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Utah Tax Resources

Income Tax Rate: 5% Flat (Utah has a Flat Income Tax Rate)
Governor: Jon Huntsman, Jr.
Income Tax Revenue (2007): $5,889,423,000.00
Utah Population 2,668,925

Utah Mailing Address

Wondering where to mail your Utah taxes? Here's the address:

Refund Return:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134-0260

All other returns (including PAYMENTS):
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134-0266



Utah Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Utah.

Utah Residents

If your domicile was in Utah for entire year or you lived in Utah for more than 183 days you are a resident of Utah. If you are resident of Utah and filed a federal tax return or if you want a refund of overpaid income for income taxes you will need to file a Utah resident return. To file a resident return with Utah you will need to file Form-TC-40 (attached below). For additional information or assistance on filing your Utah resident return see Form-TC-40 Instructions (attached below).

Related Tax Forms

Utah Residents who lived in Utah for part of the year

If your domicile was in Utah for only part of the year, perhaps because you moved in or out of Utah during the year, you are a part year Utah resident. If you are a Utah part year resident and you filed a federal return or you want a refund for income taxes that you overpaid you will need to file a Utah part year resident return. Utah taxes all income, regardless of where it was earned, during the time you were a resident. Utah also taxes income that comes from Utah sources for the period of time that you were a nonresident. To file a Utah part year resident return use Form- TC-40B. For addition assistance or information see Form-TC-40 Instructions.

Related Tax Forms

  • Form-TC-40B - Non or Part-year Resident Utah Income Schedule

Utah Residents who work in another state

If your domicile was in Utah for entire year or you lived in Utah for more than 183 days you are a resident of Utah. If you are resident of Utah and filed a federal tax return or if you want a refund of overpaid income for income taxes you will need to file a Utah resident return. To file a resident return with Utah you will need to file Form-TC-40 (attached below). For additional information or assistance on filing your Utah resident return see Form-TC-40 Instructions (attached below).

If you are a resident of Utah that works in another state you will have to pay taxes on income earned in the other state to Utah. This is because Utah taxes all income that its residents earn, regardless of where the income is earned. The problem is that the state that you earned the income in may also tax the income. If this is the case you may qualify for a credit from Utah on this income, which allows you to avoid facing dual taxation on such income. To qualify for this credit file Form-TC40S (attached below) and attach it to your Utah return (filed using Form-TC-40) and the return for the other state.

Related Tax Forms

  • Form-TC-40 - Utah Individual Income Tax Return
  • Form-TC40S - Credit for Income Tax Paid to Another State

Nonresidents who work in Utah

If you lived in Utah for less than 183 days, you were not domiciled in Utah for any part of the year, or you did not have a permanent home in Utah you are a nonresident of Utah. If you are a nonresident of Utah that filed a federal return that included income from Utah sources or if you overpaid Utah income taxes and want a refund you will need to file a Utah nonresident return. Utah taxes nonresident on all income that comes from Utah sources. To file a Utah part year resident return use Form- TC-40B. For addition assistance or information see Form-TC-40 Instructions.

Related Tax Forms

  • Form-TC-40B - Non or Part-year Resident Utah Income Schedule

Nonresidents who sold property in Utah

If you lived in Utah for less than 183 days, you were not domiciled in Utah for any part of the year, or you did not have a permanent home in Utah you are a nonresident of Utah. If you are a nonresident of Utah that filed a federal return that included income from Utah sources or if you overpaid Utah income taxes and want a refund you will need to file a Utah nonresident return. Utah taxes nonresident on all income that comes from Utah sources. To file a Utah part year resident return use Form- TC-40B. For addition assistance or information see Form-TC-40 Instructions.

Related Tax Forms

  • Form-TC-40B - Non or Part-year Resident Utah Income Schedule

Utah Tax Forms

  • Form TC-40 - Utah Individual Income Tax Return
  • Form-TC-40 - Utah Individual Income Tax Return
  • Form-TC40S - Credit for Income Tax Paid to Another State
  • Form-TC-40B - Non or Part-year Resident Utah Income Schedule

Relevant Links