Title 59, Revenue and Taxation

59-10-115. Adjustments to adjusted gross income. (1) As used in this section: (a) "Net foreign source taxable income" means: (i) the amount calculated on line 17 of Internal Revenue Code Form 1116, Foreign Tax Credit; or (ii) if, for purposes of federal individual income taxes, t…

59-10-116. Tax on nonresident individual -- Calculation -- Exemption. (1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: (a) nonresident individual's state taxable income; and (b) percentage listed in S…

59-10-116.1. Exemption for out-of-state employee. (1) As used in this section: (a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202. (b) "Disaster period" is as defined in Section 53-2a-1202. (c) "Out-of-state business" is as defined in Section 53-2a-120…

59-10-117. State taxable income derived from Utah sources. (1) For purposes of Section 59-10-116, state taxable income derived from Utah sources includes state taxable income attributable to or resulting from: (a) the ownership in this state of any interest in real or tangible pe…

59-10-117.5. Nonresident individual wage exemption. (1) As used in this section: (a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. (b) "Wages" means income that:…

59-10-118. Division of income for tax purposes. (1) As used in this section: (a)(i) Except as provided in Subsection (1)(a)(ii), "business income" means income arising from transactions and activity in the regular course of a taxpayer's trade or business and includes income from …

59-10-119. Returns by husband and wife if husband or wife is a nonresident. (1) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on separate federal individual income tax returns, the husband's and wife's state t…

59-10-120. Change of status as resident or nonresident. (1) If an individual changes the individual's status during the taxable year from resident to nonresident or from nonresident to resident, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Admini…

59-10-121. Proration when two returns required. If an individual is required to file two returns for a taxable year under Section 59-10-120: (1) personal exemptions and the standard deduction as used on the federal individual income tax return shall be prorated between the two re…

59-10-122. Taxable year. (1) For purposes of a tax imposed by this chapter, the taxable year of a resident or nonresident individual or resident or nonresident estate or trust shall be the same as the taxable year of the resident or nonresident individual or resident or nonreside…

59-10-123. Accounting method. (1) For purposes of a tax imposed by this chapter, a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be the same as the method of accounting the resident or nonresident individual or resi…

59-10-124. Adjustments between taxable years after change in accounting method. (1) In computing a resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income for a taxable year under a method of accounting different from the method un…

59-10-125. Adjustment after change of accounting method. (1) If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax that results from adjustments determined to be necessary solely by reason of the change may not be…

59-10-126. Business entities not subject to tax -- Exceptions. (1) A business entity that is taxable as a corporation for federal income tax purposes: (a) may not be subject to the tax imposed by this chapter; and (b) is subject to Chapter 7, Corporate Franchise and Income Taxes.…

59-10-1302. Definitions. As used in this part, "contribution" means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part.

59-10-1303. Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable. (1) A resident or nonresident individual that makes a contribution under this part, other than Section 59-10-1311 or Section 59-10-1313, may designate as t…

59-10-1304. Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements. (1)(a) If a contribution or combination of contributions described in …

59-10-1306. Homeless contribution -- Credit to Pamela Atkinson Homeless Account. (1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individua…

59-10-1307. Contributions for education. (1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contr…

59-10-1308. Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account. (1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on …

59-10-1311. Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure. (1)(a) A resident or nonresident individual, other than a nonresident alien, may designate on the resident or nonresident individual's individual income tax return a contribution …

59-10-1312. Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party. (1)(a) As used in this section, "fund" means the Election Campaign Fund cre…

59-10-1313. Contribution to a Utah Educational Savings Plan account. (1)(a) If a resident or nonresident individual is owed an individual income tax refund for the taxable year, the individual may designate on the resident or nonresident individual's income tax return a contribut…

59-10-1319. Contribution to Clean Air Fund. (1)(a) There is created an expendable special revenue fund known as the "Clean Air Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2)(a) Except as provided in Section 59-10-13…

59-10-1320. Contribution to the Governor's Suicide Prevention Fund. (1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individua…

59-10-1321. Contribution to the Nonprofit Capacity Fund. (1)(a) There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as provided …

59-10-1322. Contribution to Diapering Supplies Fund. (1) As used in this section, "fund" means the Diapering Supplies Fund created in Subsection (2). (2) There is created an expendable special revenue fund known as the "Diapering Supplies Fund." (3) The fund consists of amounts d…

59-10-1323. Contribution to the Statewide Hunger Relief Fund. (1)(a) There is created an expendable special revenue fund known as the "Statewide Hunger Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as…

59-10-1324. Contribution to the School Meals Debt Relief Fund. (1)(a) There is created an expendable special revenue fund known as the "School Meals Debt Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except …

59-10-1325. Contribution to the Citizenship Scholarship Fund. (1)(a) There is created an expendable special revenue fund known as the "Citizenship Scholarship Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as…

59-10-136. Domicile. (1)(a) An individual is considered to have domicile in this state if: (i) except as provided in Subsection (1)(b), a dependent with respect to whom the individual or the individual's spouse claims a personal exemption or a tax credit under Section 24, Interna…

59-10-137. Review of credits allowed under this chapter. (1) As used in this section, "committee" means the Revenue and Taxation Interim Committee. (2)(a) Except as provided in Subsection (3), the committee shall review each tax credit described in this chapter once every five ye…

59-10-1402. Definitions. As used in this part: (1) "Addition, subtraction, or adjustment" means: (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes: (i) an addition to…

59-10-1403. Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code. (1) Subject to Subsection (3) and except as provided in Subsection 59-10-1403.2(2), a pass-through entity is not subject to a tax imposed by this chapter. (…

59-10-1403.1. Income tax treatment of a pass-through entity taxpayer -- Return filing requirements. (1) Subject to the other provisions of this part, a pass-through entity taxpayer is subject to taxation: (a) for a pass-through entity taxpayer that is classified as a C corporatio…

59-10-1403.2. Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer. (1)(a) E…

59-10-1403.3. Refund of amounts paid or withheld for a pass-through entity. (1) As used in this section,"qualifying excess withholding" means an amount that: (a) is paid or withheld: (i) by a pass-through entity that has a different taxable year than the pass-through entity that …

59-10-1404. Character of an item of income, gain, loss, deduction, or credit. Regardless of whether or how an item of income, gain, loss, deduction, or credit is characterized for federal income tax purposes, that item of income, gain, loss, deduction, or credit is from the same …

59-10-1404.5. Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity. (1) In determining the taxable income of a resident pass-through entity taxpayer, a…

59-10-1405. Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certa…

59-10-201. Taxation of resident trusts and estates. (1) Except as provided in Subsection (2), a tax determined in accordance with the rate prescribed by Subsection 59-10-104(2)(b) is imposed for each taxable year on the state taxable income of each resident estate or trust. (2) T…

59-10-201.1. State taxable income of a resident estate or trust defined. For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, a…

59-10-202. Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust. (1) There shall be added to unadjusted income of a resident or nonresident estate or trust: (a) a lump sum distribution allowable as a deduction under Section 402(d)(3), …

59-10-204. State taxable income of a nonresident estate or trust. For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by: (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making …

59-10-205. Tax on nonresident estate or trust. (1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of: (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and…

59-10-207. Share of a nonresident estate or trust and beneficiaries in state taxable income. (1) The following shall be determined as provided in this section: (a) the share of a nonresident estate or trust or a nonresident beneficiary of a nonresident estate or trust in an item …