Utah State Tax Return

Utah Individual Income Tax Provisions

Taxpayers in the state of Utah are required to file a state income tax return. Utah uses a joint filing system, which combines the incomes of both spouses in a married couple and taxes it as a single amount. This aligns with the federal theory that a family is a single economic unit.

Utah uses the taxpayer's federal adjusted gross income as a starting point for the tax base. However, there are a few differences between the state law and the federal law that taxpayer's should be aware of when filing their state return, as some income is exempt from inclusion in the tax base.

Exemptions

Utah follows the federal law rather closely, however there are a few exemptions worth noting as far as what income is included in the tax base:

• Interest from U.S. government bonds
• Reservation income earned by a member of a Native American tribe
• Utah obligations on state/municipal bond interest
• Interest on non-Utah municipal bonds from states that exempt interest from Utah.

Deductions

Utah uses the same guidelines for the standard deduction as the federal provision. Additionally, credits are given for gains reinvested into certain state small businesses, as well as any gains from the sale or exchange of gold or silver coins. Federal, state, and local income taxes are not deductible.

2023 Utah Tax Rates

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Utah state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Utah	Services Available
Preparation	Preparation of a state tax return for Utah is available for $29.95.
E-File	E-File is not available for Utah.
Direct Deposit	Direct Deposit is not available for Utah.
Non-Resident Preparation	Non-resident UT state return's are available upon request.
Non-Resident E-File	E-Filing non-resident UT state returns is not available.
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UT Counties	UT Cities
Beaver	Beaver, Greenville, Milford, Minersville
Box Elder	Bear River City, Brigham City, Collinston, Corinne, Deweyville, Fielding, Garland, Grouse Creek, Honeyville, Howell, Mantua, Park Valley, Plymouth, Portage, Riverside, Snowville, Tremonton, Willard
Cache	Cache Junction, Clarkston, Cornish, Hyde Park, Hyrum, Lewiston, Logan, Mendon, Millville, Newton, Paradise, Providence, Richmond, Smithfield, Trenton, Wellsville
Carbon	East Carbon, Helper, Hiawatha, Kenilworth, Price, Sunnyside, Wellington
Daggett	Dutch John, Manila
Davis	Bountiful, Centerville, Clearfield, Farmington, Hill AFB, Kaysville, Layton, North Salt Lake, Syracuse, Woods Cross
Duchesne	Altamont, Altonah, Bluebell, Duchesne, Fruitland, Hanna, Mountain Home, Myton, Neola, Roosevelt, Tabiona, Talmage
Emery	Castle Dale, Clawson, Cleveland, Elmo, Emery, Ferron, Green River, Huntington, Orangeville
Garfield	Antimony, Boulder, Bryce, Bryce Canyon, Cannonville, Escalante, Hatch, Henrieville, Panguitch, Tropic
Grand	Cisco, Moab, Thompson
Iron	Beryl, Brian Head, Cedar City, Kanarraville, Modena, Newcastle, Paragonah, Parowan, Summit
Juab	Eureka, Levan, Mona, Nephi
Kane	Alton, Duck Creek Village, Glendale, Kanab, Mount Carmel, Orderville
Millard	Delta, Fillmore, Garrison, Hinckley, Holden, Kanosh, Leamington, Lynndyl, Meadow, Oak City, Oasis, Scipio
Morgan	Croydon, Morgan
Piute	Circleville, Greenwich, Junction, Kingston, Marysvale
Rich	Garden City, Laketown, Randolph, Woodruff
Salt Lake	Bingham Canyon, Draper, Magna, Midvale, Riverton, Salt Lake City, Sandy, South Jordan, West Jordan
San Juan	Aneth, Blanding, Bluff, La Sal, Lake Powell, Mexican Hat, Montezuma Creek, Monticello, Monument Valley
Sanpete	Axtell, Centerfield, Chester, Ephraim, Fairview, Fayette, Fountain Green, Gunnison, Manti, Mayfield, Moroni, Mount Pleasant, Spring City, Sterling, Wales
Sevier	Annabella, Aurora, Elsinore, Glenwood, Joseph, Koosharem, Monroe, Redmond, Richfield, Salina, Sevier, Sigurd
Summit	Coalville, Echo, Henefer, Kamas, Oakley, Park City, Peoa
Tooele	Dugway, Grantsville, Ibapah, Rush Valley, Stockton, Tooele, Vernon, Wendover
Uintah	Bonanza, Fort Duchesne, Gusher, Jensen, Lapoint, Randlett, Tridell, Vernal, Whiterocks
Utah	Alpine, American Fork, Cedar Valley, Elberta, Goshen, Lehi, Lindon, Mapleton, Orem, Payson, Pleasant Grove, Provo, Salem, Santaquin, Spanish Fork, Springville
Wasatch	Heber City, Midway, Wallsburg
Washington	Central, Dammeron Valley, Enterprise, Gunlock, Hildale, Hurricane, Ivins, La Verkin, Leeds, New Harmony, Pine Valley, Rockville, Saint George, Santa Clara, Springdale, Toquerville, Veyo, Virgin, Washington
Wayne	Bicknell, Hanksville, Loa, Lyman, Teasdale, Torrey
Weber	Eden, Hooper, Huntsville, Ogden, Roy