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How do I determine my Utah residency status?

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Question
How do I determine my Utah residency status?

Answer

Resident Defined A Utah resident is a person who meets one or more of the following:

1. is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time;

2. is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period; or 3. even though domiciled outside Utah, maintains a place of abode in Utah and spends 183 or more days of the taxable year in Utah.

When determining whether a person spends 183 or more days in Utah, a "day" means a day in which the person spends more time in Utah than in any other state.
 
183-Day Test If you are a Utah resident, based only on your being in Utah for 183 days or more during the taxable year, and:

1. neither you nor your spouse is domiciled in Utah, and

2. your spouse was not in Utah for 183 days or more, file TC-40B, Non or Part-year Resident Schedule.

See TC-40B instructions.

These rules do not apply to military personnel or their spouses who are in Utah on military assignment, unless they are Utah residents.

All income received during the period of Utah residency is taxable in Utah, regardless of where that income is earned, unless specifi cally exempted.

See Tax Commission rule R865-9I-2 at tax.utah.gov/ commission-offi ce/rules for more information.
 

Nonresident Defined A nonresident is a person who was not domiciled in Utah or was in Utah for temporary purposes for less than 183 days during the taxable year or does not maintain a place of abode in Utah. Income received by a nonresident from Utah sources is taxable in Utah. In determining whether a person spends 183 or more days in Utah, a "day" means a day in which the person spends more time in Utah than in any other state.
 

Part-Year Resident Defined A part-year resident is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of Utah residency is taxable in Utah, regardless of where that income is earned, unless specifi cally exempted. Income from Utah sources is taxable in Utah during the period of nonresidency.


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Article Details
Views: 1379 Created on: Jun 15, 2013
Date updated: Jan 08, 2019
Posted in: States, Utah

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