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Update Utah 2025 State Tax Parameters #5552

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40766b3
Update Utah 2025 State Tax Parameters
johnthwong Feb 3, 2025
f164b81
Updated changelog_entry.yaml
johnthwong Feb 3, 2025
425f8bd
Added dated links for sourcing whenever possible
johnthwong Feb 7, 2025
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4 changes: 4 additions & 0 deletions changelog_entry.yaml
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@@ -0,0 +1,4 @@
- bump: minor
changes:
added:
- Utah state tax code 2025 updates.
10 changes: 7 additions & 3 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/amount.yaml
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Expand Up @@ -8,7 +8,11 @@ metadata:
reference:
- title: Utah Code §59-10-1005 (2)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
- title: 2021 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
- title: 2023 Utah Individual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
- title: 2022 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
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could you add pages to the pdf links of tax forms that show the parameter value
e.g. here it would be:
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf#page=23

- title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
- title: Current Utah Individual Income Tax Form # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
10 changes: 7 additions & 3 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_agi.yaml
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Expand Up @@ -8,7 +8,11 @@ metadata:
reference:
- title: Utah Code §59-10-1005 (2) (b)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
- title: 2021 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
- title: 2022 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=24
- title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
10 changes: 7 additions & 3 deletions ...cyengine_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/max_child_age.yaml
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Expand Up @@ -7,7 +7,11 @@ metadata:
reference:
- title: Utah Code §59-10-1005 (1) (c)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
- title: 2021 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
- title: 2022 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
- title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
10 changes: 7 additions & 3 deletions ...ne_us/parameters/gov/states/ut/tax/income/credits/at_home_parent/parent_max_earnings.yaml
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Expand Up @@ -8,7 +8,11 @@ metadata:
reference:
- title: Utah Code §59-10-1005 (1) (a) (iii)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1005.html
- title: 2021 Utah Indivdual Income Tax Form
- title: 2021 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=23
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=24
- title: 2022 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: 2023 Utah Indivdual Income Tax Form, Part 4, (01)
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
- title: Current Utah Indivdual Income Tax Form # last viewed on 2025-05-27
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
6 changes: 4 additions & 2 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/amount.yaml
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Expand Up @@ -6,7 +6,9 @@ metadata:
period: year
label: Utah child tax credit amount
reference:
- title: Utah Code §59-10-1047 (2)
- title: Utah Code §59-10-1047 (2) # Effective 2024-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2023050320240101
- title: Utah Code §59-10-1047 (2) # Law effective 2025
- title: Utah Code §59-10-1047 (2) # Effective 2025-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
- title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
6 changes: 4 additions & 2 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/child_age_threshold.yaml
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Expand Up @@ -7,10 +7,12 @@ metadata:
period: year
label: Utah child tax credit child age threshold
reference:
- title: Utah Code §59-10-1047 (1) (e)
- title: Utah Code §59-10-1047 (1) (e) # Effective 2025-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2023050320240101
- title: Utah Code §59-10-1047 (1) (e) # Law effective 2025
- title: Utah Code §59-10-1047 (1) (e) # Effective 2025-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
- title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html

brackets:
- threshold:
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6 changes: 4 additions & 2 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/rate.yaml
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Expand Up @@ -6,7 +6,9 @@ metadata:
period: year
label: Utah child tax credit reduction rate
reference:
- title: Utah Code §59-10-1047 (4)
- title: Utah Code §59-10-1047 (4) # Effective 2024-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2023050320240101
- title: Utah Code §59-10-1047 (4) # Law effective 2025
- title: Utah Code §59-10-1047 (4) # Effective 2025-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
- title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html
6 changes: 4 additions & 2 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/ctc/reduction/start.yaml
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Expand Up @@ -7,10 +7,12 @@ metadata:
period: year
label: Utah child tax credit reduction start
reference:
- title: Utah Code §59-10-1047 (4)
- title: Utah Code §59-10-1047 (4) # Effective 2024-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2023050320240101
- title: Utah Code §59-10-1047 (4) # Law effective 2025
- title: Utah Code §59-10-1047 (4) # Effective 2025-01-01
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html?v=C59-10-S1047_2025010120240501
- title: Utah Code §59-10-1047 (4) # Current version; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1047.html

