Utah § 59-10-204 State taxable income of a nonresident estate or trust.

Utah Statutes

§ 59-10-204 — State taxable income of a nonresident estate or trust.

Utah § 59-10-204

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-2Trusts and Estates

This text of Utah § 59-10-204 (State taxable income of a nonresident estate or trust.) 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. § 59-10-204 (2026).

Text

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:

(1)determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

(1)(a) Section 59-10-202;

(1)(b) Section 59-10-207;

(1)(c) Section 59-10-209.1; or

(1)(d) Section 59-10-210; and

(2)calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.

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For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:
(1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

(1)(a) Section 59-10-202;
(1)(b) Section 59-10-207;
(1)(c) Section 59-10-209.1; or
(1)(d) Section 59-10-210; and
(2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.