Nonresident Military Spouse Income (code 88)
All income of the nonresident spouse of a nonresident active duty military service member may be exempt from Utah tax if the following conditions are met:
- the nonresident spouse had the same domicile as the nonresident service member prior to moving to Utah,
- the nonresident active duty service member is in Utah under military orders, and
- the nonresident spouse is in Utah to be with their military spouse.
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.