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Domicile Definitions and Rules

“Resident” Defined

A resident is a person who is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period.

“Nonresident” Defined

A nonresident is a person who is not a resident.

“Part-Year Resident” Defined

A part-year resident is a person who is a resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted. Income from Utah sources is taxable in Utah during the period of nonresidency.

Military

Special domicile rules apply to service members and their spouses. See Pub 57, Military Personnel Instructions.

Native Americans

Native Americans who earn income in Utah must file a Utah tax return.

Certain income earned by Utah Native Americans may be exempt from Utah income tax. See Native American Income to see if you qualify.

Students

All Utah residency rules and filing requirements apply to students, including Utah residents going to school in another state and non-residents attending a Utah school.