topic multi-state filing requirement in State tax filing

multi-state filing requirement

bdblack6 — Mon, 09 Mar 2026 10:37:02 GMT

married, filing jointly. Both retired. we sold our only home in Idaho in September and purchased another primary residence on December 17th in Utah. I received no income during those final 2 weeks in Utah.

QUESTION: DO WE NEED TO FILE A TAX RETURN FOR UTAH?

Re: multi-state filing requirement

ErnieS0 — Thu, 14 Apr 2022 23:30:00 GMT

No. You do not have to file an Idaho tax return because you had no Idaho income.

Idaho says you must file individual income tax returns with Idaho if you're any of the following:

An Idaho resident
A part-year Idaho resident with income from Idaho sources or income earned while an Idaho resident
A nonresident of Idaho with income from Idaho sources

Individual Income Tax

Re: multi-state filing requirement

SteamTrain — Thu, 14 Apr 2022 23:35:09 GMT

@ErnieS0

Re-read?......they were Idaho residents most of the year, and in Utah only at the end...

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but @bdblack6

Which state did you actually live in between September and December?

Re: multi-state filing requirement

SteamTrain — Fri, 15 Apr 2022 00:03:30 GMT

@bdblack6 Utah requirements appear to be Very similar.

...except #1 seems to require a UT tax return if you have to file a Federal tax return.

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"You must file a Utah TC-40 return if you:

are a Utah resident or part-year resident who must file a federal return,
are a nonresident or part-year resident with income from Utah sources who must file a federal return, or
want a refund of any income tax overpaid.

To file a Utah return, first complete your federal return, even if you do not have to file with the IRS. You need the federal return information to complete your Utah return.

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Who Must File (utah.gov)

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Also, if you own Mutual funds, watch out for Year-End distributions that happen in early-late December....also month-end interest from any source that was 50cents or greater. Those $$ would be UT part-year resident taxable income.