I was a year-long Iowa resident in 2019; worked remotely for University of Utah. Do I pay Utah state income tax?

[bobperkins05]

incometax.utah.gov says a non-resident must file a Utah return if I had "income from Utah sources". That would lead to my paying UT tax on almost all of my income and Iowa very little.  Most posts I read in TurboTax and the web say remote workers should pay tax to the state in which I live and work.  Which is right in this case?  This question has literally been beating me up, so I will greatly appreciate a studied answer.

[TomD8 · Accepted solution]

If you never actually (physically) worked in Utah, your income is not subject to Utah taxation.

Utah taxes non-residents only on Utah-source income.  Per Utah Statute 59-10-117(2)(c)(ii), compensation for services rendered outside Utah is not Utah-source income.

https://le.utah.gov/xcode/Title59/Chapter10/59-10-S117.html?v=C59-10-S117_2017050920170509#:~:text=5...