Military Personnel Instructions - Utah Page 6
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Example for Nonresident Single Military Personnel
James is a single, nonresident active duty military service member stationed in Utah. In addition to his active duty military pay of
$18,000, James has non-military income from a Utah part-time job of an additional $15,600. His state of domicile is Colorado.
The active duty military pay is excluded from James’ Utah taxable income, but the non-military income is subject to Utah tax.
James is required to fi le a Utah return. His Utah return is calculated as follows:
The following references are to lines on form TC-40:
1. Filing Status = SINGLE
2. Exemptions = 1
3. N/A
4. Adjusted gross income from federal return
$33,600
5. Additions to income from TC-40A, Part 1
0
6. Add lines 4 and 5
33,600
7. State tax refund included on federal form 1040, line 10
0
8. Subtractions from income from TC-40A, Part 2 –
Nonresident active duty military pay, code 82
18,000
Total subtractions (add lines 7 and 8)
(18,000)
9. Utah taxable income – subtract lines 7 and 8 from line 6
15,600
10. Utah tax - line 9 multiplied by 5%
780
11. Personal exemption amount for Utah
3,038 *
12. Federal standard or itemized deductions
6,300
13. Add line 11 and line 12
9,338
14. State income tax deducted on federal Schedule A, line 5
0
15. Subtract line 14 from line 13
9,338
16. Initial taxpayer tax credit - multiply line 15 by 6%
560
17. Base phase-out amount
13,867
18. Subtract line 17 from line 9
1,733
19. Multiply line 18 by 1.3%
23
20. Taxpayer tax credit - subtract line 19 from line 16
537
21. N/A
22. Utah income tax - subtract line 20 from line 10 (also enter on TC-40B, line 34)
243
23. Apportionable nonrefundable credits
0
24. Net Utah tax
243
The following references are to lines on form TC-40B:
Col. A
Col. B
17. Utah total income (Column A)
15,600
Total income (Column B)
33,600
32. Utah subtractions from income (Column A)
0
Total subtractions from income (Column B)
18,000
This is the nonresident active duty military pay from TC-40A, Part 2, code 82
35. Utah income (Column A – line 17 less line 34)
15,600
Total income (Column B – line 17 less line 34)
15,600
36. Ratio – line 34, Column A divided by line 35, Column B
1.0000
37. Utah tax from TC-40, line 24
243
38. Nonresident Utah tax - line 37 multiplied by ratio on line 36
243
This is the Utah tax to be entered on TC-40, line 25.
* Utah exemption amount for 2016 is $3,038 (75% of federal exemption of $4,050).
See the Utah Individual Income Tax Return on pages 8 through 10
57
page 6
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