Below is a list of Utah's subtractions from income:
Native American Income
A member of a Native American tribe in Utah who lives and works on the reservation on which he/she is an enrolled member is exempt from Utah income tax on the reservation income.
Railroad Retirement Income
Railroad benefits are not taxed on your Utah return. Railroad retirement pensions are only deductible if they have been taxed on your federal return.
Enter any qualified equitable adjustment needed to prevent suffering a double tax.
Nonresident Active Duty Military Pay
Active duty military service pay received by a nonresident is not taxable on the Utah return.
State Tax Refund Distributed to Beneficiary of Trust
Enter any state tax refund distributed to a beneficiary of a resident trust to the extent the tax was included in computing federal income of the resident trust for the year.
Nonresident Military Spouse Earned Income
All Utah income of the nonresident spouse of a nonresident active duty military service member may be exempt from Utah tax if the following conditions are met: the nonresident spouse had the same domicile as the nonresident service member prior to moving to Utah, the nonresident active duty service member is in Utah under military orders, AND the nonresident spouse is in Utah to be with their military spouse.
If the nonresident military spouse qualifies for this exemption, all their income is exempt from Utah tax. (This income may still be taxable for federal purposes and may be taxed in the state of residence.)
For additional information regarding these subtractions, please click here.