If you filed a joint federal return, you must file a joint Utah return.

When completing your return, enter on line 1 the code that matches the filing status on your federal return:

• 1040 and 1040A, lines 1 through 5
• 1040EZ, no federal filing status is listed. Select the filing status code 1 or 2, whichever applies

Special Instructions for Married Couples Where One Spouse is a Utah Nonresident

If one spouse is a full-year Utah resident and the other spouse is a full-year nonresident, they may be able to file their federal return as married filing joint and their Utah returns as married filing separate. If either spouse is a part-year resident, they cannot file using these special instructions.

Couples who do not qualify to use these special instructions must file their Utah return using the same filing status as on their federal return.

See Pub 49, Special Instructions for Married Couples Where One Spouse is a Utah Nonresident for instructions on how to code the Utah return, and for examples.