reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 9 - Taxation of Admitted Insurers › Section 108 - Utah low-income housing tax credit.

Effective 5/3/2023
59-9-108.
Utah low-income housing tax credit.
(1) As used in this section, "qualified taxpayer" means:
(a) for a person claiming a tax credit under Section 59-7-607, the same as that term is defined in Section 59-7-607; or
(b) for a person claiming a tax credit under Section 59-10-1010, the same as that term is defined in Section 59-10-1010.
(2) A person may claim a nonrefundable tax credit against a tax liability under this section if:
(a) the person is a qualified taxpayer who has been issued an allocation certificate by the Utah Housing Corporation under Section 59-7-607 or 59-10-1010, and the qualified taxpayer does not claim the tax credit under Chapter 7, Corporate Franchise and Income Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act; or
(b) the person has been allocated a low-income housing tax credit in accordance with Section 59-7-607 or 59-10-1010, and the person does not claim the tax credit under Chapter 7, Corporate Franchise and Income Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act.
(3)
(a) If a tax credit is not claimed by a qualified taxpayer or by a person who has been allocated a low-income housing tax credit in the year in which the credit is earned because the tax credit is more than the tax liability owed, the tax credit may be carried back three years or may be carried forward five years as a credit against the tax liability.
(b) Carryover tax credits under Subsection (3)(a) shall be applied against tax liability:
(i) before the application of tax credits earned in the current year; and
(ii) on a first-earned, first-used basis.
(4) The commission may, in consultation with the Utah Housing Corporation, make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement this section.
Amended by Chapter 88, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 103.1 - Information to be contained on individual income tax returns or booklets.

Effective 3/23/2022
59-10-103.1.
Information to be contained on individual income tax returns or booklets.
(1) The commission shall print the phrase "all state income tax dollars support education, children, and individuals with disabilities" on:
(a) the first page of an individual income tax return; and
(b) the cover page of an individual income tax forms and instructions booklet.
(2) The commission shall include on an individual income tax return a statement for a property owner to declare that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for that property owner's primary residence.
Amended by Chapter 258, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 104 - Tax basis -- Tax rate -- Exemption.

Effective 5/3/2023
59-10-104.
Tax basis -- Tax rate -- Exemption.
(1) A tax is imposed on the state taxable income of a resident individual as provided in this section.
(2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
(a) the resident individual's state taxable income for that taxable year; and
(b) 4.65%.
(3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
Amended by Chapter 459, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 104.1 - Exemption from taxation.

59-10-104.1.
Exemption from taxation.
(1) For purposes of this section:
(a) "Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:
(i) the individual;
(ii) the individual's spouse; and
(iii) the individual's dependents.
(b) "Standard deduction":
(i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and
(ii) notwithstanding Subsection (1)(b)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:
(A) blind; or
(B) 65 years of age or older.
(2) For taxable years beginning on or after January 1, 2002, an individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year is less than or equal to the sum of the individual's:
(a) personal exemptions for that taxable year; and
(b) standard deduction for that taxable year.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 110 - Disallowance of federal tax credits.

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.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 115 - Adjustments to adjusted gross income.

Effective 5/10/2016
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, the amount calculated on line 17 of Form 1116 is reported on a line other than line 17 of Form 1116, the amount on a line of a federal individual income tax form designated by the commission as being substantially similar to line 17 of the 2015 version of Form 1116.
(b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402.
(2) The commission shall allow an adjustment to adjusted gross income of a resident or nonresident individual if the resident or nonresident individual would otherwise:
(a) receive a double tax benefit under this part; or
(b) suffer a double tax detriment under this part.
(3)
(a) For a pass-through entity taxpayer generating taxable income primarily from establishments classified in Code Section 33242, Metal Tank (Heavy Gauge) Manufacturing, of the 2002 or 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, an adjustment described in Subsection (2) includes net foreign source taxable income generated from Metal Tank (Heavy Gauge) Manufacturing establishments.
(b) The adjustment described in Subsection (3)(a) applies to a taxable year beginning on or after January 1, 2017.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:
(a) making the designation described in Subsection (1)(a)(ii), if necessary; and
(b) allowing for the adjustment to adjusted gross income required by Subsection (2).
Amended by Chapter 374, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 116 - Tax on nonresident individual -- Calculation -- Exemption.

Effective 1/1/2023
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 Subsection 59-10-104(2).
(2) This section does not apply to a nonresident individual:
(a) exempt from taxation under Section 59-10-104.1; or
(b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.
Amended by Chapter 252, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 116.1 - Exemption for out-of-state employee.

Effective 5/13/2014
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-1202.
(d) "Out-of-state employee" is as defined in Section 53-2a-1202.
(2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:
(a) from an out-of-state business;
(b) during a disaster period; and
(c) as a result of the out-of-state business responding to a declared state disaster or emergency.
Enacted by Chapter 376, 2014 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 117.5 - Nonresident individual wage exemption.

Effective 1/1/2023
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:
(i) is received by an individual for employment duties performed inside this state; and
(ii) would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a).
(2) A nonresident individual's wages may not be considered income derived from Utah sources if:
(a) the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages;
(b) the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and
(c) the nonresident individual's state of residence:
(i) provides a substantially similar exclusion; or
(ii) does not impose a state individual income tax.
(3) This section does not apply to wages received by:
(a) an individual who is a professional athlete or a member of a professional athletic team;
(b) an individual who is a professional entertainer and who performs services in the professional performing arts;
(c) an individual of prominence who performs services for wages on a per-event basis;
(d) an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer;
(e) an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or
(f) an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if:
(i) the term "employee" were substituted for the term "officer"; and
(ii) the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.
Enacted by Chapter 252, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 119 - Returns by husband and wife if husband or wife is a nonresident.

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 taxable incomes in this state shall be separately determined.
(2) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on a joint federal individual income tax return, the husband's and wife's tax shall be reported or determined in this state on a joint return.
(3)
(a) If one spouse is a nonresident of this state and the other spouse is a resident of this state, separate taxes shall be determined on each spouse's separate state taxable incomes on forms prescribed by the commission.
(b) Notwithstanding Subsection (3)(a), a husband and wife may elect to be considered to be residents of this state for purposes of determining state taxable income for a taxable year.
(c) If one spouse who is a nonresident of this state and the other spouse who is a resident of this state file a joint federal income tax return, but determine state taxable income separately, the spouses shall compute their taxable incomes in this state as if their adjusted gross incomes had been determined separately.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 120 - Change of status as resident or nonresident.

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 Administrative Rulemaking Act, require the individual to file one return for the portion of the taxable year during which the individual is a resident and another return for the portion of the taxable year during which the individual is a nonresident.
(2) The taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of the individual's resident and nonresident status respectively.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 121 - Proration when two returns required.

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 returns, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and
(2) the total amount of the taxes due on the two returns may not be less than the total amount of the taxes that would be due if the total of the taxable incomes reported on the two returns had been included in one return.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 122 - Taxable year.

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 nonresident estate or trust for federal income tax purposes.
(2)
(a) If the taxable year of a resident or nonresident individual or resident or nonresident estate or trust is changed for federal income tax purposes, that taxable year for purposes of a tax imposed by this chapter shall be changed in the same manner as the change for federal income tax purposes.
(b) If a change in a taxable year results in a taxable period of less than 12 months for federal income tax purposes, that same taxable period shall be used in computing a tax imposed by this chapter.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 123 - Accounting method.

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 resident or nonresident estate or trust uses for federal income tax purposes.
(2) If a resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting is changed for federal income tax purposes, the resident or nonresident individual's or resident or nonresident estate's or trust's method of accounting shall be changed in the same manner:
(a) for purposes of a tax imposed by this chapter; and
(b) for any taxable year for which the change in the method of accounting is made for federal income tax purposes.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 124 - Adjustments between taxable years after change in accounting method.

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 under which the resident or nonresident individual's or resident or nonresident estate's or trust's state taxable income was computed for the previous taxable year, state taxable income shall be increased or decreased:
(a) to prevent double inclusion or exclusion of an item of gross income as a result of the change in the method of accounting; or
(b) to prevent double allowance or disallowance of a subtraction from or addition to gross income as a result of the change in the method of accounting.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for making an increase or decrease required by Subsection (1).
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 125 - Adjustment after change of accounting method.

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 greater than if those adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two, during which the taxpayer used the method of accounting from which the change is made.
(2) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the taxable year of the change in the method of accounting and for any subsequent taxable year that is attributable to the receipt of installment payments properly accrued in a prior taxable year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 1 - Determination and Reporting of Tax Liability and Information › Section 126 - Business entities not subject to tax -- Exceptions.

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.
(2) A business entity that is exempt from federal income taxation is exempt from the tax imposed by this chapter.
(3) Notwithstanding Subsection (2), if a business entity that is exempt from federal income taxation has income that is subject to federal income taxation, that income is subject to taxation under Chapter 7, Corporate Franchise and Income Taxes.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 201 - Taxation of resident trusts and estates.

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) The following are not subject to a tax imposed by this part:
(a) a resident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
(b) a resident trust taxed as a corporation.
(3) A resident estate or trust shall be allowed the credit provided in Section 59-10-1003, relating to an income tax imposed by another state, except that the limitation shall be computed by reference to the taxable income of the estate or trust.
(4) The property of the Utah Educational Savings Plan established in Title 53B, Chapter 8a, Utah Educational Savings Plan, and its income from operations and investments are exempt from all taxation by the state under this chapter.
Amended by Chapter 6, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 201.1 - State taxable income of a resident estate or trust defined.

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, and 59-10-210.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 204 - State taxable income of a nonresident estate or trust.

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 the adjustments required by:
(a) Section 59-10-202;
(b) Section 59-10-207;
(c) Section 59-10-209.1; or
(d) Section 59-10-210; and
(2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 205 - Tax on nonresident estate or trust.

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
(b) the percentage listed in Subsection 59-10-104(2).
(2) The following are not subject to a tax imposed by this part:
(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
(b) a nonresident trust taxed as a corporation.
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 207 - Share of a nonresident estate or trust and beneficiaries in state taxable income.

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 of income, gain, loss, or deduction that constitutes distributable net income; and
(b) for purposes of Section 59-10-116, the share of a nonresident beneficiary of any estate or trust in estate or trust income, gain, loss, or deduction.
(2)
(a) The modifications described in Sections 59-10-202 and 59-10-210 shall be added to or subtracted from the amount of an item of income, gain, loss, or deduction that constitutes distributable net income to the extent the item relates to an item of income, gain, loss, or deduction that also constitutes distributable net income.
(b) A modification may not be made under this section if the modification duplicates an item already reflected in distributable net income.
(3)
(a) The amount determined under Subsection (2)(a) shall be allocated among the estate or trust and the beneficiaries of the estate or trust, including a resident beneficiary, in proportion to the estate's, trust's, or beneficiary's share of distributable net income.
(b) An amount allocated in accordance with Subsection (3)(a) has the same character as for federal income tax purposes.
(4)
(a) If an estate or trust does not have distributable net income for the taxable year, the share of each beneficiary in the amount determined under Subsection (2)(a) shall be in proportion to the beneficiary's share of the estate or trust income for that taxable year, under state law or the terms of the governing instrument, that is required to be distributed currently and any other amounts of that income distributed in that taxable year.
(b) For purposes of this Subsection (4), any balance of net income shall be allocated to the estate or trust.
(5)
(a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule establish one or more other methods of determining the shares of a beneficiary and of an estate or trust in:
(i) income derived from sources in this state; and
(ii) modifications related to income, gain, loss, or deduction.
(b) A fiduciary may elect to use a method allowed by this Subsection (5) only if the allocation of a share under Subsection (3) or (4):
(i) results in an inequity in the allocation; and
(ii) the inequity described in Subsection (5)(b)(i) is substantial:
(A) in amount; and
(B) in relation to the total amount of the modifications described in Subsection (2)(a).
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 209.1 - Adjustments to unadjusted income.

