Military Personnel Instructions - Utah Page 14
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14Special Instructions Worksheet
Use the following worksheet to assist in completing your Utah income tax return. See instructions on page 4.
PART 1 - Allocation Percentage
1. Adjusted gross income on joint federal return for both taxpayers . . . . . . . . . . . . . . . . . . . . 1
___ __ __ _ _
2. Federal “as if” adjusted gross income of full-year Utah resident spouse only . . . . . . . . . . . 2
___ __ __ _ _
3. Allocation percentage (divide line 2 by line 1 (carry to four decimal places) . . . . . . . . . . . . 3
__ . __ _ _ _ _ _ _
Use the percentage calculated on line 3 above to allocate the following on your Utah return:
• Additions to income - enter only the allocated amount on TC-40A, Part 1.
• Subtractions from income - enter only the allocated amount on TC-40A, Part 2.
• Standard or itemized deductions - enter only the allocated amount on TC-40, line 12.
• State income tax deducted as an itemized deduction on federal form 1040, Schedule A, line 5 - enter only the allocated
amount on TC-40, line 14.
PART 2 - Utah Exemption Amount
1
4. Total exemption amount deducted on your “as if” federal return
. . . . . . . . . . . . . . . . . . . . 4
___ __ __ _ _
2
5. Number of exemptions claimed on your “as if” federal return
. . . . . . . . . . . . . . . . . . . . . . . 5
___ __ __ _ _
6. Full-year Utah resident spouse exemption amount - divide line 4 by line 5 . . . . . . . . . . . . . 6
___ __ __ _ _
7. Number of dependent(s) entered on TC-40, line 2c and line 2d . . . . . . . . . . . . . . . . . . . . . 7
___ __ __ _ _
8. Multiply number of dependents on line 7 by the amount on line 6 . . . . . . . . . . . . . . . . . . . 8
___ __ __ _ _
9. Multiply line 8 by allocation percentage on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
___ __ __ _ _
10. Add lines 6 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 ___ __ __ _ _
11. Multiply the amount on line 10 by .75 (75%). Enter this amount on TC-40, line 11 . . . . . . . 11 ___ __ __ _ _
1
Form 1040, line 42
Form 1040A, line 26
Form 1040EZ - if you checked either box on line 5, enter the amount from line F on the back of your Form 1040EZ. If you did
not check a box on line 5, enter $4,050.
2
Form 1040, line 6d
Form 1040A, line 6d
Form 1040EZ - enter “1” minus the number of boxes checked on line 5 of your form 1040EZ
Nonresident Spouse Instructions
If the nonresident spouse has Utah income and must fi le a Utah return, make these changes to the above worksheet:
1. Change the reference on line 2 to: Federal adjusted gross income of nonresident spouse only.
2. Change the reference on line 4 to: Nonresident spouse only “as if” exemption amount.
IMPORTANT: Be sure to enter “9” as your fi ling status on TC-40, line 1, to identify you are using Special Instructions for
Military Service Members.
57
page 14
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