{"data":{"id":"us-ut/utah-code-59-10-505","jurisdiction":"us-ut","citation":"Utah Code § 59-10-505","heading":"Return by minor.","body":"(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.\n(2) If an individual who is a minor is required to make a return under this chapter, the return shall include:\n(a) all income attributable to the individual's personal services; and\n(b) all other items of the individual's income.\n(3) The income of an individual who is a minor may not be included on the return of the individual's parent.\n(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.\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S505.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3346bcb3052fa463bc1c4d1c3ac46db7ac19444a7da1c4a9d365f33dab2b0ca8","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-504","next":"us-ut/utah-code-59-10-507"},"notice":"GroundRules: Original legal text. Not legal advice."}