TC-40 Instructions — Utah Individual Income Tax Return

UTAH
Forms and
Forms and
Instructions
Instructions
Get a faster refund! tap.utah.gov Utah State Tax Commission • 210 North 1950 West • Salt Lake City, Utah 84134 • tax.utah.gov

9 The Fastest Refund Possible!
9 Error-free filing!
9 The Fastest Refund Possible!
9 Error-free filing! tap.utah.gov tap.utah.gov Your one-stop shop for everything you need to file electronically.

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# Become an organ/tissue donor.

Three good reasons to e-ﬁ le:
Electronic returns get processed faster than paper returns.
Electronic ﬁ ling catches mistakes, ensuring your return is ﬁ led right the ﬁ rst time.
If you owe taxes, you can wait to pay until April 15, 2026, no matter how early you ﬁ le your return.
Still want to ﬁ le a paper return?
Are you sure?
Each paper return must be removed from the envelope, sorted, examined and processed by hand.
If you make even a simple mistake, ﬁ xing it will add several more weeks of processing time.
If we can't ﬁ gure out how to ﬁ x your return, we will have to contact you and wait for your response before we can process your return.
If you are waiting for a refund, we cannot issue it until your paper return has been manually processed and posted to your account.

# Contents

TC-40 - General Instructions … 2 What's New … 2 Free Tax Help … 2 Federal Earned Income Tax Credit (EITC) … 2 Who Must File … 2 When to File and Pay … 2 How to File … 3 What to Attach and What to Keep … 3 Rounding Oﬀ to Whole Dollars … 3 Negative Numbers … 3 Utah Domicile … 3 "Resident" Deﬁ ned … 4 "Nonresident" Deﬁ ned … 4 "Part-Year Resident" Deﬁ ned … 4 Military … 4 Native Americans … 4 Students … 4

# Paper Returns

To avoid errors and get the fastest refund possible, ﬁ le your return electronically. If you must ﬁ le a paper return, follow these guidelines:

Use black or dark blue ink only. Do not use felt tip pen.
Enter only whole dollar amounts - no cents.
If a line or box does not apply to you, leave it blank.
Do not use dollar signs, commas or parentheses.
If entering a loss, use a minus sign in front of the number.
Sign and mail the original return - keep a copy for your records.

Get Utah Forms
References
UCA Utah Code Ann. (le.utah.gov)
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
USC U.S. Code (law.cornell.edu/uscode) Online instructions and information: incometax.utah.gov
E-Verify for Employers
Employers can help prevent identity theft by verifying the Social Security numbers of job applicants. E-Verify is a free service of the U.S.
Department of Homeland Security that veriﬁ es employment eligibility through the Internet. Employers can use E-Verify at everify.uscis.gov.
Utah Taxpayer Bill of Rights
Learn about your rights and responsibilities as a Utah taxpayer in Pub 2, Utah Taxpayer Bill of Rights. Get publications online at
Prior Year Tax Records
To get a copy of tax records from prior years, see Income from Other States … 5 Income from Other Countries … 5 Foreign Nationals & Expatriates … 5 Injured Spouse … 5 Innocent Spouse … 5 Fiscal Year Filers … 5 Amended Return (Superseded Return) … 5 Federal Tax Credits … 6 Utah Losses and Loss Carries … 6 Deadlines to Claim a Refund or Credit … 6 Payment Options … 6 TC-40 - Line-by-Line Instructions … 7 TC-40A - Supplemental Schedule Instructions … 16 TC-40B - Non or Part-year Resident Schedule … 28 TC-40W - Utah Withholding Tax Schedule … 29 Special Instructions for Married Couples … 31 TC-547, Payment Coupon … 32 Cover art by Randolph Prawitt
Customer Service
Hours: Monday - Friday, 8:00 a.m. - 5:00 p.m.
Help from tax pros: taxmaster@utah.gov Taxpayer help line: 801-297-2200 1-800-662-4335 (outside SLC area)
Visit us in person:
Ogden: 2540 Washington Blvd., 6th Floor Provo: 150 E Center St., #1300 SLC: 210 N 1950 W Hurricane: 100 S 5300 W
Tax Commission Mailing address
Mail your return to one of the following addresses:
ALL RETURNS WITH PAYMENTS
210 N 1950 W
Salt Lake City, UT 84134-0266
ALL OTHER RETURNS (including refunds)
210 N 1950 W
Salt Lake City, UT 84134-0260
Utah Taxpayer Advocate Service
The Taxpayer Advocate Service helps taxpayers who have made multiple, unsuccessful attempts to resolve concerns with the Tax Commission. This service helps resolve problems when normal agency processes break down, identiﬁ es why problems occurred, and suggests solutions. See tax.utah.gov/contact, or contact us to ﬁ nd out if you qualify for this service at 801-297-7562 or 1-800-662-4335, ext. 7562, or by email at taxpayeradvocate@utah.gov.
Do not use the Taxpayer Advocate Service to bypass normal methods for resolving issues or disputes.
If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD
801-297-2020. Please allow three working days for a response.

# What's New

• Utah Tax Rate: The 2025 Utah Legislature passed HB 106, lowering the income tax rate from 4.55 percent to 4.5 percent.

