Utah Code > Title 59 > Chapter 10 – Individual Income Tax Act

		Sections
Part 1	Determination and Reporting of Tax Liability and Information	59-10-101 – 59-10-137
Part 2	Trusts and Estates	59-10-201 – 59-10-210
Part 4	Withholding of Tax	59-10-401 – 59-10-408
Part 5	Procedure and Administration	59-10-501 – 59-10-552
Part 10	Nonrefundable Tax Credit Act	59-10-1001 – 59-10-1047 v2
Part 11	Refundable Tax Credit Act	59-10-1101 – 59-10-1114
Part 13	Individual Income Tax Contribution Act	59-10-1301 – 59-10-1321
Part 14	Pass-Through Entities and Pass-Through Entity Taxpayers Act	59-10-1401 – 59-10-1405

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Terms Used In Utah Code > Title 59 > Chapter 10 - Individual Income Tax Act

Adjudicative proceeding: means :
(2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
(2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Agency: means :
(6)(a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and
(6)(b) an insurance organization licensed or required to be licensed under Section 31A-23a-301, 31A-25-207, or 31A-26-209. See Utah Code 31A-1-301
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
Arrest: Taking physical custody of a person by lawful authority.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Business income: means income arising from transactions and activity in the regular course of a pass-through entity's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitutes integral parts of the pass-through entity's regular trade or business operations. See Utah Code 59-10-1402
C corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002
claimant: means a resident or nonresident person. See Utah Code 59-10-1102
Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Utah Code 59-10-1402
Contract: A legal written agreement that becomes binding when signed.
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
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Corporation: includes :
          (1)(b)(i) an association;
          (1)(b)(ii) a joint stock company; and
          (1)(b)(iii) an insurance company. See Utah Code 59-10-103
Decedent: A deceased person.
Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
Department: means the Insurance Department. See Utah Code 31A-1-301
Dependent: A person dependent for support upon another.
Dependent beneficiary: means an individual who:
(5)(a) is claimed as a dependent under Section 151, Internal Revenue Code, on another person's federal income tax return; and
(5)(b) is a beneficiary of a trust that is a pass-through entity. See Utah Code 59-10-1402
Distributable net income: means the same as that term is defined in Section 643, Internal Revenue Code. See Utah Code 59-10-103
Employee: means :
(57)(a) an individual employed by an employer; or
(57)(b) an individual who meets the requirements of Subsection (55)(b). See Utah Code 31A-1-301
Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002
estate: means a nonresident estate or a resident estate. See Utah Code 59-10-1102
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Father: means a parent who is of the male sex. See Utah Code 68-3-12.5
Fiduciary: A trustee, executor, or administrator.
Fiduciary: means :
          (1)(h)(i) a guardian;
          (1)(h)(ii) a trustee;
          (1)(h)(iii) an executor;
          (1)(h)(iv) an administrator;
          (1)(h)(v) a receiver;
          (1)(h)(vi) a conservator; or
          (1)(h)(vii) any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103
Filed: means that a filing is:
          (69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;
          (69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and
          (69)(a)(iii) accompanied by the appropriate fee in accordance with:
               (69)(a)(iii)(A) Section 31A-3-103; or
               (69)(a)(iii)(B) rule. See Utah Code 31A-1-301
Final pass-through entity taxpayer: means a pass-through entity taxpayer who is a resident or nonresident individual. See Utah Code 59-10-1402
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fraud: Intentional deception resulting in injury to another.
Grantor: The person who establishes a trust and places property into it.
Guaranteed annuity interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103
Highway: includes :
     (15)(a) a public bridge;
     (15)(b) a county way;
     (15)(c) a county road;
     (15)(d) a common road; and
     (15)(e) a state road. See Utah Code 68-3-12.5
Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
Insurance: includes :
          (96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
          (96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
          (96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
Insurance adjuster: means a person who directs or conducts the investigation, negotiation, or settlement of a claim under an insurance policy other than life insurance or an annuity, on behalf of an insurer, policyholder, or a claimant under an insurance policy. See Utah Code 31A-1-301
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Land: includes :
     (18)(a) land;
     (18)(b) a tenement;
     (18)(c) a hereditament;
     (18)(d) a water right;
     (18)(e) a possessory right; and
     (18)(f) a claim. See Utah Code 68-3-12.5
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Lien: A claim against real or personal property in satisfaction of a debt.
Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301
Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mother: means a parent who is of the female sex. See Utah Code 68-3-12.5
Nonbusiness income: means all income of a pass-through entity other than business income. See Utah Code 59-10-1402
Nonresident business entity: means a business entity that does not have its commercial domicile in this state. See Utah Code 59-10-1402
nonresident estate: means a trust or estate which is not a resident estate or trust. 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
Nonresident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:
(10)(a) nonresident individual; or
(10)(b) nonresident business entity. See Utah Code 59-10-1402
Oath: A promise to tell the truth.
Oath: includes "affirmation. See Utah Code 68-3-12.5
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Order: means an order of the commissioner. See Utah Code 31A-1-301
Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:
(1)(p)(i)(A) through or by means of which any business, financial operation, or venture is carried on; and
(1)(p)(i)(B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103
Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
Pass-through entity: means a business entity that is:
     (11)(a) the following if classified as a partnership for federal income tax purposes:
          (11)(a)(i) a general partnership;
          (11)(a)(ii) a limited liability company;
          (11)(a)(iii) a limited liability partnership; or
          (11)(a)(iv) a limited partnership;
     (11)(b) an S corporation;
     (11)(c) an estate or trust with respect to which the estate's or trust's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; or
     (11)(d) a business entity similar to Subsections (11)(a) through (c):
          (11)(d)(i) with respect to which the business entity's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; and
          (11)(d)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-10-1402
Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
Pass-through entity taxpayer: means a resident or nonresident individual, a resident or nonresident business entity, or a resident or nonresident estate or trust:
     (12)(a) that is:
          (12)(a)(i) for a general partnership, a partner;
          (12)(a)(ii) for a limited liability company, a member;
          (12)(a)(iii) for a limited liability partnership, a partner;
          (12)(a)(iv) for a limited partnership, a partner;
          (12)(a)(v) for an S corporation, a shareholder;
          (12)(a)(vi) for an estate or trust described in Subsection(11)(c), a beneficiary; or
          (12)(a)(vii) for a business entity described in Subsection(11)(d), a member, partner, shareholder, or other title designated by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and
     (12)(b) to which the income, gain, loss, deduction, or credit of a pass-through entity is passed through. See Utah Code 59-10-1402
Person: includes :
     (146)(a) an individual;
     (146)(b) a partnership;
     (146)(c) a corporation;
     (146)(d) an incorporated or unincorporated association;
     (146)(e) a joint stock company;
     (146)(f) a trust;
     (146)(g) a limited liability company;
     (146)(h) a reciprocal;
     (146)(i) a syndicate; or
     (146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
Person: means :
     (24)(a) an individual;
     (24)(b) an association;
     (24)(c) an institution;
     (24)(d) a corporation;
     (24)(e) a company;
     (24)(f) a trust;
     (24)(g) a limited liability company;
     (24)(h) a partnership;
     (24)(i) a political subdivision;
     (24)(j) a government office, department, division, bureau, or other body of government; and
     (24)(k) any other organization or entity. See Utah Code 68-3-12.5
Personal property: All property that is not real property.
Personal property: includes :
     (25)(a) money;
     (25)(b) goods;
     (25)(c) chattels;
     (25)(d) effects;
     (25)(e) evidences of a right in action;
     (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
     (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
Policyholder: means a person who controls a policy, binder, or oral contract by ownership, premium payment, or otherwise. See Utah Code 31A-1-301
Probate: Proving a will
Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301
Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
Property: includes both real and personal property. See Utah Code 68-3-12.5
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Qualified nongrantor charitable lead trust: means a trust:
          (1)(s)(i) that is irrevocable;
          (1)(s)(ii) that has a trust term measured by:
               (1)(s)(ii)(A) a fixed term of years; or
               (1)(s)(ii)(B) the life of a person living on the day on which the trust is created;
          (1)(s)(iii) under which:
               (1)(s)(iii)(A) a portion of the value of the trust assets is distributed during the trust term:
                    (1)(s)(iii)(A)(I) to an organization described in Section 170(c), Internal Revenue Code; and
                    (1)(s)(iii)(A)(II) as a guaranteed annuity interest or a unitrust interest; and
               (1)(s)(iii)(B) assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:
                    (1)(s)(iii)(B)(I) designated in the trust; and
                    (1)(s)(iii)(B)(II) that is not an organization described in Section 170(c), Internal Revenue Code;
          (1)(s)(iv) for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and
          (1)(s)(v) under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. See Utah Code 59-10-103
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: includes :
     (31)(a) land;
     (31)(b) a tenement;
     (31)(c) a hereditament;
