Source: https://myarmybenefits.us.army.mil/Benefit-Library/State/Territory-Benefits/Utah
Timestamp: 2019-04-20 06:32:10+00:00

Document:
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 Fishing License privileges. Eligibility for some benefits may depend on residency, military component and Veteran disability status.
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.
The taxpayer must have received eligible retirement income from one or more of the sources listed below.
Taxable retirement social security benefits (excluding disability or survivor benefits), but only if included in your federal adjusted gross income.
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.
$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 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.
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.
The death of a member of the reserve that results from a service-connected cause while performing inactive duty training.
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 TC-40A, 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.
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.
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, Part 2, using code 88. This will then be included in the subtractions on TC-40B, 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.
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.
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 TC-41, Utah Fiduciary Income Tax Return .
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 he/she is eligible.
Utah Disabled Veteran Property Tax Abatement: ( UC 59-2-1104 & 1105 ) The exemption is up to $260,370 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.
What are my Utah Military and Veteran Education Benefits?
Utah National Guard State Tuition Assistance Program: The Utah State Tuition Assistance Program (STA) offers tuition assistance to Utah National Guard Service members. Current assistance is 100% of tuition and fees up to $250 per semester hour for a maximum of $4,500 per year (including fees). Service members eligible for the Montgomery G.I. Bill, (to include the Montgomery G.I. Bill Kicker) may receive STA up to the current authorized levels. Service members must apply for STA prior to the beginning of the school term. STA can be applied to a course or program taken at a regionally or nationally accredited, public or private college, university, vocational, technical or trade school located inside the State of Utah to include distance learning courses, if course is through a local State or Private School.
Utah National Guard State Tuition Waiver Program (Scholarship): The State of Utah will pay 100% of tuition (not books or fees) at Utah public colleges/universities. Senate Bill 109 requires the president of each public school to set aside 2 ½ % of the in-state scholarships for Utah National Guard members. This waiver can be used simultaneously with FTA, but cannot exceed 100% of tuition.
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.
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.
Be in the final year of his or her 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.
Scott B. Lundell Military Survivors Tuition Waiver: ( UC §53B-8-107 ) This legislation waives the undergraduate tuition at state institutions of higher education for surviving military dependents. The waiver in this section does not apply to fees, books, or housing expenses. 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? Surviving dependents of Utah resident military members killed in the line of duty on or after September 11, 2001.
low income statue 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.
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.
What are my Utah Military and Veteran Employment Benefits?
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?
The Spouse or unmarried Surviving Spouse of a Veteran.
Veteran who served at any time and who has a compensable service-connected disability rating of at least 10 percent but less than 30 percent.
Publicly posted by the employer at the place of employment or on the Internet if the employer has a website or utilizes the Internet to advertise employment opportunities.
Who is eligible for the Utah Private Sector Voluntary Veteran's Hiring Preference? An employer may require a Veteran applicant to submit proof-of-service (i.e., DD214) to be eligible for the preference.
Utah Veteran Employment Opportunity Program (VEOP): The Veterans' Employment Opportunity Amendments (HB327) became law effective May 13, 2014. This law found in Utah Code 67-19-15(2)(b)(ii) allows for Veterans of the U.S. Armed Forces to be hired into designated career-service positions with a 6-month on-the-job examination period in lieu of a competitive hiring process. Veteran must upload their DD214 to the Job Seeker website, and indicate that they would like to be considered for hire under this program. Hiring officials may choose to interview and hire a qualified Veteran who has opted into this program separately from other candidates.
Who is eligible for Utah Veteran Employment Opportunity Program (VEOP)?
Military Leave for Utah State Employees: ( UC §39-3-2 ) Utah State employees who are members of the organized reserve of the United States Armed Forces, including the National Guard of this state, shall be allowed full pay for 15 days of military leave per year for annual military encampment or rifle competition or other duties in connection with the reserve training and instruction requirements of the Armed Forces of the United States, including the National Guard of this state. Military leave is in addition to and distinguished from annual accrued vacation leave with pay.
Utah County and Municipal employees who are members of the organized reserve of the United States Armed Forces, including the National Guard of this state, may be allowed up to full pay for all time not in excess of 15 days per year spent on duty at annual encampment or rifle competition or other duties in connection with the reserve training and instruction requirements of the Armed Forces of the United States, including the National Guard of this state. This leave is at the discretion of the employing county or municipality and, if granted, shall be in addition to annual vacation leave with pay.
Who is eligible for Military Leave for Utah State Employees? Service members of the organized Reserve/ National Guard.
Extension of Utah Professional Licenses for Members of the National Guard and Army Reserve : Any license held by a member of the National Guard or reserve component of the Armed Forces that expires while the member is on active duty shall be extended until 90 days after the member is discharged from active duty status.
Who is eligible for Extension of Utah Professional Licenses for Members of the National Guard and Army Reserve? Any member of the National Guard or Armed Forces Reserve that is on Active Duty.
What are my Utah Military and Veteran Unemployment Compensation Benefits?
