Utah Code § 59-10-204: State taxable income of a nonresident estate or trust.

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:

(1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

(a) Section 59-10-202;

(b) Section 59-10-207;

(c) Section 59-10-209.1; or

(d) Section 59-10-210; and

(2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.