State tax filing

The following are the definitions of domicile for each state. The state where you determine is your domicile will be your resident state which is where you must report your worldwide income.  A nonresident state must be filed, for income earned in that state.  Your resident state will generally provide a credit for taxes paid to a nonresident state to eliminate double taxation for you.  The credit will be the lesser of the amount you would be taxed in your resident state or the amount of actual tax liability in the nonresident state.  

From the California (CA) Pension and Annuity Information (page 3): Federal law prohibits states from taxing the retirement income of nonresidents.

• US Code Section 114

California (CA)  Am I a resident?

You’re a resident if either apply:

• Present in California for other than a temporary or transitory purpose
• Domiciled in California, but outside California for a temporary or transitory purpose

There are more factors for determining residency. Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more details.

Utah (UT) Am I a resident?

Tests for Utah Domicile

Test 1

You are domiciled in Utah if:

1. You or your spouse claimed a child tax credit (IRC §24) for a dependent on your federal tax return, and the dependent is enrolled in a Utah public K-12 school. This does not apply if you are the dependent’s noncustodial parent and are divorced from, or were never married to, the custodial parent.
2. You or your spouse is enrolled as a resident student in a Utah state institution of higher education.

Test 2

There is a rebuttable presumption you are domiciled in Utah (i.e., you are domiciled in Utah unless you can prove otherwise) if you or your spouse:

1. claims a residential exemption for a primary residence under UC §59-2, Property Tax Act,
2. voted in Utah during the taxable year and were not registered to vote in another state during that time, or
3. file a Utah income tax return as a full-year or part-year resident.

Test 3

Even if you do not meet any of the conditions above, you are still domiciled in Utah if:

1. either you or your spouse has a permanent home in Utah to which either of you intend to return after being absent; and
2. you or your spouse has voluntarily settled in Utah, not for a special or temporary purpose, but with the intent of making a permanent home.

Under Test 3, whether you have a permanent home in Utah is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than any evidence you do not), taking into consideration all of the following facts and circumstances:

• You or your spouse has a Utah driver’s license.
• You or your spouse claims a federal tax credit (IRC §24) for a dependent who is enrolled as a resident student in a Utah state institution of higher education.
• The nature and quality of the living accommodations you or your spouse has in Utah compared to another state.
• You have a spouse or dependent in Utah for whom you or your spouse claims a federal tax credit under IRC §24.
• The physical location where you or your spouse earns income.
• The state of registration of a vehicle owned or leased by you or your spouse.
• You or your spouse has a membership in a church, club or similar organization in Utah.
• You or your spouse lists a Utah address on mail, a telephone listing, a listing in an official government publication, other correspondence, or similar item.
• You or your spouse lists a Utah address on a federal or state tax return.
• You or your spouse claims Utah residency on a document (other than a Utah income tax return) filed with or provided to a court or other government entity.
• You or your spouse fails to obtain a permit or license normally required of a resident in the state where you claim to have domicile.
• You are the noncustodial parent of a dependent enrolled in a Utah public K-12 school for which you claimed a child tax credit (IRC §24) on your federal tax return, and you are divorced from the custodial parent.
• You maintain a place of abode in Utah and spent 183 or more days of the taxable year in Utah.
• You or your spouse did not vote in Utah during the taxable year but voted in Utah in any of the three prior years and was not registered to vote in another state during those three years.