable income, or used to claim a federal credit, cannot be used for this Utah credit. You may claim this credit if you purchased your own health insurance and were not eligible t...
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Utah Qualified Sheltered Workshop Cash Contribution Credit
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(02) Qualified Sheltered Workshop Cash Contribution Credit (UC §59-10-1004) Charitable contributions claimed on the federal Schedule A cannot be claimed as a credit here. Cash contributions made during the taxable year to a qualified Utah nonprofi t rehabilitation sheltered workshop facility for...
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