Utah Military and Veteran Benefits

 

State Taxes 
Education Benefits
Employment Benefits
Unemployment Compensation
Department of Public Safety Benefits
Health and Insurance Benefits
Parks and Recreation Benefits
Utah Military Resource Locator
Miscellaneous Benefits
Veterans Administration (VA) Medical Facilities
Resources

Summary of Utah Military and Veterans Benefits: Utah offers special benefits for its military Service members and Veterans including Disabled Veteran Property Tax Exemptions, Utah National Guard Tuition Scholarship Program, Veterans Job Preference, State Education and Tuition Assistance, Free Admission to State Parks (Honor Pass), Vehicle Tags, as well as Hunting and Fishing License privileges. Eligibility for some benefits may depend on residency, military component and Veteran disability status.

 

Utah Military and State Benefit Highlights and Eligibility

What are my Utah Military and Veteran State Tax Benefits? 

Utah State Taxes on Military Retired Pay : ( UC §59-10-1019 ) Utah treats military retirement pensions as taxable income and does not offer any additional credits for Veteran retirees other than for retirement in general.

Retirement Credit for Taxpayers Age 65 and Over: A taxpayer age 65 or over as of December 31, 2018, may be able to claim a non-refundable tax credit of up to $450. If a married couple is filing a joint return and are both age 65 or over, they may claim a credit of up to $900. This credit is limited by the total of your modified adjusted gross income, nontaxable interest income, and any additions to income reported on TC-40A, Part 1. The credit will be phased-out by a percentage of the excess of your modified gross income, over a certain amount based on filing status.

Retirement Credit for Taxpayers Under Age 65: A taxpayer who meets the following requirements and receives eligible retirement income during the year may be able to claim a non-refundable tax credit of up to 6 percent of eligible retirement income or $288 if lesser:

  • The taxpayer must have been born before January 1, 1953;

  • The taxpayer must be under the age of 65 as of December 31, 2018; and

  • The taxpayer must have received eligible retirement income from one or more of the sources listed below.

Eligible retirement income is pension or annuity income paid to a retiree or the Surviving Spouse of the retiree if the income was:

  • Paid from an annuity contract purchased by an employer under a plan that meets the requirements of IRC Section 404(a)(2);

  • Purchased by an employee under a plan that meets the requirements of IRC Section 408;

  • Paid by the United States, a state or political subdivision of a state, or the District of Columbia; or

  • Taxable retirement social security benefits (excluding disability or survivor benefits), but only if included in your federal adjusted gross income.

Income that does not qualify as retirement income for credit purposes includes:

  • Disbursements from deferred compensation plans, such as IRC Section 401(k) and Section 457 plans; and

  • Social security survivor benefits a Child receives on behalf of a deceased employee.

A Surviving Spouse is entitled to the credit for eligible retirement income received on behalf of a deceased Spouse. However, Children and other recipients are not entitled to the credit.

Eligible retirement income must be attributable to the taxpayer claiming the credit. Retirement income attributed to a Spouse because of community property law does not qualify.

The credit will be phased-out by a percentage of the excess of your modified gross income, over a certain amount based on filing status (2.5% of the income in excess of the following amounts):

  • $25,000 if filing as single,

  • $32,000 if filing as married jointly,

  • $16,000 if filing as married separately,

  • $32,000 if filing as head of household,

  • $32,000 if filing as a qualifying Surviving Spouse.

Income, for purposes of phase-out calculation, is the total income shown on Utah TC-40, line 6 (Federal adjusted gross income plus Utah additions to income), plus non-taxable interest as shown on your Federal form 1040 or 1040A, line 8b and not included in Utah additions to income.
Utah State Tax Commission, Retirement Credit Information

Learn more about Utah State Taxes on Military Retired Pay

Utah State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about Utah State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay

Utah State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary  benefit paid to  eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

Learn more about Utah State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Utah State Tax Benefits: ( UC §59-10-1036 ) If you are a Surviving Spouse or dependent Child (in 10 U.S.C. Sec 1447) of a deceased military member, you may claim a credit for 5 percent of the survivor benefits you received during the year.

Survivor benefits are benefits paid due to:

  • The death of a member of the Armed Forces or reserve while on active duty; or

  • The death of a member of the reserve that results from a service-connected cause while performing inactive duty training.

