The following instructions apply to a married couple where one spouse is a full-year resident and the other is a full-year nonresident of Utah

To file using Special Instructions for Married Couples, one spouse must be a full-year Utah resident and the other spouse must be a full-year nonresident. If either spouse is a part-year resident, you cannot file using these Special Instructions.

Couples who qualify to use the Special Instructions may file a federal return as married filing joint but separate Utah returns as married filing separate. Couples who do not qualify to use the Special Instructions must file the Utah return using the same filing status as their federal return.

Special Instructions also apply for the tax calculation of military personnel where the taxpayer (or spouse if filing a joint return) has Utah non-military income to report.

See Tax Commission Pub 49, 2011 Special Instructions for Married Couples Where One Spouse is a Utah Nonresident for detailed instructions and examples that will assist in preparing your 2011 Utah individual income tax return.

These Special Instructions also apply to any returns for prior years that are open under the statute of limitations, including any appeals, late filings, or amended returns.