| State of Treasury | website |
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| Tax Returns | Info – Who Must File NonResidents – Form TC-40, TC-40B 1. Minimum Income: If your federal adjusted gross income is less than your federal standard deduction, you generally do not need to file a Utah return. 2. 20-Day Rule: Nonresidents who work in Utah for 20 days or less may be exempt if they are residents of a state that does not have an income tax or does not tax the wages of nonresidents. 3. Taxable Utah Income: Nonresidents are taxed on income from Utah sources, including:Wages earned while working in Utah. Rental income from Utah property. Business income from Utah operations. Capital gains from Utah real estate. 4. Exemptions: You generally do not need to file if your only Utah income is from a pass-through entity (partnership, S corporation, or trust) and Utah tax was withheld on your behalf. |