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.
Utah requires that you use the same filing status that you used for your federal return. 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.
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