Utah § 59-10-1036 - Nonrefundable tax credit for military survivor benefits.

Full text of Utah Utah Code § 59-10-1036 — Nonrefundable tax credit for military survivor benefits., with citation guidance and answers to common questions.

§ 59-10-1036. Nonrefundable tax credit for military survivor benefits.

Effective 5/5/2021
59-10-1036.  Nonrefundable tax credit for military survivor benefits.
(1) As used in this section:
(a) "Dependent child" means the same as that term is defined in 10 U.S.C. Sec. 1447.
(b) "Reserve components" means the same as that term is described in 10 U.S.C. Sec. 10101.
(c) "Surviving spouse" means the same as that term is defined in 10 U.S.C. Sec. 1447.
(d) "Survivor benefits" means the amount paid by the federal government in accordance with 10 U.S.C. Secs. 1447 through 1455.
(2) A surviving spouse or dependent child may claim a nonrefundable tax credit for survivor benefits if the benefits are paid due to:
(a) the death of a member of the armed forces or reserve components while on active duty; or
(b) the death of a member of the reserve components that results from a service-connected cause while performing inactive duty training.
(3) The tax credit described in Subsection (2) is equal to the product of:
(a) the amount of survivor benefits that the surviving spouse or dependent child received during the taxable year; and
(b) the percentage listed in Subsection 59-10-104(2).
(4) The tax credit described in Subsection (2):
(a) may not be carried forward or carried back; and
(b) applies to a taxable year beginning on or after January 1, 2017.


Amended by Chapter 367, 2021 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1036

What does Utah Code § 59-10-1036 cover?

Section 59-10-1036 ("Nonrefundable tax credit for military survivor benefits.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-1036?

A common citation format is "Utah Code § 59-10-1036" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-1036 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

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