Yes, the standard deduction is applied to each part year return- each state handles the deductions differently due to their unique tax structures.
The standard deduction is applied to your Arizona part-year resident return- but Arizona typically calculates tax by starting with your total income and then multiplying the tax by a "proration ratio" (Arizona income divided by total income) or applying the deduction to the Arizona-specific portion.
For part-year residents, Utah often requires you to prorate or calculate a specific deduction based on Utah-sourced income. Utah uses a Taxpayer Tax Credit instead of a direct deduction from income. Utah calculates your tax at a flat rate on your taxable income first. It then applies a non-refundable credit equal to roughly 6% of your federal standard deduction and personal exemptions.
TurboTax does the calculations behind the scenes based on how the state requires it to be reported.
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