Anne Smith is single and she moved to California during the tax year.

Anne Smith is single and she moved to California during the tax year. The examples are representative of the most common problems encountered. The Utah tax is then prorated on the income earned only in Utah.

Claiming the entire amount of tax paid in another state. If the other states return is not completed you cannot claim this credit. Rickie moved from Arizona to Utah on August 1, of the tax year. Part-year residents will rarely qualify to take this credit. Part-year residents must pro-rate the tax paid to other states. Consequently, they may not cover your specific situation.