R865.
Tax Commission, Auditing.
R865-9I. Income Tax.
- 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.
-
(1) Except as provided
in Subsection (2), a husband and wife, one being a nonresident and
the other a resident, who file a joint federal income tax return,
but separate state income tax returns shall determine their
separate:
-
(a) state taxable income
as follows:
-
(i) Determine the amount
of the total federal adjusted gross income ("FAGI")
pertaining to each spouse. Any adjustments that apply to both
spouses shall be divided between the spouses in proportion to the
respective incomes of the spouses.
-
(ii) Allocate a portion
of each deduction and add back item described in Section 59-10-114
to each spouse by:
-
(A) dividing each
spouse’s FAGI by the combined FAGI of both spouses, and rounding
the resulting percentage to four decimal places; and
-
(B) multiplying the
resulting percentage by any deductions and add back items described
in Section 59-10-114; and
-
(b)(i) shares of the
taxpayer tax credit authorized in Section 59-10-1018 by multiplying
the percentage calculated under Subsection (1)(a)(ii)(A) by the:
-
(A) itemized or standard
deduction; and
-
(B) state exemption for
dependents.
-
(ii) For purposes of
Subsection (1)(b)(i), each spouse shall claim his or her full state
personal exemption.
-
(2) A husband and wife,
one being a nonresident and the other a resident, may use an
alternate method of calculating their separate state taxable
incomes than the method provided in Subsection (1) if they can
demonstrate to the satisfaction of the commission that the
alternate method more accurately reflects their separate state
taxable incomes.
-
- KEY: historic
preservation, income tax, tax returns, enterprise zones
-
- Effective:
8/18/2008