Questions & Answers

Am I considered a full-year Utah resident?

The answer depends on whether you are "domiciled" in Utah for the entire year.

Utah defines a resident as a person who is "domiciled" in Utah for any period during the year. Your domicile is the location of your permanent home. If you have domicile by meeting any of the tests below in Utah for the entire year, you are considered a full-year resident regardless of how much time you spent in the state this year. If your domicile changes to (or from) another state, you will be a part-year resident from the date you begin (or end) your Utah domicile.

Test 1: You automatically have domicile in Utah if any of the following apply:

  • You claim the federal child tax credit for a child is enrolled in a Utah public K-12 school and that child lives with you
  • You or your spouse are enrolled as a resident student at a Utah university
  • You filed a married filing jointly federal tax return with someone who has Utah domicile

Test 2: Unless you have evidence otherwise, you are also assumed to have domicile in Utah if you meet one of these criteria:
  • You claim a residential exemption for property tax on your home
  • You voted in Utah during the taxable year and were not registered to vote in another state during that time
  • You file a Utah income tax return as a full-year or part-year resident

Test 3: Finally, Utah can still be your domicile if it appears to be your permanent home based on factors such as the following:
  • Your home in Utah is where you or your spouse regularly return after being absent.
  • You have voluntarily settled in Utah, not for a special or temporary purpose
  • You or your spouse have a Utah Driver's License
  • You or your spouse claimed a federal tax credit for a dependent enrolled as a resident student at a Utah university
  • Your living accommodations in Utah compared to another state imply Utah is your permanent home
  • You have a spouse or dependent in Utah for whom you or your spouse claimed a federal tax credit under IRC 24
  • Utah is the main physical location you or your spouse earn income
  • Your vehicle(s) are registered in Utah
  • You or your spouse have membership in a church, club, or similar organization in Utah
  • You or your spouse list a Utah address in an official publication or application, including your federal tax return
  • You or your spouse fail to obtain a permit or license normally required of a resident in the state where you claimed domicile
  • You are the noncustodial parent of a dependent enrolled in a Utah public K-12 school for which you claimed a child tax credit on your federal tax return, and you are divorced from the custodial parent
  • You maintain a place to live in Utah and spent 183 or more days of the taxable year in Utah
  • You or your spouse voted in Utah in any of the prior three years and you were not registered to vote in any other state during those three years
If you don't have Utah domicile, you may choose to have Utah domicile by filing a Utah resident income tax return. For more information, see domicile or page 3 of the Utah instructions. 

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