According to the Utah instructions the residency and domicile definitions and rules have changed in recent years. Please review all information as it pertains to Utah domicile and residency requirements based on one of the tests listed in the Utah Instructions.
A Resident is an individual that is
- domiciled in Utah for the entire year
- domiciled in Utah at any time during the year, OR
- maintained a place of abode in Utah and spent 183 days or more in the state during the year
- meet one of the tests under Utah domicile based on the evidence, facts, and circumstances.
A Nonresident is an individual that was not domiciled in Utah at any time during the year. No place of abode was maintained in Utah during the tax year. The individual did not spend 183 days or more within the state.
A Part-Year Resident is an individual who meets the definition of a resident for only part of the year and non-resident for part of the year.
What if I am a resident and my Spouse is a nonresident?
A married couple who files a joint federal return may file separate Utah returns ONLY IF:
- one spouse is a full-year Utah resident, AND
- the other spouse is a full-year nonresident.
If either Spouse is a part year resident then you may not use the special instruction and must choose the same filing status as your Federal return. Please refer to the Utah Instructions for Spouses to ensure that you choose the correct residency status for both Spouses.
If you meet the exception requirements, you can complete your MFS State return in your account. To do so follow these steps:
- First complete your MFJ Federal tax return
- State Section
- Edit State
- Basic Information
- Change Filing Status from MFJ to MFS for State purposes only
- Select “yes” and then proceed to MFS for State purposes only
- Choose either the Taxpayer or Spouse for whom you are filing the MFS return
- Complete the MFS income allocation on this screen
This MFS return cannot be filed electronically. Print the return by going to Summary/Print >Print return. Sign and mail to the State along with your supporting documents.
Once you print the MFS return, you can follow steps 2-8 to complete an MFS return for the other Spouse (if needed). In order to change the residency status between resident and nonresident, please delete the State return and then add it back.
What currently defines being domiciled in Utah?
There are three tests Utah uses to determine State domicile:
- If you or your spouse claimed a Child Tax Credit on the Federal return, and the dependent claimed is enrolled in a Utah K-12 public school then you are domiciled in Utah. (Exception: If you are the noncustodial parent and divorced from the custodial parent this does not apply.)
- If you or your spouse are enrolled as a resident student at a Utah State higher education institution then you are domiciled in Utah.
- Even if you do not meet the above two tests, you still have a Utah domicile if either you or your spouse owns a permanent Utah home (which either of you intend to return to) or if you or your spouse settled voluntarily in Utah with the intent of making a permanent home. See Utah Instructions for all circumstances which indicate evidence of a permanent home.
What are the domicile rules for spouses?
- If your spouse meets domicile test 1 above, then you also have a Utah domicile.
- If your spouse meets domicile test 2 or 3, then you also have a Utah domicile unless you can establish evidence that for the current taxable year as well as the three prior years that you did not: own property located in Utah, spend more than 30 days per calendar year in Utah, earn income for services performed in Utah, vote in Utah, or have a Utah driver's license.
- You are not considered domiciled in Utah if you are legally separated or divorced from your spouse or both you and your spouse filed married filing separately on your federal income tax returns for the year.