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UTAH STATUTES AND CODES
59-10-114 - Additions to and subtractions from adjusted gross income of an individual.
59-10-114. Additions to and subtractions from adjusted gross income of anindividual.
(1) There shall be added to adjusted gross income of a resident or nonresident individual:
(a) a lump sum distribution that the taxpayer does not include in adjusted gross incomeon the taxpayer's federal individual income tax return for the taxable year;
(b) the amount of a child's income calculated under Subsection (4) that:
(i) a parent elects to report on the parent's federal individual income tax return for thetaxable year; and
(ii) the parent does not include in adjusted gross income on the parent's federal individualincome tax return for the taxable year;
(c) (i) a withdrawal from a medical care savings account and any penalty imposed for thetaxable year if:
(A) the resident or nonresident individual does not deduct the amounts on the resident ornonresident individual's federal individual income tax return under Section 220, Internal RevenueCode;
(B) the withdrawal is subject to Subsections 31A-32a-105(1) and (2); and
(C) the withdrawal is:
(I) subtracted on a return the resident or nonresident individual files under this chapterfor a taxable year beginning on or before December 31, 2007; or
(II) used as the basis for a resident or nonresident individual to claim a tax credit underSection 59-10-1021;
(ii) a disbursement required to be added to adjusted gross income in accordance withSubsection 31A-32a-105(3); or
(iii) an amount required to be added to adjusted gross income in accordance withSubsection 31A-32a-105(5)(c);
(d) the amount withdrawn under Title 53B, Chapter 8a, Utah Educational Savings Plan,from the account of a resident or nonresident individual who is an account owner as defined inSection 53B-8a-102, for the taxable year for which the amount is withdrawn, if that amountwithdrawn from the account of the resident or nonresident individual who is the account owner:
(i) is not expended for:
(A) higher education costs as defined in Section 53B-8a-102; or
(B) a payment or distribution that qualifies as an exception to the additional tax fordistributions not used for educational expenses provided in Sections 529(c) and 530(d), InternalRevenue Code; and
(ii) is:
(A) subtracted by the resident or nonresident individual:
(I) who is the account owner; and
(II) on the resident or nonresident individual's return filed under this chapter for a taxableyear beginning on or before December 31, 2007; or
(B) used as the basis for the resident or nonresident individual who is the account ownerto claim a tax credit under Section 59-10-1017;
(e) except as provided in Subsection (5), for bonds, notes, and other evidences ofindebtedness acquired on or after January 1, 2003, the interest from bonds, notes, and otherevidences of indebtedness issued by one or more of the following entities:
(i) a state other than this state;
(ii) the District of Columbia;
(iii) a political subdivision of a state other than this state; or
(iv) an agency or instrumentality of an entity described in Subsections (1)(e)(i) through(iii);
(f) subject to Subsection (2)(c), any distribution received by a resident beneficiary of aresident trust of income that was taxed at the trust level for federal tax purposes, but wassubtracted from state taxable income of the trust pursuant to Subsection 59-10-202(2)(b);
(g) any distribution received by a resident beneficiary of a nonresident trust ofundistributed distributable net income realized by the trust on or after January 1, 2004, if thatundistributed distributable net income was taxed at the trust level for federal tax purposes, butwas not taxed at the trust level by any state, with undistributed distributable net incomeconsidered to be distributed from the most recently accumulated undistributed distributable netincome; and
(h) any adoption expense:
(i) for which a resident or nonresident individual receives reimbursement from anotherperson; and
(ii) to the extent to which the resident or nonresident individual subtracts that adoptionexpense:
(A) on a return filed under this chapter for a taxable year beginning on or beforeDecember 31, 2007; or
(B) from federal taxable income on a federal individual income tax return.
