Domicile test for Utah income tax residency
The Utah State Tax Commission primarily determines tax residency through the concept of domicile. Your domicile is considered to be in Utah if it's the place you intend to return to after being absent, or your 'home base'. Factors considered in establishing domicile include time spent in Utah, family location, voter registration, and driver's license. While you may have multiple residences, you can only have one domicile for Utah income tax purposes. Understanding this is crucial for accurate Utah state income tax filing and avoiding issues with the Internal Revenue Service (IRS) in Ogden, Utah.