The nonresident spouse of a nonresident active military service member may be exempt from Utah tax on income received in Utah under certain conditions. See instructions.
If one spouse is a full-year Utah resident and the other spouse is a full-year nonresident, they may ﬁle their federal return as married ﬁling jointly and ﬁle their Utah returns as married ﬁling separately. See Pub 57, Military Personnel Instructions. If either spouse is a part-year resident, they cannot ﬁle using these special instructions but must ﬁle their Utah return using the same ﬁling status as on their federal return.