Utah Code § 59-10-204 — State taxable income of a nonresident estate or trust

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:
(1)
determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:
(a)
Section 59-10-202;
(b)
Section 59-10-207;
(c)
Section 59-10-209.1; or
(d)
Section 59-10-210; and
(2)
calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.