RogerD1
Expert Alumni

State tax filing

Since you said you moved back to Texas, you should consider yourself a Texas resident for 2025 and consider yourself a non-resident of both Utah and Arizona.  Both Utah and Arizona have a 183 day rule where if you lived in the state less than 1/2 of the year, you are considered a non-resident of the state for tax filing purposes.

 

Since Texas does not have an income tax, the Utah and Arizona returns can be filed in any order - these two states won't have an income tax credit for double-taxed income since they will only tax the income earned in their state as a non-resident.

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