Child Tax Credit Eligibility: The 2025 Utah Legislature passed HB 106, expanding the eligibility age for the child tax credit. See page 22.

• Tax Credit for Employer-provided Childcare: The 2025 Utah Legislature passed HB 106, creating two tax credits for employers that provide childcare services. See page 22.

Diaper Program Contribution: The 2025 Utah Legislature passed HB 547, creating a voluntary contribution for the Diapering Supplies Fund. See page 14.
Statewide Hunger Relief: The 2025 Utah Legislature passed SB 151, creating a voluntary contribution for the Statewide Hunger Relief Fund, which supports the Utah Food Bank. See page 14.
Carryforward Extension: The 2025 Utah Legislature passed HB 60, extending the carryforward for the Passthrough Entity Taxpayer Income Tax Credit (credit AP) from 5 to 10 years. See page 27.

# Volunteer Income Tax Assistance (VITA)

VITA volunteers provide free tax preparation service to low-income and elderly taxpayers. Some VITA sites can ﬁ le electronically. Call 2-1-1 or 1-800-906-9887 to ﬁ nd the closest VITA site.

# Tax Counseling for the Elderly (TCE)

TCE oﬀ ers free tax help to anyone, but gives priority to persons 60 years and older. Volunteers specialize in pension and retirement issues unique to seniors. See aarp.org, or call 2-1-1 or 1-888-227-7669.

# Earn it. Keep it. Save it.

This coalition of statewide partners oﬀ ers free tax preparation and free online DIY tax prep to certain low-income taxpayers.
See UtahTaxHelp.org.

# (EITC)

The federal earned income tax credit is a refundable federal (not Utah) tax credit for certain people who work and have earned income. The credit can mean a larger refund or a reduction in your federal tax.
Check the IRS website at irs.gov/eitc, or call the IRS at 1-800-829-1040 to see if you qualify.
See information about the Utah earned income tax credit on page 22.

# Who Must File

You must ﬁ le a TC-40 return if you:

are a Utah resident or part-year resident who must ﬁ le a federal return,
are a nonresident or part-year resident with income from Utah sources who must ﬁ le a federal return, or
want a refund of any income tax overpaid.

To ﬁ le a Utah return, ﬁ rst complete your federal return, even if you do not have to ﬁ le with the IRS. You need the federal return information to complete your Utah return.

# Exemptions

Qualiﬁ ed Exempt Taxpayer
Qualiﬁ ed Exempt Taxpayer
You may be exempt from Utah individual income tax if your federal adjusted gross income is less than your federal standard deduction. See instructions for line 21.
Nonresident Members of Partnerships, S Corporations
Nonresident Members of Partnerships, S Corporations and Trusts and Trusts You do not need to ﬁ le a return if:

you are a nonresident whose only Utah source of income is from a partnership, S corporation or trust (or other passthrough entity); and
the partnership, S corporation, trust or other pass-through entities withheld Utah income tax on your Utah income.

Nonresidents Working Temporarily in Utah
Nonresidents Working Temporarily in Utah
You do not need to ﬁ le a return if you (and your spouse, if ﬁ ling jointly):

are not a Utah resident,
worked in Utah for 20 days or less,
have no other source of Utah income, and
are a resident of a state that either does not have an income tax or does not tax the wages of nonresidents.

You do NOT qualify for this exemption if you (or your spouse, if ﬁ ling jointly):

are a professional athlete;
are a professional entertainer;
are a person of prominence who performs services on a per-event basis;
are a real property contractor or laborer; or
in the year immediately before the current tax year, worked for a non-corporate employer (regardless of ownership or a beneﬁ ts plan) as:
a key employee,
an oﬃ cer, or
one of the 50 highest-paid employees.

# When to File and Pay

You must ﬁ le your return and pay any tax due:

by April 15, 2026, if you ﬁ le on a calendar year basis (tax year ends Dec. 31, 2025); or
by the 15th day of the fourth month after the ﬁ scal year ends, if you ﬁ le on a ﬁ scal year basis. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

Note: The due date may change if the IRS changes the due date of the federal return. Check incometax.utah.gov if you have questions.
You must pay all Utah income taxes for the tax year by the due date. You may be subject to penalties and interest if you do not ﬁ le your return on time or do not pay all income tax due by the due date. (See instructions for line 40.) Utah does not require quarterly estimated tax payments. You can prepay at any time at tap.utah.gov, or by mailing your payment with form TC-546, Individual Income Tax Prepayment Coupon.

# Extension of Time to File

This is NOT an extension of time to pay your taxes - it is an extension to ﬁ le your return.
You get an automatic extension of up to six months to ﬁ le your return. You do not need to ﬁ le an extension form, but we will assess penalties if you have not met the prepayment requirements (see below).
See instructions for line 40. All extension returns must be ﬁ led by Oct. 15, 2026.

