Nonresident Military Spouse Income (code 88)

50 USC §4001

Also see Pub 57, Military Personnel Instructions

The income of a service member’s spouse is exempt from Utah tax if the spouse is:

1. not a resident of Utah,
2. not also a service member, and
3. in Utah solely to be with the service member serving under military orders.

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 33.