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Utah Code § 59-10-502

Persons required to file returns

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-10-502, Persons required to file returns, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344929
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An income tax return with respect to the tax imposed by this chapter shall be filed by: (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and (2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.