# Prepayment Requirements for Filing Extension

You must prepay by the original due date:

90 percent of your 2025 tax due (TC-40, line 27 plus line 30);
100 percent of your 2024 tax liability (2024 TC-40, line 27 plus line 30); or
90 percent of your 2025 tax due (TC-40, line 27 plus line
if you did not have a Utah tax liability in 2024 or if this is your ﬁ rst year ﬁ ling. You may prepay through withholding (W-2, TC-675R, 1099-R, etc.), payments applied from previous year refunds, credits and credit carryovers, or payments made by the tax due date using form TC-546, Individual Income Tax Prepayment Coupon, or at tap.utah.gov. Interest is assessed on unpaid tax from the original ﬁ ling due date until the tax is paid in full.

Penalties may also apply.

# How to File

File your Utah taxes at tap.utah.gov.
If ﬁ ling on paper, mail your return to the address on page 1.

# Attach

Send the following with your return (also keep a copy with your tax records):
• Utah Schedules
TC-40 page 3, TC-40A, TC-40B, TC-40S, and TC-40W (all that apply).
• Other Adjustments
An explanation for any equitable adjustment entered on TC-40A, Part 2, code 79.
• Other Forms
Attach form TC-131 if claiming a refund for a deceased taxpayer. Also attach federal form 8379 if you are claiming relief as an injured spouse (see page 5).
• Tax Due
Pay any return amount due at tap.utah.gov. If paying by check or money order, include form TC-547, Individual Income Tax Return Payment Coupon (see page 32).
FYI: Withholding Forms
FYI: Withholding Forms
You must enter withholding tax information on form TC-40W. Attach TC-40W to your return.

# Keep

Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 or TC-675R with your return. If you do not complete and submit form TC-40W with your return, processing will be delayed and we may reject your withholding credit.
Do not send a copy of your federal return, credit schedules (other than Utah schedules TC-40A, TC-40B, TC-40S and/or TC-40W), worksheets, or other documentation with your return.

# Recordkeeping

Keep copies of any receipts, tax forms, worksheets and other documentation to support any income, deduction, exemption and credit you have reported. We may ask you to provide this information later to support entries on your return.

# Rounding Oﬀ to Whole Dollars

Round oﬀ cents to the nearest whole dollar. Round down if under 50 cents; round up if 50 cents and above. Do not enter cents on the return.

# Negative Numbers

When reporting losses or other negative numbers, do not use parentheses. Always indicate a negative number with a minus sign (-).

# Domicile

(UCA §59-10-136)
(UCA §59-10-136)
Test 1
Test 1
You are domiciled in Utah if you or your spouse:

claimed a child tax credit (IRC §24) for a dependent on your federal tax return, and the dependent is enrolled in a Utah public K-12 school (this does not apply if you are the noncustodial parent and are not married to the custodial parent);
are enrolled as a resident student in a Utah state institution of higher education; or
voted in Utah during the tax year and were neither registered to vote nor voted in another state.

Test 2
Test 2
Even if you do not meet the conditions in Test 1, you are still domiciled in Utah if you or your spouse:

have a permanent home in Utah to which either of you intend to return after being absent; and
have voluntarily settled in Utah, not for a special or temporary purpose, but with the intent of making a permanent home.

Whether you have a permanent home in Utah is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than any evidence you do not), taking into consideration all of the following facts and circumstances:

You or your spouse has a Utah driver's license.
You or your spouse receive a residential exemption for a primary residence under UCA §59-2, Property Tax Act.
You or your spouse claims a federal tax credit (IRC §24) for a dependent who is enrolled as a resident student in a Utah state institution of higher education.
The nature and quality of the living accommodations you or your spouse has in Utah compared to another state.
You have a spouse or dependent in Utah for whom you or your spouse claims a federal tax credit under IRC §24.
The physical location where you or your spouse earns income.
The state of registration of a vehicle owned or leased by you or your spouse.
You or your spouse has a membership in a church, club or similar organization in Utah.
You or your spouse lists a Utah address on mail, a telephone listing, a listing in an oﬃ cial government publication, other correspondence, or similar item.
You or your spouse lists a Utah address on a federal or state tax return.
You or your spouse ﬁ le a Utah income tax return as a fullyear or part-year resident.
You or your spouse claims Utah residency on a document (other than a Utah income tax return) ﬁ led with or provided to a court or other government entity.
You or your spouse fails to obtain a permit or license normally required of a resident in the state where you claim to have domicile.
You are the noncustodial parent of a dependent enrolled in a Utah public K-12 school for which you claimed a child tax credit (IRC §24) on your federal tax return, and you are divorced from the custodial parent.
You maintain a place of abode (i.e., the place where you usually live) in Utah and spent 183 or more days of the tax year in Utah.
You or your spouse did not vote in Utah during the tax year but voted in Utah in any of the three prior years and were not registered to vote in another state during those three years.

# Spouses

If your spouse has Utah domicile under Test 1 (above), you also have Utah domicile. If your spouse has Utah domicile under Test 2, you also have Utah domicile unless you can establish by a preponderance of the evidence (i.e., the evidence for your claim is more convincing than any evidence against it) that during the tax year and the three prior years you did not:

own property in Utah,
spend more than 30 total days during a year in Utah,
receive earned income for services performed in Utah,
vote in Utah, or
have a Utah driver's license.

