If you are filing a Utah return on behalf of a service member who died as a result of service in a combat zone, you may be able to claim a credit for the tax owed in the year of the death. The Learn more page includes the Combat Related Death Tax Credit Calculation table you use to work out the amount.
Claim the credit on the Utah return you file for the service member for the year of death, using the Combat Related Death Tax Credit Calculation table on the Utah income tax website.
The service member’s casualty documentation or death certificate, evidence of the combat zone service, and the tax records needed to complete the return.