Nonresident Military Spouse Income (code 88)

50 USC ยง4001

Also see Pub 57, Military Personnel Instructions

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:

  1. the nonresident spouse had the same domicile as the nonresident service member prior to moving to Utah,
  2. the nonresident active duty service member is in Utah under military orders, and
  3. 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.