You are not considered to have a spouse with Utah domicile if:

you and your spouse are legally separated or divorced, or
you and your spouse both claimed married ﬁ ling separately on your federal individual income tax returns for the tax year.

You must ﬁ le a Utah income tax return (or amended return) and pay any penalty and interest that apply if you did not ﬁ le a return based upon your belief that you did not meet the domicile criteria.

# Resident" Deﬁ ned

A resident is a person who is domiciled in Utah for any period during the tax year, but only for the duration of that period.

# "Nonresident" Deﬁ ned

A nonresident is a person who is not a resident.

# Part-Year Resident" Deﬁ ned

A part-year resident is a person who is a resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxable in Utah, regardless of where that income is earned, unless speciﬁ cally exempted. Income from Utah sources is taxable in Utah during the period of nonresidency.

# Military

Special domicile rules apply to service members and their spouses. See Pub 57, Military Personnel Instructions.

# Native Americans

who earn income in Utah must ﬁ le a Utah tax return.
Certain income earned by Utah Native Americans may be exempt from Utah income tax. See page 17 to see if you qualify.

# Students

All Utah residency rules and ﬁ ling requirements apply to students, including Utah residents going to school in another state and non-residents attending a Utah school.

# Income from Other States

Utah residents who earn income in other states must pay Utah tax on that income. You may claim a credit for income tax paid to another state if the other state also taxes the same income. See Credit for Income Tax Paid to Another State in Schedule A instructions.

# Income from Other Countries

Utah residents who live and work abroad must pay Utah tax on income earned in other countries if the income is included in federal adjusted gross income on the federal return. There is no Utah credit for taxes paid to another country. See Federal Tax Credits, below.

# Foreign Nationals & Expatriates

A foreign national or expatriate who meets Utah domicile and residency requirements is considered a Utah resident for tax purposes. See Utah Domicile, above.
You must pay tax on income earned from Utah sources if that income is included in your adjusted gross income on your federal return.

# Injured Spouse

If your spouse had outstanding Utah tax liabilities before your marriage, any refund on a joint Utah return may be used to pay that liability. You may be able to claim part or all of a refund under the injured spouse provisions.
If another state, a federal agency or another entity claimed your refund to pay a debt owed to them, contact them directly.
Attach a copy of federal form 8379, Injured Spouse Allocation, to the front of your joint return if claiming injured spouse provisions and a joint refund is expected to be applied (oﬀ set) to a past-due Utah tax obligation of the other spouse.
See more information at tax.utah.gov/extension/innocent.

# Innocent Spouse

If your spouse did not report income or claimed false deductions or credits and you did not receive any beneﬁ t, you may be entitled to relief from your tax liability. See more information at tax.utah.gov/extension/innocent.

# Fiscal Year Filers

You can be a Utah ﬁ scal year ﬁ ler only if you are a federal ﬁ scal year ﬁ ler. Utah follows the same rules and guidelines for ﬁ scal year ﬁ lers as the IRS. See IRS Publications 17, 505 and 538.
Use the tax forms for the year in which your ﬁ scal year begins.
Prepare your federal tax return before your Utah return.

# Special Utah Rules

Enter your ﬁ scal year end date on TC-40, page 3, Part 2.
Calculate your Utah taxpayer tax credit using the Utah qualiﬁ ed dependents (TC-40, page 1, box 2, line d) and the standard or itemized deductions from your ﬁ scal year federal return. Use the credit phase-out amount shown on the return for the year in which your ﬁ scal year began.
Calculate non-refundable Utah credits using amounts and facts that apply to your ﬁ scal year. For example, to claim a credit for a contribution to a my529 plan, use the amount contributed during your ﬁ scal year, but the maximum you may take is the maximum allowed for the calendar year in which your ﬁ scal year began.
Report Utah use tax for purchases during your ﬁ scal year, using the rate chart for the calendar year in which your ﬁ scal year began.
Calculate credits for withholding tax, pass-through entity withholding tax and mineral production withholding tax based on forms W-2 and 1099 for the year in which your ﬁ scal year began.

# (Superseded Return)

To amend a previously-ﬁ led return, use the tax forms and instructions for the year you are amending. Get prior year forms and instructions at tax.utah.gov/forms.
Enter your current address on an amended return.
Amend your return if you ﬁ nd an error on your Utah or federal return, or if your federal return is adjusted by the IRS in a way that aﬀ ects your Utah return. You must amend your Utah return within 90 days of the IRS's ﬁ nal determination.
See Deadlines to Claim a Refund or Credit, below.

