SALT LAKE CITY — The State Tax Commission has announced changes this year for Utah individual income taxes.

The form TC-40 is now three pages instead of two, as more information is needed to process the Utah return for those who use it.

The Utah law defining domicile or residency has changed. Also, an additional exemption for a dependent with a disability may be used in the calculation of the Taxpayer Tax Credit.

New credits include capital gains on the sale of gold and silver coins, the Recycling Market Development Zone Credit, and the Veteran Employment Tax Credit, a new credit for hiring a qualified recently deployed veteran.

In addition, the Credit for Increasing Research Activities in Utah has been reduced to 7.5 percent.