Quick answers
Does Utah have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Utah, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Utah have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Utah, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Utah?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Utah Code Title 75, Ch. 6, Part 4 — Uniform Real Property Transfer on Death Act; effective May 8, 2018).
What is the Medicaid look-back period in Utah?
Look-back period: 60 months (Utah Medicaid Eligibility Policy 575, Transfer of Assets; Effective November 1, 2017).
Does Utah tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Utah, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Utah estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Utah, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Utah estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Utah Code Title 75, Ch. 6, Part 4 — Uniform Real Property Transfer on Death Act · Effective: effective May 8, 2018 · Checked July 26, 2026
- Controlling statute
- Utah Code § 75-6-401 et seq.Verified
Source: Utah Code Title 75, Ch. 6, Part 4 — Uniform Real Property Transfer on Death Act · Effective: effective May 8, 2018 · Checked July 26, 2026
Full detail: Utah transfer-on-death deed page
Small-estate procedure
- Ceiling, property, and wait
- $100,000 net personal property; 30-day waitVerified
Source: Utah Code §§ 75-3-1201 and 75-3-1202 · Effective: current · Checked August 23, 2026
Full detail: Utah small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional long-term-care income limit
- $2,982 per monthVerified
- Applies to: individual applicant.
Source: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Aged, blind, or disabled resource limit
- $2,000Verified
- Applies to: one-person eligibility group.
Source: Utah Medicaid Table II, aged, blind, and disabled figures · Effective: Effective March 1, 2026 · Checked September 5, 2026
- Aged, blind, or disabled resource limit
- $3,000Verified
- Applies to: two-person eligibility group.
Source: Utah Medicaid Table II, aged, blind, and disabled figures · Effective: Effective March 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximum per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective July 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a spouse or child under 21, blind, or permanently disabled in the home.
Source: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective July 1, 2026 · Checked September 5, 2026
Full detail: Utah Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Utah Medicaid Eligibility Policy 575, Transfer of Assets · Also: Utah Medicaid Eligibility Policy 575-2, Look-Back Date · Effective: Effective November 1, 2017 · Checked September 5, 2026
- Transfer-penalty divisor
- $7,344 per monthVerified
Source: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective July 1, 2026 · Checked September 5, 2026
- How the state administers the penalty
- The agency reviews covered transfers during the 60-month look-back and determines the long-term-services penalty under Utah's transfer policy using the current monthly nursing-home transfer divisor.Verified
Source: Utah Medicaid Eligibility Policy 575, Transfer of Assets · Also: Utah Medicaid Eligibility Policy 575-2, Look-Back Date · Also: Utah Medicaid Table II-A, long-term-care figures · Effective: Effective November 1, 2017 · Checked September 5, 2026
Full detail: Utah Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery reaches the probate estate and other property interests recognized by Utah's state-plan definition for covered medical assistance received at age 55 or older.Verified
Source: Utah Medicaid State Plan Attachment 4.17-A · Effective: SPA approved August 16, 2019; effective July 1, 2019 · Checked September 5, 2026
- Controlling authority
- Utah Medicaid State Plan Attachment 4.17-A and Utah Code section 26-19-13.5Verified
Source: Utah Medicaid State Plan Attachment 4.17-A · Effective: SPA approved August 16, 2019; effective July 1, 2019 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred while a surviving spouse lives and while there is a surviving child under 21 or blind or permanently and totally disabled; the plan also recognizes federal protections for qualifying American Indian and Alaska Native property.Verified
Source: Utah Medicaid State Plan Attachment 4.17-A · Effective: SPA approved August 16, 2019; effective July 1, 2019 · Checked September 5, 2026
- Hardship waiver
- Attachment 4.17-A provides notice, deferral, and waiver procedures, including a written-request window and supported hardship criteria.Verified
Source: Utah Medicaid State Plan Attachment 4.17-A · Effective: SPA approved August 16, 2019; effective July 1, 2019 · Checked September 5, 2026
- Lien practice
- Utah may record a lien against a deceased recipient's real property; a lifetime TEFRA lien may apply to an unmarried institutionalized member not expected to return home after preliminary and final notice.Verified
Source: Utah DHHS Estate Recovery bulletin 05-994 · Effective: Form revised April 2024 · Checked September 5, 2026
Full detail: Utah Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.