Tax Relief for Members of Armed Forces

General Information

Federal tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones. Utah follows IRS guidelines accordingly.

For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.

See the IRS Web Site for additional federal tax information regarding members of the U.S. Armed Forces.

Notifying the Tax Commission by E-Mail about Combat Zone Service

The Soldiers and Sailors Civil Relief Act (SSCRA) provides service members with additional tax relief including extensions while they are deployed to a combat zone or overseas contingency operation. Utah follows federal qualification guidelines for this tax relief. See IRS publication 3 for information. Utah will put any payment agreements, collection activities, audits, and return filing requirements on hold for the duration of the deployment plus at least 180 days as provided by the IRS guidelines.

You, your spouse, or your representative should contact the Tax Commission by e-mail at if you will be serving in a combat zone or overseas contingency operation and need to request this tax relief. In the e-mail provide your name, stateside address, date of birth and date of deployment. Please do not include your social security number or any other confidential or classified information by e-mail.

The Tax Commission cannot provide tax account information by e-mail. Therefore, we will send responses to any questions about the taxpayer’s account by regular mail to the address we have on record for the person, within two business days. We may provide general answers to questions regarding the status of individual combat zone updates via e-mail.

Please submit general tax law questions to

Nonresident Military Personnel – Tax Relief

If you are in the military and married, and one spouse is a full-year Utah resident and the other is a nonresident, special instructions apply to filing your Utah returns. If you file separate federal returns, you must file separate Utah returns. However, if you file a joint federal return, you may file either joint or separate Utah returns.

See Publication 57, Military Personnel Instructions.

Combat Related Death Credit

If a military service member dies as a result of military service in a combat zone, they may be entitled to a nonrefundable tax credit on their TC-40, Utah Individual Income Tax Return. Click here for more information.

Additional Resources

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we are moving all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!