Resident Defined

Resident Defined

A Utah resident is a person who meets one or more of the following:

  1. is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time;
  2. is domiciled in Utah for any period of time during the tax- able year, but only for the duration of that period; or
  3. even though domiciled outside Utah, maintains a place of abode in Utah and spends 183 or more days of the taxable year in Utah.

When determining whether a person spends 183 or more days in Utah, a “day” means a day in which the person spends more time in Utah than in any other state.

183-Day Test

If you are a Utah resident, based only on your being in Utah for 183 days or more during the taxable year, and:

  1. neither you nor your spouse is domiciled in Utah, and
  2. your spouse was not in Utah for 183 days or more,

file TC-40B, Non or Part-year Resident Schedule.

These rules do not apply to military personnel or their spouses who are in Utah on military assignment, unless they are Utah residents.

All income received during the period of Utah residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted.

See Tax Commission rule R865-9I-2 for more information.