Utah state income tax — ITIN filer guide

Utah taxes income at a flat 4.45% (tax year 2026), administered by the Utah State Tax Commission. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 4.45%

  • State return form: Form TC-40
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file a Utah TC-40 if required to file a federal return and you have Utah income (no separate state dollar floor published)
  • State sales tax: 6.1%
  • Special regime: Rate was 4.5% for TY2025; most credits (including the taxpayer credit) phase out with income.
  • Scheduled change: SB 60 (2026 General Session) cut the flat rate from 4.5% to 4.45% — Utah's sixth consecutive annual cut (5% in 2018 → 4.45% in 2026). No further cut is legislated yet, but the annual-cut pattern is strong.

Utah refund timing

  • E-filed returns: Allow 120 days from the date filed or from March 1, whichever is later; refunds cannot be issued before March 1 unless both the return and employer withholding returns are in. E-file with direct deposit is 'much faster'.
  • Paper returns: Same published 120-day allowance applies; Utah does not publish a separate paper timeline but says paper is slower than e-file with direct deposit
  • Check your Utah refund status

State tax agency

  • Utah State Tax Commission — incometax.utah.gov
  • Phone: 801-297-2200 (toll-free 800-662-4335)
  • Free filing option: No state-run individual e-file portal (TAP handles refunds/payments, not original TC-40 filing) — commercial software, Free File offers, or VITA

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Utah state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form TC-40
  3. Apply state-specific deductions and credits
  4. E-file — No state-run individual e-file portal (TAP handles refunds/payments, not original TC-40 filing) — commercial software, Free File offers, or VITA
  5. Or visit a VITA site for free in-person preparation

Utah state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Utah Earned Income Tax Credit — 20% of the federal EITC

✗ SSN required (not available to ITIN filers)

Per incometax.utah.gov, you must 'qualify for and claim the federal credit in the same tax year' and have Utah W-2 wages — the federal EITC's SSN requirement therefore excludes ITIN filers. Nonrefundable.

State child tax credit: Utah Child Tax Credit: $1,000 per qualifying child who was no more than 5 years old at year-end (TY2025), nonrefundable, income phase-out applies; child must qualify for the federal CTC under IRC 24, which requires the child to have an SSN — so ITIN-only children are excluded.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Utah State Tax Commission.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.