{ "batch": "850-utah-state-creator-tax-deductions", "articles": [ { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_anchor_t59_chapter_10_individual_inco", "category": "Business", "title": "[Unverified - being checked] Utah Code Title 59: Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act (anchor)", "summary": "[Unverified - being checked] The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 59 of the Utah Code with the entry quoted here. Chapter 10 is the individual income tax.", "body": "The Utah Legislature's official Utah Code site (le.utah.gov) lists Title 59 of the Utah Code with the entry quoted here. Chapter 10 is the individual income tax.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act”\n\nNote: Anchor record: the legislature's own code site, le.utah.gov (state domain), Title 59 index page.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/C59_1800010118000101.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act", "volatility": "low", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah Code Title 59", "topic": "Chapter 10 Individual Income Tax Act Chapter 12 Sales and Use Tax Act (anchor)", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_start_agi", "category": "Business", "title": "[Unverified - being checked] Utah starts from federal adjusted gross income", "summary": "[Unverified - being checked] Utah Code 59-10-103: for an individual, adjusted gross income means the same as in Section 62 of the Internal Revenue Code, so deductions taken in arriving at federal AGI (business expenses, home office, depreciation or first-year expense, self-employed health insurance) carry into the Utah base without a separate Utah computation.", "body": "Utah Code 59-10-103: for an individual, adjusted gross income means the same as in Section 62 of the Internal Revenue Code, so deductions taken in arriving at federal AGI (business expenses, home office, depreciation or first-year expense, self-employed health insurance) carry into the Utah base without a separate Utah computation.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code;”\n\nNote: Conformity statement by inference from the definition; the federal rules themselves are federal and are not recorded as Utah facts.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S103_2025050720250507.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code;", "volatility": "low", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah Code 59-10-103", "topic": "Utah starts from federal adjusted gross income", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_taxable_income", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-10-103: State taxable income for a resident", "summary": "[Unverified - being checked] Utah Code 59-10-103: a resident's taxable income is adjusted gross income after the additions and subtractions of 59-10-114 and the adjustments of 59-10-115.", "body": "Utah Code 59-10-103: a resident's taxable income is adjusted gross income after the additions and subtractions of 59-10-114 and the adjustments of 59-10-115.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“for a resident individual, means the resident individual's adjusted gross income after making the: (A) additions and subtractions required by Section 59-10-114 ; and (B) adjustments required by Section 59-10-115 ;”", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S103_2025050720250507.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "for a resident individual, means the resident individual's adjusted gross income after making the: (A) additions and subtractions required by Section 59-10-114 ; and (B) adjustments required by Section 59-10-115 ;", "volatility": "low", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah Code 59-10-103", "topic": "State taxable income for a resident", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_no_decouple", "category": "Business", "title": "[Unverified - being checked] Utah Code 59-10-114: No listed addition for business depreciation, first-year expense, home office or self-employed health insurance", "summary": "[Unverified - being checked] The additions to adjusted gross income in 59-10-114(1) concern lump-sum distributions, medical care savings accounts, education savings withdrawals and similar items; the text read contains no addition that decouples Utah from federal treatment of business depreciation, first-year expensing, a home office or self-employed health insurance.", "body": "The additions to adjusted gross income in 59-10-114(1) concern lump-sum distributions, medical care savings accounts, education savings withdrawals and similar items; the text read contains no addition that decouples Utah from federal treatment of business depreciation, first-year expensing, a home office or self-employed health insurance.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“There shall be added to adjusted gross income of a resident or nonresident individual:”\n\nNote: ABSENCE RECORD (inferred from an index/listing or page that does not mention it, not from operative text). Searched the full text of 59-10-114 for the terms 168, 179, health and business and found none. Other sections (for example the credit provisions) were not read.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S114_2025101420251206.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "There shall be added to adjusted gross income of a resident or nonresident individual:", "volatility": "medium", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah Code 59-10-114", "topic": "No listed addition for business depreciation, first-year expense, home office or self-employed health insurance", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_std_credit", "category": "Business", "title": "[Unverified - being checked] Utah taxpayer credit replaces the standard/itemized deduction", "summary": "[Unverified - being checked] Utah Code 59-10-1018(2): a claimant may claim a nonrefundable credit equal to a percentage (6% for standard deduction filers) of the federal standard deduction or of the Utah itemized deduction, plus personal exemption amounts, rather than deducting it from income.", "body": "Utah Code 59-10-1018(2): a claimant may claim a nonrefundable credit equal to a percentage (6% for standard deduction filers) of the federal standard deduction or of the Utah itemized deduction, plus personal exemption amounts, rather than deducting it from income.\n\nWhat Utah Legislature (Utah Code) actually says:\n\n“a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the sum of:”\n\nNote: The statute defines a Utah itemized deduction by reference to the claimant's federal itemized deductions.", "source_type": "official", "source_link": "https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1018_2026050620260506.html", "last_verified": "2026-10-19", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Utah Legislature (Utah Code)", "evidence_quote": "a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the sum of:", "volatility": "low", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah Code 59-10-1018", "topic": "Utah taxpayer credit replaces the standard/itemized deduction", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r850_utah_state_creator_tax_deductions_850_utah_state_creator_tax_deductions_deadline", "category": "Business", "title": "Utah State Tax Commission, TC-40 general instructions: Filing deadline for sole proprietors", "summary": "Calendar-year filers must file and pay by April 15 (April 15, 2026 for tax year 2025), with an automatic six-month extension to file.", "body": "Calendar-year filers must file and pay by April 15 (April 15, 2026 for tax year 2025), with an automatic six-month extension to file.\n\nWhat Utah State Tax Commission actually says:\n\n“You must file your return and pay any tax due: by April 15, 2026 , if you file on a calendar year basis (tax year ends Dec. 31, 2025); or by the 15th day of the fourth month after the fiscal year ends, if you file on a fiscal year basis.”", "source_type": "official", "source_link": "https://incometax.utah.gov/general-instructions/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Utah State Tax Commission", "evidence_quote": "You must file your return and pay any tax due: by April 15, 2026 , if you file on a calendar year basis (tax year ends Dec. 31, 2025); or by the 15th day of the fourth month after the fiscal year ends, if you file on a fiscal year basis.", "volatility": "medium", "from_batch": "850-utah-state-creator-tax-deductions", "subject": "Utah State Tax Commission, TC-40 general instructions", "topic": "Filing deadline for sole proprietors", "applies_to_country": "US", "applies_to_scope": "UT", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ut" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }