Military Personnel Instructions - Utah (Page 4 of 14) in pdf

Nonresident Married Military

be prorated, it may not be advantageous for military couples

to use these special instructions. See the alternatives in

Personnel and Spouse

When One Spouse is a Utah Resident and the Other is a

Calculation

Nonresident on page 3.

Nonresident military personnel who ﬁ le as married ﬁ ling joint

To qualify to use these Special Instructions, you must meet

with their nonresident non-military spouse should follow the

all the following conditions:

line-by-line instructions for completing the TC-40, with the

1. You are a service member or the spouse of a service

following modiﬁ cations:

member.

1. Deduct any active duty military pay that was included

2. You have ﬁ led a married ﬁ ling joint federal income tax

in your federal adjusted gross income as a “Subtraction

return.

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

3. You have a spouse who is a nonresident of Utah.

“82” for this subtraction.

4. You must be a full-year Utah resident.

2. The nonresident non-military spouse is considered to

have the same domicile as the service member. Deduct

Taxpayers who qualify to use these special instructions

any income of the spouse as a “Subtraction from Income”

should follow the line-by-line instructions for completing the

on your Utah TC-40A, Part 2. Use code “88” for this sub-

TC-40, with the following modiﬁ cations:

traction.

1. Complete a federal return “as if” ﬁ ling a married ﬁ ling

3. Complete your Utah return through line 24.

separate return. List only the income and deductions of

the taxpayer or spouse, not both. Do not ﬁ le this return

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

with the IRS; it is only used for the purpose of com-

Non or Part-year Resident Schedule.

pleting the Utah return.

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

2. Fill out the Special Instructions Worksheet on page 14.

active duty military income included in federal income,

as this income is not taxable in Utah. (The subtraction

3. Enter both the taxpayer and spouse names and social

for the excluded military income is entered on TC-40A,

security numbers on the TC-40, Utah Individual Income

Part 2, using code 82, and is included in the total sub-

Tax Return. Enter the name and social security number

tractions entered in Column B, line 32. Do not include

of the taxpayer for whom the return is being prepared on

this excluded income in Column A, line 32.)

the top line.

b. Include any nonresident military spouse income in TC-

4. Box 1, Filing Status – Enter a “9.” This code is not shown

40B, Column A if earned or received while living in Utah

on the return but is valid for this special calculation.

(lines 1 through 15, whichever applies), and subtract the

5. Box 2, Exemptions – Enter a “1” for Yourself and a “0”

total of this Utah income in Column A, line 32.)

for your spouse. If you also claimed dependents on your

c. Include the total nonresident military spouse income

“as if” federal income tax return, enter the same number

received from all sources in TC-40B, Column B (lines

under Dependents. If you can claim the additional Utah

1 through 15, whichever applies), and subtract the

exemption for a dependent claimed who has a disability,

total nonresident military spouse income from all

enter that number in the fourth box. Total the number of

sources on TC-40A, Part 2, using code 88 and in

exemptions entered.

Column B, line 32.

6. Line 4, Federal Adjusted Gross Income – Enter the feder-

d. Calculate the Utah ratio on TC-40B, line 36 by divid-

al “as if” adjusted gross income shown on the Worksheet.

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

7. Line 5, Additions to Income – Multiply each addition to

this calculation ratio to four decimal places. Do not

income by the percentage calculated on the Worksheet.

enter a decimal greater than 1.0000, and do not enter

Enter the additions on TC-40A, Part 1, and carry the total

a negative number. (If the amount on line 35 in Col-

to TC-40, line 5.

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

8. Line 7, State tax refund included on federal form 1040 –

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

Multiply any state income tax refund reported on federal

from subtracting the apportionable nonrefundable

form 1040, line 10 by the percentage calculated on the

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

Worksheet. Enter the result on line 7.

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

9. Line 8, Subtractions from Income – Except for codes 82

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

and 88, multiply each subtraction from income by the per-

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

centage calculated on the Worksheet. Enter the subtrac-

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

tions on TC-40A, Part 2, and carry the total to line 8.

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

If ﬁ ling for the service member:

instructions. (See the example on page 7.)

a. Subtract the total active duty military pay earned while

not a Utah resident that was included in federal ad-

Special Instructions When One

justed gross income on TC-40A, Part 2, using code 82.

Spouse is a Utah Resident and

b. Code 88 is not allowed.

the Other is a Nonresident

10. Line 11, Exemption Amount – Enter the exemption

amount calculated in Part 2 of the Worksheet.

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

nonresident and they ﬁ led a married ﬁ ling joint federal in-

11. Line 12, Federal Standard or Itemized Deductions – Mul-

come tax return, they may elect to ﬁ le their Utah income tax

tiply the deduction claimed on your joint federal income

return as married ﬁ ling separate using these Special Instruc-

tax return by the percentage calculated on the Work-

tions. However, because some items on the Utah return may

sheet. Enter the result on line 12.

page 4

Military Personnel Instructions - Utah Page 4

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