59-10-501. Rulemaking authority — Federal income tax return information. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow a taxpayer to submit specified excerpts from the taxpayer’s federal income tax return rather than submitting a copy of the taxpayer’s entire federal income tax return. Amended by […]
59-10-502. Persons required to file returns. An income tax return with respect to the tax imposed by this chapter shall be filed by: (1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and (2) every nonresident individual, estate, or trust having federal gross income derived […]
59-10-503. Returns by husband and wife. (1) A husband and wife may make a single return jointly with respect to the tax imposed by this chapter even though one of the spouses has neither gross income nor deductions, except as follows: (a) No joint return shall be made if the husband and wife are not […]
59-10-504. Returns made by fiduciaries and receivers. Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes. Renumbered and Amended by Chapter 2, 1987 General Session
59-10-505. Return by minor. (1) As used in this section, “parent” includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor. (2) If an individual who is a minor is required to […]
Effective 5/5/2021 59-10-507. Return by a pass-through entity. (1) As used in this section, “taxable year” means a year or other time period that would be a taxable year of a pass-through entity if the pass-through entity were subject to taxation under this chapter. (2) A pass-through entity having any income derived from or connected […]
59-10-508. Returns with respect to common trust funds. Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government. Renumbered and Amended by Chapter 2, 1987 General Session
59-10-509. Notice of qualification as fiduciary. Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give the commission such notice of qualification in such capacity as the commission may by rule require. Amended by Chapter 4, 1993 General Session
59-10-510. Return of electing small business corporation. An electing small business corporation, as defined in Section 1371(a)(2), Internal Revenue Code, shall make a return for each taxable year, stating specifically: (1) the items of the electing small business corporation’s gross income and the deductions allowable by Subtitle A, Internal Revenue Code; (2) the names and […]
59-10-511. Statement of tax withheld. For requirement that an employer furnish an employee a statement of tax withheld, see Section 59-10-406. Renumbered and Amended by Chapter 2, 1987 General Session
59-10-512. Signing of returns and other documents. (1) Except as otherwise provided by Subsection (2), any return, statement, or other document required to be made under any provision of this chapter shall be signed in accordance with forms or rules prescribed by the commission. (2) The return of a partnership made under Section 59-10-507 shall […]
59-10-513. Verifications of returns. Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury. Renumbered and […]
Effective 5/5/2021 59-10-514. Return filing requirements — Rulemaking authority. (1) (a) Subject to Subsection (3) and Section 59-10-518: (i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which […]
59-10-514.1. Definitions — Requirement to file returns by electronic means — Exceptions — Waiver. (1) As used in this section: (a) “Electronic” is as defined in Section 59-12-102. (b) (i) Except as provided in Subsection (1)(b)(ii), “income tax return preparer” means an individual that prepares for compensation a return required to be filed by this […]
59-10-515. Place and time for filing other documents. The commission by rule shall fix the place and time for filing other documents. Renumbered and Amended by Chapter 2, 1987 General Session
Effective 5/5/2021 59-10-516. Filing extension — Payment of tax — Penalty — Foreign residency. (1) (a) The commission shall allow a taxpayer an extension of time for filing a return. (b) Except as provided in Subsection (1)(c): (i) for a return filed by a taxpayer except for a partnership, the extension described in Subsection (1)(a) […]
59-10-517. Timely mailing treated as timely filing and paying. (1) (a) If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this chapter is, after such period or such […]
Effective 5/10/2016 59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday. (1) As used in this section, “legal holiday” means a legal holiday in this state. (2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal […]
59-10-519. Place for filing returns or other documents. When not otherwise provided for by this chapter, the commission shall by rule prescribe the place for the filing of any return, statement, or other documents, or copies thereof, required by this chapter or rules. Renumbered and Amended by Chapter 2, 1987 General Session
59-10-520. Time and place for paying tax shown on returns. (1) When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with which the return is filed, and shall […]
