TC-40: Utah Individual Income Tax Return (2025)

Who files this form

You must file a 2025 Utah TC-40 if you:

• Are a Utah resident or part-year resident who must file a federal return.
• Are a nonresident or part-year resident with Utah-source income who must file a federal return.
• Want a refund of income tax you overpaid.

Some nonresidents do not need to file:

• Your only Utah-source income is from a partnership, S corporation, trust or other pass-through entity, and the entity withheld Utah income tax on that income.
• You meet all the temporary-worker exemption rules: you are not a Utah resident, worked in Utah for 20 days or less, have no other Utah income, and live in a state that either has no income tax or does not tax nonresidents' wages. If filing jointly, your spouse must also meet these rules.

The temporary-worker exemption does not apply if you or your spouse, when filing jointly, are a professional athlete, professional entertainer, a person of prominence providing services per event, or a real property contractor or laborer. It also does not apply if, in the preceding tax year, you worked for a non-corporate employer as a key employee, officer or one of its 50 highest-paid employees.

You may qualify for exemption from Utah income tax under the line 21 worksheet. Follow that worksheet to determine whether you qualify.

When it's due

• April 15, 2026: File your 2025 calendar-year return and pay any tax due. This applies to the tax year ending December 31, 2025.
• October 15, 2026: File your 2025 extension return. Utah provides an automatic filing extension of up to six months without an extension form.

The extension gives you more time to file, not more time to pay. Interest applies to unpaid tax from the original due date, and penalties may also apply.

The instructions note that the due date may change if the IRS changes the federal return due date. Check incometax.utah.gov for updates.

What you'll need

Prepare first: Complete your federal return before your Utah return, even if you do not have to file it with the IRS. You need its information to complete TC-40.

Include with your Utah return, when applicable:

• TC-40 page 3 and Utah schedules TC-40A, TC-40B, TC-40S and TC-40W.
• An explanation of an equitable adjustment on TC-40A, Part 2, code 79.
• Form TC-131 when claiming a refund for a deceased taxpayer.
• Federal form 8379 when claiming injured spouse relief.
• Form TC-547 if paying by check or money order.

Keep with your records rather than sending: Forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 and TC-675R. Enter withholding information on TC-40W and attach that schedule instead.

Generally, do not send your federal return, worksheets, non-Utah credit schedules or other supporting documentation. Amended returns have separate attachment requirements, which may include an amended federal return or IRS adjustment.

Keep copies of your return, receipts, tax forms, worksheets and other records supporting your reported income, deductions, exemptions and credits.

How to file

File electronically: Go to tap.utah.gov. The instructions say electronic returns are processed faster than paper returns.

File by mail: Sign and mail the original return, and keep a copy.

Returns with payments:

Utah State Tax Commission

210 N 1950 W

Salt Lake City, UT 84134-0266

All other returns, including refund returns:

Utah State Tax Commission

210 N 1950 W

Salt Lake City, UT 84134-0260

Pay online or by mail: You can pay at tap.utah.gov. Online payments may include a service fee. If mailing a check or money order, make it payable to “Utah State Tax Commission,” write your daytime phone number and “2025 TC-40” on it, and include form TC-547. Remove any check stub, do not staple the payment to your return, and do not mail cash.

Common mistakes

• Leaving out TC-40W: Complete and attach it to report withholding. Otherwise, processing will be delayed and your withholding credit may be rejected.
• Using cents or incorrect number formatting: Round to whole dollars, down below 50 cents and up at 50 cents or more. Do not use dollar signs, commas or parentheses. Use a minus sign for negative numbers.
• Filling paper returns incorrectly: Use black or dark blue ink, not a felt tip pen. Leave lines or boxes blank when they do not apply. Sign and mail the original return.
• Treating the filing extension as extra time to pay: The extension does not extend the payment deadline.
• Reporting only Utah income on line 4: Nonresidents and part-year residents must enter their full federal adjusted gross income, not just Utah income.
• Entering identifying information incorrectly: Your name and Social Security number must match your Social Security card. Enter Social Security numbers, phone numbers and ZIP+4 without brackets or hyphens.

Questions people ask

Do I need to complete a federal return if I do not have to file one with the IRS?

Yes. Complete your federal return first because you need its information for your Utah return.

What must I prepay to use the filing extension without an extension penalty?

By the original due date, prepay either 90 percent of your 2025 tax due or 100 percent of your 2024 Utah tax liability. If you had no Utah tax liability in 2024 or this is your first year filing, prepay 90 percent of your 2025 tax due. These amounts use TC-40, line 27 plus line 30. Interest still applies to unpaid tax after the original due date.

Does Utah require quarterly estimated tax payments?

No. You may prepay at any time at tap.utah.gov or by mailing a payment with form TC-546.

How is income taxed if I lived in Utah for only part of the year?

Income received while you were a Utah resident is taxable in Utah regardless of where it was earned, unless specifically exempted. During your period of nonresidency, Utah-source income is taxable in Utah. Complete and attach TC-40B.

Where can I get help with my return?

Call the taxpayer help line at 801-297-2200 or 1-800-662-4335 outside the Salt Lake City area. Customer service hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. Online instructions are available at incometax.utah.gov.

Official sources

• https://tax.utah.gov/forms