Military Survivor Benefit Plan Tax Credit
Nonrefundable tax credit (code AA on TC-40A) for survivor benefits paid due to a service member's death on active duty, or a reserve member's service-connected death during inactive duty training.
At a glance
- Benefit type
- Tax Benefits — Utah
- Who it's for
- Survivors
- VA rating needed
- No rating requirement
- Where it applies
- Utah
- Last verified
- May 12, 2026
What is Military Survivor Benefit Plan Tax Credit?
Military Survivor Benefit Plan Tax Credit is a Utah tax benefits benefit for survivors. Nonrefundable tax credit (code AA on TC-40A) for survivor benefits paid due to a service member's death on active duty, or a reserve member's service-connected death during inactive duty training.
Who qualifies
- Through veteran sponsor (any rating)
- Utah residency
Who is eligible
Eligibility
A surviving spouse or dependent child (10 U.S.C. Sec 1447) of a deceased military member. Benefits must result from (1) the death of an armed forces or reserve member while on active duty, OR (2) the death of a reserve member from a service-connected cause during inactive duty training. Annuity must be included in federal AGI.
What Military Survivor Benefit Plan Tax Credit covers
Credit
Survivor benefits multiplied by 4.5%. Claimed as code AA on TC-40A (nonapportionable nonrefundable).
Important to know
Do not take this credit if the deceased service member was retired from the armed forces; instead, take the Military Retirement Credit (code AJ).
Verified information & sources
Last verified: May 12, 2026
Official source: incometax.utah.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
Frequently asked questions about Military Survivor Benefit Plan Tax Credit
Who qualifies for Military Survivor Benefit Plan Tax Credit?▾
How do I apply for Military Survivor Benefit Plan Tax Credit?▾
Where can I verify Military Survivor Benefit Plan Tax Credit?▾
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 on up to $535,459 of taxable value for veterans with 10%+ service-connected disability, prorated by disability percentage.
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
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