It's likely that the amount of your federal itemized deductions that was carried over to your Utah return has been phased out.
Utah law provides that you can claim a credit against tax for your personal exemptions and an adjusted amount of your federal itemized deductions. This credit is equal to 6% of your allowable exemptions and deductions.
However, the credit is phased out when your income is over a specified amount, based on your filing status.
For tax year 2023, the income amounts are:
Single: $16,742
Married filing jointly: $33,484
Married filing separately: $16,742
Head of household: $25,114 and
Qualifying surviving spouse: $33,484
See Line 17, Base Phase-out Amount in the Utah 2023 TC-40 Forms and Instructions.
Once the income subject to phase-out drops to zero, any additional itemized deductions you enter on your federal return won't make any difference on your Utah return.