How to Amend a 2025 Return

# How to Amend a 2025 Return

A. On the top of TC-40, page 1, on the "Amended Return" line, enter the code number from the following list that best describes your Reason for Amending:
Reason-for-Amending Codes (enter on return) Reason-for-Amending Codes (enter on return) 1 You ﬁ led an amended federal return with the IRS.
Attach a copy of your amended federal return, form 1040X. (If amending for a net operating loss, do not use code 1, use code 4 - see below.) 2 You made an error on your Utah return. Attach an explanation of the error.
3 Your federal return was changed by an IRS examination or adjustment and it aﬀ ects your Utah return. Attach a copy of the IRS adjustment.
4 You had a net operating loss. Utah treats net operating losses the same as the federal return.
If any part of your amended return is from a net operating loss carryback, use code 4 and complete a return for each year you are amending.
Attach a copy of your amended federal return, form 1040X or 1045. Your documentation must clearly show the year you experienced the loss.
5 Other. Attach an explanation to your return.
B. Enter the corrected ﬁ gures on the return and/or schedules.
C. Enter all other amounts as shown on your original return.
If you received a refund on your original return, enter the amount of the previous refund on line 29 of your 2025 amended return. If you paid with the original return or made subsequent tax payments before ﬁ ling the amended return, enter the total previous payments on line 35 of your

2025 amended return. Contributions on line 28 and my529 deposits from TC-40 page 3, Part 6 cannot be changed after the original return is ﬁ led.
D. Submit the amended return with all schedules, including copies of those schedules that did not change from the original ﬁ ling.
E. Do not submit a copy of your original return with your amended return.

# Federal Tax Credits

Federal income tax credits do not have an eﬀ ect on Utah income tax. See UCA §59-10-110.
There are some situations on the federal return that let you take a tax credit instead of excluding income from adjusted gross income or taking an itemized deduction. For example:

Foreign tax credit -OR- Foreign earned income exclusion
Lifetime learning credit -OR- Tuition deductions Be aware: In these cases, if you choose to take a credit on your federal return instead of using an exclusion or deduction, you lose the tax beneﬁ t on your Utah return. Do not adjust your federal adjusted gross income or itemized deductions on your Utah return in an eﬀ ort to gain the tax advantage - report your adjusted gross income and itemized deductions exactly as they appear on your federal return.

# Utah Losses and Loss Carries

You must treat federal net operating losses on your Utah return in the same manner as you do on your federal return.
Nonresidents and part-year residents with a Utah loss but no federal net operating loss can apportion their Utah tax for the loss year to zero on Schedule TC-40B, but may not carry the remaining loss forward or back to other years.

# Deadlines to Claim a Refund or Credit

(UCA §§59-1-1410 and 59-10-529) (UCA §§59-1-1410 and 59-10-529) To qualify for a refund or credit, you must ﬁ le a return within:

three years from the original return due date (plus extensions), or
two years from the payment date.

For amended returns, you must ﬁ le a claim for refund or credit within:

two years after you had to ﬁ le an amended Utah return based on changes to your federal return made by the IRS, or
three years from the original due date (plus extensions) of the return of a loss year to report a net operating loss carryback.

# Online

Easily and securely pay your tax online with your credit card, an electronic check (ACH debit), or other electronic options. Online payments may include a service fee. Pay at tap.utah.gov.

# Check or Money Order

To pay by check or money order, mail your check or money order with your return. Make payable to the "Utah State Tax Commission" and write your daytime phone number and "2025 TC-40" on the check. Do not staple to your return.
Remove any check stub before sending. Do not mail cash with your return. The Tax Commission is not liable for cash lost in the mail.
If paying by mail, include a TC-547 coupon with your payment. See form TC-547 on the last page of these instructions.

# TC-40 - Line-by-Line Instructions

TC-40, Page 1
NOTE: Enter your Social Security number, phone number, and ZIP+4 as straight numbers, without brackets or hyphens/ dashes.

# Amended Return

To amend a previously-ﬁ led return, see the instructions on page 5. Enter the "reason-for-amending" code in the ﬁ eld at the top of the return.

# Residency

Your name and Social Security number must match your Social Security card. If ﬁ ling married jointly or separately, also enter your spouse's name and Social Security number.
Social Security Number
Social Security Number
You must provide your Social Security number on your return.
All information on the return is protected from unauthorized disclosure by federal and state law.
If you do not have a Social Security number, enter the Individual Taxpayer Identiﬁ cation Number (ITIN) issued by the IRS. If you do not have a Social Security number or an ITIN, apply for one through the IRS, pay any tax due by the return due date, and ﬁ le a return once you have received your number.

# Residency

Report whether you are a full-year Utah resident by marking Y (yes) for resident or N (no) for non-resident or part-year resident on the line to the right of your last name. If you or your spouse answer "N," complete and attach Schedule B, Non or Part-year Resident Schedule. See "Resident" Deﬁ ned on page 4.
Foreign Address
Foreign Address
If your address is in a foreign country, enter the mailing address where indicated. Enter the foreign city, state/province and postal code in the City ﬁ eld. Abbreviate if necessary. Leave the State and Zip Code ﬁ elds blank. Enter only the foreign country name in the "Foreign Country" ﬁ eld.
Deceased Taxpayer
Deceased Taxpayer
If you are ﬁ ling for a taxpayer who has died, enter the deceased person's name and Social Security number and your mailing address and telephone number. Complete TC-40, page 3, Part 1 if the taxpayer or spouse died in 2025 or 2026.

# Line 1.

Line 1. Filing Status

# Filing Status

If you ﬁ led federal return:

1040 or 1040-SR, enter the code that matches the ﬁ ling status from your federal return.
1040NR, enter "1" (Single), regardless of your marital status.
1040NR -AND- your ﬁ ling status is qualifying surviving spouse (SS) on your federal return, enter "5" (Qualifying surviving spouse).

