Enter the code on line 1 that matches the filing status of your federal return:
Utah’s income tax domicile rules have changed. Under the new laws, individuals filing a married filing joint return with someone who is a Utah resident is now also considered to be a Utah resident.
For more information, see:
Since Utah does not recognize same-sex marriages, same-sex couples who file federal returns with a married filing status must file their Utah income tax returns with a filing status of single or head-of-household, as appropriate.
In order to calculate their Utah income tax liability, same-sex spouses who file federal returns with a married filing status must recompute their federal income tax liability by completing an "as-if" federal return with a single or head-of-household filing status, as appropriate. Then, use the information from your as-if federal return anywhere instructions on the Utah return refer to information on your federal return. Use this as-if return only as a basis for completing your Utah return. Do not file your as-if return with the IRS or the Tax Commission, but keep it in your records in case of an audit.