Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 6
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An individual who is not considered to have a Utah domicile
active duty military pay) must fi le a Utah income tax return
under this paragraph 4 may elect to be considered to have
and pay any tax due on that other income. See instructions
a Utah domicile by fi ling a Utah resident income tax return.
on page 16 and Pub 57, Military Personnel Instructions.
3. Married Couples: The nonresident spouse of a nonresident
If an individual is considered to have domicile in Utah, the
active military service member may be exempt from Utah
spouse is also considered to have domicile in Utah. This rule
tax on income received in Utah if certain conditions are
does not apply if the couple are legally separated or divorced,
met. See page 16 for further details.
or they fi le their federal returns as married fi ling separately.
If one spouse is a full-year Utah resident and the other
An individual shall fi le a Utah income tax return (or amended
spouse is a full-year nonresident, they may fi le their fed-
return) and pay any applicable penalty and interest if they did
eral return as married fi ling jointly and fi le Utah returns
not fi le a Utah return based on their belief that they did not
as married fi ling separately. See Pub 57, Military Person-
meet the domicile criteria under this paragraph 4.
nel Instructions for details. If either spouse is a part-time
resident, they cannot fi le using these special instructions
Resident Defi ned
but must fi le their Utah return using the same fi ling status
A Utah resident is an individual who:
as on their federal return.
1. Is domiciled in Utah for the entire year, even if temporarily
outside of Utah for an extended period of time;
Native Americans
2. Is domiciled in Utah for any period of time during the tax-
Native Americans who earn income in Utah must fi le a Utah
able year, but only for the duration of that period;
tax return.
3. Even though domiciled outside Utah, maintains a place of
1. Enrolled members of a Native American tribe or nation in
abode in Utah and spends 183 or more days of the taxable year
Utah, who live and work on the reservation where they
in Utah. In determining whether an individual spends 183 or
are enrolled, are exempt from Utah income tax on income
more days in Utah, a day means a day in which the individual
earned on the reservation. See instructions on page 16.
spends more time in Utah than in any other state.
2. Enrolled members of the Ute Tribe who work on the Uintah
These rules do not apply to military personnel or their spouses
and Ouray Reservation and live on land removed from that
who are in Utah on military assignment, unless they are Utah
reservation under Hagen vs. Utah (510 U.S. 399 (1994))
residents.
are exempt from Utah income tax on income earned on the
reservation. See instructions on page 16.
All income received during the period of Utah residency is
taxable in Utah, regardless of where that income is earned,
See details at incometax.utah.gov/subtractions/native-
unless specifi cally exempted.
american.
See Tax Commission rule R865-9I-2 at tax.utah.gov/com-
Students
mission/rules for more information.
1. Residents: A Utah resident who is a student at a non-Utah
school (full-time or part-time) must fi le a Utah return and
Nonresident Defi ned
pay tax on all income, regardless of the source. If income
A nonresident individual is one who was not domiciled in
tax must be paid to another state on income also taxed
Utah or was in Utah for temporary purposes for less than 183
by Utah, a credit may be allowed for tax paid to the other
days during the taxable year or does not maintain a place
state. To claim the credit, complete and attach form TC-40S,
of abode in Utah. Income received by a nonresident from
Credit for Income Tax Paid to Another State. Do not send
Utah sources is taxable in Utah. In determining whether an
a copy of the other state’s return with your Utah return.
individual spends 183 or more days in Utah, a day means a
Keep the other state’s return and all related documents
day in which the individual spends more time in Utah than
with your records.
in any other state.
2. Nonresidents: A nonresident student attending a Utah school
must fi le a Utah income tax return and pay Utah tax on wages,
Part-Year Resident Defi ned
rental income, business income, etc., earned or received from
A part-year resident is an individual who is a Utah resident
Utah sources.
for part of the year and a nonresident for part of the year. All
income received during the period of Utah residency is taxable
Injured Spouse
in Utah, regardless of where that income is earned, unless
If your spouse had outstanding Utah tax liabilities with the Tax
specifi cally exempted. Income from Utah sources is taxable
Commission before your marriage, any refund on a joint return
in Utah during the period of nonresidency.
may be used to pay that liability. You may be able to claim part
Military Personnel
or all of a refund under the injured spouse provisions.
1. Residents: Utah residents in the military do not lose their
If another state or federal agency or other entity claimed your
Utah residency or domicile solely by being absent due to
refund to pay debt owed them, you must contact that agency
military orders. They must fi le a Utah income tax return on
or entity directly.
all income, regardless of the source. If tax must be paid
Go to tax.utah.gov/extension/innocent for more information.
to another state on nonmilitary income, a credit may be
allowed for the tax paid to the other state. If claiming this
Innocent Spouse
credit, complete and attach form TC-40S, Credit for Income
If your spouse did not report income or claimed false deductions
Tax Paid to Another State.
or credits and you did not receive any benefi t, you may be
2. Nonresidents: Nonresidents stationed in Utah solely due to
entitled to relief from the tax liability. See details at tax.utah.
military orders are not subject to Utah tax on their military
gov/extension/innocent.
pay. However, nonresident military personnel residing in
Utah and receiving income from Utah sources (other than
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