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

Full text of Utah Utah Code § 59-10-1002.2 — Apportionment of tax credits., with citation guidance and answers to common questions.

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

Effective 1/1/2025
59-10-1002.2.  Apportionment of tax credits.
(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:
(a)for a nonresident individual, the product of:
(i)the state income tax percentage for the nonresident individual; and
(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
(b)for a part-year resident individual, the product of:
(i)the state income tax percentage for the part-year resident individual; and
(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:
(a)the state income tax percentage for the nonresident estate or trust; and
(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.


Amended by Chapter 407, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1002.2

What does Utah Code § 59-10-1002.2 cover?

Section 59-10-1002.2 ("Apportionment of tax credits.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-1002.2?

A common citation format is "Utah Code § 59-10-1002.2" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-1002.2 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

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