Utah Code » Title 59, Chapter 10 — Individual Income Tax Act; part 59-10-5 — Procedure and Administration
Utah Code

Utah Code § 59-10-502 (2026)

Persons required to file returns

✓ laws through the 2026 General Session (checked Sept. 2026)
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An income tax return with respect to the tax imposed by this chapter shall be filed by:

every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.

Renumbered and Amended by Chapter 2, 1987 General Session

Notes of Decisions
Cited in 4 cases, 1992–2020 · leading case: State v. Steed, 2014 UT 16, 325 P.3d 87.
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State v. Steed, 2014 UT 16, 325 P.3d 87. · cites it 5× “The Filing Requirement Is a Requirement of Title 59 130 The general filing requirement is found in Utah Code section 59-10-502 (part of Title 59), which requires that "every resident individual" file a state tax return in any year they are required to file a federal return.”
Jensen v. State Tax Comm'n, 835 P.2d 965 (Utah 1992). “§ 59 -14A-48 (1974); § 59-10-502 (1987). The Jensens next argue that receiving a franchise or privilege to do business from the state is a prerequisite to the state’s right to impose income tax liability and that because they received no franchise or privilege to engage in Sound…”
Nelson v. Auditing Div., 903 P.2d 939 (Utah 1995). · cites it 2× “” Utah Code Ann. § 59-10-502 (1). The Internal Revenue Code requires a person who earns over $2,000 to file a federal income tax return.”
Christiansen v. Tax Comm'n, 2020 UT App 46, 463 P.3d 666. · cites it 2× “See Utah Code § 59-10-502(1) (LexisNexis 2018) (providing that a state tax return must be filed by every resident individual who is required to file a federal income tax return).”
Utah Code § 59-10-502(1): 2 cases
State v. Steed, 2014 UT 16, 325 P.3d 87. “The Filing Requirement Is a Requirement of Title 59 130 The general filing requirement is found in Utah Code section 59-10-502 (part of Title 59), which requires that "every resident individual" file a state tax return in any year they are required to file a federal return.”
Christiansen v. Tax Comm'n, 2020 UT App 46, 463 P.3d 666. “See Utah Code § 59-10-502(1) (LexisNexis 2018) (providing that a state tax return must be filed by every resident individual who is required to file a federal income tax return).”
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