Utah Admin. Code R865-9I – Income Tax | Midpage

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Utah Administrative Code

Rule 9I

Utah Admin. Code R865-9I

Income Tax

Effective Jan 1, 2026Tax Commission

2Determination of Utah Resident Individual Status Pursuant to Utah Code Ann. Section 59-10-136 3Credit for Income Tax Paid by an Individual to Another State Pursuant to Utah Code Ann. Section 59-10-1003 6Returns by Husband and Wife When One is a Resident and the Other is a Nonresident Pursuant to Utah Code Ann. Section 59-10-119 7Change of Status As Resident or Nonresident Pursuant to Utah Code Ann. Section 59-10-120 8Proration When Two Returns Are Required Pursuant to Utah Code Ann. Section 59-10-121 9Taxable Year Pursuant to Utah Code Ann. Section 59-10-122 10Adjustments Between Taxable Years After Change in Accounting Methods Pursuant to Utah Code Ann. Section 59-10-124 13Pass-Through Entity Withholding Pursuant to Utah Code Ann. Sections 59-10-116, 59-10-117, 59-10-118, 59-10-1403.2, and 59-10-1405 14Requirement of Withholding Pursuant to Utah Code Ann. Sections 59-10-401, 59-10-402, and 59-10-403 15Employees Incurring No Income Tax Liability Pursuant to Utah Code Ann. Section 59-10-403 16Collection and Payment of Withholding Pursuant to Utah Code Ann. Section 59-10-406 17Time for Filing Withholding Tax Returns and Payment of Withholding Taxes Pursuant to Utah Code Ann. Sections 59-10-406 and 59-10-407 18Taxpayer Records, Statements, and Special Returns Pursuant to Utah Code Ann. Section 59-1-1406 19Returns By Husband and Wife Pursuant to Utah Code Ann. Section 59-10-503 20Returns Made By Fiduciaries and Receivers Pursuant to Utah Code Ann. Section 59-10-504 21Return By Partnership Pursuant to Utah Code Ann. Sections 59-10-507 and 59-10-514 22Signing of Returns and Other Documents Pursuant to Utah Code Ann. Section 59-10-512 23Extension of Time to File Returns Pursuant to Utah Code Ann. Section 59-10-516 24Timely Mailing Treated As Timely Filing Pursuant to Utah Code Ann. Section 59-10-517 30Limitations on Assessment and Collection Pursuant to Utah Code Ann. Section 59-10-536 33Reporting Miscellaneous Income Pursuant to Utah Code Ann. Section 59-10-501 41Historic Preservation Tax Credits Pursuant to Utah Code Ann. Section 59-10-1006 42Order of Credits Applied Against Utah Individual Income Tax Due Pursuant to Utah Code Ann. Sections 59-6-102, 59-13-202, and 59-13-301, and Title 59, Chapter 10, and Title 63M, Chapter 1 44Mandatory Withholding of Income for Nonresident Professional Athletes Pursuant to Utah Code Ann. Sections 59-10-116, 59-10-117, and 59-10-118 46Medical Savings Account Administration Pursuant to Utah Code Ann. Sections 31A-32a-106, 59-10-114, and 59-10-1021 47Withholding and Payment of Income Tax for Members of the Armed Services Receiving Combat Pay Pursuant to Utah Code Ann. Sections 59-10-408 and 59-10-522 49Higher Education Savings Incentive Program Administration Pursuant to Utah Code Ann. Sections 53B-8a-112, 59-10-114, and 59-10-1017 50Addition to Adjusted Gross Income for Interest Earned on Bonds, Notes, and Other Evidences of Indebtedness Pursuant to Utah Code Ann. Section 59-10-114 51Withholding Tax License Pursuant to Utah Code Ann. Section 59-10-405.5 52Credit For Health Benefit Plan Insurance Pursuant to Utah Code Ann. Section 59-10-1023 53Disclosure of Reportable Transactions and Material Advisor List Pursuant to Utah Code Ann. Sections 59-1-1301 through 59-1-1309 55Qualified Subchapter S Subsidiaries Pursuant to Utah Code Ann. Section 59-10-1403