Filing Status Codes:
Filing Status Codes:
1 Single
2 Married ﬁ ling jointly
3 Married ﬁ ling separately
4 Head of household
5 Qualifying surviving spouse
9 Special Instructions for Couples (see Special Instructions for Married Couples on page 31)

# Line 2.

Line 2. Qualifying Dependents

# Qualifying Dependents

are those you were allowed to claim for a tax credit on federal form 1040 or 1040-SR in line 7 of the "Dependents" section (IRC §24).
In the year of a qualifying dependent's birth, you may claim an additional dependent. To do this, count the dependent on both line 2a and line 2c.
2a Enter on line 2a the number of qualifying dependents age 16 or younger on Dec. 31, 2025.
2b Enter on line 2b the number of other persons not included in 2a for whom you were able to claim a dependent tax credit. You may not claim yourself or your spouse as other dependents.
2c Enter on line 2c the number of dependents included on line 2a who were born in 2025.
2d Add lines 2a, 2b and 2c.

# Line 3.

Line 3. Election Campaign Fund

# Election Campaign Fund

(UCA §59-10-1311)
(UCA §59-10-1311)
If your Utah income tax liability on line 27 plus line 30 is $2 or more ($4 if married ﬁ ling jointly), you may contribute $2 to the campaign fund for any of the qualiﬁ ed parties listed below. If this is a joint return, your spouse may also contribute $2 to the party of his or her choice. This contribution will not reduce your refund or increase the tax you owe.
Political Party Codes:
Political Party Codes:
C = Constitution L = Libertarian D = Democratic M = Independent American F = Utah Forward R = Republican G = Green Enter N if you do not want to make a contribution.

# Line 4.

Line 4. Federal Adjusted Gross Income

# Federal Adjusted Gross Income

Enter your federal adjusted gross income (FAGI) from line 11a of your federal return (1040, 1040-SR, 1040NR).
Nonresidents and part-year residents: Enter the full amount of your federal adjusted gross income from your federal return (as noted above), not just your Utah income.

# Line 5.

Line 5. Additions to Income

# Additions to Income

Enter the total from TC-40A, Part 1.

# Deductions

Enter your federal standard or itemized deduction from line Complete TC-40A, Part 1 if you have any of the following additions to income:

Lump sum distribution
Medical care savings account (MSA) addback
my529 addback
Child's income excluded from parent's return
Municipal bond interest
Untaxed income of a resident trust
Untaxed income of a nonresident trust
Payroll Protection Program grant or loan addback
Equitable adjustments

12e of your federal return (1040, 1040-SR) or line 12 of your federal return (1040NR).

# Itemized Deductions

Add line 11 and line 12.

# Deductions on Federal Schedule A

If you claimed the standard deduction on your federal return, leave this line blank.
If you took state and local income tax as an itemized deduction

Tax paid on behalf of a pass-through entity taxpayer

# Line 6.

Line 6. Total Income

# Total Income

Add line 4 and line 5.

# Line 7.

Line 7. State Tax Refund Included State Tax Refund Included on Federal Return on Federal Return (UCA §59-10-114(2)(c)) (UCA §59-10-114(2)(c)) on your federal return (1040 Schedule A, line 5a), enter the amount from federal form 1040, Schedule A, line 5e, minus any amounts on lines 5b and 5c. Do not enter an amount less than zero. Do not include any sales tax that you itemized.

# Deductions

Subtract line 14 from line 13.
If you itemized your deductions on your 2024 federal form

# Line 16. Initial Credit before Phase-out

1040 or 1040-SR, enter the amount reported on your 2025 federal form 1040, Schedule 1, line 1. Otherwise, leave this line blank.

# Line 8.

Line 8. Subtractions from Income

# Subtractions from Income

Enter the total from TC-40A, Part 2.
Multiply line 15 by 6 percent (.06).

# Line 17. Base Phase-out Amount

Enter the following base phase-out amount determined by your ﬁ ling status shown on line 1.
Complete TC-40A, Part 2 if you have any of the following subtractions from income:

# Filing Status

Base Amount
Base Amount

Interest from Utah municipal bonds and U. S. Government obligations
Native American income
Railroad retirement income
Equitable adjustments
Nonresident active duty military pay
State tax refund distributed to beneﬁ ciary of trust
Nonresident military spouse income
FDIC premiums
Previously-taxed retirement income

# Line 9.

Line 9. Utah Taxable Income/Loss

# Utah Taxable Income/Loss

Subtract the total of lines 7 and 8 from line 6.

# Line 10. Utah Tax Calculation

Single $18,213
Married ﬁ ling jointly $36,426 Married ﬁ ling separately $18,213 Head of household $27,320 Qualifying surviving spouse $36,426

# Line 18. Income Subject to Phase-out

Subtract line 17 from line 9. If the result is zero or less, enter "0".

# Line 19. Phase-out Amount

Multiply line 18 by 1.3 percent (.013). This is the credit phaseout amount.

