All income of a service member’s nonresident spouse is exempt from Utah tax ONLY IF:
- the spouse and the service member are residents of the same state outside Utah,
- the service member is in Utah under military orders, and
- 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.