The Utah Basic Information section contains state-specific elections and declarations that may affect your Utah income tax return. While most personal information transfers from your federal return, Utah requires additional information for certain situations.
Depending on your circumstances, you may see the following items in the Basic Information section:
- Property Owner Residential Exemption Termination Declaration
- Election Campaign Fund Contribution
- Filing Status Election for Married Taxpayers
Property Owner Residential Exemption Termination Declaration
Utah provides a residential exemption that may reduce property taxes on a qualifying primary residence.
If you previously claimed the residential exemption and the property no longer qualifies as your primary residence, you may need to report the change. This declaration notifies Utah that the property should no longer receive the residential exemption.
Who may need to complete this section?
You may need to complete this section if:
- You moved from a property that previously qualified as your primary residence.
- The property was converted to a rental property.
- The property became a vacation or secondary home.
- The property's use otherwise changed during the tax year.
If the property continues to qualify as your primary residence, this section generally does not apply.
Election Campaign Fund Contribution
Utah taxpayers may choose to contribute to the Election Campaign Fund when filing their state income tax return.
The fund supports political campaign financing programs established under Utah law.
Is the contribution required?
No. Participation is completely voluntary.
Does a contribution affect my refund?
Yes. Any amount you choose to contribute reduces your refund or increases the amount you owe by the same amount.
Can both spouses contribute?
If filing a joint return, each spouse can make a separate contribution election.
Election to Change Filing Status From Married Filing Jointly to Married Filing Separately
Married taxpayers who file a federal Married Filing Jointly return may elect to file Married Filing Separately for Utah purposes.
This election applies only to the Utah return and does not change the filing status used on the federal return.
Why would taxpayers make this election?
In some situations, filing separately for Utah purposes may:
- Lower the overall Utah tax liability.
- Affect eligibility for certain Utah credits.
- Impact state-specific deductions or adjustments.
Because the results vary by taxpayer, it's important to review both options before making the election.
Why Is Utah Asking for This Information?
These questions allow Utah to apply state-specific tax laws that are not addressed on the federal return.
Many taxpayers will simply review these items and continue filing. Others may need to make an election or provide additional information based on their individual circumstances.
How Do I Access the Utah Basic Information Section?
To enter or review Utah Basic Information:
- Navigate to the Utah State Return section.
- Select Basic Information.
Before filing, review your entries carefully to ensure they accurately reflect your situation for the tax year.