Unlike many other states, Utah doesn’t apply different rates of taxation to varying income levels. Instead, the state collects a single tax of 5% on all taxable income. Many Beehive State taxpayers can claim newly instituted credits, including one for retirement and one for taxpayers. These credits are non-refundable. Tax returns in the state of Utah are typically due on April 15th, or the next business day in the event that April 15th is a weekend or a holiday.
Utah Residents:
Residency in the state is determined by those who create a permanent domicile in the state for the entire tax year, even if some of the time is spent outside of the state. In some circumstances, a resident can be outside of the home state for several years.
Anyone who creates a permanent domicile in Utah for a time during the tax year is considered a resident, but only for the period of the year they spend in the state. However, if an individual spends 183 days or more in the state, whether in a permanent residence or not, they are considered a resident for the entire year for tax purposes. In terms of the 183 day rule, a day is considered any 24 hour period in which you spent more time in Utah than any other state.
Domicile is considered a permanent place of living within the state, or some other type of substantial ties to the state. Anyone who owns a home or has a permanent place of abode is considered a resident of the state, regardless of whether they are currently living within Utah or not.
