Special Instructions for Married Couples

A married couple who files a joint federal return may file separate Utah returns ONLY IF:

• one spouse is a full-year Utah resident, AND
• the other spouse is a full-year nonresident.

If either spouse is a part-year resident, you cannot use Special Instructions for Married Couples and your filing status must match your federal return.

Important Note: You cannot use TAP to file using Special Instructions. You must file by paper or electronically using approved tax software.

To file this way, use Special Instructions for Couples, below.

You may also use Special Instructions if the spouse of a Utah resident is a nonresident military service member. See Pub 57, Military Personnel Instructions.

Special Instructions for Couples

1. Complete a federal return “as if” you were filing separately. DO NOT file the “as if” return with the IRS. Use this return ONLY to complete these special instructions.
2. Determine your allocation percentage:
   1. Adjusted gross income on your married filing joint federal return: ___________
   2. Utah resident’s federal adjusted gross income only: ___________
      • For a full-year Utah resident spouse, federal “as if” adjusted gross income.
      • For a nonresident spouse who has Utah income and must file a Utah return, federal adjusted gross income.
   3. Allocation percentage: ___________
      • Divide line B by line A and carry to four decimal places.
3. Follow the line-by-line instructions in this book to complete Utah form TC-40, with the following exceptions:
   1. Box 1 Filing Status – Enter a “9.” This code is not shown on the return but is valid for this special calculation.
   2. Line 4 Federal Adjusted Gross Income – Enter the federal “as if” adjusted gross income from line 2B, above.
   3. Line 5 Additions to Income – Multiply each addition to income by the allocation percentage, above. Enter the additions on TC-40A, Part 1, and carry the total to TC-40, line 5.
   4. Line 7 State tax refund included on federal return – Multiply any state income tax refund on federal form 1040, Schedule 1, line 1 by the allocation percentage, above.
   5. Line 8 Subtractions from Income – Except for codes 82 and 88, multiply each subtraction from income by the allocation percentage, above. Enter the subtractions on TC-40A, Part 2, and carry the total to line 8. If filing for the service member:
      • Subtract the total military pay earned while not a Utah resident that was included in federal adjusted gross income on TC-40A, Part 2, using code 82.
      • Code 88 is not allowed.
   6. Line 11 Utah personal exemption – Multiply the number of qualifying dependents from line 2d by the allocation percentage, above. Then multiply the result by $1,941.
   7. Line 12 Federal standard or itemized deductions – Multiply the deduction claimed on your married filing joint federal income tax return by the allocation percentage, above.
4. Complete Utah form TC-40B using the amounts from your “as if” married filing separate federal return.
5. Complete the rest of the Utah return.
6. Attach a copy of both your married filing joint federal return and your “as if” married filing separate federal return. You do not need to include federal 1040 schedules and supporting documents.