Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-120
Change of status as resident or nonresident
# (1)
If an individual changes the individual's status during the taxable year from resident to nonresident or from nonresident to resident, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to file one return for the portion of the taxable year during which the individual is a resident and another return for the portion of the taxable year during which the individual is a nonresident.
# (2)
The taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of the individual's resident and nonresident status respectively.
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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…