Military Pay (code 82)

• Nonresident Active Duty Pay (code 82)
  This must be deducted from Utah income by completing TC-40S, Part 2, using code 82, before calculating the Utah income tax.
• Note: National Guard and Reserve Military Pay (code 83) was for 2005 returns only; it does not apply to other tax years.

Nonresident Active Duty Pay (code 82)

UC §59-10-116

When active duty military service pay is received by a nonresident, the active duty pay is not taxable on the Utah return. The amount of active duty military pay, if it is included in the federal adjusted gross income, should be deducted on TC-40S, Part 2, using code 82.

In addition, the nonresident must complete a Utah TC-40C and include in the federal column on line 30 the amount of military income included in their federal income.

If the nonresident files a paper return, both the TC-40C and TC-40S must be attached to the return. Also include a copy of the active duty military W-2.

For more information see Publication 57.