Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-503
Returns by husband and wife
# (1)
A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows:
# (a)
No joint return shall be made if the husband and wife are not permitted to file a joint return for federal income tax purposes.
# (b)
If the federal income tax liability of husband or wife is determined on a separate return for federal income tax purposes, the income tax liability of each spouse shall be determined on a separate return under this chapter.
# (c)
If the federal income tax liabilities of husband and wife, other than a husband and wife described in Subsection (1)(b), are determined on a joint federal return, they shall file a joint return under this chapter and their tax liability shall be joint and several.
# (d)
If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this chapter, they may elect to file separate or joint returns and their tax liability shall be several or joint and several, in accordance with the election made.
# (2)
If either husband or wife is a resident and the other is a nonresident, they shall file separate income tax returns in this state on such forms as may be required by the commission, in which event their tax liability shall be several. They may elect to determine their joint taxable income as if both were residents, in which event their tax liability shall be joint and several.
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-10-502 · Persons required to file returns
- 59-10-503 · Returns by husband and wife
- 59-10-504 · Returns made by fiduciaries and receivers
- 59-10-505 · Return by minor
- 59-10-507 · Return by a pass-through entity
- 59-10-508 · Returns with respect to common trust funds
- 59-10-509 · Notice of qualification as fiduciary
- 59-10-510 · Return of electing small business corporation
- 59-10-511 · Statement of tax withheld
- 59-10-512 · Signing of returns and other documents
- 59-10-513 · Verifications of returns
- 59-10-514 · Return filing requirements -- Rulemaking authority
- 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
- 59-10-515 · Place and time for filing other documents
- 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
- 59-10-517 · Timely mailing treated as timely filing and paying
- 59-10-518 · Time for performance of acts when last day falls on…
- 59-10-519 · Place for filing returns or other documents
- 59-10-520 · Time and place for paying tax shown on returns
- 59-10-522 · Extension of time for paying tax
- 59-10-527 · Assessment authority