Utah Income Tax Forms and Utah Income Tax Rate Information

By | December 23, 2015

Utah Income Tax E-File Information

Tax sites must maintain TC 8453 and all supporting documents for a period of 3 years. The TC8453 is not a required document that needs to be sent in. E-file website: Tax Express


Who must file Utah Income Tax?

You must file a Utah individual income tax return if:

1. You are a Utah resident or part-year resident who must file a federal income tax return;

2. You are a nonresident with income from Utah sources who must file a federal return; and

3. You want a refund of overpaid income tax.


Utah Income Tax and Filing Utah Tax Return

If you must file a Utah return, first complete a federal return, even if you’re not otherwise required to file with the IRS. You need information from the completed federal return to complete the Utah return.

Income that a nonresident receives from Utah sources is taxable in Utah. A nonresident with any Utah sources of income must file a Utah return if they are required to file a federal return.

A part-year resident is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of Utah residency is taxable to Utah, regardless of where that income is earned, unless specifically exempted by Utah law. Income from Utah sources is taxable to Utah regardless of whether it was earned during the period of residency or nonresidency.


Who are Utah Tax Residents?

Utah residents in the military are automatically allowed an extension of up to six months to file your Utah return. Utah does not have an extension form. However, there is NO extension of time to pay your taxes – only an extension of time to file your Utah tax return. All extension returns must be filed by Oct. 15, 2015.

A Utah resident in the military and stationed outside the United States will be granted a waiver of penalty for late filing if the return is filed on or before the 15th day of the fourth month after the taxpayer’s return to the United States or discharge date, whichever is earlier. Interest is still due on any unpaid amounts from the original due date until the tax is paid.

Follows general residency rules, with the addition that an individual who spends 183 days or more in Utah and maintains a permanent place of abode within the state is considered a Utah resident for tax purposes (does not apply to military members or their spouses, unless they are Utah residents.) All income received during period of Utah residency is taxable in Utah, regardless of the source of that income.


What are Utah Income Tax forms?

All taxpayers may use Form TC-40. Part year and nonresidents use TC-40 and TC-40B.


What are Utah Income Tax Deductions, income exclusions, and Utah income tax exemptions?

May itemize or take standard deduction, but must follow federal election. Standard deduction amounts are the same as federal amounts. TC40 Instructions

If income is excluded from federal taxation, it is also excluded for Utah purposes. An example of this excluded income is the death gratuity paid to a survivor of a member of the Armed Forces which is not taxable on the federal return, and, therefore, nontaxable on the Utah return also.

Personal exemptions are $2,963 per person. 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 personal exemption amount for the taxable year.

For tax years beginning on or after Jan. 1, 2010, Utah allows a nonrefundable tax credit for the tax liability attributable to the income of a service member who is killed in or as a result of serving in a combat zone.


Utah Tax 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 and TV purchases, and the seller did not collect sales tax on that purchase, you must pay the use tax directly to the Tax Commission.

Sales and use tax rates vary throughout Utah. Use the Use Tax Rate Chart on page 10 of TC 40 Instructions.


What is the deadline to file Utah Income tax?

April 18, 2016. Utah automatically provides an extension of six months (to October 18, 2016) to file your Utah return. There is no form needed to obtain this extension.

The Utah extension is an extension to file your tax return, not an extension to pay your taxes. To avoid late payment taxes you must meet the prepayment requirements on or before April 18, 2016. See: Extensions and Prepayments.

Utah statute does not provide for any extra extension periods such as for taxpayers overseas, in disaster areas, or in military service. To avoid penalties you must meet the prepayment requirements below on or before April 18, 2016. If you filed your return during a federal extension period that did not have a matching Utah extension period, you may qualify for relief of Utah penalties.


Utah Income Tax Contact

Utah State Tax Commission
210 N. 1950 West
Salt Lake City, Utah 84134


General Information:  (801) 297-2200

Forms:                         (800) 662-4335×6700

Web site:                     Utah State Tax Commission

E-file help desk:           (801) 297-2200


Utah Income Tax State filing addresses:

Payment enclosed:                      Refund expected or no payment:
Utah State Tax Commission Utah State Tax Commission
210 North 1950 West 210 North 1950 West
Salt Lake City, UT 84134-0266 Salt Lake City, UT 84134-0260