Form Tc-41 - Fiduciary Income Tax - 2012 Page 5
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312012 Utah Fiduciary Income Tax
Page 3
• The nature and quality of the living accommoda-
An individual who is not considered to have a Utah
tions of the individual or spouse in Utah compared
domicile under this paragraph 4 may elect to be con-
to another state;
sidered to have a Utah domicile by fi ling a Utah resident
•
The presence in Utah of a spouse or dependent
income tax return.
for whom a federal tax exemption is claimed;
If an individual is considered to have domicile in Utah, the
• The physical location in which the individual or
spouse is also considered to have domicile in Utah. This
spouse earns income;
rule does not apply if the couple are legally separated
• The state of registration of a vehicle owned or
or divorced, or they fi le their federal returns as married
leased by the individual or spouse;
fi ling separately.
•
Whether the individual or spouse has a member-
An individual shall fi le a Utah income tax return (or
ship in a church, club or similar organization in
amended return) and pay any applicable penalty and
Utah;
interest if they did not fi le a Utah return based on their
•
Whether the individual or spouse lists a Utah
belief that they did not meet the domicile criteria under
address on mail, a telephone listing, a listing in
this paragraph 4.
an offi cial government publication, other corre-
spondence, or similar item;
Resident Estate or Trust Defi ned
• Whether the individual or spouse lists a Utah ad-
Resident estate or resident trust means:
dress on a federal or state tax return;
1. An estate of a decedent who, at death, was domi-
• Whether the individual or spouse asserts Utah
ciled in Utah;
residency on a document fi led with or provided
2. A trust, or a portion of a trust, consisting of property
to a court or other governmental entity;
transferred by will of a decedent who at death was
• The individual or spouse fails to obtain a permit
domiciled in Utah; or
or license normally required of a resident in the
3. A trust administered in Utah. A trust is administered
state where they assert to have domicile; and
in Utah if:
•
The individual or spouse has a dependent child
a. The place where the fi duciary transacts a ma-
who is in the custody of a former spouse and who
jor portion of its administration of the trust is in
is enrolled in a Utah public kindergarten, public
Utah; or
elementary or public secondary school in Utah.
b. The fi duciary’s usual place of business is in Utah.
4. An individual is not considered to have a Utah domicile
Nonresident Estate or Trust Defi ned
if the individual is absent from Utah for at least 761
consecutive days and during this time the individual
The terms nonresident estate or nonresident trust are
or spouse:
defi ned as estates or trusts that are not resident estates
A. Does not return to Utah for more than 30 days in
or trusts.
a calendar year;
Exempt Trusts
B. Does not claim an exemption on their federal
A trust exempt from federal income tax is exempt from
tax return for a dependent who is enrolled in a
Utah income tax unless there is unrelated business
public kindergarten, public elementary or public
income in Utah.
secondary school in Utah (unless the individual
is the 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 will report the income from
D. Does not claim the residential exemption for
the estate or trust included in the benefi ciary’s federal
property tax on their primary residence in Utah;
adjusted gross income to Utah as though the benefi -
or
ciary received the income directly. The estate or trust
E. Does not assert that Utah is their tax home for
residence does not affect the source of income for
federal tax purposes.
computing the benefi ciary’s Utah individual income tax.
For purposes of this paragraph 4, an absence from the
Utah nonresident benefi ciaries must fi le Utah income
state begins on the later of the date the individual or
tax returns and report the distribution from Utah sources
spouse leaves the state and ends on the day the indi-
(see instructions for TC-41K-1).
vidual or spouse returns to and remains in the state for
more than 30 days in a calendar year.
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