59-10-209.1.
Adjustments to unadjusted income.
(1) The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:
(a) receive a double tax benefit under this chapter; or
(b) suffer a double tax detriment under this chapter.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).
Amended by Chapter 382, 2008 General Session
Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 2 - Trusts and Estates › Section 210 - Fiduciary adjustments.

Affected by 63I-2-259 on 12/31/2024
Effective 5/14/2019
59-10-210.
Fiduciary adjustments.
(1) A share of the fiduciary adjustments described in Subsection (2) shall be added to or subtracted from unadjusted income:
(a) of:
(i) a resident or nonresident estate or trust; or
(ii) a resident or nonresident beneficiary of a resident or nonresident estate or trust; and
(b) as provided in this section.
(2) For purposes of Subsection (1), the fiduciary adjustments are the following amounts:
(a) the additions to and subtractions from unadjusted income of a resident or nonresident estate or trust required by Section 59-10-202; and
(b) a tax credit claimed by a resident or nonresident estate or trust as allowed by:
(i) Section 59-6-102;
(ii)Part 10, Nonrefundable Tax Credit Act;
(iii)Part 11, Refundable Tax Credit Act;
(iv) Section 59-13-202;
(v) Section 63N-2-213; or
(vi) Section 59-10-1112.
(3)
(a) The respective shares of an estate or trust and its beneficiaries, including for the purpose of this allocation a nonresident beneficiary, in the state fiduciary adjustments, shall be allocated in proportion to their respective shares of federal distributable net income of the estate or trust.
(b) If the estate or trust described in Subsection (3)(a) has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustments shall be allocated in proportion to that beneficiary's share of the estate or trust income for the taxable year that is, under state law or the governing instrument, required to be distributed currently plus any other amounts of that income distributed in that taxable year.
(c) After making the allocations required by Subsections (3)(a) and (b), any balance of the fiduciary adjustments shall be allocated to the estate or trust.
(4)
(a) The commission shall allow a fiduciary to use a method for determining the allocation of the fiduciary adjustments described in Subsection (2) other than the method described in Subsection (3) if using the method described in Subsection (3) results in an inequity:
(i) in allocating the fiduciary adjustments described in Subsection (2); and
(ii) if the inequity is substantial:
(A) in amount; and
(B) in relation to the total amount of the fiduciary adjustments described in Subsection (2).
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules authorizing a fiduciary to use a method for determining the allocation of the fiduciary adjustments described in Subsection (2) other than the method described in Subsection (3) if using the method described in Subsection (3) results in an inequity:
(i) in allocating the fiduciary adjustments described in Subsection (2); and
(ii) if the inequity is substantial:
(A) in amount; and
(B) in relation to the total amount of the fiduciary adjustments described in Subsection (2).
Amended by Chapter 247, 2019 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 401 - Definitions.

59-10-401.
Definitions.
For purposes of this part:
(1) "Employee" means and includes every individual performing services for an employer, either within or without, or both within or without the state of Utah, or any individual performing services within the state of Utah, the performance of which services constitutes, establishes, and determines the relationship between the parties as that of employer and employee, and includes offices of corporations, individuals, including elected officials, performing services for the United States Government or any agency or instrumentality thereof, or the state of Utah or any county, city, municipality, or political subdivision thereof.
(2) "Employer" means a person or organization transacting business in or deriving any income from sources within the state of Utah for whom an individual performs or performed any services, of whatever nature, and who has control of the payment of wages for such services, or is the officer, agent, or employee of the person or organization having control of the payment of wages. It includes any officer or department of state or federal government, or any political subdivision or agency of the federal or state government, or any city organized under a charter, or any political body not a subdivision or agency of the state.
(3) "Wages" means wages as defined in Section 3401 of the Internal Revenue Code.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 403 - Circumstances under which an employer is not required to deduct and withhold a tax.