Utah Unemployment Compensation: The Utah Department of Workforce Services (DWS) is the State agency that administers Unemployment Insurance. Unemployment insurance is a temporary assistance for people who are unemployed through no fault of their own while they are seeking other work. It is a partial, short-term replacement of lost wages and is not intended to be a permanent source of income. Benefits are not based on financial need. Benefits are paid only to eligible claimants who meet specific conditions. The goal of unemployment insurance is to help you become re-employed as soon as possible.
Employers pay all costs of the unemployment insurance program. The amount of benefits you may be eligible to receive is determined by the amount of work you performed and wages you earned during the 18 months prior to filing the claim. For a complete list of eligibility requirements, refer to the Utah Workforce Services Unemployment Insurance Claimants Guide or contact the Claims Center for help in your preferred language.
The first step to receive benefits is to file an initial claim. The easiest way to do this is online or you may call the Claims Center to speak with a claims taker.
The names of all employers as they appear on your pay stub with the dates worked for all employers since 4/1/2016.
The name and local number of your union hall, if you obtain work through a union.
Your State Driver's License or Identification Card number if you have one.
Your Alien Registration Number if you are not a US citizen but are legally authorized to work in the United States.
If you have any Non-Utah employers you must have an accurate mailing address and phone number for them.
The claim becomes effective the week in which the initial application is completed, so it is important for you to open your claim during the first week you are out of work.
What are my Utah Military and Veteran Division of Motor Vehicles Benefits?
Veteran Indicator on Utah Driver License And Utah Id Cards: ( UC §53-3-804 ) An applicant who is 21 years or older applying for a Utah driver license, or any applicant who is applying for a Utah ID card has the option of adding a VETERAN indicator to their certificate upon providing acceptable proof of honorable discharge from the U.S. Military. A Veterans indicator can only be added to your license or ID card when applying in person at one of our offices.
Utah Purple Heart License and Registration Fee Exemption: ( UC §41-1a-1211 ) A recipient of a Purple Heart is exempt from paying fees related to motor vehicle license and registration. This does not exempt one from the property taxes or age-based fees which are still applicable.
Who is eligible for Utah Purple Heart License and Registration Fee Exemption? Purple Heart recipient with proof of award submitted to the Department of Motor Vehicles.
The licensee updates the information or photograph on the license certificate.
Utah Commercial Driver License Driving Skills Test Waiver: ( UC §53-3-407 ) Utah Driver License Division will waive the driving skills tests for military Veterans applying for a CDL who meet the licensing qualifications, been honorably discharged in the previous 90 days and have operated a CMV during the immediate 2 year period preceding discharge.
Pass all required knowledge testing.
The transfer of School Bus (S) and/or Passenger (P) endorsements under this waiver program are prohibited. If the applicant did not operate a vehicle with air brakes or a manual transmission an air brake restriction and automatic transmission will be added to the Utah CDL. In order to remove these restrictions, the driver will need to complete the road test in a representative vehicle.
Utah Military Special Group License Plates : The State of Utah offers 16 distinctive license plates to honor the service and sacrifice of eligible Service members, Veterans, retirees, and certain Family members. Specific eligibility and documentation requirements will apply. A short description of some of these license plates are listed below.
Utah Veteran-Army License Plate: Utah Veteran's license plates may be purchased from any DMV for an initial $25.00 contribution to the Utah State Department of Veterans Affairs plus a $16.00 special plate fee, $10 annual contribution fee, and $4 postage/handling fee in addition to normal vehicle registration and property tax fees. This plate may be personalized with up to 5 alphanumeric characters by submitting Utah Form TC-817, Application for Personalized and Replacement License Plates with the required personalization fee.
Utah Purple Heart / Combat Wounded License Plate: These Veterans are exempt of application and renewal fees. However, regular registration and property tax fees still must be paid. A membership card in the Military Order of the Purple Heart Association or military discharge form DD214 issued by the National Personnel Records Center is required to obtain this plate. $4 postage/handling fee applies. This plate may be personalized with up to 5 alphanumeric characters by submitting Utah Form TC-817, Application for Personalized and Replacement License Plates with the required personalization fee.
Utah Gold Star License Plate: This plate honors the Family of a member of the military who was killed while serving in the United States Armed Forces. This plate has a one-time $16 special plate fee when this plate is issued (this includes special group, plate, registration and decal fees), and a $4 postage/handling fee. There is no Annual Contribution with this plate. This fee is in addition to all other fees due at the time the plate is issued. Fees pertaining to the renewal of a vehicle registration apply and must be paid. This plate may be personalized with up to 5 alphanumeric characters by submitting Utah Form TC-817, Application for Personalized and Replacement License Plates with the required personalization fee. This is a centrally-distributed license plate. It may be ordered from any DMV office, and will be mailed from the Utah State Tax Commission.
Who is eligible for the Utah Gold Star License Plate? This plate is only available to recipients of a Gold Star award as evidenced by military documentation.
This plate may be personalized with up to 5 alphanumeric characters by submitting Utah Form TC-817, Application for Personalized and Replacement License Plates with the required personalization fee.
What are my Utah Military and Veteran Health and Insurance Benefits?
