Effective 5/7/2025
59-10-103 Definitions.
(1)As used in this chapter:
(a)
(i)”Adjusted gross income”:
(A)for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code; or
(B)for a resident or nonresident estate or trust, is as calculated in Section 67(e), Internal Revenue Code.
(ii)”Adjusted gross income” does not include:
(A)income received from a loan forgiven in accordance with 15 U.S.C. Sec. 636(a)(36), to the extent that a deduction for the expenditures paid with the loan is disallowed, or a similar paycheck protection loan that is authorized by the federal government, provided in response to COVID-19, forgiven if the borrower meets the expenditure requirements, and exempt from federal income tax, to the extent that a deduction for the expenditures paid with the loan is disallowed; or
(B)an amount that an individual receives in accordance with Section 6428, Internal Revenue Code, or an amount that an individual receives that is authorized by the federal government as a tax credit for the 2020 tax year, provided in response to COVID-19, paid in advance of the filing of the individual’s 2020 federal income tax return, and exempt from federal income tax.
(b)”Corporation” includes:
(i)an association;
(ii)a joint stock company; and
(iii)an insurance company.
(c)”COVID-19” means:
(i)the severe acute respiratory syndrome coronavirus 2; or
(ii)the disease caused by severe acute respiratory syndrome coronavirus 2.
(d)”Distributable net income” means the same as that term is defined in Section 643, Internal Revenue Code.
(e)”Employee” means the same as that term is defined in Section 59-10-401.
(f)”Employer” means the same as that term is defined in Section 59-10-401.
(g)”Federal taxable income”:
(i)for a resident or nonresident individual, means taxable income as defined by Section 63, Internal Revenue Code; or
(ii)for a resident or nonresident estate or trust, is as calculated in Section 641(a) and (b), Internal Revenue Code.
(h)”Fiduciary” means:
(i)a guardian;
(ii)a trustee;
(iii)an executor;
(iv)an administrator;
(v)a receiver;
(vi)a conservator; or
(vii)any person acting in any fiduciary capacity for any individual.
(i)”Guaranteed annuity interest” means the same as that term is defined in 26 C.F.R. Sec. 1.170A-6(c)(2).
(j)”Homesteaded land diminished from the Uintah and Ouray Reservation” means the homesteaded land that was held to have been diminished from the Uintah and Ouray Reservation in Hagen v. Utah, 510 U.S. 399 (1994).
(k)”Individual” means a natural person and includes aliens and minors.
(l)”Irrevocable trust” means a trust in which the settlor may not revoke or terminate all or part of the trust without the consent of a person who has a substantial beneficial interest in the trust and the interest would be adversely affected by the exercise of the settlor’s power to revoke or terminate all or part of the trust.
(m)”Military service” means the same as that term is defined in Pub. L. No. 108-189, Sec. 101.
(n)”Nonresident individual” means an individual who is not a resident of this state.
(o)”Nonresident trust” or “nonresident estate” means a trust or estate which is not a resident estate or trust.
(p)
(i)”Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization:
(A)through or by means of which any business, financial operation, or venture is carried on; and
(B)that is not, within the meaning of this chapter, a trust, an estate, or a corporation.
(ii)”Partnership” does not include any organization not included under the definition of “partnership” in Section 761, Internal Revenue Code.
(iii)”Partner” includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i).
(q)”Pass-through entity” means the same as that term is defined in Section 59-10-1402.
(r)”Pass-through entity taxpayer” means the same as that term is defined in Section 59-10-1402.
(s)”Qualified nongrantor charitable lead trust” means a trust:
(i)that is irrevocable;
(ii)that has a trust term measured by:
(A)a fixed term of years; or
(B)the life of a person living on the day on which the trust is created;
(iii)under which:
(A)a portion of the value of the trust assets is distributed during the trust term:
(I)to an organization described in Section 170(c), Internal Revenue Code; and
(II)as a guaranteed annuity interest or a unitrust interest; and
(B)assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:
(I)designated in the trust; and
(II)that is not an organization described in Section 170(c), Internal Revenue Code;
(iv)for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and
(v)under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes.
(t)”Resident individual” means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state.
(u)”Resident estate” or “resident trust” means the same as that term is defined in Section 75B-2-103.
(v)” Service member” means the same as that term is defined in Pub. L. No. 108-189, Sec. 101.
(w)”State income tax percentage for a nonresident estate or trust” means a percentage equal to a nonresident estate’s or trust’s state taxable income for the taxable year divided by the nonresident estate’s or trust’s total adjusted gross income for that taxable year after making the adjustments required by:
(i)Section 59-10-202;
(ii)Section 59-10-207;
(iii)Section 59-10-209.1; or
(iv)Section 59-10-210.
(x)”State income tax percentage for a nonresident individual” means a percentage equal to a nonresident individual’s state taxable income for the taxable year divided by the difference between:
(i)subject to Section 59-10-1405, the nonresident individual’s total adjusted gross income for that taxable year, after making the:
(A)additions and subtractions required by Section 59-10-114; and
(B)adjustments required by Section 59-10-115; and
(ii)if the nonresident individual described in Subsection (1)(x)(i) is a service member, the compensation the service member receives for military service if the service member is serving in compliance with military orders.