# Line 20. Taxpayer Tax Credit

Subtract the phase-out amount on line 19 from the initial credit on line 16. If the result is zero or less, enter "0".
Multiply line 9 by 4.5 percent (.045). If the result is zero or less, enter "0."

# Line 11. Utah Personal Exemption

(UCA §59-10-1018(1)(g))
(UCA §59-10-1018(1)(g))

# Line 21. Qualiﬁ ed Exempt Taxpayers

If your federal adjusted gross income is less than or equal to your federal standard deduction, you are exempt from Utah income tax. For this purpose, the federal standard deduction The Utah personal exemption is $2,111 per dependent. Multiply the amount on line d in box 2 by $2,111. does not include the extra deductions for age or blindness.
Complete the worksheet to see if you qualify.

Qualiﬁ ed Exempt Taxpayer Worksheet (Line 21)

# Qualiﬁ ed Exempt Taxpayer Worksheet (Line 21)

Enter the federal adjusted gross income from line 11a of your federal return 1 __ (1040, 1040-SR, 1040NR)
Enter your standard deduction. 2 __ Note: If your standard deduction was limited, enter the amount allowed on your federal return.

Federal 1040NR ﬁ lers enter "0". Otherwise, see the following for your ﬁ ling status: a. Single: Enter $15,750 b. Head of Household: Enter $23,625 c. Married ﬁ ling joint: Enter $31,500 d. Married ﬁ ling separate: If your spouse did not itemize, enter $15,750. If your spouse itemized, enter "0" e. Qualifying surviving spouse: Enter $31,500

Federal enhanced deduction for seniors. 3 __ Enter the amount from federal form 1040, Schedule 1-A, line 37. If you did not ﬁ le federal form 1040, Schedule 1-A, enter "0".
Add lines 2 and 3. 4 __
Subtract line 4 from line 1. If the amount is less than zero, enter "0". 5 __ If the amount on line 5 of this worksheet is more than zero, leave the box on TC-40, line 21 blank and go to line 22.

If the amount on line 5 of this worksheet is zero, you are exempt from Utah income tax. Enter "X" in the box on TC-40, line 21 and enter "0" on line 22. Then complete the rest of the return.

# Line 22. Utah Income Tax

Apportionable nonrefundable credits can reduce your income tax to zero, but cannot result in a refund.
See instructions for TC-40A, Part 3 on page 18.

# Line 25. Enter Tax

Full-year residents: Subtract line 24 from line 23 and enter the result. Do not enter an amount less than zero. Complete the rest of the return.
Nonresidents and part-year residents: Subtract line 24 from line 23 and enter the result on TC-40B, Non or Part-year Resident Schedule, line 40. Do not enter an amount less than zero. Complete TC-40B and enter the tax from TC-40B, line 41 on TC-40, line 25. Complete the rest of the return.
See instructions for TC-40B on page 28.

# Nonrefundable Credits

Enter the total from TC-40A, Part 4.
Complete TC-40A, Part 4 to claim any of these credits:

At-home parent credit
Qualiﬁ ed sheltered workshop cash contribution credit
Historic preservation credit
Credit for increasing research activities in Utah
Credit for income tax paid to another state
Live organ donation expenses credit
Renewable residential energy systems credit
Combat related death credit

Subtract the taxpayer tax credit on line 20 from the tax calculated on line 10. If the result is zero or less, enter "0".

Veteran employment credit
Employing persons who are homeless credit If you qualiﬁ ed as exempt from Utah tax (see worksheet for line 21) and checked the box on line 21, enter "0".

# Line 23. Tax from Page 1

Enter the Utah income tax from line 22 (page 1).

Achieving a Better Life Experience (ABLE) program credit
Military survivor beneﬁ ts credit
Carson Smith Opportunity Scholarship Program credit
Pass-through entity taxpayer income tax credit Nonapportionable nonrefundable credits can reduce your income tax to zero, but cannot result in a refund.

# Line 24. Apportionable Nonrefundable Credits

Enter the total from TC-40A, Part 3.
See instructions for TC-40A, Part 4, on page 23.

# Line 27. Subtract Line 26 from Line 25

Complete TC-40A, Part 3 if you can claim any of these credits:

Capital gain transactions credit
Retirement credit
my529 credit
Health beneﬁ t plan credit
Gold and silver coin sale credit
Social Security beneﬁ ts credit
Military retirement credit
Earned income tax credit
Nonrefundable adoption expenses credit
Child tax credit
Employer-provided childcare construction credit
Employer-provided childcare expenses credit If the total credits on line 26 is more than or equal to the tax on line 25, enter "0".

# Line 28. Voluntary Contributions

Enter the total of your voluntary contributions from TC-40, page 3, Part 4. The contributions will add to your tax due or reduce your refund. Once made, you cannot change a contribution on an amended return.

# Previous Refund

This line is only for an amended return. Enter the total of all refunds, credits, and oﬀ sets of state income tax received for the tax year being amended. Do not include refund interest.

