Utah State Tax Return

Utah's Official Website http://tax.utah.gov/

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.


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.


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

If taxable income more than - but not over - the tax is:
$0 - 5% of the amount over $0

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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UT Counties UT Cities
BeaverBeaver, Greenville, Milford, Minersville
Box ElderBear River City, Brigham City, Collinston, Corinne, Deweyville, Fielding, Garland, Grouse Creek, Honeyville, Howell, Mantua, Park Valley, Plymouth, Portage, Riverside, Snowville, Tremonton, Willard
CacheCache Junction, Clarkston, Cornish, Hyde Park, Hyrum, Lewiston, Logan, Mendon, Millville, Newton, Paradise, Providence, Richmond, Smithfield, Trenton, Wellsville
CarbonEast Carbon, Helper, Hiawatha, Kenilworth, Price, Sunnyside, Wellington
DaggettDutch John, Manila
DavisBountiful, Centerville, Clearfield, Farmington, Hill AFB, Kaysville, Layton, North Salt Lake, Syracuse, Woods Cross
DuchesneAltamont, Altonah, Bluebell, Duchesne, Fruitland, Hanna, Mountain Home, Myton, Neola, Roosevelt, Tabiona, Talmage
EmeryCastle Dale, Clawson, Cleveland, Elmo, Emery, Ferron, Green River, Huntington, Orangeville
GarfieldAntimony, Boulder, Bryce, Bryce Canyon, Cannonville, Escalante, Hatch, Henrieville, Panguitch, Tropic
GrandCisco, Moab, Thompson
IronBeryl, Brian Head, Cedar City, Kanarraville, Modena, Newcastle, Paragonah, Parowan, Summit
JuabEureka, Levan, Mona, Nephi
KaneAlton, Duck Creek Village, Glendale, Kanab, Mount Carmel, Orderville
MillardDelta, Fillmore, Garrison, Hinckley, Holden, Kanosh, Leamington, Lynndyl, Meadow, Oak City, Oasis, Scipio
MorganCroydon, Morgan
PiuteCircleville, Greenwich, Junction, Kingston, Marysvale
RichGarden City, Laketown, Randolph, Woodruff
Salt LakeBingham Canyon, Draper, Magna, Midvale, Riverton, Salt Lake City, Sandy, South Jordan, West Jordan
San JuanAneth, Blanding, Bluff, La Sal, Lake Powell, Mexican Hat, Montezuma Creek, Monticello, Monument Valley
SanpeteAxtell, Centerfield, Chester, Ephraim, Fairview, Fayette, Fountain Green, Gunnison, Manti, Mayfield, Moroni, Mount Pleasant, Spring City, Sterling, Wales
SevierAnnabella, Aurora, Elsinore, Glenwood, Joseph, Koosharem, Monroe, Redmond, Richfield, Salina, Sevier, Sigurd
SummitCoalville, Echo, Henefer, Kamas, Oakley, Park City, Peoa
TooeleDugway, Grantsville, Ibapah, Rush Valley, Stockton, Tooele, Vernon, Wendover
UintahBonanza, Fort Duchesne, Gusher, Jensen, Lapoint, Randlett, Tridell, Vernal, Whiterocks
UtahAlpine, American Fork, Cedar Valley, Elberta, Goshen, Lehi, Lindon, Mapleton, Orem, Payson, Pleasant Grove, Provo, Salem, Santaquin, Spanish Fork, Springville
WasatchHeber City, Midway, Wallsburg
WashingtonCentral, Dammeron Valley, Enterprise, Gunlock, Hildale, Hurricane, Ivins, La Verkin, Leeds, New Harmony, Pine Valley, Rockville, Saint George, Santa Clara, Springdale, Toquerville, Veyo, Virgin, Washington
WayneBicknell, Hanksville, Loa, Lyman, Teasdale, Torrey
WeberEden, Hooper, Huntsville, Ogden, Roy