Utah § 59-10-505 - Return by minor.

Full text of Utah Utah Code § 59-10-505 — Return by minor., with citation guidance and answers to common questions.

§ 59-10-505. Return by minor.

59-10-505.  Return by minor.
(1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.
(2) If an individual who is a minor is required to make a return under this chapter, the return shall include:
(a) all income attributable to the individual's personal services; and
(b) all other items of the individual's income.
(3) The income of an individual who is a minor may not be included on the return of the individual's parent.
(4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.
(5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.


Amended by Chapter 212, 2009 General Session

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Frequently Asked Questions About Utah § 59-10-505

What does Utah Code § 59-10-505 cover?

Section 59-10-505 ("Return by minor.") 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 § 59-10-505?

A common citation format is "Utah Code § 59-10-505" (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 § 59-10-505 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.