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 permitted to file a joint
return for federal income tax purposes.
(b) If the federal income tax liability of husband or wife is determined on a separate
return for federal income tax purposes, the income tax liability of each spouse shall be determined
on a separate return under this chapter.
(c) If the federal income tax liabilities of husband and wife, other than a husband and
wife described in Subsection (b), are determined on a joint federal return, they shall file a joint
return under this chapter and their tax liability shall be joint and several.
(d) If neither spouse is required to file a federal income tax return and either or both are
required to file an income tax return under this chapter, they may elect to file separate or joint
returns and their tax liability shall be several or joint and several, in accordance with the election
made.
(2) If either husband or wife is a resident and the other is a nonresident, they shall file
separate income tax returns in this state on such forms as may be required by the commission, in
which event their tax liability shall be several. They may elect to determine their joint taxable
income as if both were residents, in which event their tax liability shall be joint and several.
Renumbered and Amended by Chapter 2, 1987 General Session
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Last revised: Thursday, May 28, 2009