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Show 1990 TAXES Feb. 15, 1991 H;i!top Times 0 0 0 Each year, military personnel stationed in Utah and Utahns serving in the armed forces outside of the state wonder whether they must file a Utah state income tax return. The Utah State Tax Commission says the answers are fairly simple, if you ask yourself a few questions: D Am I a Utah rtsidtnt? Utah residents who go into military service do not lose their Utah residency solely by being absent from Utah due to military orders. They are still liable for filing resident income tax returns in Utah on all income, regardless of source. If an income tax is required to be paid to another state on nonmilitary income, a credit is allowed for the tax paid to the other state. Nonresidents who are stationed in Utah solely due to military orders are not subject to tax on their military pay in Utah. However, if nonresident military personnel residing in Utah earn income from Utah sources other than active military service pay they are required to file nonresident returns and pay any tax due. A Utah resident in military service, stationed outside the United States, will be granted a waiver of penalty for late filing if the return is filed on or before the 15th day of the fourth month after the taxpayer's return to the United States or his discharge date, whichever is earlier. Interest would still be ow: ing on any unpaid amounts from the original due date of the return until the tax is paid. What if my spouse earns an income in Utah? Any income of a resident spouse is taxable by the State of Utah. If a spouse is a nonresident, any income from Utah sources is taxable by the State of Utah. Any income of the spouse is taxable by Utah during the period of residency. CI What if my spouse is a Utah resident and I 2 am not? The following filing procedure should be followed when one spouse is a resident and the other spouse is a nonresident or part-yea- r resident: 1. If you file separate federal returns, you should file separate Utah returns. 2. If you file a joint federal return, you may elect to file a joint Utah return or you may file separate returns with Utah. If you file a joint return with Utah, you must include all income of both spouses as reported on your federal return. How do we file a joint federal return and separate Utah returns? If a joint federal return is filed and you chose to file separate Utah returns, you must compute your state taxable incomes as though your federal income had been computed separately, as follows: 1. First, you must determine the amount of the Vakntines Si full-yea- Tax Commission. m TIM) cpKiESoinrGvnr'S c BUY NOW PAY LATER FREE 90 DAY INTEREST Wranglers LS Shirts our customers Select group plaid & stripe: And this year we have two great reasons to celebrate 1. 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Unless the separate earnings of the spouses are clearly evident from attached W-- forms, etc., you need to attach a statement to each spouse's return showing a breakdown of the items and amounts of the federal adjusted gross income pertaining to each spouse. 2. Next, determine the amount of federal taxable income for each spouse. Each spouse's percentage of the standard or itemized deductions is the same as that which each spouse's own Federal Adjusted Gross Income FAG I bears to their combined total FAG I. For example: If the husband earns 80 percent of the couple's FAG I, his portion of the total itemized"-deductionwould be 80 percent. The wife's portion would be 20 percent of the total itemized deductions. The same ratio applies for claiming dependents. Each spouse claims his or her own exemption, plus his or her portion of the exemptions for dependents. 3. Next, each spouse must make the additions, subtractions and equitable adjustments applicable to their own return. For the nonresident or part-yea- r resident spouse, the Utah income tax is a percentage of the amount that would be his or her Utah income tax as if the r resident. The Utah portion taxpayer were a I of the FAG is the portion that was derived from Utah sources or was received while a Utah resident. Editor's nota: Article courtesy of the Utah State resident part-yea- r $5998 2246 Washington In Ogden Select Group Men's Students & Children's $5 $3 off Off Ladies Select Group, Slightly irregular Colored Wranglers $19 98 Hurricane Wash $24 98 Western Phone 394-577- 3 3 |