R865. Tax Commission, Auditing.
R865-9I. Income Tax.
R865-9I-19. Returns By Husband and Wife Pursuant to Utah
Code Ann. Section 59-10-503.
A.
In the year a
married person dies, the surviving spouse may file a joint Utah return if a
joint federal return was filed except in cases where one spouse was a resident
and the other a nonresident. In these
cases, separate returns may be required (see Section 59-10-503(1)(b) and Rule
R865-9I-6).
KEY: historic preservation, income tax, tax returns, enterprise
59-10-503