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Nonresident Military Spouse Income (code 88)


50 USC §4001

Also see Pub 57, Military Personnel Instructions

All income of a service member’s nonresident spouse is exempt from Utah tax ONLY IF:

  1. the spouse and the service member are residents of the same state outside Utah,
  2. the service member is in Utah under military orders, and
  3. the spouse is in Utah solely to be with the service member.

Enter the total income of the nonresident spouse on TC-40A, Part 2, using code 88.

When completing TC-40B, deduct only the Utah income of the nonresident spouse in Column A, line 31.