Via the Salt Lake Tribune:
Utah same-sex couples legally married in the Beehive State or any other state may file joint state income tax returns, the Utah State Tax Commission announced Thursday. It is the latest — and apparently final — tax guideline on the issue, at least for 2013 returns. Previously, the Utah Tax Commission had issued a policy statement saying it would not allow joint filing of state returns by gay or lesbian couples married legally in any other state. That was before a federal judge struck down Utah’s ban on same-sex marriage but after the Internal Revenue Service had announced it would allow joint filing by same-sex couples married legally anywhere, regardless of their state of residence. The Utah tax agency did not immediately explain its reversal Thursday.