Rule R865-9I – Income Tax
PDF R865-9I-2. Definitions of Resident and Military Personnel Pursuant to Utah Code Ann. Section 59-10-103
PDF R865-9I-3. Credit for Income Tax Paid by an Individual to Another State Pursuant to Utah Code Ann. Section 59-10-106
PDF R865-9I-4. Equitable Adjustments Pursuant to Utah Code Ann. Section 59-10-115 (Repealed 8/14/08)
PDF R865-9I-6. Returns by Husband and Wife When One is a Resident and the Other is a Nonresident Pursuant to Utah Code Ann. Section 59-10-119
PDF R865-9I-7. Change of Status As Resident or Nonresident Pursuant to Utah Code Ann. Section 59- 10-120
PDF R865-9I-8. Proration When Two Returns Are Required Pursuant to Utah Code Ann. Section 59-10- 121
PDF R865-9I-9. Taxable Year Pursuant to Utah Code Ann. Section 59-10-122
PDF R865-9I-10. Adjustments Between Taxable Years After Change in Accounting Methods Pursuant to Utah Code Ann. Section 59-10-124
PDF R865-9I-11. Share of A Nonresident Estate or Trust, or Its Beneficiaries In State Taxable Income Pursuant to Utah Code Ann. Section 59-10-207 (Repealed 8/14/08)
PDF R865-9I-12. Fiduciary Adjustment Pursuant to Utah Code Ann. Section 59-10-210 (Repealed 8/14/08)
PDF R865-9I-13. Nonresident's Share of Partnership or Limited Liability Company Income Pursuant to Utah Code Ann. Sections 59-10-116, 59-10-117, 59-10-118, and 59-10-303
PDF R865-9I-14. Requirement of Withholding Pursuant to Utah Code Ann. Sections 59-10-401, 59-10- 402, and 59-10-403
PDF R865-9I-15. Employees Incurring No Income Tax Liability Pursuant to Utah Code Ann. Section 59-10-403
PDF R865-9I-16. Collection and Payment of Income Tax Pursuant to Utah Code Ann. Section 59-10- 406
PDF R865-9I-17. Periodic Deposit of Withheld Taxes Pursuant to Utah Code Ann. Section 59-10- 407
PDF R865-9I-18. Taxpayer Records, Statements, and Special Returns Pursuant to Utah Code Ann. Section 59-10-501
PDF R865-9I-19. Returns By Husband and Wife Pursuant to Utah Code Ann. Section 59-10- 503
PDF R865-9I-20. Returns Made By Fiduciaries and Receivers Pursuant to Utah Code Ann. Section 59- 10-504
PDF R865-9I-21. Return By Partnership Pursuant to Utah Code Ann. Section 59-10-507
PDF R865-9I-22. Signing of Returns and Other Documents Pursuant to Utah Code Ann. Section 59-10- 512
PDF R865-9I-23. Extension of Time to File Returns Pursuant to Utah Code Ann. Section 59-10- 516
PDF R865-9I-24. Timely Mailing Treated As Timely Filing Pursuant to Utah Code Ann. Section 59-10- 517
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R865-9I-26. Petition For Redetermination of a Deficiency Pursuant to Utah Code Ann. Section 59-10-533 (Repealed 3/11/03)
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R865-9I-27. Redetermination of Tax Deficiency by Tax Commission Pursuant to Utah Code Ann. Section 59-10-525 (Repealed 3/11/03)
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R865-9I-28. Petition For Redetermination of Tax Commission Action On Claim For Refund Pursuant to Utah Code Ann. Section 59-10-533 (Repealed 3/11/03)
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R865-9I-29. Action of Tax Commission on Redetermination Claim For Refund Pursuant to Utah Code Ann. Section 59-10-535 (Repealed 3/11/03)
PDF R865-9I-30. Limitations on Assessment and Collection Pursuant to Utah Code Ann. Section 59- 10-536
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R865-9I-32. Confidentiality of Return Information, Penalties, and Exchange of Information With The Internal Revenue Service or Governmental Units Pursuant to Utah Code Ann. Section 59-10-545 (Repealed 2/17/03)
PDF R865-9I-33. Reporting Miscellaneous Income Pursuant to Utah Code Ann. Section 59-10- 501
PDF R865-9I-34. Property Tax Relief For Individuals Pursuant to Utah Code Ann. Sections 59-2-1201 through 59-2-1220 and 59-2-1104 through 59-2-1109
PDF R865-9I-37. Enterprise Zone Individual Income Tax Credits Pursuant to Utah Code Ann. Sections 9-2-401 through 9-2-414
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R865-9I-38. Pensions and Annuities Pursuant to Utah Code Ann. Section 59-10-114 (Repealed 6/29/04)
PDF R865-9I-39. Subtraction from Federal Taxable Income for a Handicapped Child or Adult Pursuant to Utah Code Ann. Section 59-10-114 (Repealed 8/14/08)
PDF R865-9I-41. Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-10- 108.5
PDF R865-9I-42. Order of Credits Applied Against Utah Individual Income Tax Due Pursuant to Utah Code Ann. Sections 9-2-413, 59-6- 102, 59-13-202, and Title 59, Chapter 10
PDF R865-9I-44. Compensation Received by Nonresident Professional Athletes Pursuant to Utah Code Ann. Sections 59-10-116, 59-10-117, and 59-10-118
PDF R865-9I-46. Medical Savings Account Tax Deduction Pursuant to Utah Code Ann. Sections 31A- 32a-106 and 59-10-114
PDF R865-9I-47. Withholding and Payment of Income Tax for Members of the Armed Services Receiving Combat Pay Pursuant to Utah Code Ann. Sections 59-10-408 and 59-10-522
PDF R865-9I-48. Adoption Expenses Deduction Pursuant to Utah Code Ann. Section 59-10- 114 (Repealed 8/14/08)
PDF R865-9I-49. Higher Education Savings Incentive Program Tax Deduction Pursuant to Utah Code Ann. Sections 53B-8a-112 and 59-10-114
PDF R865-9I-50. Addition to Federal Taxable Income for Interest Earned on Bonds, Notes, and Other Evidences of Indebtedness Pursuant to Utah Code Ann. Section 59-10-114
PDF R865-9I-52. Credit For Health Benefit Plan Insurance Pursuant to Utah Code Ann. Section 59-10-1023
PDF R865-9I-53. Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309
PDF R865-9I-54. Renewable Energy Credit Amount Pursuant to Utah Code Ann. Sections 59-10-1014 and 59-10-1106
PDF R865-9I-55. Qualified Subchapter S Subsidiaries Pursuant to Utah Code Ann. Section 59-10-1403.
PDF R865-9I-56. Determination of Amounts Withheld by a Pass-Through Entity that is an S Corporation Pursuant to Utah Code Ann. Section 59‑10‑116, 59-10-117, 59-10-118, 59-10-1403.2, and 59-10-1405. (Repealed 7/8/10)
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