To file using Special Instructions, 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, they cannot file using Special Instructions.
Couples that qualify to use Special Instructions may file a federal return as married filing joint and file Utah returns as married filing separate. Couples that do not qualify to use 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.
Utah State Tax Commission Publication 49, 2007 Special Instructions for Married Couples Where One Spouse is a Utah Nonresident has been provided to assist qualified nonresident taxpayers prepare their 2007 Utah individual income tax returns, and contains detailed instructions and examples. 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.
