Equitable Adjustments – Subtractions from Income (code 79)
Enter any qualified equitable adjustment needed to prevent paying double tax. Attach an explanation of any equitable adjustment claimed.
Example: If you take a deduction on your current year federal return, but a deduction was taken for the same amount on the previous year Utah return, you must report an equitable adjustment to prevent the deduction from being claimed twice on your Utah return (prior year and current year).
Do not use this subtraction to deduct the income of a nonresident spouse. File TC-40B, Non or Part-year Resident Schedule.