(y)”State income tax percentage for a part-year resident individual” means, for a taxable year, a fraction:
(i)the numerator of which is the sum of:
(A)subject to Section 59-10-1404.5, for the time period during the taxable year that the part-year resident individual is a resident, the part-year resident individual’s total adjusted gross income for that time period, after making the:
(I)additions and subtractions required by Section 59-10-114; and
(II)adjustments required by Section 59-10-115; and
(B)for the time period during the taxable year that the part-year resident individual is a nonresident, an amount calculated by:
(I)determining the part-year resident individual’s adjusted gross income for that time period, after making the:
(Aa)additions and subtractions required by Section 59-10-114; and
(Bb)adjustments required by Section 59-10-115; and
(II)calculating the portion of the amount determined under Subsection (1)(y)(i)(B)(I) that is derived from Utah sources in accordance with Section 59-10-117; and
(ii)the denominator of which is the difference between:
(A)the part-year resident individual’s total adjusted gross income for that taxable year, after making the:
(I)additions and subtractions required by Section 59-10-114; and
(II)adjustments required by Section 59-10-115; and
(B)if the part-year resident individual is a service member, any compensation the service member receives for military service during the portion of the taxable year that the service member is a nonresident if the service member is serving in compliance with military orders.
(z)”Taxable income” or “state taxable income”:
(i)subject to Section 59-10-1404.5, for a resident individual, means the resident individual’s adjusted gross income after making the:
(A)additions and subtractions required by Section 59-10-114; and
(B)adjustments required by Section 59-10-115;
(ii)for a nonresident individual, is an amount calculated by:
(A)determining the nonresident individual’s adjusted gross income for the taxable year, after making the:
(I)additions and subtractions required by Section 59-10-114; and
(II)adjustments required by Section 59-10-115; and
(B)calculating the portion of the amount determined under Subsection (1)(z)(ii)(A) that is derived from Utah sources in accordance with Section 59-10-117;
(iii)for a resident estate or trust, is as calculated under Section 59-10-201.1; and
(iv)for a nonresident estate or trust, is as calculated under Section 59-10-204.
(aa)”Taxpayer” means any of the following that has income subject in whole or part to the tax imposed by this chapter:
(i)an individual;
(ii)an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
(iii)a pass-through entity; or
(iv)a pass-through entity taxpayer.
(bb)”Trust term” means a time period:
(i)beginning on the day on which a qualified nongrantor charitable lead trust is created; and
(ii)ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates.
(cc)”Uintah and Ouray Reservation” means the lands recognized as being included within the Uintah and Ouray Reservation in:
(i)Hagen v. Utah, 510 U.S. 399 (1994); and
(ii)Ute Indian Tribe v. Utah, 114 F.3d 1513 (10th Cir. 1997).
(dd)”Unadjusted income” means an amount equal to the difference between:
(i)the total income required to be reported by a resident or nonresident estate or trust on the resident or nonresident estate’s or trust’s federal income tax return for estates and trusts for the taxable year; and
(ii)the sum of the following:
(A)fees paid or incurred to the fiduciary of a resident or nonresident estate or trust:
(I)for administering the resident or nonresident estate or trust; and
(II)that the resident or nonresident estate or trust deducts as allowed on the resident or nonresident estate’s or trust’s federal income tax return for estates and trusts for the taxable year;
(B)the income distribution deduction that a resident or nonresident estate or trust deducts under Section 651 or 661, Internal Revenue Code, as allowed on the resident or nonresident estate’s or trust’s federal income tax return for estates and trusts for the taxable year;
(C)the amount that a resident or nonresident estate or trust deducts as a deduction for estate tax or generation skipping transfer tax under Section 691(c), Internal Revenue Code, as allowed on the resident or nonresident estate’s or trust’s federal income tax return for estates and trusts for the taxable year; and
(D)the amount that a resident or nonresident estate or trust deducts as a personal exemption under Section 642(b), Internal Revenue Code, as allowed on the resident or nonresident estate’s or trust’s federal income tax return for estates and trusts for the taxable year.
(ee)”Unitrust interest” means the same as that term is defined in 26 C.F.R. Sec. 1.170A-6(c)(2).
(ff)”Ute tribal member” means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation.
(gg)”Ute tribe” means the Ute Indian Tribe of the Uintah and Ouray Reservation.
(hh)”Wages” means the same as that term is defined in Section 59-10-401.
(2)
(a)Any term used in this chapter has the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required.
(b)Any reference to the Internal Revenue Code or to the laws of the United States shall mean the Internal Revenue Code or other provisions of the laws of the United States relating to federal income taxes that are in effect for the taxable year.
(c)Any reference to a specific section of the Internal Revenue Code or other provision of the laws of the United States relating to federal income taxes shall include any corresponding or comparable provisions of the Internal Revenue Code as amended, redesignated, or reenacted.

Amended by Chapter 310, 2025 General Session