BASIC INFORMATION
WHO (must file):
Residents:
Single: Must file if your gross
income is greater than $7,800.
Married Filing Separate: Must file
if your gross income is greater than
$10,050.
Married Filing Jointly: Must file if
your gross income is greater than $15,600.
Head of Household: Must file if your
gross income is greater than $10,050.
Nonresidents:
Every nonresident having income from
Utah
sources who is required to file a federal
return must file a Utah income tax return.
Single: Must file if your gross
income is greater than $7,800.
Married Filing Separate: Must file
if your gross income is greater than
$10,050.
Married Filing Jointly: Must file if
your gross income is greater than $15,600.
Head of Household: Must file if your
gross income is greater than $10,050.
WHAT (forms do you file)
Residents:
Form TC-40 Utah Individual Income Tax
Return
Nonresidents:
Form TC-40C Utah Individual Income Tax
Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, send to:
Utah State Tax Commission
210 N. 1950 W.
Salt Lake City, Utah 84134-0260
If you are sending a payment, send to:
Utah State Tax Commission
210 N. 1950 W.
Salt Lake City, Utah 84134-0266
