3
Withholding Forms:
Withholding tax information must be
3. If an individual or a spouse does not qualify under the
entered on TC-40W which must be attached to your return.
above requirements to be considered domiciled in Utah,
the domicile would be considered to be in Utah if:
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule
A. Either the individual or spouse has a permanent home
K-1, etc., or form TC-675R (showing mineral withholding tax)
in Utah to which the individual or spouse returns after
with your return. Keep all withholding forms with your tax re-
being absent, and
cords for future reference. If you do not complete the TC-40W
B. The individual or spouse has voluntarily fi xed their habi-
with all required information, processing of your return may
tation in Utah, not for a special or temporary purpose,
be delayed and your withholding credit may be disallowed.
but with the intent of making a permanent home.
Do not send a copy of your federal return, credit schedules
The determination of whether an individual is considered to
(other than Utah schedules TC-40A, TC-40B, TC-40C, TC-
have domicile in Utah under paragraph 3 above will be based
40S and/or TC-40W, if applicable), worksheets, or other
on a preponderance of the evidence, taking into consideration
documentation with your Utah return. Keep these, along with
the totality of the following facts and circumstances:
any receipts, to support entries reported on your return. You
•
The individual or spouse has a driver’s license in Utah;
may have to provide this information later to verify entries
•
The individual or spouse claims an exemption for a depen-
on your Utah return.
dent who is enrolled as a resident student in a Utah state
institution of higher education;
Recordkeeping and Documentation
•
The nature and quality of the living accommodations of the
Keep copies of any receipts, state forms, worksheets, credit
individual or spouse in Utah compared to another state;
authorization forms, and other documentation to support any
•
The presence in Utah of a spouse or dependent for whom
income, deduction, exemption, and credit you have reported.
a federal tax exemption is claimed;
You may be asked to provide this information later to
•
The physical location in which the individual or spouse
verify entries on your Utah return.
earns income;
Rounding Off to Whole Dollars
•
The state of registration of a vehicle owned or leased by
the individual or spouse;
Round off cents to the nearest whole dollar. Round down if
•
Whether the individual or spouse has a membership in a
under 50 cents; round up if 50 cents and above. Do not enter
church, club or similar organization in Utah;
cents anywhere on the return.
•
Whether the individual or spouse lists a Utah address on
Penalties
mail, a telephone listing, a listing in an offi cial government
publication, other correspondence, or similar item;
Utah law (UC §59-1-401) provides penalties for not fi ling tax
•
Whether the individual or spouse lists a Utah address on
returns by the due date, not paying tax due on time, not making
a federal or state tax return;
suffi cient prepayment on extension returns, and not fi ling
•
Whether the individual or spouse asserts Utah residency
information returns or supporting schedules. Details of these
on a document fi led with or provided to a court or other
penalties, along with additional penalties, are at tax.utah.
governmental entity;
gov/billing/penalties-interest and in Pub 58, Utah Interest
•
The individual or spouse fails to obtain a permit or license
and Penalties at tax.utah.gov/forms. You may calculate
normally required of a resident in the state where they
penalties by using the online Penalty and Interest Calculator
assert to have domicile; and
at taxexpress.utah.gov.
•
The individual or spouse has a dependent child who is
Interest (In addition to penalties due)
in the custody of a former spouse and who is enrolled in
Interest is assessed on underpayments from the due date
a Utah public kindergarten, public elementary or public
until the liability is paid in full. The interest rate for 2014 is 2%.
secondary school in Utah.
Use the online Penalty and Interest Calculator at taxexpress.
4. An individual is not considered to have a Utah domicile if the
utah.gov or follow the instructions in Pub 58, Utah Interest
individual is absent from Utah for at least 761 consecutive
and Penalties, available at tax.utah.gov/forms to help you.
days and during this time the individual or spouse:
A. Does not return to Utah for more than 30 days in a
Domicile Defi ned
calendar year;
(UC §59-10-136)
B. Does not claim an exemption on their federal tax return
1. An individual is considered to have a domicile in Utah if:
for a dependent who is enrolled in a public kindergarten,
A. The individual (or spouse) has claimed a dependent on
public elementary or public secondary school in Utah
their federal tax return and the dependent is enrolled
(unless the individual is the noncustodial parent);
in a public kindergarten, public elementary or public
C. Is not enrolled in a Utah state institution of higher edu-
secondary school in Utah, with an exception for a
cation as a resident student;
dependent of the noncustodial parent who is divorced
D. Does not claim the residential exemption for property
from the custodial parent; or
tax on their primary residence in Utah; or
B. The individual (or spouse) is enrolled as a resident
E. Does not assert that Utah is their tax home for federal
student in a Utah state institution of higher education.
tax purposes.
2. There is a rebuttable presumption that an individual or a
spouse is domiciled in Utah if:
For purposes of this paragraph 4, an absence from the state
A. They claim a residential exemption for a primary resi-
begins on the later of the date the individual or spouse leaves
dence under UC §59-2, Property Tax Act;
the state and ends on the day the individual or spouse re-
B. They are registered to vote in Utah; or
turns to and remains in the state for more than 30 days in a
C. They assert residency in Utah for purposes of fi ling
calendar year.
their income tax return.