Utah Code § 59-10-505: Return by minor.

(1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.

(2) If an individual who is a minor is required to make a return under this chapter, the return shall include:

(a) all income attributable to the individual's personal services; and

(b) all other items of the individual's income.

(3) The income of an individual who is a minor may not be included on the return of the individual's parent.

(4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.

(5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.