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Utah Nonresident Spouse Limit

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Question
Utah Nonresident Spouse Limit

Answer

All income of a service member’s nonresident spouse is exempt from Utah income tax ONLY IF:

1. the spouse and the service member are residents of the same state outside Utah;

2. the service member is in Utah under current military orders; and

3. the spouse is in Utah solely to be with the service member.

NOTE: A qualifi ed nonresident spouse should fi le a federal W-4 form with their employer marked “Utah Only - Exempt military spouse” to end Utah withholding on their income.

When reporting a qualified nonresident spouse’s income:

1. Include all of the spouse’s income on line 8 of the Utah TC-40 return.

2. Report the subtraction on Utah form TC-40A, Part 2, using subtraction code 88.

3. Report all of the spouse’s income on schedule TC-40B in Column B-Total. If the income was from a Utah source, also report it in the Utah column. Subtract the income included in each column on line 32


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Article Details
Views: 1723 Created on: Jun 15, 2013
Date updated: Dec 17, 2019
Posted in: States, Utah

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