Effective 5/13/2014
59-10-403.
Circumstances under which an employer is not required to deduct and withhold a tax.
(1) Notwithstanding any other provision of this chapter, an employer is not required to deduct and withhold any tax under this chapter upon a payment of wages to an employee:
(a) if there is in effect with respect to the payment a withholding exemption certificate furnished to the employer by the employee, certifying that the employee:
(i) incurred no liability for a tax imposed under this chapter for the employee's immediately preceding taxable year; and
(ii) expects that the employee will not incur liability for a tax imposed under this chapter for the employee's current taxable year; or
(b) if the employer:
(i) is an out-of-state business as defined in Section 53-2a-1202; and
(ii) pays the wages as compensation for services performed in response to a declared state disaster or emergency as defined in Section 53-2a-1202.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall provide for the coordination of this section with Section 59-10-402.
Amended by Chapter 376, 2014 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 404 - Extension of withholding to payments other than wages.

59-10-404.
Extension of withholding to payments other than wages.
(1) For purposes of this part, any supplemental unemployment compensation benefit paid to an individual, and any payment of an annuity to an individual, if at the time the payment is made a request that such annuity be subject to withholding under this part is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.
(2) For purposes of Subsection (1), "supplemental unemployment compensation benefits" means amounts that are paid to an employee pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment, whether or not such separation is temporary, resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includable in the employee's gross income.
(3) For purposes of this part, any unemployment compensation benefit paid to an individual pursuant to Title 35A, Chapter 4, Employment Security Act, may be subject to withholding as provided in Section 35A-4-407.
(4) For purposes of this section, "annuity" means any amount paid to an individual as a pension or annuity, but only to the extent that the amount is includable in the gross income of such individual.
(5) A request that an annuity be subject to withholding under this part shall be made by the payee in writing to the person making the annuity payments. The request may be terminated by furnishing to the person making the payments a written statement of termination which shall be treated as a withholding exemption certificate for purposes of Section 59-10-403.
Amended by Chapter 375, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 405 - Voluntary withholding agreements.

59-10-405.
Voluntary withholding agreements.
(1) The commission may by rule provide for withholding:
(a) from remuneration for services performed by an employee for the employee's employer that, without regard to this section, does not constitute wages; or
(b) from any other type of payment with respect to which the commission finds that withholding would be appropriate under this part if the employer and the employee, or in the case of any other type of payment the person making and the person receiving the payment, agree to the withholding.
(2) The agreement provided for in Subsection (1)(b) shall be made in a form and manner as the commission may by rule prescribe.
(3) For purposes of this part, remuneration or other payments with respect to which an agreement provided for in Subsection (1), other than election made pursuant to Section 35A-4-407, is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.
Amended by Chapter 21, 1999 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 407 - Withholding tax prepayments.

59-10-407.
Withholding tax prepayments.
(1) This section does not apply to an employer filing a withholding tax return for a period under this part other than a quarterly period.
(2)
(a) Any employer whose withholding tax liability under Section 59-10-402 is estimated to average an amount designated by the commission by rule shall make a monthly prepayment of the amount required to be paid by Section 59-10-406 for each monthly period of each quarterly period.
(b) An employer that makes a monthly prepayment described in this Subsection (2) shall make the monthly prepayment as provided in this section until the commission notifies the employer in writing.
(c)
(i) An employer shall file a form with a monthly prepayment.
(ii) The commission shall prescribe and furnish the form described in Subsection (2)(c)(i).
(iii) An employer shall make a monthly prepayment and file the form described in Subsection (2)(c)(i) on or before the last day of the month after the end of each monthly period of each quarterly period.
(3) In determining whether an employer's estimated withholding tax liability will average an amount that requires a monthly prepayment, the commission may consider:
(a) a return filed pursuant to Section 59-10-406; or
(b) information in the commission's possession or that may come into the commission's possession.
(4) The penalties and interest for failure to make a monthly prepayment and file the form described in Subsection (2)(c)(i) by the due date described in Subsection (2)(c)(iii) are the same as the penalties and interest under Sections 59-1-401 and 59-1-402 relating to payment of a tax, fee, or charge or filing a return.
Amended by Chapter 33, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 4 - Withholding of Tax › Section 408 - Withholding rules -- Agreements with federal government.