Utah State Tax Commission, Military Survivor Benefits Credit Information

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Utah State Tax Benefits

Utah Nonresident Active Duty Income Exemption (Code 82): ( 50 USC § 4001 ) Active-duty military service pay by a non-resident Service-member is not taxable on the Utah return. The amount of military active duty pay included in Federal adjusted gross income should be subtracted on Utah TC-40A, Income Tax Supplemental Schedule Part 2, using Code 82. A Utah TC-40B, Non or Part-year Resident Schedule must also be completed. Military income subtraction is included in the TC-40B total column on Line 32. If a paper return is filed, attach both the TC-40A and TC-40B to the return, along with the active-duty military form W-2.

Please see Utah Pub 57, Military Personnel Instructions for more information.

Learn more about Utah Nonresident Active Duty Income Exemption (Code 82)

Utah Nonresident Military Spouse Income (Code 88): ( 50 USC § 4001 ) All Utah income of a non-resident Spouse married to a non-resident active duty military Service-member may be exempt from Utah income tax.

In order to qualify, the non-resident Spouse must meet the following conditions:

  • The non-resident Spouse had the same domicile as the non-resident military Service-member before moving to Utah;

  • The non-resident Spouse is in Utah to be with their military Spouse; and

  • The non-resident active duty Service-member is in Utah under military orders.

If the non-resident 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.) If qualified, subtract the total income included in federal adjusted gross income for the non-resident Spouse on your Utah TC-40A, Income Tax Supplemental Schedule, Part 2, using code 88. This will then be included in the subtractions on Utah TC-40B, Non or Part-year Resident Schedule, column B, line 32. Include only the Utah income of the non-resident Spouse in the subtractions entered on TC-40B, column A, line 32.

See Utah Pub 57, Military Personnel Instructions for more information.

Learn more about Utah Nonresident Military Spouse Income (Code 88)

Utah Combat-Related Death Credit (Code 25): ( UC §59-10-1027 ) If a military Service member  dies as a result of military service in a combat zone, the Surviving Spouse may be entitled to a nonrefundable tax credit equal to the tax liability of the military Service member for the year in which the Service member dies.
Who is eligible for the Utah Combat-Related Death Credit (Code 25)? To qualify for the credit, all of the following conditions must be met:

  • The Service member must have been on active duty or in a Reserve component of the U.S. Armed Forces,

  • The combat-related death must have occurred on or after January 1, 2010, and

  • The death must have occurred when the Service member was serving in a combat zone, or be the result of a wound, disease, or injury incurred during service in a combat zone.

  • 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.

*Note: If a fiduciary is filing a trust return on behalf of the deceased Service member, the credit is claimed on their Utah TC-41, Fiduciary Income Tax Return .

Learn more about Utah Combat-Related Death Credit (Code 25)

Utah Active or Reserve Duty Armed Forces Property Tax Exemption: ( UC 59-2-1104 & 1105 ) The total taxable value of the claimant's primary residence may be exempt from taxation if the claimant is deployed out-of-state for military duty.
Who is eligible for Utah Active or Reserve Duty Armed Forces Property Tax Exemption? This exemption is available to active or reserve members of the U.S. Armed Forces on active duty who reside outside the state 200 days in a calendar year, or 200 consecutive days beginning in the prior year. The claimant must be the property owner of record as of 1 January and must file on or before 1 September of the year after the year of qualifying service. Supporting documentation (military orders for service) must accompany the application. Claimant must re-apply each year they are eligible.

Learn more about the Utah Active or Reserve Duty Armed Forces Property Tax Exemption

Utah Disabled Veteran Property Tax Abatement: ( UC 59-2-1104 & 1105 ) The exemption is up to $266,670 of taxable value of a residence, based on the Veteran having a military service-connected disability percentage of 10 percent of more. The exemption can also be applied toward tangible personal property, such as motor vehicles.
Who is eligible for the Utah Disabled Veteran Property Tax Abatement This exemption is available to Veterans disabled in military service, their unmarried Surviving Spouse or minor Children. An application with proof of military service and proof of disability (or death) must be on file with the county where the eligible property is located.

Learn more about the Utah Disabled Veteran Property Tax Abatement

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What are my Utah Military and Veteran Education Benefits?

 Utah National Guard State Tuition Assistance (STA) Program: The Utah National Guard State Tuition Assistance Program provides additional financial assistance toward tuition after A Service member has reached Their annual Federal Tuition Assistance (FTA) limit or for Soldiers or Airmen who are actively serving and in good standing but otherwise ineligible to use FTA.

It can be used for colleges/universities in-state or out-of-state, online or in-person, and for just one class at a time or full-time enrollment!

STA covers up to $250 per semester hour and up to $6,000 per fiscal year (combined if also using FTA).

Service Members pursuing a Science, Technology, Engineering, or Mathematics (STEM) or Cyber degree program are allowed up to $7,000 per fiscal year (combined if also using FTA) that can be applied both to tuition and fees starting in FY20. Service Member must include STEM-C Verification Letter signed by an advisor/official at the school indicating that their degree program qualifies as STEM or Cyber to receive additional funding. 

