Thank you for your response, TomD8.
Based on a similar understanding, I pro-rated the credit for taxes paid to Maryland between Utah (UT) and the District of Columbia (D.C.). I was a part-year resident in UT and D.C., but the MD rental was all year long.
This approach appears to have caused an issue for UT, but not for D.C. UT claims, without explanation, that I am not entitled to this credit. Interestingly, in prior years when I was a full-year resident of UT. I received the credit for taxes paid to MD on the rental income.
I wonder if UT applies the general principle differently when a part-year resident return is involved. For example, one difference, when compared to a full-year resident return, is that the full amount of rental income is not taxed by UT. Relatedly, the UT credit for taxes paid to other states (credit #17) is categorized as a non-apportionable credit.
Any thoughts?
Thanks.