59-10-408.
Withholding rules -- Agreements with federal government.
The commission may prescribe and enforce reasonable rules necessary to carry out the provisions of Sections 59-10-401 through 59-10-407, and to make such agreements with the United States Government as it deems necessary or advisable to provide for deduction and withholding of tax from wages of federal employees in the state of Utah.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 501 - Rulemaking authority -- Federal income tax return information.

59-10-501.
Rulemaking authority -- Federal income tax return information.
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer's federal income tax return rather than submitting a copy of the taxpayer's entire federal income tax return.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 502 - Persons required to file returns.

59-10-502.
Persons required to file returns.
An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 503 - Returns by husband and wife.

59-10-503.
Returns by husband and wife.
(1) A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows:
(a) No joint return shall be made if the husband and wife are not permitted to file a joint return for federal income tax purposes.
(b) If the federal income tax liability of husband or wife is determined on a separate return for federal income tax purposes, the income tax liability of each spouse shall be determined on a separate return under this chapter.
(c) If the federal income tax liabilities of husband and wife, other than a husband and wife described in Subsection (1)(b), are determined on a joint federal return, they shall file a joint return under this chapter and their tax liability shall be joint and several.
(d) If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and their tax liability shall be several or joint and several, in accordance with the election made.
(2) If either husband or wife is a resident and the other is a nonresident, they shall file separate income tax returns in this state on such forms as may be required by the commission, in which event their tax liability shall be several. They may elect to determine their joint taxable income as if both were residents, in which event their tax liability shall be joint and several.
Amended by Chapter 324, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 504 - Returns made by fiduciaries and receivers.

59-10-504.
Returns made by fiduciaries and receivers.
Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 505 - Return by minor.

59-10-505.
Return by minor.
(1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.
(2) If an individual who is a minor is required to make a return under this chapter, the return shall include:
(a) all income attributable to the individual's personal services; and
(b) all other items of the individual's income.
(3) The income of an individual who is a minor may not be included on the return of the individual's parent.
(4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.
(5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 507 - Return by a pass-through entity.

Effective 5/5/2021
59-10-507.
Return by a pass-through entity.
(1) As used in this section, "taxable year" means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter.
(2) A pass-through entity having any income derived from or connected with Utah sources shall make a return for the taxable year in accordance with Section 59-10-514.
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 508 - Returns with respect to common trust funds.

59-10-508.
Returns with respect to common trust funds.
Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 509 - Notice of qualification as fiduciary.

59-10-509.
Notice of qualification as fiduciary.
Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give the commission such notice of qualification in such capacity as the commission may by rule require.
Amended by Chapter 4, 1993 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 510 - Return of electing small business corporation.

59-10-510.
Return of electing small business corporation.
An electing small business corporation, as defined in Section 1371(a)(2), Internal Revenue Code, shall make a return for each taxable year, stating specifically:
(1) the items of the electing small business corporation's gross income and the deductions allowable by Subtitle A, Internal Revenue Code;
(2) the names and addresses of all persons owning stock in the electing small business corporation at any time during the taxable year;
(3) the number of shares of stock owned by each shareholder at all times during the taxable year to each shareholder;
(4) the date of each distribution to a shareholder; and
(5) other information as the commission may prescribe by:
(a) form; or
(b) administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 511 - Statement of tax withheld.

59-10-511.
Statement of tax withheld.
For requirement that an employer furnish an employee a statement of tax withheld, see Section 59-10-406.
Renumbered and Amended by Chapter 2, 1987 General Session