Good question. The answer depends upon whether there are minor children for whom child support is ordered. Specifically, if and when child support is ordered, Utah Code § 78B-12-203 provides, in pertinent part:
(5)(b) Each parent shall provide verification of current income. Each parent shall provide year-to-date pay stubs or employer statements and complete copies of tax returns from at least the most recent year unless the court finds the verification is not reasonably available. Verification of income from records maintained by the Department of Workforce Services may be substituted for pay stubs, employer statements, and income tax returns.
So, if child support is ordered, then each parent must file with the court (and serve upon each other) verification of current income.
Is proof of income required to be filed with the court when alimony is awarded? Oddly enough, no; however, all spouses (whether they have minor children) must, at the beginning of every case, exchange financial declarations with each other (they do not necessarily have to file them with the court), as required by Utah Rules of Civil Procedure Rule 26.1. The financial declaration requires each party to provide detailed information about: employment status, gross monthly income (both earned and unearned), monthly tax deductions from income, monthly expenses, business interests, financial assets, real estate, personal property, and debts owed.
Additionally, the following documents must be attached to the financial declaration:
(c) Financial declaration. Each party must serve on all other parties a fully completed Financial Declaration, using the court-approved form, and attachments. Each party must attach to the Financial Declaration the following:
(1) For every item and amount listed in the Financial Declaration, excluding monthly expenses, copies of statements verifying the amounts listed on the Financial Declaration that are reasonably available to the party.
(2) For the two tax years before the petition was filed, complete federal and state income tax returns, including Form W-2 and supporting tax schedules and attachments, filed by or on behalf of that party or by or on behalf of any entity in which the party has a majority or controlling interest, including, but not limited to, Form 1099 and Form K-1 with respect to that party.
(3) Pay stubs and other evidence of all earned and un-earned income for the 12 months before the petition was filed.
(4) All loan applications and financial statements prepared or used by the party within the 12 months before the petition was filed.
(5) Documents verifying the value of all real estate in which the party has an interest, including, but not limited to, the most recent appraisal, tax valuation and refinance documents.
(6) All statements for the 3 months before the petition was filed for all financial accounts, including, but not limited to checking, savings, money market funds, certificates of deposit, brokerage, investment, retirement, regardless of whether the account has been closed including those held in that party’s name, jointly with another person or entity, or as a trustee or guardian, or in someone else’s name on that party’s behalf.
(7) If the foregoing documents are not reasonably available or are in the possession of the other party, the party disclosing the Financial Declaration must estimate the amounts entered on the Financial Declaration, the basis for the estimation and an explanation why the documents are not available.
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