STA packets should be submitted at least 15 days prior to the class start and must include a completed application, signed Statement of Understanding (SOU), and course/cost verification.

Please see the Utah National Guard STA checklist to ensure you have included all required components of your application.

STA approval is subject to availability of funds.

Submit completed STA packets to: ng.ut.utarng.list.education-office@mail.mil
Utah National Guard State Tuition Assistance Application
Utah National Guard State Tuition Assistance Statement of Understanding
Utah National Guard State Tuition Assistance Checklist

Learn more about the Utah National Guard State Tuition Assistance (STA) Program

Utah National Guard State Tuition Waiver (STW) Program (Scholarship): The Utah National Guard State Tuition Waiver (STW) Program waives full-time tuition (12-18 credit hours) for the academic year (Fall and Spring semesters) at Utah public colleges/universities.

Members of the Utah National Guard (Army or Air) working on their first associate or bachelor's degree may apply.

STW packets must include a completed application, high school transcript or previous college transcript(s), short essay.

The application period runs annually from 1 January-30 April.

STW packets must be submitted to ng.ut.utarng.list.education-office@mail.mil during the open application period.
Utah National Guard State Tuition Waiver Application

Learn more about the Utah National Guard State Tuition Waiver (STW) Program (Scholarship)

Utah Purple Heart Tuition Waiver: ( UC §53B-8e-103 ) Purple Heart recipients are eligible for a  tuition waiver in all state schools in Utah. This benefit can be used toward a degree up to and including a master’s degree.
Who is eligible for the Utah Purple Heart Tuition Waiver?
To receive this benefit the Veteran must submit proof that they are a Purple Heart recipient to the Utah State Institution they are attending.

Learn more about the Utah Purple Heart Tuition Waiver

Utah Veterans' Tuition Gap Coverage: ( UC §53B-13b-103 ) This program provides funding for eligible Utah resident Veterans who have exhausted their post-9/11 education benefits, but have not yet completed the requirements for a Bachelor's degree. The grant funding can help cover tuition for the last year of undergraduate education leading up to a bachelor’s degree.
Who is eligible for Utah Veterans' Tuition Gap Coverage? The applicant must:

  • Be a resident student of the State of Utah under Utah Code §53B-8-102 and Board Policy R512 or exempt from paying the nonresident portion of total tuition under Utah Code §53B-8-106; and

  • Be a Veteran using the post 9/11 Veterans Assistance Program funds; and

  • Be unconditionally admitted and currently enrolled in an eligible program leading to a bachelor's degree at an eligible institution on at least a half-time basis as defined by the institution; and

  • Be maintaining satisfactory academic progress, as defined by the institution, toward the degree in which enrolled; and

  • Has exhausted the Federal benefit under the post 9/11 Veterans Assistance Program; and

  • Has not completed a bachelor's degree; and

  • Be in the final year of their academic baccalaureate program.

Benefit Highlights: Funds will be awarded and packaged on an annual award year basis unless the remaining period of enrollment until completion of the academic program is less than one award year. Funds will be paid each semester or quarter at a time, consistent upon the student maintaining satisfactory progress as defined by the institution. Funds disbursed on behalf of a student will not exceed total tuition and fees. The student must use tuition gap funds for the sole purpose of paying tuition and fees.

Learn more about the Utah Veterans' Tuition Gap Coverage

Scott B. Lundell Military Survivors Tuition Waiver: ( UC §53B-8-107 ) Utah System of Higher Education institutions shall waive undergraduate tuition for surviving dependents of a Utah resident, as defined in Utah Code §53B-8 -107, who, as a member of the Armed Forces of the United States, including the Utah National Guard or a reserve component on or after September 11, 2001, was killed or died of wounds or injuries received while serving on federal or state active duty, under orders of competent authority and not as a result of the member's own misconduct.

The Utah Department of Veterans Affairs is the administering agency for this benefit. Call 1-800-894-9497 or (801) 326-2372 for information on how to use this benefit.
Who is eligible for the Scott B. Lundell Military Survivors Tuition Waiver? A state institution of higher education shall waive undergraduate tuition for a dependent of a qualifying deceased military member under the following conditions:

  • The dependent has been accepted by the institution in accordance with the institution's admissions guidelines;

  • The dependent is a resident student;

  • The dependent may not have already completed a course of studies leading to an undergraduate degree;

  • The dependent may only utilize the waiver for courses that are applicable toward the degree or certificate requirements of the program in which the dependent is enrolled; and

  • The dependent may not be excluded from the waiver if the dependent has previously taken courses at or has been awarded credit by a state institution of higher education.

