Proration when two returns required

If an individual is required to file two returns for a taxable year under Section 59-10-120:

# (1)

personal exemptions and the standard deduction as used on the federal individual income tax return shall be prorated between the two returns, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and

# (2)

the total amount of the taxes due on the two returns may not be less than the total amount of the taxes that would be due if the total of the taxable incomes reported on the two returns had been included in one return.

Last amended: Amended by Chapter 389, 2008 General Session

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…

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