Title 59, Revenue and Taxation

59-10-1041. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program. (1) Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-4…

59-10-1042. Nonrefundable tax credit for social security benefits. (1) As used in this section: (a) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (b) "Joint filing status" means the same as that term is defined in Section 59-10-10…

59-10-1043. Nonrefundable tax credit for military retirement. (1) As used in this section: (a)(i) "Military retirement pay" means retirement pay, including survivor benefits, that relates to service in the armed forces or the reserve components, as described in 10 U.S.C. Sec. 101…

59-10-1044. Nonrefundable earned income tax credit. (1) As used in this section: (a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code. (b) "Qualifying claimant" means a resident or nonresident individual …

59-10-1045. Nonrefundable tax credit for taxes paid by pass-through entity. (1) As used in this section, "taxed pass-through entity taxpayer" means a resident or nonresident individual who: (a) has income attributed to the individual by a pass-through entity; (b) receives the inc…

59-10-1046. Nonrefundable adoption expense tax credit. (1) As used in this section: (a) "Adoption expense" means a reasonable and necessary adoption fee, court cost, attorney fee, or other expense that is: (i) directly related to, and for the primary purpose of, adoption of a qua…

59-10-1047. Nonrefundable child tax credit. (1) As used in this section: (a) "Joint filing status" means the same as that term is defined in Section 59-10-1018. (b) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (c) "Married filing…

59-10-1048. Nonrefundable tax credits for employer-provider child care. (1) As used in this section: (a) "Eligible small business" means the same as that term is defined in Section 45F, Internal Revenue Code. (b) "Qualified child care expenditure" means the same as that term is d…

59-10-110. Disallowance of federal tax credits. A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.

59-10-1102. Definitions. As used in this part: (1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person. (b) "Claimant" does not include an estate or trust. (2) Except as provided in Subsection 59-10-1103(1)(…

59-10-1102.1. Apportionment of tax credit. A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of: (1) the state income tax percentage…

59-10-1102.2. Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements. (1) As used in this section, "tax return" means a tax return filed in accordance …

59-10-1103. Tax credit for pass-through entity taxpayer. (1) As used in this section: (a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (2) A pas…

59-10-1105. Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority. (1) For a taxable year beginning on or after January 1, 2004, a claimant, estate, or trust may claim a refundable t…

59-10-1106. Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority. (1) As used in this section: (a) "Active solar system" means the same as that term is defined in Section 59-10-1014. (b) "Adequate energy storage" means the same as th…

59-10-1107. Refundable economic development tax credit. (1) As used in this section: (a) "Business entity" means a claimant, estate, or trust that meets the definition of "business entity" as defined in Section 63N-2-103. (b) "Incremental job" means the same as that term is defin…

59-10-1108. Refundable motion picture tax credit. (1) As used in this section: (a) "Motion picture company" means a claimant, estate, or trust that meets the definition of a motion picture company under Section 63N-8-102. (b) "Office" means the Governor's Office of Economic Devel…

59-10-1111. Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists. (1) As used in this section: (a) "Psychiatric mental health nurse practitioner" means the same as that term is defined in Section 58-1-111. (b)…

59-10-1113. Refundable tax credit for nonrenewable hydrogen production system. (1) As used in this section: (a) "Commercial enterprise" means the same as that term is defined in Section 59-7-626. (b) "Commercial unit" means the same as that term is defined in Section 59-7-626. (c…

59-10-1114. Refundable adoption expense tax credit. (1) As used in this section: (a) "Adoption expense" means the same as that term is defined in Section 59-10-1046. (b) "Domestic adoption" means the same as that term is defined in Section 59-10-1046. (c) "Qualifying child" means…

59-10-114. Additions to and subtractions from adjusted gross income of an individual. (1) There shall be added to adjusted gross income of a resident or nonresident individual: (a) a lump sum distribution that the taxpayer does not include in adjusted gross income on the taxpayer…

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…