Part 1 Determination and Reporting of Tax Liability and Information 59-10-101 – 59-10-137
Part 2 Trusts and Estates 59-10-201 – 59-10-210
Part 4 Withholding of Tax 59-10-401 – 59-10-408
Part 5 Procedure and Administration 59-10-501 – 59-10-552
Part 10 Nonrefundable Tax Credit Act 59-10-1001 – 59-10-1047
Part 11 Refundable Tax Credit Act 59-10-1101 – 59-10-1114
Part 13 Individual Income Tax Contribution Act 59-10-1301 – 59-10-1321
Part 14 Pass-Through Entities and Pass-Through Entity Taxpayers Act 59-10-1401 – 59-10-1405

Terms Used In Utah Code > Title 59 > Chapter 10 - Individual Income Tax Act

  • Adjudicative proceeding: means :Utah Code 68-3-12.5
  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Agency: means :
    (a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and
    (b) an insurance organization licensed or required to be licensed under Section 31A-23a-301, 31A-25-207, or 31A-26-209. See Utah Code 31A-1-301
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Business income: means income arising from transactions and activity in the regular course of a pass-through entity's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitutes integral parts of the pass-through entity's regular trade or business operations. See Utah Code 59-10-1402
  • C corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002
  • claimant: means a resident or nonresident person. See Utah Code 59-10-1102
  • Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Utah Code 59-10-1402
  • contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302
  • Corporation: includes :
    (i) an association;
    (ii) a joint stock company; and
    (iii) an insurance company. See Utah Code 59-10-103
  • Decedent: A deceased person.
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • Dependent: A person dependent for support upon another.
  • Dependent beneficiary: means an individual who:
    (a) is claimed as a dependent under Section 151, Internal Revenue Code, on another person's federal income tax return; and
    (b) is a beneficiary of a trust that is a pass-through entity. See Utah Code 59-10-1402
  • Distributable net income: means the same as that term is defined in Section 643, Internal Revenue Code. See Utah Code 59-10-103
  • Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002
  • estate: means a nonresident estate or a resident estate. See Utah Code 59-10-1102
  • Fiduciary: means :
    (i) a guardian;
    (ii) a trustee;
    (iii) an executor;
    (iv) an administrator;
    (v) a receiver;
    (vi) a conservator; or
    (vii) any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103
  • Final pass-through entity taxpayer: means a pass-through entity taxpayer who is a resident or nonresident individual. See Utah Code 59-10-1402
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grantor: The person who establishes a trust and places property into it.
  • Guaranteed annuity interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103
  • Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:
    (a) a professional service;
    (b) a personal service;
    (c) a facility;
    (d) equipment;
    (e) a device;
    (f) supplies; or
    (g) medicine. See Utah Code 31A-1-301
  • Highway: includes :Utah Code 68-3-12.5
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Nonbusiness income: means all income of a pass-through entity other than business income. See Utah Code 59-10-1402
  • Nonresident business entity: means a business entity that does not have its commercial domicile in this state. See Utah Code 59-10-1402
  • nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103
  • Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
  • Nonresident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:
    (a) nonresident individual; or
    (b) nonresident business entity. See Utah Code 59-10-1402
  • Oath: includes "affirmation. See Utah Code 68-3-12.5
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
  • Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:
    (A) through or by means of which any business, financial operation, or venture is carried on; and
    (B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103
  • Pass-through entity: means a business entity that is:
    (a) the following if classified as a partnership for federal income tax purposes:
    (i) a general partnership;
    (ii) a limited liability company;
    (iii) a limited liability partnership; or
    (iv) a limited partnership;
    (b) an S corporation;
    (c) an estate or trust with respect to which the estate's or trust's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; or
    (d) a business entity similar to Subsections (11)(a) through (c):
    (i) with respect to which the business entity's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; and
    (ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-10-1402
  • Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Pass-through entity taxpayer: means a resident or nonresident individual, a resident or nonresident business entity, or a resident or nonresident estate or trust:
    (a) that is:
    (i) for a general partnership, a partner;
    (ii) for a limited liability company, a member;
    (iii) for a limited liability partnership, a partner;
    (iv) for a limited partnership, a partner;
    (v) for an S corporation, a shareholder;
    (vi) for an estate or trust described in Subsection(11)(c), a beneficiary; or
    (vii) for a business entity described in Subsection(11)(d), a member, partner, shareholder, or other title designated by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and