SINGLE:
2024-01-01: 43_000
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10 changes: 7 additions & 3 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/earned_income/rate.yaml
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Expand Up @@ -7,11 +7,15 @@ metadata:
period: year
label: Utah EITC match
reference:
- title: Utah legal code| UC §59-10-1044 (2) (a) #The percentage increased in 2023 to 20%
- title: Utah legal code| UC §59-10-1044 (2) (a) #The percentage increased in 2023 to 20%; still 20% as of 2025
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
- title: Utah TC-40 Utah Individual Income Tax Form #The credit was introduced in 2022
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf
- title: 2022 Utah legal code| 59-10-1044 (2)
href: https://law.justia.com/codes/utah/2022/title-59/chapter-10/part-10/section-1044/
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
- title: Utah TC-40A Supplemental Schedule Instructions (2022), Part 3, (AM)
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: Utah TC-40A Supplemental Schedule Instructions (2023), Part 3, (AM)
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=23
- title: Utah Form TC-40A Supplemental Schedule Instructions (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
12 changes: 9 additions & 3 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/non_refundable.yaml
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Expand Up @@ -6,13 +6,19 @@ metadata:
reference:
- title: Utah legal code| UC §59-10-1044
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1044.html
- title: 2021 Utah TC-40 Utah Individual Income Tax Form Instruction
- title: 2021 Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf
- title: 2022 Utah TC-40 Utah Individual Income Tax Form Instruction
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
- title: 2022 Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: 2022 Utah legal code| 59-10-1044
href: https://law.justia.com/codes/utah/2022/title-59/chapter-10/part-10/section-1044/
- title: 2023 Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
- title: Current Utah TC-40 Utah Individual Income Tax Form Instruction, Line 24, 26 # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
values:
# Check whether the following lists are a proper subset of the given tax year's list of nonrefundable credits,
# i.e., check if the existing credits we model have been repealed:
2021-01-01:
- ut_retirement_credit
- ut_ss_benefits_credit
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14 changes: 9 additions & 5 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/birth_year.yaml
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Expand Up @@ -6,9 +6,13 @@ metadata:
period: year
label: Utah retirement credit birth year
reference:
- title: Utah Code §59-10-1019 (1) (a)
- title: Utah Code §59-10-1019 (1) # Superseded 2021-05-05
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (1) # Effective 2021-05-05; Superseded 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (1) # Effective 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (1) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
- title: 2023 TC-40 Utah Individual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=20
- title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
14 changes: 9 additions & 5 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/max.yaml
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metadata:
unit: currency-USD
reference:
- title: Utah Code §59-10-1019 (2)
- title: Utah Code §59-10-1019 (2) # Superseded 2021-05-05
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (2) # Effective 2021-05-05; Superseded 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (2) # Effective 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (2) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: Utah Code §59-10-1019 - Effective for 2021
href: https://le.utah.gov/xcode/historical.html?date=7/1/2021&oc=/xcode/Title59/Chapter10/C59-10-S1019_2021050520210505.html
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=20
- title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
16 changes: 9 additions & 7 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/rate.yaml
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metadata:
unit: /1
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could you add label and period here?

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and in other parameters which miss those entries

reference:
- title: Utah Code §59-10-1019 (4)
- title: Utah Code §59-10-1019 (4) # Superseded 2021-05-05
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Effective 2021-05-05; Superseded 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Effective 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
- title: 2023 TC-40 Utah Individual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=20
- title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
14 changes: 9 additions & 5 deletions ...engine_us/parameters/gov/states/ut/tax/income/credits/retirement/phase_out/threshold.yaml
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Expand Up @@ -13,9 +13,13 @@ metadata:
unit: currency-USD
period: year
reference:
- title: Utah Code §59-10-1019 (4)
- title: Utah Code §59-10-1019 (4) # Superseded 2021-05-05
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Effective 2021-05-05; Superseded 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Effective 2022-03-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html?v=C59-10-S1019_2022032320220323
- title: Utah Code §59-10-1019 (4) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1019.html
- title: 2021 TC-40 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
- title: 2023 Utah Indivdual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=21
- title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
14 changes: 9 additions & 5 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/rate.yaml
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Expand Up @@ -4,9 +4,13 @@ values:
metadata:
unit: /1
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could you add a label and period here?

