Thank you very much for your response. That was my assumption as well.
However, with respect to Utah (UT), is it correct that a part-year resident return can only take the credit for taxes paid to the other state if one is domiciled in the other state? In other words, a part-year resident return can not receive the credit for taxes paid on a non-resident return?
That appears to be the implication of the following text from the Utah tax Commission website:
Part-year residents rarely qualify for this credit. If you are domiciled in Utah for part of the year and domiciled in another state for part of the year, you may only claim credit on the portion of income:
- taxable in Utah,
- taxed also by the other state(s), and
- included in “Column A – Utah” income on form TC-40B.
Part-year residents must prorate and enter the tax paid to the other state(s) on TC-40S, line 6. The credit only applies to tax paid on the part of your income (TC-40, line 1) taxed by both states.
Thanks.
