You can claim a Utah income tax credit on military retired pay that is included in your federal adjusted gross income. The credit is your federally taxable military retired pay multiplied by 0.0455, which is 4.55 percent.
There is nothing to file in advance. Claim the credit on your Utah individual income tax return when you file, using the retirement credit lines of the return.
Your Form 1099-R showing the military retired pay, and your federal return showing the amount included in your federal adjusted gross income.
