Planner CS Utah version 2025.1.1 release on 1/22/26
This user bulletin describes changes made to this release of Planner CS® Utah.
What’s changed
Taxpayer tax credit
The phaseout base amounts for the taxpayer tax credit have been updated for tax year 2025.
Personal exemptions
The Utah personal exemption amount is updated for tax year 2025.
Qualified exempt taxpayer
For tax years 2025 and later, the threshold amount for the qualified exempt taxpayer calculation is equal to the sum of the basic federal standard deduction and the federal enhanced deduction for seniors. Refer to the
Utah income tax
field on the Main > Summary tab.Social Security benefits credit
The Social Security benefits credit calculation has been updated for tax years 2025 and later. Refer to the Credits > Retirement Credit tab.
Child tax credit
For tax years 2025 and later, the phaseout threshold for the Utah child tax credit for qualified surviving spouse filing status is increased to $54,000.