No Utah Domicile
You do not have a Utah domicile if you are absent from Utah for at least 761 consecutive days and during this time you or your spouse:
- does not return to Utah for more than 30 days in a calendar year,
- does not claim a tax credit under IRC §24 on their federal tax return for a dependent who is enrolled in a Utah public K-12 school,
- is not enrolled in a Utah state institution of higher education as a resident student,
- does not claim the residential exemption for property tax on your primary residence in Utah, or
- does not claim Utah as your home for federal tax purposes.
An absence from the state begins on the later of the date you or your spouse leaves Utah and ends on the day you or your spouse returns to and stays in Utah for more than 30 days in a calendar year.
If you do not have Utah domicile, you may choose to be considered as having Utah domicile by filing a Utah resident income tax return.
If you are considered to have domicile in Utah, your spouse is also considered to have domicile in Utah. This rule does not apply if you are legally separated or divorced, or you file your federal returns as married filing separately.
You must file a Utah income tax return (or amended return) and pay any penalty and interest that apply if you did not file a Utah return based upon your belief that you did not meet the domicile criteria.