If you are withholding any portion of the deposit, you must provide a written statement that itemizes each deduction with its specific dollar amount. A general note about “cleaning and repairs” is not sufficient. Each line item needs to communicate what you are charging and why — “carpet cleaning due to pet odors” or “replacement of two broken window blinds” gives the tenant a clear basis to accept or dispute the charge.
Keep invoices, receipts, and contractor estimates for every cost you claim. Landlord-tenant security deposit disputes almost always come down to documentation, and the landlord who can produce records has a significantly stronger position than one who cannot. Sending the deposit return or itemized statement by certified mail creates a delivery record that can matter if the matter reaches court.
For a broader look at how Utah rental law governs the landlord-tenant relationship, the guide to Salt Lake City rental laws covers the full framework, including habitability standards, eviction procedures, and fair housing obligations.