Moved from Texas to Utah Mid-Year: Which State Tax Returns Do You File?
Answer
Nothing for Texas, a part-year return for Utah. This move takes you into the state income tax system rather than out of it — set up Utah withholding promptly, because there is no prior-year Utah liability to base estimated payments on.
Last verified
Coming from a state with no income tax means arriving with no Utah withholding history and no prior-year liability to base estimates on. The first Utah return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. Texas has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Texas | Utah | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form TC-40 with Schedule TC-40B |
| Part-year return | Not applicable | Form TC-40 with Schedule TC-40B |
| Credit for other-state tax | No income tax | Schedule TC-40S |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Texas Comptroller of Public Accounts | Utah State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Utah and working in Texas gives:One part-year return — the state you left.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Texas → UtahWork state only
- Remote worker: Texas → UtahNo state income tax on your wages
- 1099 contractor: Texas → UtahClient state only, if you work there
Other Texas pairs
Questions people actually ask
I moved from Texas to Utah mid-year. Do I have to file in both states?
Nothing for Texas, a part-year return for Utah. This move takes you into the state income tax system rather than out of it — set up Utah withholding promptly, because there is no prior-year Utah liability to base estimated payments on.
How do I split my income between Texas and Utah?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas return and income received afterwards on the Utah return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Texas and Utah rules on this page were last checked against Texas Comptroller of Public Accounts and Utah State Tax Commission on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Utah State Tax Commission — individual income taxaccessed 2026-08-07