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How do I determine my Utah residency status?

Article ID: 34037 Email Print
Question
How do I determine my Utah residency status?

Answer
Resident Defined
A Utah resident is an individual who:
1. Is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time (even years in certain situations);
2. Is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period;
3. Even though domiciled outside Utah, maintains a permanent place of abode in Utah and spends 183 or more days of the taxable year in Utah. This does 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.
Part-Year Resident Defined
A part-year resident is an individual 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. Income from Utah sources is taxable in Utah during the period of nonresidency.
Nonresident Defined
A nonresident individual is one 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 permanent place of abode in Utah. Income received by a nonresident from Utah sources is taxable in Utah.

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Article Details
Views: 497 Created on: Jun 15, 2013
Date updated: Aug 24, 2015
Posted in: STATES, Utah

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