{
  "$comment": "Utah 2025: flat 4.5% on Utah taxable income (≈ federal AGI) less the nonrefundable taxpayer tax credit (6% × (federal standard deduction + $2,111 per qualifying dependent), phased out at 1.3% above the base amount).",
  "country": "us",
  "jurisdiction": "us-ut",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Denver"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.045"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.045"
          }
        ]
      },
      "deductions": [],
      "credits": [
        {
          "type": "rateOfAmount",
          "id": "taxpayer-tax-credit",
          "label": "Taxpayer tax credit (6% of federal standard deduction + Utah personal exemptions, phased out at 1.3%)",
          "rate": "0.06",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "includeFederalStandardDeduction": true,
          "perDependent": "2111",
          "dependents": "children",
          "phaseout": {
            "single": {
              "threshold": "18213",
              "rate": "0.013",
              "floor": "0"
            },
            "mfj": {
              "threshold": "36426",
              "rate": "0.013",
              "floor": "0"
            },
            "mfs": {
              "threshold": "18213",
              "rate": "0.013",
              "floor": "0"
            },
            "hoh": {
              "threshold": "27320",
              "rate": "0.013",
              "floor": "0"
            }
          }
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Itemized-deduction version of the taxpayer tax credit; extra exemption in a dependent's birth year",
    "Utah child tax credit (young children), Utah earned income credit, retirement / Social Security credits, other nonrefundable credits",
    "Additions/subtractions to federal AGI (e.g. state tax refunds, 529, municipal bonds)",
    "Local taxes (Utah has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.html",
      "title": "Utah Code §59-10-104 — tax imposed for each (calendar) taxable year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah levies a personal income tax on residents' wages — Utah TC-40 — starts from federal adjusted gross income (line 4); no Utah standard deduction (replaced by the taxpayer tax credit)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah TC-40 — starts from federal adjusted gross income (line 4); no Utah standard deduction (replaced by the taxpayer tax credit)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah has no standard deduction or personal exemption deduction; these enter only the taxpayer tax credit",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah TC-40 2025 line-by-line instructions, line 10 — multiply line 9 by 4.5% (.045)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah TC-40 2025 line-by-line, lines 11–20 — Utah personal exemption $2,111 per qualifying dependent (federal child-tax-credit dependents); 6% of (federal standard deduction + exemptions); base phase-out $18,213 single/MFS, $36,426 MFJ/QSS, $27,320 HoH; phase-out 1.3% of income over the base",
      "retrieved": "2026-10-07",
      "note": "Phase-out applies to Utah taxable income (line 9), which for a wage earner equals Utah AGI."
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html",
      "title": "Utah Code §59-10-1018 — 'single filing status' includes married filing separately; joint includes surviving spouse; qualifying dependent = federal §24 child-tax-credit dependent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "Utah starts from federal AGI (TC-40 line 4), so pre-tax 401(k)/403(b)/457(b), HSA, FSA and §125 amounts excluded federally are excluded in Utah",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://jobs.utah.gov/ui/employer/public/handbook/Employer_Handbook.pdf",
      "title": "Utah DWS Employer Handbook — the entire UI contribution must be paid by the employer (penalties for deducting any part from wages); Utah has no employee-paid state payroll programme",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://incometax.utah.gov/line-by-line/",
      "title": "MoneyOtter rounds the line to the cent (TC-40 is completed in whole dollars)",
      "retrieved": "2026-10-07"
    }
  ]
}