Utah § 59-10-1002.2 Apportionment of tax credits.

Utah Statutes

§ 59-10-1002.2 — Apportionment of tax credits.

Utah § 59-10-1002.2

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-10Nonrefundable Tax Credit Act

This text of Utah § 59-10-1002.2 (Apportionment of tax credits.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1002.2 (2026).

Text

(1)A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to:

(1)(a) for a nonresident individual, the product of:

(1)(a)(i) the state income tax percentage for the nonresident individual; and

(1)(a)(ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or

(1)(b) for a part-year resident individual, the product of:

(1)(b)(i) the state income tax percentage for the part-year resident individual; and

(1)(b)(ii) the amount

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(1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to:
(1)(a) for a nonresident individual, the product of:
(1)(a)(i) the state income tax percentage for the nonresident individual; and
(1)(a)(ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or
(1)(b) for a part-year resident individual, the product of:
(1)(b)(i) the state income tax percentage for the part-year resident individual; and
(1)(b)(ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section.
(2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, 59-10-1028, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to the product of:
(2)(a) the state income tax percentage for the nonresident estate or trust; and
(2)(b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.