How does Utah tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Utah.
• If you're considered a full-year or part-year resident of Utah, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from Utah.
• Utah taxes income earned for personal services performed while in Utah (even if you're a nonresident). This includes remote work for an employer or clients based outside Utah if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in Utah.
• In Utah, an employer is only required to withhold tax on a W-2 for wage income from working in the state of Utah. If you did not live or work in Utah and your employer withheld Utah taxes on your W-2, you can file a nonresident Utah return to get the withheld tax refunded to you.
• If your employer didn't withhold Utah taxes, you didn't physically work in Utah, and you were a nonresident of Utah, you probably don't need to file a Utah return at all unless you otherwise have a Utah filing requirement.

If your wages were minimal and you didn't do any other business in Utah, it's possible you'll be exempt from filing regardless of residency. See the Utah TC-40 instructions for more information.