However, only sources of income that meet the narrow definition of pension income are eligible. The Utah retirement exemption is available to Utahns 65 or older. It applies to any type of income, not just pension income. The retirement exemption may be claimed in addition to a taxpayer's standard deduction or itemized deductions, and in addition to state personal exemptions. It s not too late.
Taxpayers have three years from the original due date to amend a return.
The last date to amend a 1997 return is April 15, 2001. You may file an amended return to claim this special exemption.