     (31)(d) a water right;
     (31)(e) a possessory right; and
     (31)(f) a claim. See Utah Code 68-3-12.5
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Resident business entity: means a business entity that is not a nonresident business entity. See Utah Code 59-10-1402
Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103
Resident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:
(14)(a) resident individual; or
(14)(b) resident business entity. See Utah Code 59-10-1402
resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
Return: means a return that a pass-through entity taxpayer files:
(15)(a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes; or
(15)(b) for a pass-through entity taxpayer that is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, under this chapter. See Utah Code 59-10-1402
S corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402
Service member: means the same as that term is defined in Pub. See Utah Code 59-10-103
Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Statement of dependent beneficiary income: means a statement:
     (18)(a) signed by the person who claims a dependent beneficiary as a dependent under Section 151, Internal Revenue Code, on the person's federal income tax return for the taxable year;
     (18)(b) attesting that the dependent is a dependent beneficiary; and
     (18)(c) indicating that the person expects that the dependent beneficiary's adjusted gross income for the taxable year will not exceed the basic standard deduction for the dependent beneficiary, as calculated under Section 63, Internal Revenue Code, for that taxable year. See Utah Code 59-10-1402
Statute: A law passed by a legislature.
Summons: Another word for subpoena used by the criminal justice system.
tax credit: means a tax credit that a claimant, estate, or trust may:
     (3)(a) claim:
          (3)(a)(i) as provided by statute; and
          (3)(a)(ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and
     (3)(b) carry forward or carry back:
          (3)(b)(i) if allowed by statute; and
          (3)(b)(ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. See Utah Code 59-10-1002
tax credit: means a tax credit that a claimant, estate, or trust may claim:
(3)(a) as provided by statute; and
(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
          (1)(aa)(i) an individual;
          (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
          (1)(aa)(iii) a pass-through entity; or
          (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002
trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102
Trust term: means a time period:
(1)(bb)(i) beginning on the day on which a qualified nongrantor charitable lead trust is created; and
(1)(bb)(ii) ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates. See Utah Code 59-10-103
Trustee: A person or institution holding and administering property in trust.
Uintah and Ouray Reservation: means the lands recognized as being included within the Uintah and Ouray Reservation in:
(1)(cc)(i) Hagen v. See Utah Code 59-10-103
Unadjusted income: means an amount equal to the difference between:
          (1)(dd)(i) the total income required to be reported by a resident or nonresident estate or trust on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
          (1)(dd)(ii) the sum of the following:
               (1)(dd)(ii)(A) fees paid or incurred to the fiduciary of a resident or nonresident estate or trust:
                    (1)(dd)(ii)(A)(I) for administering the resident or nonresident estate or trust; and
                    (1)(dd)(ii)(A)(II) that the resident or nonresident estate or trust deducts as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
               (1)(dd)(ii)(B) the income distribution deduction that a resident or nonresident estate or trust deducts under Section 651 or 661, Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
               (1)(dd)(ii)(C) the amount that a resident or nonresident estate or trust deducts as a deduction for estate tax or generation skipping transfer tax under Section 691(c), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
               (1)(dd)(ii)(D) the amount that a resident or nonresident estate or trust deducts as a personal exemption under Section 642(b), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year. See Utah Code 59-10-103
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
Unitrust interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103
Ute tribal member: means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103
Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103
Venue: The geographical location in which a case is tried.
Veteran: means an individual who:
          (44)(a)(i) has served in the United States Armed Forces for at least 180 days:
               (44)(a)(i)(A) on active duty; or
               (44)(a)(i)(B) in a reserve component, to include the National Guard; or
          (44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and
          (44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5
Voluntary taxable income: means the sum of a pass-through entity's income that is:
     (19)(a) attributed to a final pass-through entity taxpayer who is a resident individual unless the income is taxed by another state of the United States, the District of Columbia, or possession of the United States; and
     (19)(b)
          (19)(b)(i) business income and nonbusiness income that is derived from or connected with Utah sources; and
          (19)(b)(ii) attributed to a final pass-through entity taxpayer who is a nonresident individual. See Utah Code 59-10-1402
Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
Writing: includes :
     (48)(a) printing;
     (48)(b) handwriting; and
     (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5