Military Survivor Benefit Plan Tax Credit
Nonrefundable tax credit for surviving spouses receiving SBP, RCSBP, or RSFPP annuities, offsetting Utah state tax.
Apply now
Apply directly through the official Utah agency.
About this benefit
Eligibility
Surviving spouses receiving SBP, RCSBP, or RSFPP annuities included in federal AGI. Also for those filing on behalf of a service member who died in the line of duty.
Credit
Federally taxable annuity multiplied by 0.045 (4.5%, reduced from 0.0455 alongside the military retirement credit). Claimed as code AA on TC-40A.
Verified against official source
Last checked 2026-05-06 against incometax.utah.gov. Always confirm current rates and rules with the Utah state agency before applying.
Other Utah Tax Benefits
Military Retirement Pay Tax Credit
Nonrefundable state income tax credit equal to 4.5% of federally taxable military retirement pay, effectively eliminating Utah tax on it.
4.5% of retirement pay
Disabled Veteran Property Tax Exemption
Property tax exemption proportional to disability rating on up to $535,459 of taxable value for veterans rated 10%+.
Up to $535,459 exempt (proportional)
Vehicle Sales Tax Exemption (100% Disabled)
Exemption from sales tax on one vehicle purchase for veterans with 100% VA service-connected disability.
$1,800-$2,580 on $30,000 vehicle
See every benefit you qualify for in Utah
Get a personalized list of federal, state, and local veteran benefits based on your service history, disability rating, and Utah residency — in under 2 minutes.
Find My Utah Benefits