Utah non-resident sale of former primary residence

[PR29]

I moved from Utah to NC in 2023. I sold my (former) home (primary) in Utah in 2024. On my federal taxes for 2024, I have "0" Taxable Gain as shown on the Home Sale Worksheet. As I understand it, though, I need to file a non-resident return in Utah to report the sales of the home, because I have a Utah income source.

What I cannot figure out is how to report only the sale of the home, not my other income. How do I exclude my non-Utah income and pay tax (if necessary given the federal "0" taxable gain) only on the sale of the home?

Thank you! I'm very lost on the Utah income tax website.

[KrisD15]

Utah follows the same rules to exclude capital gain from the sale of a personal residence. 

If the sale did not generate income on your federal return, it is not income for the state return. 

HERE is a similar question 

[PR29]

Thank you! Do you know if I file a UT return to demonstrate the cap gain was 0?

[ThomasM125]

You wouldn't need to file the Utah return, as the house sale would not be reported on it. You would just pick up the capital gain reported on the federal return. Since there wouldn't be any federal capital gain reported, there would be nothing for it to be reflected on the Utah return.