Yes, non-residents who have earned income from Utah sources are generally required to file a state tax return with the Utah State Tax Commission. If you receive income such as wages, rental income, or business profits sourced from Utah, it is necessary to report that income on a Utah tax return. Additionally, non-residents may be eligible for certain deductions and credits based on their circumstances and the type of income. It is important to review the specific guidelines set forth by the Utah State Tax Commission to understand any requirements and ensure compliance. For detailed information regarding the filing process, forms, and any applicable rules, it is advisable to visit their official website. It contains the most current resources and guidelines for non-residents.