20 North Main St.
Suite 402
St. George, UT 84770
T: (435) 673-6195
F: (435) 673-6833

Who is considered a Utah resident?

An individual who:

1. Is domiciled for the entire year in Utah, even though temporarily outside of Utah.

2. Is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period.

3. Even though domiciled outside Utah, maintains a permanent place of abode within the state and spends a total of 183 days or more of the taxable year within Utah.