Exemptions

Information About Exemptions

Utah Code §59-10-1018(2)(b)(i)

On your Utah return, your exemption amount is used in the calculation of the Taxpayer Tax Credit.

Yourself

Enter a "1" on line 2a if you claim your own exemption on your federal return. Enter "0" if someone else, such as a parent, is claiming you as their dependent on their federal return. Enter "0" if you checked "You" on line 5 of your federal form 1040EZ.

Spouse

Enter "1" on line 2b if you claim your spouse as an exemption on your federal return. Enter "0" if someone else, such as a parent, is claiming your spouse as their dependent on their federal return. Enter "0" if you checked "Spouse" on line 5 of your federal form 1040EZ.

Dependents

Enter on line 2c the number of dependents you are claiming on line 6c of your federal form 1040 or 1040A.

Dependents with a Disability

Enter on line 2d the number of dependents you are claiming on line 2c who are certified as disabled with form TC-40D, Dependent with a Disability Exemption (see explanation below). You may not claim this extra exemption for someone claimed as "yourself" or "spouse" on the federal and Utah returns. Do not submit the TC-40D with your return. Keep a copy with the authorized certification signature in your records in case of an audit.

Exemption Qualifications for Dependents with a Disability

Utah Code §59-10-1018(1)

There are three categories of dependents with a disability that qualify for this additional exemption.

Dependent Child with a Disability

A dependent child with a disability is:

  • An individual 21 years of age or younger who is claimed as a dependent on the taxpayer's federal individual tax return for the year; and
  • Identified under guidelines of the Department of Health as qualified for Baby Watch Early Intervention Program for Infants and Toddlers.

For additional information, contact the Utah Department of Health, Baby Watch Early Intervention Program, PO Box 144720, Salt Lake City, UT 84114-4720; telephone 801-584-8226 or 1-800-961-4226.

Eligible Student with a Disability

A eligible student with a disability is:

  • A person 21 years of age or younger who is claimed as a dependent on the taxpayer’s federal individual income tax return;
  • Not the taxpayer or the taxpayer’s spouse;
  • Determined eligible by an IEP team under State Board of Education special education rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act as autism, deafness, preschool developmental delay, dual sensory impairment, hearing impairment, intellectual disability, multi-disability, orthopedic impairment, other health impairment, traumatic brain injury, or visual impairment;
  • Not receiving residential services from the Division of Services for People with Disabilities created under Section 62A-5-102 or a school established under Title 53A, Chapter 25b, Utah Schools for the Deaf and the Blind; and
  • Enrolled in a public education program for students with disabilities authorized under Section 53A-15-301, or is a recipient of a scholarship awarded under Title 53A, Chapter 1a, Part 7, Carson Smith Scholarships for Students with Special Needs Act.

If you have questions, please contact your local school district, charter school, local school, or the Utah State Office of Education, 250 East 500 South, PO Box 144200, Salt Lake City, UT 84114-4200; telephone 801-538-7500.

Dependent Adult with a Disability

A dependent adult with a disability is:

  • A person 18 years of age or older who is claimed as a dependent on the taxpayer’s federal individual tax return for the year;
  • Not the taxpayer or the taxpayer’s spouse;
  • Eligible for services under Title 62A, Chapter 5, Services for People with Disabilities, and
  • Not enrolled in an education program for students with disabilities authorized under Section 53A-15-301.

If you have questions, please contact the Division of Services for People with Disabilities, 195 North 1950 West, Salt Lake City, UT 84116; telephone 801-538-4200; dspd.utah.gov.

Total Exemptions

Add all exemptions on lines 2a through 2d of your Utah return and enter the total on line 2e.

If your Adjusted Gross Income (AGI) on line 4 is less than the amount in the table below, multiply line 2e by $2,963 (the Utah exemption amount) and enter the result on line 11. If your AGI is greater than the amount on the table below see High Income and Exemptions below.

The Utah exemption amount is 75 percent of the federal exemption amount for the same year. For 2014, the federal exemption amount is $3,950 and Utah’s exemption amount is $2,963. If your federal exemption amount is reduced due to high income, your Utah exemption amount is also reduced.

High Income and Exemptions

Your federal and Utah exemption amount may be reduced if your federal adjusted gross income (FAGI) is higher than the amounts on the table below. Your FAGI is reported on line 4 of your Utah return as determined on your federal return:

  • 1040, line 37
  • 1040NR, line 36
  • 1040A, line 21
  • 1040NR-EZ, line 10
  • 1040EZ, line 4
AGI TableFiling Status
$150,000 Married-separate
$250,000 Single 
$275,000 Head of household 
$300,000 Married-joint or qualifying widow(er) 

If your FAGI is:  

  • less than or equal to the amount in the AGI table for your filing status, multiply line 2e by $2,925 and enter the result on line 11.
  • greater than the amount in the AGI table for your filing status and you are not claiming an extra Utah exemption for a disabled dependent, multiply your federal exemption amount from form 1040 line 42, 1040A line 26, or 1040NR line 39 by 75 percent (0.75) and enter the result on line 11 of your Utah return.
  • greater than the amount in the AGI table for your filing status and you are claiming extra Utah exemption for disabled dependent(s), complete the worksheet below to determine your Utah exemption amount.
High Income Worksheet for Disabled Exemption
1. Amount from federal form 1040 line 42, 1040A line 26, or 1040NR line 40 $
2. Number of exemptions from federal form 1040 or 1040A line 6d or 1040NR line 7d  
3. Divide line 1 by line 2 and enter results $
4. Multiply the amount on line 3 by 75% (0.75)  
5. Number of Utah exemptions on TC-40 line 2e  
6. Multiply line 4 by line 5 and enter results. Enter this Utah exemption amount on line 11 of TC-40. $