How do I know if I am required to file a Utah state tax return?
How do I know if I am required to file a Utah state tax return?
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 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 passthrough 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
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