This must be deducted from Utah income by completing TC-40A, Part 2, using code 82, before calculating the Utah income tax.
If you are a nonresident receiving active duty military service pay, your active duty pay is not taxable on the Utah return. The amount of active duty military pay is deducted on TC-40A, Part 2, using code 82 (if it is included in the federal adjusted gross income).
In addition, you must complete a Utah TC-40B and include the amount of military income included in your federal income in the federal column on line 30.
If you file a paper return, you must attach both the TC-40A and TC-40B to the return. Also include a copy of your active duty military form W-2.
See Publication 57 for more information.
