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February 14, 2021
Question

UT state tax return and unemployment

  • February 14, 2021
  • 1 reply
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I lost my job in Utah in Dec 2019 and started to receive Utah unemployment for 2020 - however i lived in utah for one month of 2020, where starting in February i moved back home to California where i continued to receive Utah unemployment. For the unemployment i received that whole 2020 year - what is the portion of utah income i put on the state tax return - is it all of box 1 on my 1099-G or none of it because i lived in California for almost all of the year? More specifically, it asks me to enter the Utah portion of the federal income items (unemployment compensation) and i do not know if i enter all of the amount or none of the amount because i only lived there one month of 2020 but it is Utah unemployment that i received.

1 reply

LenaH
February 15, 2021

The entire unemployment received from Utah should be put on your part-year Utah resident return. Per the State of Utah, a part-year resident is a person who is a resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted. Income from Utah sources is taxable in Utah during the period of nonresidency.

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rbruce92Author
February 15, 2021

Hi Lena H, thank you for clarifying, that does make sense. As a follow up to that question, would that mean when I fill out my California state return I would put zero as the unemployment compensation that I received in California, as California income (because I already put the total amount of that unemployment compensation to Utah state return since it is the Utah unemployment I received)? Again, I am filling out two state returns one for Utah one for California (I have 2 W2s from California, and all of my unemployment from Utah). Thank you. 

Employee
February 15, 2021

California does not tax unemployment compensation.

https://www.ftb.ca.gov/file/personal/income-types/unemployment.html

**Answers are correct to the best of my ability but do not constitute tax or legal advice.