Enter the code on line 1 that matches the filing status of your federal return:
Utah’s income tax domicile rules have changed. Under the new laws, individuals filing a married filing joint return with someone who is a Utah resident is now also considered to be a Utah resident.
For more information, see:
Same-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a joint 2013 Utah Individual Income Tax return as provided in Utah Code § 59-10-503. Eligible married couples may file a joint return if they are married as of the close of the tax year. For complete information on this, see the Tax Notice issued on January 15, 2014.