2006 Utah Code - 59-10-119 — Returns by husband and wife, either or both of whom is a nonresident.

     59-10-119.   Returns by husband and wife, either or both of whom is a nonresident.
     (1) If the federal taxable income of husband and wife (both nonresidents of this state) is reported or determined on separate federal returns, their state taxable incomes in this state shall be separately determined.
     (2) If the federal taxable income of husband and wife (both nonresidents) is reported or determined on a joint return their tax shall be reported or determined in this state on a joint return.
     (3) If either husband or wife is a nonresident and the other a resident, separate taxes shall be determined on their separate state taxable incomes on such forms as the commission shall prescribe, unless both elect to determine their state taxable income as if both were residents. If a husband and wife (one being a resident, the other a nonresident) file a joint federal income tax return, but determine their state taxable income separately, they shall compute their taxable incomes in this state as if their federal taxable incomes had been determined separately.

Renumbered and Amended by Chapter 2, 1987 General Session