See also:

• Residency Issues and Definitions
• Credit for Taxes Paid to Another State

Income from Other States

When filing a Utah return, you must report all your federal adjusted gross income, regardless of its source. If you are a Utah nonresident or part-year resident, you can account for your non-Utah income from other states using TC-40B, Non or Part-Year Resident Utah Schedule. If you are a Utah resident or a Utah part-year resident that earned income from another state while a Utah resident, the income is taxable by Utah, but you may receive a credit for income taxes paid to the other state on the same income.

Income from Other Countries

Utah residents living and working abroad may continue to be Utah residents while abroad. Income earned in foreign countries is taxable by Utah to the same extent that it was included in your Federal Adjusted Gross Income on your federal return.