(2) There shall be subtracted from adjusted gross income of a resident or nonresidentindividual:
(a) the difference between:
(i) the interest or a dividend on an obligation or security of the United States or anauthority, commission, instrumentality, or possession of the United States, to the extent thatinterest or dividend is:
(A) included in adjusted gross income for federal income tax purposes for the taxableyear; and
(B) exempt from state income taxes under the laws of the United States; and
(ii) any interest on indebtedness incurred or continued to purchase or carry the obligationor security described in Subsection (2)(a)(i);
(b) for taxable years beginning on or after January 1, 2000, if the conditions ofSubsection (3)(a) are met, the amount of income derived by a Ute tribal member:
(i) during a time period that the Ute tribal member resides on homesteaded landdiminished from the Uintah and Ouray Reservation; and
(ii) from a source within the Uintah and Ouray Reservation;
(c) an amount received by a resident or nonresident individual or distribution received bya resident or nonresident beneficiary of a resident trust:
(i) if that amount or distribution constitutes a refund of taxes imposed by:
(A) a state; or
(B) the District of Columbia; and
(ii) to the extent that amount or distribution is included in adjusted gross income for thattaxable year on the federal individual income tax return of the resident or nonresident individualor resident or nonresident beneficiary of a resident trust;
(d) the amount of a railroad retirement benefit:
(i) paid:
(A) in accordance with The Railroad Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq.;
(B) to a resident or nonresident individual; and
(C) for the taxable year; and
(ii) to the extent that railroad retirement benefit is included in adjusted gross income onthat resident or nonresident individual's federal individual income tax return for that taxable year;and
(e) an amount:
(i) received by an enrolled member of an American Indian tribe; and
(ii) to the extent that the state is not authorized or permitted to impose a tax under thispart on that amount in accordance with:
(A) federal law;
(B) a treaty; or
(C) a final decision issued by a court of competent jurisdiction.
(3) (a) A subtraction for an amount described in Subsection (2)(b) is allowed only if:
(i) the taxpayer is a Ute tribal member; and
(ii) the governor and the Ute tribe execute and maintain an agreement meeting therequirements of this Subsection (3).
(b) The agreement described in Subsection (3)(a):
(i) may not:
(A) authorize the state to impose a tax in addition to a tax imposed under this chapter;
(B) provide a subtraction under this section greater than or different from the subtractiondescribed in Subsection (2)(b); or
(C) affect the power of the state to establish rates of taxation; and
(ii) shall:
(A) provide for the implementation of the subtraction described in Subsection (2)(b);
(B) be in writing;
(C) be signed by:
(I) the governor; and
(II) the chair of the Business Committee of the Ute tribe;
(D) be conditioned on obtaining any approval required by federal law; and
(E) state the effective date of the agreement.
(c) (i) The governor shall report to the commission by no later than February 1 of eachyear regarding whether or not an agreement meeting the requirements of this Subsection (3) is ineffect.
(ii) If an agreement meeting the requirements of this Subsection (3) is terminated, thesubtraction permitted under Subsection (2)(b) is not allowed for taxable years beginning on orafter the January 1 following the termination of the agreement.
(d) For purposes of Subsection (2)(b) and in accordance with Title 63G, Chapter 3, UtahAdministrative Rulemaking Act, the commission may make rules:
(i) for determining whether income is derived from a source within the Uintah and OurayReservation; and
(ii) that are substantially similar to how adjusted gross income derived from Utah sourcesis determined under Section 59-10-117.
(4) (a) For purposes of this Subsection (4), "Form 8814" means:
(i) the federal individual income tax Form 8814, Parents' Election To Report Child'sInterest and Dividends; or
(ii) (A) a form designated by the commission in accordance with Subsection (4)(a)(ii)(B)as being substantially similar to 2000 Form 8814 if for purposes of federal individual incometaxes the information contained on 2000 Form 8814 is reported on a form other than Form 8814;and
(B) for purposes of Subsection (4)(a)(ii)(A) and in accordance with Title 63G, Chapter 3,Utah Administrative Rulemaking Act, the commission may make rules designating a form asbeing substantially similar to 2000 Form 8814 if for purposes of federal individual income taxesthe information contained on 2000 Form 8814 is reported on a form other than Form 8814.
(b) The amount of a child's income added to adjusted gross income under Subsection(1)(b) is equal to the difference between:
(i) the lesser of:
(A) the base amount specified on Form 8814; and
(B) the sum of the following reported on Form 8814:
(I) the child's taxable interest;
(II) the child's ordinary dividends; and
(III) the child's capital gain distributions; and
(ii) the amount not taxed that is specified on Form 8814.
(5) Notwithstanding Subsection (1)(e), interest from bonds, notes, and other evidences ofindebtedness issued by an entity described in Subsections (1)(e)(i) through (iv) may not be addedto adjusted gross income of a resident or nonresident individual if, as annually determined by thecommission:
(a) for an entity described in Subsection (1)(e)(i) or (ii), the entity and all of the politicalsubdivisions, agencies, or instrumentalities of the entity do not impose a tax based on income onany part of the bonds, notes, and other evidences of indebtedness of this state; or
(b) for an entity described in Subsection (1)(e)(iii) or (iv), the following do not impose atax based on income on any part of the bonds, notes, and other evidences of indebtedness of thisstate:
(i) the entity; or
(ii) (A) the state in which the entity is located; or
(B) the District of Columbia, if the entity is located within the District of Columbia.
