I have 1099-G from utah state and in that in box 1 amount is 0.00 and in box 2 amount is 96.00 $ which says refund amount, so do I have to file utah state tax return

[AnnetteB · Accepted solution]

No, you would not need to file a Utah return to report the state refund as income. 

You would enter the state refund amount as part of your Federal return in order to determine whether it is taxable or not depending on whether you used the standard deduction or itemized deductions on your 2017 tax return.