Income Tax Special Instructions For Married Couples Where One Spouse Is A Utah Non-Resident

tax.utah.gov

Publication 49

Revised 12/04

2004 Income Tax Special

Instructions

for Married Couples

Where One Spouse is a

Utah Non-resident

Utah State Tax Commission

210 North 1950 West

If you need an accommodation under the Americans

Salt Lake City, Utah 84134

with Disabilities Act, contact the Tax Commission at

(801) 297-7705

(801) 297-3811, or TDD (801) 297-2020. Please

1-800-662-4335 ext. 7705

allow three working days for a response.

General Instructions

Utah tax returns. They will qualify for Special Instructions in

2005 if Doug is a full-year Utah resident and Marlene

When a husband and wife file a joint federal return, they

remains a nonresident during calendar year 2005.

would normally be required to file a joint Utah return.

However, when one spouse is a full-year Utah resident and

Example 3:

the other spouse is a full-year nonresident, they may file

Sally moved to Utah in 2003. Her husband, Brian, did not

using these Special Instructions.

move to Utah until June 2004. Sally and Brian do not

If either spouse is a part-year Utah resident, the couple

qualify to use Special Instructions for calendar year 2004

cannot file using these Special Instructions, but must

because Sally was a full-year resident and Brian was a

prepare their Utah return using the same filing status as on

part-year resident.

their federal return.

Are Military Personnel and Their

Married Couples Who Should

Families Subject to Utah

Use Special Instructions

Income Tax?

A married person and his or her spouse can only use these

Special Instructions if one of them is a full-year Utah

The spouse of a person in active military service is gener-

resident and the other is a full-year nonresident.

ally considered, for Utah tax purposes, to have that person’s

domicile and is subject to the same income tax laws and

A spouse who was a full-year Utah resident before marry-

rules that apply to the military person.

ing a nonresident person may use these Special Instruc-

tions. Also, if the spouse is a full-year Utah resident who

Nonresidents who are stationed in Utah solely due to

came to Utah to live without their spouse, he or she may

military orders are not subject to tax on their military pay in

use these Special Instructions.

Utah. However, nonresident military personnel or members

of their family who have earned income from Utah sources,

Example 1:

other than active military service pay, are required to file a

nonresident Utah tax return and pay any taxes due. (See

Tom and Susan married in June of 2004. Tom is a full-year

additional instructions for military personnel in Pub 57.)

Utah resident, but Susan lived in Arizona prior to their

wedding. Both Tom and Susan have income from Utah

A military person and his or her spouse may only use these

sources. Tom and Susan do not qualify to use Special

Special Instructions if one spouse is a full-year Utah

Instructions because Susan was a part-year Utah resident.

resident and the other spouse is a nonresident.

They must use the same filing status on their Utah tax return

Example:

as they used on their federal tax return.

Fred and Alice moved to Utah in 2004 due to military orders.

Example 2:

Fred is in the military and Nevada is his home of record. Alice

Doug moved to Utah in May of 2004. His wife, Marlene,

has income from Utah sources. Fred and Alice do not qualify

does not plan to move to Utah. Doug and Marlene do not

to use Special Instructions because Alice retains the Nevada

qualify to use Special Instructions until tax year 2005

domicile of her military spouse, unless Fred changes his

because Doug was only a part-year resident in 2004. They

home of record to Utah. If they file a joint federal return for

must use the same filing status on both their federal and

2004, they must file a joint nonresident Utah return.

Income Tax Special Instructions For Married Couples Where One Spouse Is A Utah Non-Resident - 2004

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