Military Personnel Instructions - Utah
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14tax.utah.gov
Publication 57
Revised 9/16
Military Personnel Instructions
• Taxation of military compensation and benefi ts
• Filing requirements and deadlines
Utah State Tax Commission
210 North 1950 West
If you need an accommodation under the Americans
Salt Lake City, Utah 84134
with Disabilities Act, email taxada@utah.gov, or call
801-297-7705
801-297-3811 or TDD 801-297-2020. Please allow
1-800-662-4335 ext. 7705
three working days for a response.
tax.utah.gov
Contents
General Information
Federal tax laws provide special benefi ts for active members
General Information ......................................................................... 1
of the U.S. Armed Forces, including those serving in combat
Utah Treatment .......................................................................... 1
zones.
Defi nitions ........................................................................................ 2
See IRS Publication 3, Armed Forces’ Tax Guide, on the
Residency Issues ............................................................................ 2
IRS web site at irs.gov/publications/p3/index.html for
Income Taxable in Utah ................................................................... 2
additional federal tax information regarding members of the
Utah Resident Service Member ................................................. 2
U.S. Armed Forces, including tables of items included and
Utah Nonresident Service Member............................................ 2
excluded from federal income.
Utah Nonresident Service Member’s Non-military Spouse ........ 2
How a Nonresident, Non-military Spouse Claims
Utah Treatment
an Exemption on Form W-4 ....................................................... 3
When Both Service Member and Spouse are Nonresidents ..... 3
If income is included in federal adjusted gross income, it is
When One Spouse is a Utah Resident and the Other
automatically included in Utah income. Conversely, if income
is a Nonresident ......................................................................... 3
is excluded from federal taxation, it is also excluded for Utah
purposes. An example of this excluded income is the death
Nonresident Single Military Personnel Calculation .......................... 3
Nonresident Married Military Personnel and Spouse Calculation ... 4
gratuity paid to a survivor of a member of the Armed Forces
Special Instructions When One Spouse is a Utah Resident
which is not taxable on the federal return, and, therefore,
and the Other is a Nonresident ........................................................ 4
nontaxable on the Utah return also.
Utah Combat Related Death Tax Credit .......................................... 5
The active duty military wages of a Utah nonresident service
Service that Qualifi es for an Extension of Deadline ........................ 5
member may be deducted from his or her federal income on
Signing Returns ............................................................................... 5
the Utah return. If the service member is married to a non-
Where to Get Help ........................................................................... 5
resident spouse with whom they are fi ling a joint Utah return,
Examples ......................................................................................... 6
all income of the nonresident spouse is also deducted from
Example for Nonresident Single Military Personnel ................... 6
their federal income on the Utah return.
Example for Nonresident Married Military Personnel
Taxpayers generally must fi le their Utah return using the
and Spouse ................................................................................ 7
same fi ling status as used on their federal return. However,
TC-40 Return, nonresident single ................................................... 8
for military families, if one spouse is a full-year Utah resident
Schedule TC-40A, nonresident single ............................................. 9
and the other is a nonresident, they may fi le their Utah return
Schedule TC-40B, nonresident single ........................................... 10
as married fi ling separately even though they fi led their fed-
TC-40 Return, nonresident married ............................................... 11
eral return as married fi ling jointly. See Special Instructions
Schedule TC-40A, nonresident married ........................................ 12
When One Spouse is a Utah Resident and the Other is a
Schedule TC-40B, nonresident married ........................................ 13
Nonresident on page 3.
Special Instructions Worksheet ..................................................... 14
For tax years beginning on or after Jan. 1, 2010, Utah allows
a nonrefundable tax credit for the tax liability attributable to
the income of a service member who is killed in or as a re-
sult of serving in a combat zone. See details on page 5.
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