Name, Address, Social Security Number, Residency

Your name and Social Security number must match your Social Security card. If filing married jointly or separately, also enter your spouse’s name and Social Security number.

Social Security Number

You must provide your Social Security number on your return. All information on the return is protected from unauthorized disclosure by federal and state law.

If you do not have a Social Security number, enter the Individual Taxpayer Identification Number (ITIN) issued by the IRS. If you do not have a Social Security number or an ITIN, apply for one through the IRS, pay any tax due by the return due date, and file a return once you have received your number.

Residency

Report whether you are a full-year Utah resident by marking Y (yes) for resident or N (no) for non-resident or part-year resident on the line to the right of your last name. If you or your spouse answer “N,” complete and attach Schedule B, Non or Part-year Resident Schedule. See "Resident" Defined .

Foreign Address

If your address is in a foreign country, enter the mailing address where indicated. Enter the foreign city, state/province and postal code in the City field. Abbreviate if necessary. Leave the State and Zip Code fields blank. Enter only the foreign country name in the "Foreign Country" field.

Deceased Taxpayer

If you are filing for a taxpayer who has died, enter the deceased person's name and Social Security number and your mailing address and telephone number. Complete TC-40, page 3, Part 1 if the taxpayer or spouse died in 2025 or 2026.