Utah state tax basis is the Federal Adjusted Gross Income (AGI).
Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.
Rent Income: Same as federal
Capital Gain: You can deduct certain gains used to purchase qualifying stock in a Utah small business corporation
Unemployment Income: Same as federal
Social Security Benefits: Deduct up to $4,800 of federally taxable portion/person if under 65 ($7,500 if 65 or over); phases out for higher-income taxpayers
State Bond Interest: Taxable except Utah obligations and interest on non-Utah municipal bonds from states that exempt interest from Utah obligations
Health Savings Accounts: Same as federal
Disability: Same as federal
Lottery: Same as federal
Federal Income Tax: Deduction for 50% of federal income taxes.
Other Taxes: Reservation income earned by a member of an Indian tribe is exempt. Deductions for contributions to Utah educational savings plans, Utah MSAs, certain health care and long-term care insurance premiums, adoption expenses, and up to $2,200 of National Guard and Reserves military pay. Add back federal election of interest and dividends of a minor child.
Check other state tax links below.