Avoiding Utah Income tax

[gardenway]

I work in Seattle and own a home in Utah.  I travel to Seattle most weeks and will spend more than 183 days in Seattle.

My wife lives in Utah.  She will likely spend more than 183 days in Utah.

My wife has very low income.  Mine is much higher.

With my wife living in Utah more than 183 days per year, is it possible for me to avoid Utah income tax?

[Anonymous_]

See https://incometax.utah.gov/instructions/utah-domicile

[Opus 17]

Short answer, no.  It seems you are domiciled in Utah. (That is the location of your real permanent home.  It is where you have a home, significant professional and social relationships, family, property, and is where you would return if the Seattle job ended.  You can be considered a permanent resident of Utah even if you are temporarily away, and there is no set time limit.  To be no longer considered a permanent resident/domiciled in Utah, you have to take steps to establish a new domicile and to affirmatively abandon your former domicile.)

As a permanent resident of Utah, you owe Utah state income tax on all your world-wide income.  Fortunately, Washington state does not have a state income tax, so you don't have to prepare two state tax returns and get involved in tax credits and so on. 

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[gardenway]

That makes sense.  

Here are some additional indices that may help:

1. Purchasing home in Seattle

2. Registering to vote in Seattle

3. Voting in Seattle

4. Receiving bills in Seattle

5.  Making the Utah home a secondary residence, and paying non -residenc property tax on the utah home

6. moving all vehicles in Utah into my wife's name

7. Deeding Utah home to my wife (not sure if this last one is ncessary, as I think the first 6 will take care of it.)

[Opus 17]

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@gardenway wrote:

That makes sense.  

Here are some additional indices that may help:

1. Purchasing home in Seattle

2. Registering to vote in Seattle

3. Voting in Seattle

4. Receiving bills in Seattle

5.  Making the Utah home a secondary residence, and paying non -residenc property tax on the utah home

6. moving all vehicles in Utah into my wife's name

7. Deeding Utah home to my wife (not sure if this last one is ncessary, as I think the first 6 will take care of it.)

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There's no one right answer, it's a combination of all the facts and circumstances.  If you search the internet for "domicile" and "state income tax" you will find a variety of legal articles and opinions that discuss the issue in more detail.  If I was an Utah tax auditor, I might ask if you have truly abandoned Utah as your home.  Why do you visit Utah up to 182 days a year?  Is your marriage healthy or are you separated pending divorce?  If your Seattle job fired you, where would you go?  Are #5-7 evidence that you are abandoning Utah as a place to live, or are those just strategic moves to avoid Utah tax?  Only you can answer, and perhaps speak to a Utah tax professional.  

Then, assuming you can show a Washington domicile, you also need to determine the date you abandoned Utah, because this affects your Utah filing status.  See here for more,

https://incometax.utah.gov/instructions/married-couples