You or your spouse claims a federal tax credit (IRC §24) for a dependent who is enrolled as a resident student in a Utah state institution of higher education. Year Resident is an individual who meets the definition of a resident for only part of the year and nonresident for part of the year.Your domicile is the location of your permanent home. The resources listed here describe the various ways in which you may be eligible for in-state (resident) tuition under the provisions of Utah state law. According to Utah residency laws, you must also be financially independent, though you can be a tax dependent. A student must have maintained continuous residency in Utah for one full year before applying. Proof of physical presence in Utah for the most recent 12 continuous months.