If you are a nonresident married to a nonresident active duty service member, the income you earn in Utah is exempt from Utah income tax. You can also choose your state of residence for tax purposes from three options: your service member spouse’s state of residence, your own state of residence, or your service member’s permanent duty station.
There is nothing to apply for in advance. Follow the nonresident military spouse instructions in Utah Publication 57 when you file, and claim the exemption on your Utah return. If Utah tax was withheld from your wages, file a Utah return to claim the refund.
Your marriage certificate, your spouse’s military orders assigning them to Utah, and proof of the state of residence you are claiming.
