{"data":{"id":"us-ut/utah-code-59-10-104.1","jurisdiction":"us-ut","citation":"Utah Code § 59-10-104.1","heading":"Exemption from taxation.","body":"(1) For purposes of this section:\n(a) \"Modified adjusted gross income\" means the amount calculated by:\n(i) adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any additions required by Section 59-10-114 for the taxable year; and\n(ii) subtracting from the amount calculated in accordance with Subsection (1)(a)(i), any subtractions required by Section 59-10-114 for the taxable year.\n(b) \"Personal exemptions\" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:\n(i) the individual;\n(ii) the individual's spouse; and\n(iii) the individual's dependents.\n(c) \"Standard deduction\":\n(i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and\n(ii) notwithstanding Subsection (1)(c)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:\n(A) blind; or\n(B) 65 years of age or older.\n(2) An individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's modified adjusted gross income is less than or equal to the sum of the individual's:\n(a) personal exemptions for that taxable year; and\n(b) standard deduction for that taxable year.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-1 Determination and Reporting of Tax Liability and Information"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S104.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"ca1c6e8359bb7d3fbca3bb57fcf46bbdc6dc66ab06e0105f2e0df90f1720c1b1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-104","next":"us-ut/utah-code-59-10-110"},"notice":"GroundRules: Original legal text. Not legal advice."}