@cdixon2 You wrote, "The closing is in May 2023. I won't be moving to Utah until June or July 2023. "
None of your income prior to establishing residency in Utah will be taxed by Utah. So if the TX home is closed before you move to Utah, Utah will not tax you on the gain on the sale of your residence even if you gain exceeds the Section 121 exclusion amount.
From what I've read this morning, it appears you will exclude your TX income on your Utah TC-40a and b forms.
https://incometax.utah.gov/instructions/tc-40b
Follow these steps to calculate your Utah tax:
- Complete form TC-40 through line 24.
- Complete form TC-40B, Non or Part-Year Resident Schedule (see line-by-line instructions, below).
- Complete the rest of form TC-40, beginning with line 25.
Attach form TC-40B to your Utah return.
https://tax.utah.gov/forms/current/tc-40a.pdf
https://tax.utah.gov/forms/current/tc-40b.pdf
