Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 4
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332013 Utah Fiduciary Income Tax
Page 3
• The individual or spouse claims an exemption for
rule does not apply if the couple are legally separated
a dependent who is enrolled as a resident student
or divorced, or they fi le their federal returns as married
in a Utah state institution of higher education;
fi ling separately.
•
The nature and quality of the living accommoda-
An individual shall fi le a Utah income tax return (or
tions of the individual or spouse in Utah compared
amended return) and pay any applicable penalty and
to another state;
interest if they did not fi le a Utah return based on their
•
The presence in Utah of a spouse or dependent
belief that they did not meet the domicile criteria.
for whom a federal tax exemption is claimed;
Resident Estate or Trust Defi ned
• The physical location in which the individual or
spouse earns income;
Resident estate or resident trust means:
• The state of registration of a vehicle owned or
1. An estate of a decedent who, at death, was domi-
leased by the individual or spouse;
ciled in Utah;
• Whether the individual or spouse has a membership
2. A trust, or a portion of a trust, consisting of property
in a church, club or similar organization in Utah;
transferred by will of a decedent who at death was
• Whether the individual or spouse lists a Utah ad-
domiciled in Utah; or
dress on mail, a telephone listing, a listing in an
3. A trust administered in Utah. A trust is administered
offi cial government publication, other correspon-
in Utah if:
dence, or similar item;
a. The place where the fi duciary transacts a ma-
• Whether the individual or spouse lists a Utah ad-
jor portion of its administration of the trust is in
dress on a federal or state tax return;
Utah; or
• Whether the individual or spouse asserts Utah
b. The fi duciary’s usual place of business is in Utah.
residency on a document fi led with or provided to
Nonresident Estate or Trust Defi ned
a court or other governmental entity;
The terms nonresident estate or nonresident trust are
• The individual or spouse fails to obtain a permit or
defi ned as estates or trusts that are not resident estates
license normally required of a resident in the state
or trusts.
where they assert to have domicile; and
• The individual or spouse has a dependent child
Part-year Resident Estate or Trust De-
who is in the custody of a former spouse and who
fi ned
is enrolled in a Utah public kindergarten, public
A part-year resident estate or trust is a resident estate
elementary or public secondary school in Utah.
or trust for part of the year and a nonresident estate or
4. An individual is not considered to have a Utah domicile
trust for part of the year. All income received during the
if the individual is absent from Utah for at least 761
period of Utah residency is taxable in Utah, regardless
consecutive days and during this time the individual
of where that income is earned, unless specifi cally ex-
or spouse:
empted. Income from Utah sources is taxable in Utah
A. Does not return to Utah for more than 30 days in
during the period of nonresidency
a calendar year;
Exempt Trusts
B. Does not claim an exemption on their federal tax
return for a dependent who is enrolled in a public
A trust exempt from federal income tax is exempt from
kindergarten, public elementary or public second-
Utah income tax unless there is unrelated business
ary school in Utah (unless the individual is the
income in Utah.
noncustodial parent);
Amounts Reportable as Utah Income
C. Is not enrolled in a Utah state institution of higher
by the Benefi ciaries
education as a resident student;
Utah resident benefi ciaries must report the income from
D. Does not claim the residential exemption for prop-
the estate or trust included in the benefi ciary’s federal
erty tax on their primary residence in Utah; or
adjusted gross income to Utah as though the benefi ciary
E. Does not assert that Utah is their tax home for
received the income directly. The estate or trust residence
federal tax purposes.
does not affect the source of income for computing the
For purposes of this paragraph 4, an absence from the
benefi ciary’s Utah individual income tax.
state begins on the later of the date the individual or
spouse leaves the state and ends on the day the individual
A Utah nonresident benefi ciary whose only Utah source
or spouse returns to and remains in the state for more
income is from a partnership, S corporation, estate or
than 30 days in a calendar year.
trust (or other pass-through entity) and who had Utah
income tax withheld by the partnership, S corporation,
An individual who is not considered to have a Utah do-
estate or trust, or other pass-through entity on the Utah
micile under this paragraph 4 may elect to be considered
income, and does not seek to claim a Utah tax credit, is
to have a Utah domicile by fi ling a Utah resident income
not required to fi le a Utah return.
tax return.
If an individual is considered to have domicile in Utah, the
spouse is also considered to have domicile in Utah. This
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