What is a part-year resident beneficiary?
A trust beneficiary is a Utah resident if: • Domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time (even years in certain situations); • Domiciled in Utah for any period of time during the taxable year, but only for the duration of that period; or • Even though domiciled outside Utah, maintains a permanent place of abode in Utah and spends a total of 183 days or more of the taxable year in Utah.
