Live in Utah, work in Arizona
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,450 a year
Living in Utah and working in Arizona, you'd pay about $4,450 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To AZ | To UT | Total | If you worked in UT |
|---|---|---|---|---|
| $50,000 | $848 | $825 | $1,672 | $1,672 |
| $75,000 | $1,473 | $1,637 | $3,110 | $3,110 |
| $100,000 | $2,098 | $2,353 | $4,450 | $4,450 |
| $150,000 | $3,348 | $3,328 | $6,675 | $6,675 |
| $250,000 | $5,848 | $5,278 | $11,125 | $11,125 |
Single filer, all wages earned in Arizona, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Arizona tax. If Utah's tax is higher, withhold the difference for Utah too (or make estimated payments) to avoid an underpayment penalty.
- File the Arizona nonresident return first, then claim the credit for taxes paid to another state on your Utah resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Special credit rules
- AZ: Reverse-credit state: for residents of CA, IN, OR, VA working in AZ, AZ (the work state) gives the credit, not the resident state. AZ residents working in those states get no AZ credit for that tax; the other state credits AZ tax instead.
Frequently asked questions
Do I pay Arizona income tax if I live in Utah?
Yes. Arizona taxes wages earned there by nonresidents. On $100,000 that's about $2,098.
Do I have to file taxes in both Utah and Arizona?
Usually yes: a nonresident return in Arizona and a resident return in Utah, where you claim a credit for the tax paid to Arizona. File the Arizona return first.
Will I be taxed twice?
Not on the same state-level wages. Utah credits the tax you pay Arizona, so your total is about $4,450 on $100,000, compared with $4,450 if you also worked in Utah. Local city or county taxes may still apply.
Related
- Live in Arizona, work in Utah
- Moving from Utah to Arizona
- Moving from Arizona to Utah
- Live in Utah, work in Colorado
- Live in Utah, work in Idaho
- Live in Utah, work in Nevada
- Live in Utah, work in Wyoming
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.