2006 Utah Code - 59-10-120 — Change of status as resident or nonresident.

     59-10-120.   Change of status as resident or nonresident.
     (1) If an individual changes his status during his taxable year from resident to nonresident or from nonresident to resident, the commission may by rule require him to file one return for the portion of the year during which he is a resident and another return for the portion of the year during which he is a nonresident.
     (2) Except as provided in Subsection (3) the taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of his resident and nonresident status respectively.
     (3) There shall be included in determining taxable income from sources within or without this state, as the case may be, income, gain, loss, or deduction accrued prior to the change of status, even though not otherwise includable or allowable in respect of the period prior to such change, but the taxation or deduction of items received or accrued prior to the change of status shall not be affected by the change.

Renumbered and Amended by Chapter 2, 1987 General Session