Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-9I - Income Tax
Section R865-9I-19 - Returns By Husband and Wife Pursuant to Utah Code Ann. Section 59-10-503
Universal Citation: UT Admin Code R 865-9I-19
Current through Bulletin 2024-06, March 15, 2024
A. In the year a married person dies, the surviving spouse may file a joint Utah return if a joint federal return was filed except in cases where one spouse was a resident and the other a nonresident. In these cases, separate returns may be required (see Section 59-10-503(1)(b) and Rule R865-9I-6 ).
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