  We investigate the topological superconductor candidate UTe$_2$ using
high-resolution valence-band resonant inelastic x-ray scattering at the U
$M_{4,5}$-edges. We observe atomic-like low-energy excitations that support the
correlated nature of this unconventional superconductor. These excitations
originate from the U $5f^2$ configuration, which is unexpected since the short
Te2-Te2 distances exclude Te2 being 2-. By utilizing the photoionization
cross-section dependence of the photoemission spectra in combination with band
structure calculations, we infer that the stabilization of the U $5f^2$
configuration is due to the U $6d$ bonding states in the U-dimers acting as a
charge reservoir. Our results emphasize that the description of the physical
properties should commence with a $5f^2$ $ansatz$.
