Military Personnel Instructions - Utah (Page 3 of 14) in pdf

If the nonresident non-military spouse meets the require-

b. if the nonresident spouse has no income taxable in

ments above and their income is included in federal adjusted

Utah, they are not required to ﬁ le a Utah return. The

gross income, the income may be subtracted in calculating

resident spouse may ﬁ le a married ﬁ ling separate

Utah taxable income. Enter this subtraction on TC-40A, Part

Utah return using the Special Instructions on page

2, using code 88. See example on page 7.

4 if they choose.

For a nonresident spouse of a Utah resident service mem-

Service member is a nonresident and

ber, see the options in Residency Issues on page 2.

spouse is a Utah resident

1. File a married ﬁ ling separate federal income tax return.

How a Nonresident, Non-military

a. The Utah resident spouse should ﬁ le a married ﬁ ling

Spouse Claims Exemption on

separate Utah income tax return; and

Form W-4

b. the nonresident service member also ﬁ les a married

If the nonresident, non-military spouse of a service mem-

ﬁ ling separate Utah income tax return if they have

ber qualiﬁ es for the exclusion of income from Utah tax and

income that is taxable in Utah.

is paid as an employee, the spouse should give his or her

2. File a married ﬁ ling joint federal income tax return.

employer a federal Form W-4, Employee’s Withholding Al-

a. File a married ﬁ ling joint Utah income tax return sub-

lowance Certiﬁ cate, with the following changes to stop the

tracting the nonresident service member’s active duty

withholding of Utah tax:

military wages on TC-40A, Part 2, using code 82; or

• Mark “Utah Copy” at the top of Form W-4, and

b. the Utah resident spouse may ﬁ le a married ﬁ ling

• Write the words “Utah Exempt” in box 7.

separate Utah income tax return and if the nonresi-

The employer should not withhold any Utah income tax on

dent service member has income taxable in Utah,

wages paid to the spouse after receiving the Form W-4.

the service member may also ﬁ le a married ﬁ ling

separate return.

When Both Service Member and

Spouse are Nonresidents

Nonresident Single Military

Federal law prohibits states from including the active duty

Personnel Calculation

military income of a nonresident service member when

Nonresident military personnel who ﬁ le as single (are not

determining the individual income tax for either the service

married) should follow the line-by-line instructions for com-

member or the service member’s nonresident spouse on a

pleting the TC-40, with the following modiﬁ cations:

married ﬁ ling joint return.

1. Deduct any active duty military pay that was included

If both spouses are nonresidents and are in Utah solely due

in your federal adjusted gross income as a “Subtraction

to the military orders of the service member, they must pay

from Income” on your Utah TC-40A, Part 2. Use code

Utah income taxes on the service member’s non-military

“82” for this subtraction.

income from Utah sources. If the non-resident service mem-

ber does not have any Utah source non-military income and

2. Complete your Utah return through line 24.

the nonresident non-military spouse had the same domicile

3. Calculate the Utah tax for line 25 by completing TC-40B,

as the service member before moving to Utah, they are not

Non or Part-year Resident Schedule.

required to ﬁ le a Utah income tax return.

a. On the TC-40B, Column A, do not include any

See Utah Nonresident Service Member and Utah Nonresi-

nonresident active duty military income included in

dent Service Member’s Non-military Spouse on page 2.

federal income, as this income is not taxable in Utah.

(The subtraction for the excluded military income is

When One Spouse is a Utah

entered on TC-40A, Part 2, using code 82, and is

Resident and the Other is a

included in the total subtractions entered in Column

B, line 32. Do not include this excluded income in

Nonresident

Column A, line 32.)

When one spouse is a full-year Utah resident and the other

b. Calculate the Utah ratio on line 36 by dividing line

is a full-year nonresident, they should determine how to ﬁ le

35, Column A by line 35, Column B. Round this

their Utah return based on the following:

calculation ratio to four decimal places. Do not enter

Service member is a Utah resident and

a decimal greater than 1.0000, and do not enter a

spouse is a nonresident

negative number. (If the amount on line 35 in Column

1. File a married ﬁ ling separate federal income tax return.

A or Column B is zero, enter 0.0000 on line 36.)

a. The Utah resident service member ﬁ les a married

c. Enter on TC-40B, line 37 the tax amount that results

ﬁ ling separate Utah income tax return; and

from subtracting the apportionable nonrefundable

credits shown on TC-40, page 2, line 24 from the tax

b. the nonresident spouse also ﬁ les a married ﬁ ling

shown on TC-40, page 2, line 23.

separate Utah income tax return if they have income

that is taxable in Utah.

d. Multiply the tax entered on TC-40B, line 37 by the ratio

(decimal) on line 36 and enter the result on line 38.

2. File a married ﬁ ling joint federal income tax return.

This is your Utah tax. Enter this tax on TC-40, line 25.

a. File a Utah married ﬁ ling joint income tax return

4. Complete the balance of the Utah return per TC-40

treating the spouse as a Utah resident for Utah tax

instructions. (See the example on page 6.)

purposes; or

page 3

Military Personnel Instructions - Utah Page 3

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