    (b) to which the income, gain, loss, deduction, or credit of a pass-through entity is passed through. See Utah Code 59-10-1402
  • Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Person: means :Utah Code 68-3-12.5
  • Personal property: includes :Utah Code 68-3-12.5
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Qualified nongrantor charitable lead trust: means a trust:
    (i) that is irrevocable;
    (ii) that has a trust term measured by:
    (A) a fixed term of years; or
    (B) the life of a person living on the day on which the trust is created;
    (iii) under which:
    (A) a portion of the value of the trust assets is distributed during the trust term:
    (I) to an organization described in Section 170(c), Internal Revenue Code; and
    (II) as a guaranteed annuity interest or a unitrust interest; and
    (B) assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:
    (I) designated in the trust; and
    (II) that is not an organization described in Section 170(c), Internal Revenue Code;
    (iv) for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and
    (v) under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. See Utah Code 59-10-103
  • real property: includes :Utah Code 68-3-12.5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103
  • Resident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:
    (a) resident individual; or
    (b) resident business entity. See Utah Code 59-10-1402
  • resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Return: means a return that a pass-through entity taxpayer files:
    (a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes; or
    (b) for a pass-through entity taxpayer that is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, under this chapter. See Utah Code 59-10-1402
  • S corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402
  • Service member: means the same as that term is defined in Pub. See Utah Code 59-10-103
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Statement of dependent beneficiary income: means a statement:
    (a) signed by the person who claims a dependent beneficiary as a dependent under Section 151, Internal Revenue Code, on the person's federal income tax return for the taxable year;
    (b) attesting that the dependent is a dependent beneficiary; and
    (c) indicating that the person expects that the dependent beneficiary's adjusted gross income for the taxable year will not exceed the basic standard deduction for the dependent beneficiary, as calculated under Section 63, Internal Revenue Code, for that taxable year. See Utah Code 59-10-1402
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • tax credit: means a tax credit that a claimant, estate, or trust may:
    (a) claim:
    (i) as provided by statute; and
    (ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and
    (b) carry forward or carry back:
    (i) if allowed by statute; and
    (ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. See Utah Code 59-10-1002
  • tax credit: means a tax credit that a claimant, estate, or trust may claim:
    (a) as provided by statute; and
    (b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
  • Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
    (i) an individual;
    (ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
    (iii) a pass-through entity; or
    (iv) a pass-through entity taxpayer. See Utah Code 59-10-103
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002
  • trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102
  • Trust term: means a time period:
    (i) beginning on the day on which a qualified nongrantor charitable lead trust is created; and
    (ii) ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates. See Utah Code 59-10-103
  • Trustee: A person or institution holding and administering property in trust.
  • Uintah and Ouray Reservation: means the lands recognized as being included within the Uintah and Ouray Reservation in:
    (i) Hagen v. See Utah Code 59-10-103
  • Unadjusted income: means an amount equal to the difference between:
    (i) the total income required to be reported by a resident or nonresident estate or trust on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
    (ii) the sum of the following:
    (A) fees paid or incurred to the fiduciary of a resident or nonresident estate or trust:
    (I) for administering the resident or nonresident estate or trust; and
    (II) that the resident or nonresident estate or trust deducts as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
    (B) the income distribution deduction that a resident or nonresident estate or trust deducts under Section 651 or 661, Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
    (C) the amount that a resident or nonresident estate or trust deducts as a deduction for estate tax or generation skipping transfer tax under Section 691(c), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
    (D) the amount that a resident or nonresident estate or trust deducts as a personal exemption under Section 642(b), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year. See Utah Code 59-10-103
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Unitrust interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103
  • Ute tribal member: means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103
  • Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103
  • Venue: The geographical location in which a case is tried.
  • Veteran: means an individual who:Utah Code 68-3-12.5
  • Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103