Filing Status & Mixed Residency
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
If either spouse is a part-year resident, they cannot use Special Instructions for Couples and their filing status must match their federal return.
- 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.
- Determine your allocation percentage:
- Adjusted gross income on your married filing joint federal return: ___________
- 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.
- Allocation percentage: ___________
- Divide line B by line A and carry to four decimal places.
- Follow the line-by-line instructions in this book to complete Utah form TC-40, with the following exceptions:
- Box 1 Filing Status – Enter a “9.” This code is not shown on the return but is valid for this special calculation.
- Line 4 Federal Adjusted Gross Income – Enter the federal “as if” adjusted gross income from line 2B, above.
- 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.
- 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.
- 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.
- 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.
- 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.
- Complete Utah form TC-40B using the amounts from your “as if” married filing separate federal return.
- Complete the rest of the Utah return.
- 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.