Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-505

Return by minor

# (1)

As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.

# (2)

If an individual who is a minor is required to make a return under this chapter, the return shall include:

# (a)

all income attributable to the individual's personal services; and

# (b)

all other items of the individual's income.

# (3)

The income of an individual who is a minor may not be included on the return of the individual's parent.

# (4)

An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.

# (5)

A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.

Last amended: Amended by Chapter 212, 2009 General Session

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