Can I file a joint Utah return if my spouse and I have different residency statuses?

Utah requires taxpayers to use the same filing status as their federal return unless the following applies:

1. One spouse is a full-year resident of the state of Utah
2. The other spouse is a full-year nonresident of the state of Utah

If both requirements are met, the couple will need to prepare two sets of "as-if" federal married filing separate returns and then then they would need to mail the Utah married filing separate returns. FreeTaxUSA doesn't have the capability to e-file married separate returns separate from a married filing joint return. If either spouse doesn't meet the requirements above, they must file their Utah tax return with the same filing status as their federal return.