According to Utah Instructions for Form TC-40, you must file a Utah income tax return if:
- You were a resident or part year resident of Utah that must file a federal return.
- You were a nonresident or part-year resident with Utah source income and are required to file a federal return. (Unless as a non-resident your only Utah income was from a partnership, S Corporation or trust.)
- You want a refund for any Utah income tax withheld from your wages.
Can I file a different filing status than my federal return?
Utah requires that you use the same filing status that you used for your federal return, with only one exception. Same-sex marriages are valid in Utah and legally married same-sex couples must file their Utah returns using the same filing status as on their federal returns.
Exception: A married couple who files a joint federal return may file separate Utah returns ONLY IF:
- one spouse is a full-year Utah resident, AND
- the other spouse is a full-year nonresident.
If either Spouse is a part year resident then you may not use the special instruction and must choose the same filing status as your Federal return. Please refer to the Utah Instructions for Spouses to ensure that you choose the correct residency status for both Spouses.
If you meet the exception requirements, you can complete your Married Filing Separate (MFS) State return in your TaxSlayer account. To do so follow these steps:
- First complete your Married Filing Joint (MFJ) Federal tax return
- State Section
- Edit State
- Basic Information
- Change Filing Status from MFJ to MFS for State purposes only
- Select “yes” and then proceed to MFS for State purposes only
- Choose either the Taxpayer or Spouse for whom you are filing the MFS return
- Complete the MFS income allocation on this screen
This MFS return cannot be filed electronically. Print the return by going to Summary/Print >Print return. Sign and mail to the State along with your supporting documents.
Once you print the MFS return, you can follow steps 2-8 to complete an MFS return for the other Spouse (if needed). In order to change the residency status between resident and nonresident, please delete the State return and then add it back.