(1) There shall be added to adjusted gross income of a resident or nonresident individual:
(a) a lump sum distribution that the taxpayer does not include in adjusted gross incomeon the taxpayer's federal individual income tax return for the taxable year;
(b) the amount of a child's income calculated under Subsection (4) that:
(i) a parent elects to report on the parent's federal individual income tax return for thetaxable year; and
(ii) the parent does not include in adjusted gross income on the parent's federal individualincome tax return for the taxable year;
(c) (i) a withdrawal from a medical care savings account and any penalty imposed for thetaxable year if:
(A) the resident or nonresident individual does not deduct the amounts on the resident ornonresident individual's federal individual income tax return under Section 220, Internal RevenueCode;
(B) the withdrawal is subject to Subsections 31A-32a-105(1) and (2); and
(C) the withdrawal is:
(I) subtracted on a return the resident or nonresident individual files under this chapterfor a taxable year beginning on or before December 31, 2007; or
(II) used as the basis for a resident or nonresident individual to claim a tax credit underSection 59-10-1021;
(ii) a disbursement required to be added to adjusted gross income in accordance withSubsection 31A-32a-105(3); or
(iii) an amount required to be added to adjusted gross income in accordance withSubsection 31A-32a-105(5)(c);
(d) the amount withdrawn under Title 53B, Chapter 8a, Utah Educational Savings Plan,from the account of a resident or nonresident individual who is an account owner as defined inSection 53B-8a-102, for the taxable year for which the amount is withdrawn, if that amountwithdrawn from the account of the resident or nonresident individual who is the account owner:
(i) is not expended for:
(A) higher education costs as defined in Section 53B-8a-102; or
(B) a payment or distribution that qualifies as an exception to the additional tax fordistributions not used for educational expenses provided in Sections 529(c) and 530(d), InternalRevenue Code; and
(ii) is:
(A) subtracted by the resident or nonresident individual:
(I) who is the account owner; and
(II) on the resident or nonresident individual's return filed under this chapter for a taxableyear beginning on or before December 31, 2007; or
(B) used as the basis for the resident or nonresident individual who is the account ownerto claim a tax credit under Section 59-10-1017;
(e) except as provided in Subsection (5), for bonds, notes, and other evidences ofindebtedness acquired on or after January 1, 2003, the interest from bonds, notes, and otherevidences of indebtedness issued by one or more of the following entities:
(i) a state other than this state;
(ii) the District of Columbia;
(iii) a political subdivision of a state other than this state; or
(iv) an agency or instrumentality of an entity described in Subsections (1)(e)(i) through(iii);
(f) subject to Subsection (2)(c), any distribution received by a resident beneficiary of aresident trust of income that was taxed at the trust level for federal tax purposes, but wassubtracted from state taxable income of the trust pursuant to Subsection 59-10-202(2)(b);
(g) any distribution received by a resident beneficiary of a nonresident trust ofundistributed distributable net income realized by the trust on or after January 1, 2004, if thatundistributed distributable net income was taxed at the trust level for federal tax purposes, butwas not taxed at the trust level by any state, with undistributed distributable net incomeconsidered to be distributed from the most recently accumulated undistributed distributable netincome; and
(h) any adoption expense:
(i) for which a resident or nonresident individual receives reimbursement from anotherperson; and
(ii) to the extent to which the resident or nonresident individual subtracts that adoptionexpense:
(A) on a return filed under this chapter for a taxable year beginning on or beforeDecember 31, 2007; or
(B) from federal taxable income on a federal individual income tax return.
(2) There shall be subtracted from adjusted gross income of a resident or nonresidentindividual:
(a) the difference between:
(i) the interest or a dividend on an obligation or security of the United States or anauthority, commission, instrumentality, or possession of the United States, to the extent thatinterest or dividend is:
(A) included in adjusted gross income for federal income tax purposes for the taxableyear; and
(B) exempt from state income taxes under the laws of the United States; and
(ii) any interest on indebtedness incurred or continued to purchase or carry the obligationor security described in Subsection (2)(a)(i);
(b) for taxable years beginning on or after January 1, 2000, if the conditions ofSubsection (3)(a) are met, the amount of income derived by a Ute tribal member:
(i) during a time period that the Ute tribal member resides on homesteaded landdiminished from the Uintah and Ouray Reservation; and
(ii) from a source within the Uintah and Ouray Reservation;
(c) an amount received by a resident or nonresident individual or distribution received bya resident or nonresident beneficiary of a resident trust:
(i) if that amount or distribution constitutes a refund of taxes imposed by:
(A) a state; or
(B) the District of Columbia; and
(ii) to the extent that amount or distribution is included in adjusted gross income for thattaxable year on the federal individual income tax return of the resident or nonresident individualor resident or nonresident beneficiary of a resident trust;
(d) the amount of a railroad retirement benefit:
(i) paid:
(A) in accordance with The Railroad Retirement Act of 1974, 45 U.S.C. Sec. 231 et seq.;
(B) to a resident or nonresident individual; and
(C) for the taxable year; and
(ii) to the extent that railroad retirement benefit is included in adjusted gross income onthat resident or nonresident individual's federal individual income tax return for that taxable year;and
(e) an amount:
(i) received by an enrolled member of an American Indian tribe; and
(ii) to the extent that the state is not authorized or permitted to impose a tax under thispart on that amount in accordance with:
(A) federal law;
(B) a treaty; or
(C) a final decision issued by a court of competent jurisdiction.
