UT follows the federal tax law on home sale exclusion. There is no capital gains tax on the sale of your home. Full rules: https://www.irs.gov/taxtopics/tc701
Q. Are you sure that I would pay Utah any capital gains from the sale of my Texas house? The closing is in May 2023. I won't be moving to Utah until June or July 2023.
A. If a capital gain, not eligible for the home sale exclusion, is realized before you become a UT resident, it will not be subject to UT tax.
