"Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state.
(b)
"Wages" means income that:
(i)
is received by an individual for employment duties performed inside this state; and
(ii)
would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a).
(2)
A nonresident individual's wages may not be considered income derived from Utah sources if:
(a)
the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages;
(b)
the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and
(c)
the nonresident individual's state of residence:
(i)
provides a substantially similar exclusion; or
(ii)
does not impose a state individual income tax.
(3)
This section does not apply to wages received by:
(a)
an individual who is a professional athlete or a member of a professional athletic team;
(b)
an individual who is a professional entertainer and who performs services in the professional performing arts;
(c)
an individual of prominence who performs services for wages on a per-event basis;
(d)
an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer;
(e)
an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or
(f)
an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if:
(i)
the term "employee" were substituted for the term "officer"; and
(ii)
the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.
Frequently Asked Questions About Utah § 59-10-117.5
What does Utah Code § 59-10-117.5 cover?
Section 59-10-117.5 ("Nonresident individual wage exemption.") 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 § 59-10-117.5?
A common citation format is "Utah Code § 59-10-117.5" (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 § 59-10-117.5 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.
