What specific error message are you receiving regarding the TC-40A? Please copy and paste it in here so that we may assist you further.
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If your spouse is active duty military and a non-resident of Utah. The taxpayer who is the military personnel should be listed first when completing the tax return and their W-2 should be listed first. This will eliminate the TC-40A subtract from income error and the return will be able to be e-filed with the state of Utah. And the military pay will not be taxable for the state of Utah.