Military Personnel Instructions - Utah (Page 5 of 14) in pdf

12. If ﬁ ling for the service member:

Calculation of Combat Related Death

Credit for Joint Return

• If the service member is a nonresident, include the

1. Adjusted gross income

TC-40B, Non or Part-Year Resident Schedule with the

on joint federal return ....................

$_ _ _ _ _ _ _

Utah return. Report all income earned or received from

Utah sources, except active duty military pay, in the

2. Federal adjusted gross income

Utah column. Do not report any active duty military pay

of deceased military member ........

$_ _ _ _ _ _ _

in the Utah column. This income is subtracted on the

3. Allocation percentage –

TC-40A, Part 2, using code 82 and entered in the Total

divide line 2 by line 1 .....................

_ . _ _ _ _

column only on TC-40B, line 32.

4. Amount of tax liability from

• If the service member is a Utah resident, report all

TC-40, line 22 ................................

$_ _ _ _ _ _ _

income earned or received during the year, including

5. Combat Related Death Credit –

the active duty military pay. Any active duty military pay

multiply line 4 by line 3 ..................

$_ _ _ _ _ _ _

received while not a resident of Utah is subtracted on

TC-40A, Part 2, using code 82.

Enter this amount on TC-40A, Part 4, using code 25.

13. If ﬁ ling for the spouse of a service member:

Note: You may use a different method of allocating the tax

liability if that method more accurately reﬂ ects the deceased

• If the spouse is a nonresident, include the TC-40B,

service member’s tax liability.

Non or Part-Year Resident Schedule with the Utah

return. Report all income earned or received from Utah

Service that Qualifies for an

sources while not a Utah resident, plus all income

earned or received from all sources while a Utah resi-

Extension of Deadline

dent.

Utah allows personnel serving in a combat zone or contin-

• If the spouse is a Utah resident, report all income

gency operation the same extension deadline allowed by

earned or received during the year.

the IRS. See IRS Publication 3, Armed Forces’ Tax Guide

14. Complete the balance of the Utah return using the regu-

(irs.gov/publications/p3/index.html).

lar TC-40 instructions.

If you qualify for combat zone relief, you may notify us of your sta-

15. If ﬁ ling a paper return, attach a copy of the Worksheet

tus through a special e-mail address: combatzone@utah.gov.

to your Utah return. Keep copies of the Worksheet and

Provide your name, stateside address, date of birth, and date of

the “as if” married ﬁ ling separate federal return in your

deployment to the combat zone. You, your spouse or an autho-

records in case of an audit.

rized representative may make this notiﬁ cation.

The Tax Commission cannot provide tax account information

Utah Combat Related Death

by e-mail. Therefore, we will reply to any questions within two

business days by regular mail to the address we have on re-

Tax Credit

cord. We may provide general answers to questions regard-

For tax years beginning on or after Jan. 1, 2010, a military

ing the status of individual combat zone updates via e-mail.

service member who dies as a result of military service in a

combat zone may claim a nonrefundable tax credit equal to

Signing Returns

their tax liability in the year of death.

You (and your spouse, if ﬁ ling a joint return) must sign the

To qualify for the credit, all of the following conditions must

return. You may also authorize someone to sign for you by

be met:

granting a power of attorney.

1. The military service member must have been in an active

Rules about ﬁ ling Utah returns follow federal rules for a military

or reserve component of the United States Army, Navy,

spouse who is serving overseas, in a combat zone or in a quali-

Air Force, Marine Corps, or Coast Guard;

ﬁ ed hazardous duty area, or is in missing status or incapacitated,

2. the combat related death must have occurred on or after

or who died during the year. See IRS Publication 3 for details.

Jan. 1, 2010;

3. the death must have occurred while the military service

Where to Get Help

member was serving in a combat zone, or be the result

If you have other questions about Utah’s treatment of military

of a wound, disease, or injury incurred while serving in a

personnel, please contact us at the address or telephone

combat zone; and

numbers below.

4. the service must have been on or after the date declared

Utah State Tax Commission

by the President of the United States by Executive Order

210 N 1950 W

as a combat zone, and on or before such designation is

Salt Lake City UT 84134

terminated by the President.

801-297-7705, phone in the Salt Lake area

If the ﬁ ling status on the return is single, head of household

1-800-662-4335, ext. 7705, outside the Salt Lake area

or married ﬁ ling separately, the credit is equal to the tax li-

801-297-6357, fax

ability shown on line 22. Enter this amount on TC-40A, Part

taxmaster@utah.gov

4, using code 25.

You can also get information about federal tax treatment at:

If the return is ﬁ led as married ﬁ ling joint (deceased service

member and spouse), calculate the credit as follows:

• Soldiers’ and Sailors’ Civil Relief Act of 1940, United States

Code, Title 50, Section 573.

• Utah Service Members’ Civil Relief Act, Utah Code, Title

39, Chapter 7.

page 5

Military Personnel Instructions - Utah Page 5

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