| (1) |
As used in this section, “parent” includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor. |
Terms Used In Utah Code 59-10-505
| (2) |
If an individual who is a minor is required to make a return under this chapter, the return shall include:
| (a) |
all income attributable to the individual’s personal services; and |
| (b) |
all other items of the individual’s income. |
|
| (3) |
The income of an individual who is a minor may not be included on the return of the individual’s parent. |
| (4) |
An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual’s parent is considered to have been paid or incurred by the individual who is a minor. |
| (5) |
A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual’s parent. |
Amended by Chapter 212, 2009 General Session
