Frequently Asked Question 379

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Who must file a Utah individual income tax return?

General Requirements: A Utah income tax return must be filed by:

  1. Every Utah resident who is required to file a federal income tax return;
  2. Every non or part-year resident individual having income from Utah sources who is required to file a federal return.
  3. Taxpayers requesting a refund of any overpayment of income tax regardless of the amount of gross income.