(3) (a) A subtraction for an amount described in Subsection (2)(b) is allowed only if:
(i) the taxpayer is a Ute tribal member; and
(ii) the governor and the Ute tribe execute and maintain an agreement meeting therequirements of this Subsection (3).
(b) The agreement described in Subsection (3)(a):
(i) may not:
(A) authorize the state to impose a tax in addition to a tax imposed under this chapter;
(B) provide a subtraction under this section greater than or different from the subtractiondescribed in Subsection (2)(b); or
(C) affect the power of the state to establish rates of taxation; and
(ii) shall:
(A) provide for the implementation of the subtraction described in Subsection (2)(b);
(B) be in writing;
(C) be signed by:
(I) the governor; and
(II) the chair of the Business Committee of the Ute tribe;
(D) be conditioned on obtaining any approval required by federal law; and
(E) state the effective date of the agreement.
(c) (i) The governor shall report to the commission by no later than February 1 of eachyear regarding whether or not an agreement meeting the requirements of this Subsection (3) is ineffect.
(ii) If an agreement meeting the requirements of this Subsection (3) is terminated, thesubtraction permitted under Subsection (2)(b) is not allowed for taxable years beginning on orafter the January 1 following the termination of the agreement.
(d) For purposes of Subsection (2)(b) and in accordance with Title 63G, Chapter 3, UtahAdministrative Rulemaking Act, the commission may make rules:
(i) for determining whether income is derived from a source within the Uintah and OurayReservation; and
(ii) that are substantially similar to how adjusted gross income derived from Utah sourcesis determined under Section 59-10-117.
(4) (a) For purposes of this Subsection (4), "Form 8814" means:
(i) the federal individual income tax Form 8814, Parents' Election To Report Child'sInterest and Dividends; or
(ii) (A) a form designated by the commission in accordance with Subsection (4)(a)(ii)(B)as being substantially similar to 2000 Form 8814 if for purposes of federal individual incometaxes the information contained on 2000 Form 8814 is reported on a form other than Form 8814;and
(B) for purposes of Subsection (4)(a)(ii)(A) and in accordance with Title 63G, Chapter 3,Utah Administrative Rulemaking Act, the commission may make rules designating a form asbeing substantially similar to 2000 Form 8814 if for purposes of federal individual income taxesthe information contained on 2000 Form 8814 is reported on a form other than Form 8814.
(b) The amount of a child's income added to adjusted gross income under Subsection(1)(b) is equal to the difference between:
(i) the lesser of:
(A) the base amount specified on Form 8814; and
(B) the sum of the following reported on Form 8814:
(I) the child's taxable interest;
(II) the child's ordinary dividends; and
(III) the child's capital gain distributions; and
(ii) the amount not taxed that is specified on Form 8814.
(5) Notwithstanding Subsection (1)(e), interest from bonds, notes, and other evidences ofindebtedness issued by an entity described in Subsections (1)(e)(i) through (iv) may not be addedto adjusted gross income of a resident or nonresident individual if, as annually determined by thecommission:
(a) for an entity described in Subsection (1)(e)(i) or (ii), the entity and all of the politicalsubdivisions, agencies, or instrumentalities of the entity do not impose a tax based on income onany part of the bonds, notes, and other evidences of indebtedness of this state; or
(b) for an entity described in Subsection (1)(e)(iii) or (iv), the following do not impose atax based on income on any part of the bonds, notes, and other evidences of indebtedness of thisstate:
(i) the entity; or
(ii) (A) the state in which the entity is located; or
(B) the District of Columbia, if the entity is located within the District of Columbia.
Amended by Chapter 6, 2010 General Session
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