" Resident" Defined
A resident is a person who is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period.
A nonresident is a person who is not a resident.
"Part-Year Resident" Defined A part-year resident is a person who is a resident for part of the year and a nonresident for part of the year. All income received during the period of 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.