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Couples that qualify to use Special Instructions may file a federal return as married filing joint and file Utah returns as married filing separate. Couples that do not qualify to use Special Instructions must file the Utah return using the same filing status as the federal return.
To file using Special Instructions, one spouse must be a full-year Utah resident and the other spouse must be a nonresident. If either spouse is a part-year resident, they cannot file using Special Instructions. Detailed instructions and examples are contained in Publication 49, Income Tax Special Instructions for Married Couples.
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