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Utah Personal Income Tax Laws

It doesn’t seem to matter if we’re getting a healthy tax return or not -- filing our income taxes every year can be a pain, both in terms of time and our finances. And even if you’re bringing all of your receipts to an accountant or downloading a computer tax program to file your taxes, you might be wondering how the Beehive State taxes its citizens and what the rules are. This is an introduction to personal income tax laws in Utah.

Income Tax in Utah

States enact personal income tax laws to pay for public services like schools, police budgets, and road construction and maintenance by charging its citizens a percentage of their employment income. While some states use a variable tax rate depending on how much make, Utah collects applies a standard 5% to all citizens. The table below lists Utah's personal income tax statutes.

Code Section

Utah Code 59-10-104, et seq.: Individual Income Tax Act

Who is Required to File

Resident individuals, estates and trusts, and nonresidents on state taxable income derived from Utah sources; Partnerships are not taxable

Rate

5%

Federal Income Tax Deductible

No

Federal Income Used as Basis

Yes

Utah’s personal income taxes may not be the only taxes applied to citizens: you may also be subject to state consumer tax laws as well as federal tax laws. State and federal basic tax law, allows the government to tax both earned and unearned personal income. Earned income is your work salary, including wages, tips, commissions, and bonuses. Unearned income is income from non-work sources like interest, dividends, and profits from asset sales, royalties, and gambling winnings.

The Internal Revenue Service (IRS) handles federal incomes taxes and most IRS forms and publications are available online. While a few states base their income tax codes on the federal code, before you file or pay your taxes you should be aware that there might be important differences depending on where you live. If you would like assistance filing your state and federal income taxes, you can find state tax forms online along with resources regarding taxpayer assistance programs.

Related Resources for Utah Personal Income Tax Laws

State tax codes can be difficult to decipher, especially when they overlap with federal taxes. If you would like legal assistance regarding a tax matter, you can consult with a Utah tax law attorney. You can also find additional articles and information by visiting FindLaw’s section on Tax Law.

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