2006 Utah Code - 59-10-505 — Return by minor.

     59-10-505.   Return by minor.
     In the case of any individual required to make a return under Section 59-10-501, who is a minor, such return shall include all income attributable to his personal services and all other items of his income, and such income shall not be included on the return of his parent. All expenditures by the parent or the minor attributable to such income shall be considered to have been paid or incurred by the minor. However, any tax assessed against the minor, to the extent attributable to income from personal services, if not paid by the minor, for all purposes shall be considered as being properly assessable against the parent. For the purposes of this section, the term "parent" includes an individual who is entitled to the services of a minor by reason of having parental rights and duties in respect of such minor.

Renumbered and Amended by Chapter 2, 1987 General Session