Utah State Income Tax Overview

If you live in Utah or otherwise earn income from a source based in Utah, then you are likely subject to state income tax.  Utah’s state income tax is overseen by the Utah State Tax Commissions and requires that individuals subject to this tax file a state income tax return each year.  This tax return is separate from the federal income tax return required by the Internal Revenue Service (IRS).

An overview of frequently asked questions about Utah state income tax follows.  If you are looking for additional information about federal income tax, visit our “Tax Relief” page.

Who needs to file a state income tax return in Utah?

You need to file a state income tax return if any of the following are true:

  • You are a resident of Utah for any part of the tax year
  • You are a non-resident of Utah with income from a Utah source who is required to file a federal income tax return
  • You want a refund of any income tax withheld from your pay

Resident

A resident is anyone whose permanent home is in Utah for the entire tax year, including those who live temporarily outside of Utah during the tax year.  While you are a resident of Utah, all of your income is taxable regardless of the source of that income.

Part-Year Resident

A part-year resident is anyone who is a resident of Utah for part of the tax year and is a non-resident for part of the tax year.  While you are a resident of Utah, all of your income is taxable regardless of the source of that income.  While you are a non-resident of Utah, only your income from a Utah source is taxable.

Non-Resident

A non-resident is anyone whose permanent home was not in Utah for any part of the tax year, including those who live temporarily in Utah during the tax year.  While you are a non-resident of Utah, only your income from a Utah source is taxable.

What tax rate will I pay on my Utah state income tax?

Utah uses a flat tax rate of 5% on all taxable income.

What amount does Utah allow for exemptions and deductions?

Utah allows an exemption of $2,775 for each person claimed on your federal income tax return, which can include you, your spouse, and any dependents.

The standard or itemized deduction you can include on your Utah state income tax return should be the same as the amount you claim for deductions on your federal income tax return.

Can I get an extension on my time to file and pay my Utah state income tax?

Utah state income tax is due on April 15 each year, the same date as the filing requirement for federal income tax.  When April 15 falls on a weekend or holiday, income tax is due the first business day thereafter.

If you are unable to file your state income tax return by April 15, you can automatically obtain a six-month extension of the filing date.  However, you still need to pay any tax you owe by April 15.  If you do not pay at least 90% of the tax liability you owe for the current tax year by April 15, the Utah State Tax Commission will assess a penalty against you.  They will also charge interest on any unpaid tax liability.

Can someone help answer questions about my state income tax return?

Yes, if you need help in preparing or filing your state income tax return, you can speak with a tax attorney who specializes in tax laws that govern Utah state income tax.  Simply call the number at the top of this page or complete the form below and someone will contact you who can answer your questions.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.