A Credit Worth 4.5% of Survivor Benefits — New Since 2024
Utah gives the survivor of a member who died on active duty, or of a reserve member who died of a service-connected cause, a NONREFUNDABLE income tax credit equal to 4.5% OF THE SURVIVOR BENEFITS received in the tax year. It is credit code AA and the statute took effect in 2024, so it is new enough that earlier advice will not mention it. Nonrefundable with NO CARRYFORWARD OR CARRYBACK means it can only reduce tax you actually owe that year — it does not bank.
Verified August 27, 2026
What this benefit is
Utah gives the survivor of a member who died on active duty, or of a reserve member who died of a service-connected cause, a NONREFUNDABLE income tax credit equal to 4.5% OF THE SURVIVOR BENEFITS received in the tax year. It is credit code AA and the statute took effect in 2024, so it is new enough that earlier advice will not mention it. Nonrefundable with NO CARRYFORWARD OR CARRYBACK means it can only reduce tax you actually owe that year — it does not bank.
What it's worth: 4.5% of the survivor benefits received in the tax year
- The credit equals 4.5% OF SURVIVOR BENEFITS received in the tax year.
- It follows the survivor of a member of an ACTIVE OR RESERVE COMPONENT WHO DIED WHILE SERVING ON ACTIVE DUTY, or of a RESERVE MEMBER WHO DIED OF A SERVICE-CONNECTED CAUSE.
- NONREFUNDABLE, with NO CARRYFORWARD OR CARRYBACK. It reduces tax owed that year and does not bank.
- CREDIT CODE AA.
- The statute is EFFECTIVE 2024, so guidance written before then will not mention it.
- The value scales with the benefit: on $30,000 of survivor benefits the credit is $1,350.
Who is entitled to it
- You are in one of the groups the credit reaches.
- Utah income tax.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: With the annual Utah return- 1Claim it on the Utah return under credit code AA.
- 2Work out 4.5% of the survivor benefits you received in the year.
- 3Because it is nonrefundable and does not carry forward, check your Utah tax liability — the credit cannot exceed it.
- 4If you filed for 2024 or later without it, ask the Tax Commission about amending.
- 5Have the award documentation for the survivor benefit.
- Form
- Utah individual income tax return, credit code AA
- File with
- Utah State Tax Commission
- Annual
- Claimed once a year.
Sources
- authority · published policyUtah Income Tax — military survivor benefits credit
- operating · published policyUtah Department of Veterans and Military Affairs
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.