Moved from Utah to Nevada Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Utah. Nevada levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Utah part-year return covers the income you received while you were still a Utah resident, and that is the whole of it.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Utah tax should stop when your residency does, and it often does not without a prompt.
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. Nevada has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Utah | Nevada | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form TC-40 with Schedule TC-40B | Not applicable |
| Part-year return | Form TC-40 with Schedule TC-40B | Not applicable |
| Credit for other-state tax | Schedule TC-40S | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Utah State Tax Commission | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Utah gives:One part-year return — the state you moved to.
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: Utah → NevadaHome state only
- Remote worker: Utah → NevadaHome state only
- 1099 contractor: Utah → NevadaHome state only — estimated payments
Other Utah pairs
Questions people actually ask
I moved from Utah to Nevada mid-year. Do I have to file in both states?
One return, filed in Utah. Nevada levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Utah part-year return covers the income you received while you were still a Utah resident, and that is the whole of it.
How do I split my income between Utah and Nevada?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Utah resident belongs on the Utah return and income received afterwards on the Nevada return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Utah and Nevada rules on this page were last checked against Utah State Tax Commission and Nevada Department of Taxation 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.
- Utah State Tax Commission — individual income taxaccessed 2026-08-07
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07