reference:
- title: Utah Code §59-10-1044 (4)
- title: Utah Code §59-10-1042 (4) # Effective 2021-05-05; Superseded 2022-05-04
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: 2021 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
- title: 2023 TC-40 Utah Individual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
- title: Utah Code §59-10-1042 (4) # Effective 2022-05-04; Superseded 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: Utah Code §59-10-1042 (4) # Effective 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html?v=C59-10-S1042_2023050320230503
- title: Utah Code §59-10-1042 (4) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: Utah Form TC-40A (Current) Part 3 (AH)
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
12 changes: 9 additions & 3 deletions ...ngine_us/parameters/gov/states/ut/tax/income/credits/ss_benefits/phase_out/threshold.yaml
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Expand Up @@ -23,9 +23,15 @@ metadata:
unit: currency-USD
period: year
reference:
- title: Utah Code §59-10-1042 (4)
- title: Utah Code §59-10-1042 (4) # Effective 2021-05-05; Superseded 2022-05-04
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: 2021 Utah Individual Income Tax Form
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=20
- title: 2023 TC-40 Utah Individual Income Tax Form
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=23
- title: Utah Code §59-10-1042 (4) # Effective 2022-05-04; Superseded 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: Utah Code §59-10-1042 (4) # Effective 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html?v=C59-10-S1042_2023050320230503
- title: Utah Code §59-10-1042 (4) # Current tax code; last viewed on 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1042.html
- title: Utah Form TC-40 (Current) # last viewed on 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
16 changes: 11 additions & 5 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/in_effect.yaml
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Expand Up @@ -5,9 +5,15 @@ values:
metadata:
period: year
unit: bool
label: Utah additional qualifying dependent for personal exemption in effect
label: Utah additional qualifying dependent for personal exemption in the year of birth in effect
reference:
- title: Utah State Legislature, 59-10-1018. Definitions -- Nonrefundable taxpayer tax credits., (1)(g)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
- title: 2023 TC-40 Utah Individual Income Tax Form, What's New, Additional dependent for taxpayer tax credit
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=4
- title: Utah Code §59-10-1018 (1)(g) # Effective 2021-05-05; Superseded 2023-05-23
href: https://le.utah.gov/xcode/historical.html?date=2/7/2025&oc=/xcode/Title59/Chapter10/C59-10-S1018_2021050520210505.html
- title: Utah Code §59-10-1018 (1)(g) # Effective 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2023050320230503
- title: 2023 TC-40 Utah Individual Income Tax Form, What's New, Additional dependent for taxpayer tax credit
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf#page=4
- title: Utah Code §59-10-1018 (1)(g) # Current tax code; last viewed 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
- title: Current TC-40 Utah Individual Income Tax Form (Line 2) # last viewed 2025-02-07
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
17 changes: 13 additions & 4 deletions policyengine_us/parameters/gov/states/ut/tax/income/credits/taxpayer/personal_exemption.yaml
View file
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Original file line number Diff line number Diff line change
Expand Up @@ -3,15 +3,24 @@ values:
2021-01-01: 1_750
2022-01-01: 1_802
2023-01-01: 1_941
2024-01-01: 2_046
metadata:
unit: currency-USD
uprating: gov.irs.uprating
period: year
label: Utah taxpayer credit personal exemption
reference:
- title: Utah Code §59-10-1018 (6)
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2021050520210505#59-10-1018(6)
- title: Utah Form TC-40 (2021) line 11
href: https://www.taxformfinder.org/forms/2021/2021-utah-tc-40-full-packet.pdf#page=9
- title: 2023 TC-40 Utah Individual Income Tax Form (Line 11)
href: https://tax.utah.gov/forms/current/tc-40inst.pdf#page=10
- title: Utah Form TC-40 (2022) line 11
href: https://tax.utah.gov/forms/2022/tc-40inst.pdf
- title: Utah Form TC-40 (2023) line 11
href: https://tax.utah.gov/forms/2023/tc-40inst.pdf
- title: Utah Form TC-40 (Current) Line 11
href: https://tax.utah.gov/forms/current/tc-40inst.pdf
- title: Utah Code §59-10-1018 (1)(g) # Effective 2021-05-05; Superseded 2023-05-23
href: https://le.utah.gov/xcode/historical.html?date=2/7/2025&oc=/xcode/Title59/Chapter10/C59-10-S1018_2021050520210505.html
- title: Utah Code §59-10-1018 (1)(g) # Effective 2023-05-23
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html?v=C59-10-S1018_2023050320230503
- title: Utah Code §59-10-1018 (1)(g) # Current tax code; last viewed 2025-02-07
href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
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