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. The state has 3 tests to determine if you are domiciled in Utah, and you are a resident for any month that you meet any one of these tests:

  1. You and/or your spouse claim a child tax credit on your federal tax return for a child that is enrolled in a Utah public K-12 school (This does not apply if you or your spouse is claiming the child as a noncustodial parent using Form 8332) or you or your spouse is enrolled as a resident student in a Utah state institution of higher education
  2. There is a rebuttable presumption that you are domiciled in Utah if you or your spouse claims a residential exemption for a primary residence, you voted in Utah during the taxable year and you were not registered to vote in another state at that time, or you filed a Utah income tax return as a full or part-year resident.
  3. You and/or your spouse has a permanent home in Utah to which you intend to return after being absent; and you or your spouse has voluntarily settled in Utah (not for a special or temporary purpose) with the intent of making Utah a permanent home

For more information, see domicile or page 3 of the Utah instructions.  If you meet any 1 of these 3 tests for less than 12 months of the year, you are a part-year Utah resident. You are a full year resident if you meet any of these tests for all 12 months.

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