{"data":{"id":"us-ut/utah-code-59-10-117.5","jurisdiction":"us-ut","citation":"Utah Code § 59-10-117.5","heading":"Nonresident individual wage exemption.","body":"(1) As used in this section:\n(a) \"Day\" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state.\n(b) \"Wages\" means income that:\n(i) is received by an individual for employment duties performed inside this state; and\n(ii) would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a).\n(2) A nonresident individual's wages may not be considered income derived from Utah sources if:\n(a) the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages;\n(b) the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and\n(c) the nonresident individual's state of residence:\n(i) provides a substantially similar exclusion; or\n(ii) does not impose a state individual income tax.\n(3) This section does not apply to wages received by:\n(a) an individual who is a professional athlete or a member of a professional athletic team;\n(b) an individual who is a professional entertainer and who performs services in the professional performing arts;\n(c) an individual of prominence who performs services for wages on a per-event basis;\n(d) an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer;\n(e) an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or\n(f) an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if:\n(i) the term \"employee\" were substituted for the term \"officer\"; and\n(ii) the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-1 Determination and Reporting of Tax Liability and Information"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S117.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"722d8497d0c0f3d29b3b3e674c18e38b30ac420b062ecbcd0466e0095d63ed98","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-117","next":"us-ut/utah-code-59-10-118"},"notice":"GroundRules: Original legal text. Not legal advice."}