National Guard Association of Utah Group Insurance: National Guard Association of Utah offers $1,000 no cost life insurance coverage on Service members. Term group life insurance offers varying levels of coverage for Service members and their dependents. Protection continues until age 70. Visit the National Guard State Sponsored Life Insurance webpage for current rates.
Who is eligible for National Guard Association of Utah Group Insurance? National Guard Service member and their eligible dependents.
Note : The state may not make payments to members of the National Guard for service for which the United States government makes payment.
What are my Utah Military and Veteran Parks and Recreation Benefits?
Utah Department of Natural Resources State Park "Honor Pass" for Veterans: The Utah Parks and Recreation Division offers a free "Honor Pass" to qualified Veterans. The Honor Pass is valid for day use admittance only to all state parks for the qualified Veteran and up to 7 guests in the same private vehicle. These passes are good until the end of the calendar year. At that time, qualified Veterans will need to bring their updated documentation to once again receive a pass. Honor Passes are only valid when in possession of the qualified Veteran to whom they were issued and are nontransferable. The Honor Pass is not valid at This is the Place Heritage Park. The Honor Pass is also not valid for special fees and charges within state parks including camping fees, golf greens fees, special program fees, etc.
Who is eligible for Utah Department of Natural Resources State Park "Honor Pass”? Veterans who are Utah residents and who were honorably discharged and have a service related disability rating of 50% or greater. Veterans meeting this requirement will need to provide a current Summary of Benefits letter issued by the Department of Veteran Affairs in order to obtain the Honor Pass at select locations across Utah.
Utah Honor Pass Pickup locations include Utah State Parks Region Offices, the main office in Salt Lake City, and all of the state parks - excluding Piute, Gunlock, and This is the Place State Parks, as well as Flight Park and Jordan River OHV State Recreation Areas.
What are my Utah Military and Veteran Miscellaneous Benefits?
Utah Bus / TRAX Reduced Fare Cards for Disabled Persons: the Utah Transit Authority (UTA) offers Reduced Fare Cards for riding UTA buses and TRAX light rail system to certain disabled persons.
Veterans and others with transportation disabilities that cause either difficulty boarding or getting off a bus/light rail system, orValid issued Medicare card holders also get the UTA Reduced Fare Cards.
Difficulty hearing announcements by bus/light rail system or announcements by bus/light rail systems operators.
Elderly persons age 65 and over qualify for Senior Passes at the same price as Reduced Fare Cards.
Proof of Age (65 or older) and Photo ID (may be same item) e.g., a state driver's license, pictured VA Card, or passport.
Pay $2.00 for UTA photo identification to incorporate on UTA Reduced Fare Card.
Visit the Utah Transit Authority Fares and Passes webpage for updated fare information.
Utah Homeless Veterans Fellowship: The Homeless Veterans Fellowship is a non-profit organization that offers a comprehensive set of services designed to address homelessness among Veterans. Located in Ogden, Utah, their services have provided for Veterans all over Utah and the intermountain area since HVF was founded in 1989.
The Homeless Veterans Fellowship's mission is to provide a stabilized living environment, counseling services, and additional programs that will enable homeless Veterans to return to self-sufficiency.
Utah State Veterans Nursing Homes: Quality nursing and health care services are provided for Utah Veterans with U.S. military service during peacetime or wartime. While wartime service is not a requirement for admission to the nursing home, wartime Veterans with one day or more of wartime service, as recognized by state and federal laws, have top priority. A Veteran's Spouse or surviving Spouse may also qualify for admittance to the Utah State Veterans Nursing Home, providing the marriage to the Veteran occurred at least one year before the application.
Who is eligible for care at the Utah State Veterans Nursing Homes? Veterans and Spouses (or surviving Spouses) who are residents of Utah and in need of assisted living or nursing home care may be admitted to the homes.
Separated or retired under honorable conditions.
William E. Christoffersen Veterans Home , 700 Foothill Dr, Salt Lake City, UT 84113: An 81-bed skilled nursing facility. A professionally-staffed rehabilitation department provides physical, occupational, and speech therapy to improve and restore maximum function and strength. Phone: 801-584-1900 / Fax: 801-584-1960.
Mervyn Sharpe Bennion Central Utah Veterans Home , 1551 N Main St., Payson, UT 84651: A 108-bed facility divided into nine communities. Each community offers a kitchen, dining room, living room, and 12 fully furnished private rooms with private bathrooms/showers. For Veterans with a 70% or higher disability rating, 100% of the cost is covered. Services include rehabilitative care, memory care, and hospice care. Phone: 801-465-5400 / Fax: 801-465-4872.
Southern Utah Veterans Home , 160 N 200 E St., Ivins, UT 84738: The home is a new facility with 108 beds separated into nine communities. Each community offers a kitchen, dining room, living room, and 12 private rooms with private bathrooms/showers. For Veterans with a 70% or higher disability rating, 100% of the cost is covered. Services include rehabilitative care, memory care, and hospice care. Phone: 435-634-5220 / Fax: 435-673-5839.
Contact the Utah Department of Veterans Affairs for more information at either 801-326-2372 or 1-800-894-9497.

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