Tc-40 Forms And Instructions - Individual Income Tax Page 6
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
314
For purposes of this paragraph 4, an absence from the state
allowed for the tax paid to the other state. If claiming this
begins on the later of the date the individual or spouse leaves
credit, complete and attach form TC-40S, Credit for Income
the state and ends on the day the individual or spouse re-
Tax Paid to Another State.
turns to and remains in the state for more than 30 days in a
2. Nonresidents: Nonresidents stationed in Utah solely due to
calendar year.
military orders are not subject to Utah tax on their military
pay. However, nonresident military personnel residing in
An individual who is not considered to have a Utah domicile
Utah and receiving income from Utah sources (other than
under this paragraph 4 may elect to be considered to have
active duty military pay) must fi le a Utah income tax return
a Utah domicile by fi ling a Utah resident income tax return.
and pay any tax due on that other income. See instructions
If an individual is considered to have domicile in Utah, the
on page 16 and Pub 57, Military Personnel Instructions.
spouse is also considered to have domicile in Utah. This rule
3. Married Couples: The nonresident spouse of a nonresident
does not apply if the couple are legally separated or divorced,
active military service member may be exempt from Utah
or they fi le their federal returns as married fi ling separately.
tax on income received in Utah if certain conditions are
met. See page 16 for further details.
An individual shall fi le a Utah income tax return (or amended
return) and pay any applicable penalty and interest if they did
If one spouse is a full-year Utah resident and the other
not fi le a Utah return based on their belief that they did not
spouse is a full-year nonresident, they may fi le their fed-
meet the domicile criteria under this paragraph 4.
eral return as married fi ling jointly and fi le Utah returns
as married fi ling separately. See Pub 57, Military Person-
Resident Defi ned
nel Instructions for details. If either spouse is a part-time
A Utah resident is an individual who:
resident, they cannot fi le using these special instructions
1. Is domiciled in Utah for the entire year, even if temporarily
but must fi le their Utah return using the same fi ling status
outside of Utah for an extended period of time;
as on their federal return.
2. Is domiciled in Utah for any period of time during the tax-
Native Americans
able year, but only for the duration of that period;
3. Even though domiciled outside Utah, maintains a place of
Native Americans who earn income in Utah must fi le a Utah
abode in Utah and spends 183 or more days of the taxable year
tax return.
in Utah. In determining whether an individual spends 183 or
• Enrolled members of a Native American tribe or nation in
more days in Utah, a day means a day in which the individual
Utah, who live and work on the reservation where they
spends more time in Utah than in any other state.
are enrolled, are exempt from Utah income tax on income
earned on the reservation. See instructions on page 16.
These rules do not apply to military personnel or their spouses
• Enrolled members of the Ute Tribe who work on the Uintah
who are in Utah on military assignment, unless they are Utah
and Ouray Reservation and live on land removed from that
residents.
reservation under Hagen vs. Utah (510 U.S. 399 (1994))
All income received during the period of Utah residency is
are exempt from Utah income tax on income earned on the
taxable in Utah, regardless of where that income is earned,
reservation. See instructions on page 16.
unless specifi cally exempted.
See details at incometax.utah.gov/subtractions/native-
See Tax Commission rule R865-9I-2 at tax.utah.gov/com-
american.
mission/rules for more information.
Students
Part-Year Resident Defi ned
1. Residents: A Utah resident who is a student at a non-Utah
A part-year resident is an individual who is a Utah resident
school (full-time or part-time) must fi le a Utah return and
for part of the year and a nonresident for part of the year. All
pay tax on all income, regardless of the source. If income
income received during the period of Utah residency is taxable
tax must be paid to another state on income also taxed
in Utah, regardless of where that income is earned, unless
by Utah, a credit may be allowed for tax paid to the other
specifi cally exempted. Income from Utah sources is taxable
state. To claim the credit, complete and attach form TC-40S,
in Utah during the period of nonresidency.
Credit for Income Tax Paid to Another State. Do not send
a copy of the other state’s return with your Utah return.
Nonresident Defi ned
Keep the other state’s return and all related documents
A nonresident individual is one who was not domiciled in
with your records.
Utah or was in Utah for temporary purposes for less than 183
2. Nonresidents: A nonresident student attending a Utah school
days during the taxable year or does not maintain a place
must fi le a Utah income tax return and pay Utah tax on wages,
of abode in Utah. Income received by a nonresident from
rental income, business income, etc., earned or received from
Utah sources is taxable in Utah. In determining whether an
Utah sources.
individual spends 183 or more days in Utah, a day means a
day in which the individual spends more time in Utah than
Injured Spouse
in any other state.
If your spouse had outstanding Utah tax liabilities with the Tax
Commission before your marriage, any refund on a joint return
Military Personnel
may be used to pay that liability. You may be able to claim part
1. Residents: Utah residents in the military do not lose their
or all of a refund under the injured spouse provisions.
Utah residency or domicile solely by being absent due to
If another state or federal agency or other entity claimed your
military orders. They must fi le a Utah income tax return on
refund to pay debt owed them, you must contact that agency
all income, regardless of the source. If tax must be paid
or entity directly.
to another state on nonmilitary income, a credit may be
Go to tax.utah.gov/extension/innocent for more information.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form Pit-8453 - Individual Income Tax Declaration For Electronic Filing And Transmittal
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2002
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1998
Financial
Related Categories
Parent category: Financial