Nation/Tribe Code

1 Confederated Tribes of the Goshute Reservation

2 Navajo Nation Reservation

3 Paiute Indian Tribe of Utah

4 Skull Valley Band of Goshute Indians

5 Ute Indian Tribe

6 Other tribe

Keep all records and documents to support this subtraction.

(78) Railroad Retirement Income (UCA §59-10-114(2)(d))

Federal law does not permit states to tax railroad retirement, disability income, unemployment income, and sickness benefits received from the Railroad Retirement Board and reported on form RRB-1099.

Railroad retirement pensions are deductible only if taxed on the federal return. If you received pension payments, disability income or unemployment payments under the Railroad Retirement Act and report all or part of the amount received as income on federal form 1040 or 1040-SR, lines 5b and/or 6b, you may deduct that amount from Utah income. If amounts from sources other than railroad retirement are included on these lines on your federal return, only deduct the amount of railroad retirement reported on these lines.

(79) Equitable Adjustments (UCA §59-10-115(2))

Enter any qualified equitable adjustment needed to prevent paying double tax. Attach an explanation.

TIP: Do not use this subtraction to deduct the income of a nonresident spouse. File TC-40B, Non or Part-year Resident Schedule.

(82) Nonresident Active Duty Military Pay (50 USC §4001)

Nonresident service members do not pay Utah income tax on active duty military pay. Deduct the amount of active duty military pay included in your federal adjusted gross income on TC-40A, Part 2, using code 82.

See instructions for TC-40B and Pub 57, Military Personnel Instructions .

(85) State Tax Refund Distributed to Beneficiary of Trust (UCA §59-10-114(2)(c))

Enter any state tax refund distributed to you by a resident trust if the refund was used to compute federal income of the resident trust for the year.

(88) Nonresident Military Spouse Income (50 USC §4001)

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

not a resident of Utah,

not also a service member, and

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.

See Pub 57, Military Personnel Instructions .

(89) FDIC Premiums (UCA §59-10-114(2)(i))

You may subtract from income FDIC premiums that were not allowed as a deduction on your federal return under IRC 162(r).

(90) Previously-taxed Retirement Income (UCA §59-10-114(2)(j))

WARNING: Most filers do not qualify for this subtraction. This subtraction is for very rare cases where Utah taxes retirement income derived from contributions to a retirement plan that were previously taxed by another state.

Enter the amount of any distribution from a qualified IRC Section 401(a) retirement plan that is included in your federal adjusted gross income if, in the year it was paid into the plan, the amount was:

not included in your federal adjusted gross income; and

taxed by another state, the District of Columbia, or a possession of the United States.