Learn more about the Scott B. Lundell Military Survivors Tuition Waiver

Veterans Upward Bound (VUB) Program: Veterans Upward Bound assists Veterans achieve their educational goals. They help Veterans prepare for and succeed in post-secondary education, FREE of charge. VUB serves Veterans attending or planning to attend colleges, universities, technical schools, certificate programs, and more. Veterans Upward Bound (VUB) provides:

  • Academic Assessment

  • Academic instruction in math, English, and computer literacy

  • Counseling and advisement

  • College and life skills development workshops

  • Information and assistance with financial aid and admissions applications

  • Referrals to additional college and community services

  • Dedicated computer lab and lounge/study areas

Who is eligible for Veterans Upward Bound (VUB) Program? VUB serves Veterans who have served at least 181 days active duty and who meet one or more of the following criteria:

  • Low income student and potential first-generation college graduate (neither parent has a baccalaureate, four-year degree).

  • OR was a member of a reserve component of the Armed Forces called to active duty for a period of more than 30 days (at least 31 days) on or after September 11, 2001.

  • OR was called to active duty for less than 30 days to serve in support of a contingency operation on or after September 11, 2001.

Learn more about the Veterans Upward Bound (VUB) Program

In-state Tuition at Utah Public Institutions for Military Service Members, Veterans and their Family Members: ( UC §53B-8-102 ) Any institution within the Utah System of Higher Education shall grant resident student status for tuition purposes to:

  • a military Service member or their immediate Family member

  • a military Veteran, regardless of whether the military Veteran served in Utah or their immediate Family member

Learn more about In-state Tuition at Utah Public Institutions for Military Service Members, Veterans and their Family Members

Honorary High School Diplomas for Utah Wartime Veterans: Veterans from WWII, Korea, and Vietnam who left high school for military service during those conflicts may be eligible to receive Honorary High School Diplomas from the particular school that they left. Contact the local school district for information on how to receive the diploma.

Learn more about Honorary High School Diplomas for Utah Wartime Veterans

Utah Interstate Compact on Educational Opportunity for Military Children: It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:

  • Facilitating the timely enrollment of Children of military Families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements.

  • Facilitating the student placement process through which Children of military Families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment.

  • Facilitating the qualification and eligibility for enrollment, educational programs, and participation in extracurricular academic, athletic and social activities.

  • Facilitating the on-time graduation of Children of military Families.

  • Providing for the promulgation and enforcement of administrative rules implementing the provisions of this compact.

  • Providing for the uniform collection and sharing of information between and among member states, schools and military Families under this compact.

  • Promoting coordination between this compact and other compacts affecting military Children.

  • Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student.

Primary Points of Contact:
Ben Rasmussen, Utah Commissioner
Director of Law and Professional Practices
Utah State Board of Education
Address: 250 East 500 South, PO Box 144200, Salt Lake City, UT 84114
Email: ben.rasmussen@schools.utah.gov
Phone: 801-538-7835

Learn more about the Utah Interstate Compact on Educational Opportunity for Military Children

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What are my Utah Military and Veteran Employment Benefits?

Utah State Employment Veterans' Hiring Preference: As a Veteran of the armed services, you may be entitled to preference when seeking initial employment with Utah state government ( Utah Code 71-10-1 ). Preference will be awarded as follows ( Utah Code 71-10-2 ):

  • Five points or five percent of the total possible score (whichever is greater), if the preference eligible applicant is a Veteran;

  • Ten points or ten percent of the total possible score (whichever is greater), if the preference eligible applicant is a Veteran with a disability or a Purple Heart recipient; or

  • In the case of a preference eligible Spouse or Surviving Spouse the same percentage the qualifying Veteran is, or would have been, entitled to.

Who is eligible for Utah State Employment Veterans' Hiring Preference?

  • Any individual who has served on active duty in the Armed Forces for more than 180 consecutive days, except active duty for training purposes such as initial basic and advanced individual training or active duty to attend a military course, and who was separated under honorable conditions.

  • A member or former member of a reserve component who served in a campaign or expedition for which a campaign medal has been authorized and who was separated from active service under honorable conditions.

  • A Veteran with a disability, regardless of the percentage of disability.

  • The Spouse or unmarried Surviving Spouse of a Veteran.

  • A Purple Heart recipient.

  • A retired member of the Armed Forces.

Learn more about Utah State Employment Veterans' Hiring Preference

Federal Employment Veterans Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the United States Armed Forces during certain specified time periods or in military