59-10-121 - Proration when two returns required. - Utah Statutes

59-10-121. Proration when two returns required.
If an individual is required to file two returns for a taxable year under Section 59-10-120:
(1) personal exemptions and the standard deduction as used on the federal individualincome tax return shall be prorated between the two returns, under rules prescribed by thecommission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, toreflect the proportions of the taxable year during which the individual was a resident and anonresident; and
(2) the total amount of the taxes due on the two returns may not be less than the totalamount of the taxes that would be due if the total of the taxable incomes reported on the tworeturns had been included in one return.

Amended by Chapter 389, 2008 General Session