Does my Daughter have to pay Utah state taxes if she is a Texas resident but worked in Utah for part of the year. She rents a room in Utah and rents a house in Texas ?

[markfolsen]

From what I can see, she does not meet the definition of a Utah domicile or resident. Her job is temporary and she will be returning to Texas in 2019.

[JulieR · Accepted solution]

Yes. Per the Utah State Tax Commission, "A part-year resident is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of Utah residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted. Income from Utah sources is taxable in Utah during the period of nonresidency" (https://incometax.utah.gov/instructions/nonresidents)