Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-119
Returns by husband and wife if husband or wife is a nonresident
# (1)
If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on separate federal individual income tax returns, the husband's and wife's state taxable incomes in this state shall be separately determined.
# (2)
If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on a joint federal individual income tax return, the husband's and wife's tax shall be reported or determined in this state on a joint return.
# (3)
# (a)
If one spouse is a nonresident of this state and the other spouse is a resident of this state, separate taxes shall be determined on each spouse's separate state taxable incomes on forms prescribed by the commission.
# (b)
Notwithstanding Subsection (3)(a), a husband and wife may elect to be considered to be residents of this state for purposes of determining state taxable income for a taxable year.
# (c)
If one spouse who is a nonresident of this state and the other spouse who is a resident of this state file a joint federal income tax return, but determine state taxable income separately, the spouses shall compute their taxable incomes in this state as if their adjusted gross incomes had been determined separately.
Source: view the official text
In this chapter (40 sections)
- 59-10-103 · Definitions
- 59-10-103.1 · Information to be contained on individual income tax…
- 59-10-104 · Tax basis -- Tax rate -- Exemption
- 59-10-104.1 · Exemption from taxation
- 59-10-110 · Disallowance of federal tax credits
- 59-10-114 · Additions to and subtractions from adjusted gross income of…
- 59-10-115 · Adjustments to adjusted gross income
- 59-10-116 · Tax on nonresident individual -- Calculation -- Exemption
- 59-10-116.1 · Exemption for out-of-state employee
- 59-10-117 · State taxable income derived from Utah sources
- 59-10-117.5 · Nonresident individual wage exemption
- 59-10-118 · Division of income for tax purposes
- 59-10-119 · Returns by husband and wife if husband or wife is a…
- 59-10-120 · Change of status as resident or nonresident
- 59-10-121 · Proration when two returns required
- 59-10-122 · Taxable year
- 59-10-123 · Accounting method
- 59-10-124 · Adjustments between taxable years after change in…
- 59-10-125 · Adjustment after change of accounting method
- 59-10-126 · Business entities not subject to tax -- Exceptions
- 59-10-136 · Domicile
- 59-10-137 · Review of credits allowed under this chapter
- 59-10-201 · Taxation of resident trusts and estates
- 59-10-201.1 · State taxable income of a resident estate or trust defined
- 59-10-202 · Additions to and subtractions from unadjusted income of a…
- 59-10-204 · State taxable income of a nonresident estate or trust
- 59-10-205 · Tax on nonresident estate or trust
- 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
- 59-10-209.1 · Adjustments to unadjusted income
- 59-10-210 · Fiduciary adjustments
- 59-10-401 · Definitions
- 59-10-402 · Requirement of withholding -- Exceptions
- 59-10-403 · Circumstances under which an employer is not required to…
- 59-10-404 · Extension of withholding to payments other than wages
- 59-10-405 · Voluntary withholding agreements
- 59-10-405.5 · Definitions -- Withholding tax license requirements --…
- 59-10-406 · Collection and payment of tax -- Forms filed electronically
- 59-10-407 · Withholding tax prepayments
- 59-10-408 · Withholding rules -- Agreements with federal government
- 59-10-501 · Rulemaking authority -- Federal income tax return…