59-10-503 - Returns by husband and wife.
59-10-503. Returns by husband and wife.
(1) A husband and wife may make a single return jointly with respect to the tax imposedby this chapter even though one of the spouses has neither gross income nor deductions, exceptas follows:
(a) No joint return shall be made if the husband and wife are not permitted to file a jointreturn for federal income tax purposes.
(b) If the federal income tax liability of husband or wife is determined on a separatereturn for federal income tax purposes, the income tax liability of each spouse shall bedetermined on a separate return under this chapter.
(c) If the federal income tax liabilities of husband and wife, other than a husband andwife described in Subsection (1)(b), are determined on a joint federal return, they shall file a jointreturn under this chapter and their tax liability shall be joint and several.
(d) If neither spouse is required to file a federal income tax return and either or both arerequired to file an income tax return under this chapter, they may elect to file separate or jointreturns and their tax liability shall be several or joint and several, in accordance with the electionmade.
(2) If either husband or wife is a resident and the other is a nonresident, they shall fileseparate income tax returns in this state on such forms as may be required by the commission, inwhich event their tax liability shall be several. They may elect to determine their joint taxableincome as if both were residents, in which event their tax liability shall be joint and several.
Amended by Chapter 324, 2010 General Session