What is Utah's Combat Related Death Credit?

If you are filing this return on behalf of a military service member who died as a result of military service in a combat zone, you can claim the Combat Related Death Credit for the amount of tax liability attributable to the deceased service member.

To qualify for the credit, all of the following conditions must be met:

1. The military service member must have been in an active or reserve component of the United States Army, Navy, Air Force, Marine Corps, Coast Guard or Space Force;
2. The combat related death must have occurred on or after Jan. 1, 2010;
3. The death must have occurred while the military servicemember was serving in a combat zone, or be the result of a wound, disease, or injury incurred while serving in a combat zone; and
4. The service must have been on or after the date declared by the President of the United States by Executive Order as a combat zone, and on or before such designation is terminated by the President.

If this return is only for the deceased service member, the credit is equal to your Utah tax liability.

If married filing jointly, use the following calculation to determine the allowable credit:

1. Total AGI on joint federal return (You can see your AGI on line 7 of your Federal return or the Summary Tab):
2. AGI of deceased military member (If you don't have any special adjustments this will be the income earned by your deceased spouse.):
3. Allocated percentage - divide line 2 by line 1:
4. Utah Tax Liability:
5. Combat Related Death Credit - multiply line 3 by line 4: