Utah Code 59-10-1303. Contributions — Amount — Procedure for designating a contribution — Joint return — Contribution irrevocable
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(1) A resident or nonresident individual that makes a contribution under this part, other than Section 59-10-1311 or Section 59-10-1313 , may designate as the contribution any whole dollar amount of $1 or more.
Terms Used In Utah Code 59-10-1303
- contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
(2) If a resident or nonresident individual designating a contribution under this part other than Section 59-10-1311 :
(2)(a) is owed an individual income tax refund for the taxable year, the amount of the contribution under this part shall be deducted from the resident or nonresident individual’s individual income tax refund; or
(2)(b) is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this part with the resident or nonresident individual’s individual income tax return, except as provided in Section 59-10-1313 .
(3) If a husband and wife file a single individual income tax return jointly, a contribution under this part, other than Section 59-10-1311 , shall be a joint contribution.
(4) Except as provided in Subsection 59-10-1313(3)(c) , a contribution under this part is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.