An individual who does not own a domicile in the state of Utah is considered a nonresident. Nonresident status also applies to anyone who doesn’t maintain a home or shelter in Utah, or who has spent less than 183 days of the tax year in the state. In defining what constitutes as a “day” in regards to the 183 day residency rule, the state of Utah states that a day is one in which a person spends more time in Utah that any other state.

Income received from any source within the state of Utah is taxable for nonresidents. Nonresidents who received income from the state of Utah are required to file state income tax returns if they are also required to file federal returns as well.

Part time residents are individuals who maintain residency in Utah for a portion of the tax year, then become a nonresident the other part of the year. Part-year residents are also subject to taxation via the regulations of the state. Income from any Utah source is taxable regardless of whether or not the taxpayer was a resident of the state. All income earned by residents is subject to taxes, no matter where it was earned, unless otherwise excluded by law.