Utah State Tax residency date question

[Eirene the Proud]

If my daughter is attending school at USU and she started Jan 1st 2021 and came home for 3 months during summer then went back again in the fall, would she be a part time resident or non-resident.  If she was a part time resident the tax question asked is what was your date of entry to Utah and what was the date of exit.  there are two times she entered as a part time resident and two times she exited in August and December.  What would be the correct way to fill out the form?  There is only an option on the tax form to fill out one time to enter the state and one time to enter.

[SteamTrain · Accepted solution]

Some facts are missing, but assuming the parents are not Utah residents, and that she is under age 24, then she would be a non-resident of Utah.

For tax purposes, your college-age daughter remains a resident of the parent's state.  Her attendance at any out-of-state university is considered to be temporary, and she has not really "moved" there.   She still is considered to have lived with you for the whole year. 

She would only need a Nonresident tax return for Utah if she worked within Utah at a part time job, or during breaks/summer.

[MinhT1]

Absences to attend college are temporary absences, and your daughter is still considered as living with you in your home state.

Please read this IRS document for more information.

For Utah, she is a non-resident.

[Eirene the Proud]

Thank you for your reply.  My other child is living in an apartment and is working in Arkansas which requires state tax to be filed.  He has lived there for part of the year.  He is filing as an independent on his taxes.  He moved there last May and has not returned since.  I assume he would be a part year resident there?

[Texas Roger]

Yes you other child would be a part year resident in Arkansas and part year in the state where he lived before.