image_print

Filing Status & Mixed Residency

Instructions

If you filed federal form:

  • 1040, enter the code that matches the filing status from your federal return.
  • 1040NR or 1040NR-EZ, enter “1” (Single), regardless of your marital status.
  • 1040NR -AND- you are a qualifying widow(er) who marked box 6 on your federal return, enter “5” (Qualifying Widow(er).

Use one of these codes for your filing status:

1 – Single
2 – Married filing jointly
3 – Married filing separately
4 – Head of household
5 – Qualifying widow(er)
9 – Special Instructions for Couples (see below)

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, who in the current tax year and for the three prior years:
    • did not own property in Utah
    • was not in Utah for more than 30 days in a year
    • did not earn income from Utah
    • did not vote in a Utah election
    • did not have a Utah driver’s license

Special Instructions may also be used if the spouse of a Utah resident is a nonresident military servicemember. See Publication 57, Military Personnel Instructions.

Special Instructions for Couples

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

  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 form 1040 – 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 2c by the allocation percentage, above. Then multiply the result by $579.
    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. If filing a paper return, 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.