YEAR 2013 GENERAL INFORMATION This notice addresses filing status questions relating to 2013 Utah ndi!idual nco"e Tax returns for sa"e#sex cou$les arising fro" litigation currently $ending in the federal courts regarding %rticle 1, & 2' of the Utah (onstitution, added )y %"end"ent Three *2004+, and re$laces the notice $re!iously $osted on ,cto)er ', 2013-1 2013 UTAH INDIVIDUAL INCOME TAX RETURNS .a"e#sex cou$les /ho are eligi)le to file a 0oint federal inco"e tax return and /ho elect to file 0ointly, "ay also file a 0oint 2013 Utah ndi!idual nco"e Tax return as $ro!ided in Utah (ode & 5'#10#503- 1ligi)le "arried cou$les "ay file a 0oint return if they are "arried as of the close of the tax year- *%s of 2ece")er 31, 2013, the .u$re"e (ourt had not yet issued its stay of the 2istrict (ourt3s in0unction-+ LIMITATIONS This notice is li"ited to the 2013 tax year- 4iling infor"ation for future years /ill )e $ro!ided as court rulings and other infor"ation )eco"e a!aila)le- f any tax$ayers are required to file a"ended 2013 tax returns )ased on future court rulings, they /ill not )e su)0ect to $enalties for any tax deficiencies resulting solely fro" follo/ing this guidance- %s /ith all inco"e tax returns, any original or a"ended returns for 2013 "ay )e su)0ect to auditThe sole $ur$ose of this notice is to $ro!ide ndi!idual nco"e Tax filing guidance for the 2013 tax year- This notice should not )e construed as a /ai!er of any legal defenses or argu"ents the .tate "ay "a5e in the ongoing federal litigation or any $ending or future 0udicial action- %ny questions regarding the !alidity of Utah sa"e#sex "arriages or any legal require"ent for the state to recogni6e sa"e#sex "arriages $erfor"ed in Utah or any other state /ill )e deter"ined )y the federal courts or other a$$ro$riate authorities-

1 ,n 2ece")er 20, 2013, the United .tates 2istrict (ourt for the 2istrict of Utah, in (ase No- 2:13#c!#217,
en0oined 8the .tate fro" enforcing .ections 30#1#2 and 30#1#4-1 of the Utah (ode and %rticle 1, & 2' of the Utah (onstitution to the extent these la/s $rohi)it a $erson fro" "arrying another $erson of the sa"e sex-9 That case has no/ )een a$$ealed to the Tenth (ircuit (ourt of %$$eals- Kitchen, et al, v. Herbert, et al., case no 13#417:- ,n January ;, 2014, the United .tates .u$re"e (ourt stayed the in0unction of the 2istrict (ourt $ending final dis$osition of the a$$eal )y the (ourt of %$$eals-