# Housing Credit

You may take a credit for sales or use tax paid to another state (but not a foreign country). The credit may not be greater than the Utah use tax you owe. If you paid sales tax to more than one If you claimed the Utah low-income housing credit in a previous state, complete the Use Tax Worksheet above for each state. year and then disposed of the building or an ownership interest, Add lines 8 on all worksheets, and enter the total on line 31. or if the qualiﬁ ed basis of the building has decreased, you may have to recapture the credit.
Sales and use tax rates vary throughout Utah. Use the Use Tax Rate Chart below to get the rate for the location where the If you are required to recapture a portion of your federal low merchandise was delivered, stored, used, or consumed. Use income housing credit, you must also recapture a portion of your Utah low income housing credit.
Complete the following worksheet. the county tax rate if the city is not listed. (Note: The rates in this chart are those in eﬀ ect at the end of the calendar year. If you ﬁ le sales tax returns, ﬁ nd the rates eﬀ ective for all sales tax ﬁ ling quarters at tax.utah.gov/sales/rates.)
Tax from Recapture of Low-Income
Tax from Recapture of Low-Income
Housing Credit Worksheet
Housing Credit Worksheet

Federal net recapture tax

Use Tax Rate Chart (Effective Dec. 31, 2025) .0845 Conv. Centr. Zone, Fairpark .0635 Beaver County .0735 Beaver City, UIPA Min. Mt - Dist., Inland Port SLC, 1 __ (federal form 8611, line 10)

Credits subject to recapture Beaver City Salt Lake City, SLC Conv. .0665 Box Elder County Hotel, SLC HTRZ .0695 Brigham City, Mantua, Perry, .1005 MIDA MVP - SLC 2 _ (federal form 8611, line 3) Willard, MIDA NG - Brigham, .0635 San Juan County 3 _
Divide line 1 by line 2
Total low-income housing credits actually taken over the life of the project on all .0675 Blanding, Monticello UIPA GS - Brigham .0745 Bluff .0765 Snowville .0635 Sanpete County .0700 Cache County .0645 Centerfield, Mayfield .0725 Cache Valley Transit, Hyde .0675 Ephraim, Fairview, Gunnison, Park, Lewiston, Millville 4 _ Utah returns Hyrum, Logan, Nibley, N. Logan, Mt. Pleasant, .0730 5 _
Total - multiply line 3 by line 4 Enter this amount on TC-40, line 30.

# Line 31. Utah Use Tax

Providence, Richmond, River MIDA NG - Mt. Pleasant .0665 Manti, Sterling, MIDA NG - Manti Heights, Smithfield, .0665 Sevier County MIDA NG - Logan .0675 Aurora, Redmond .0635 Carbon County .0695 Koosharem, Monroe .0645 Helper .0705 Richfield, Salina, .0675 Price MIDA NG - Richfield .0665 Wellington, .0765 Summit County UIPA CC - Wellington .0955 Park City .0765 Daggett County Use tax is a tax on goods and taxable services purchased .0795 Snyderville Basin Transit .0875 Dutch John for use, storage or other consumption in Utah during the tax .0660 Tooele County .0715 Davis County .0690 Erda, Lakepoint City, Lakepoint .0725 Bountiful, Centerville, Clearfield, year and applies only if sales tax was not paid at the time of Transit, Lincoln, Stansbury Park Clinton, Farmington, Kaysville, purchase. If you purchased an item from an out-of-state seller .0700 Grantsville, Tooele City, Layton, N. Salt Lake, S. Weber, (including Internet, catalog, radio and TV purchases) and the MIDA NG - Tooele City, Syracuse, W. Bountiful, UIPA Twenty Wells seller did not collect sales tax on that purchase, you must Woods Cross .0645 Uintah County .0635 Duchesne County pay the use tax directly to the Tax Commission. If you have a .0695 Naples, Vernal .0645 Duchesne City Utah sales tax license/account, include the use tax on your .0735 Utah County .0675 Roosevelt .0745 Alpine, American Fork, Cedar sales tax return. If you do not have a Utah sales tax license/ account, report the use tax on line 31 of TC-40.
Use Tax Worksheet
Use Tax Worksheet

Amount of purchases (except grocery food) .0635 Emery County Hills, Highland, Lehi, Lindon, .0825 Green River, UIPA CC - Gr. River Mapleton, MIDA NG - Lehi, .0735 Garfield County MIDA NG - American Fork, .0835 Boulder, Panguitch, Tropic .0855 Bryce Canyon MIDA NG - Spanish Fork, Orem, .0845 Escalante, Hatch Payson, Pleasant Grove, Provo, .0685 Grand County Santaquin, Saratoga Springs, .0885 Moab Spanish Fork, Springville, .0665 Iron County Vineyard, ULA Lehi, ULA 1 __ subject to use tax
Use tax rate .0865 Brian Head Lindon, ULA Provo, ULA .0675 Cedar City, Parowan, Vineyard, Vineyard HTRZ MIDA NG - Cedar City .0895 MIDA MVP - Ut. Co.

2 .
(decimal from Use Tax Rate Chart) .0665 Juab County .0725 Wasatch County .0695 Eureka 3 __

Multiply line 1 by line 2
Amount of grocery food purchases .0755 Heber .0705 Mona, Nephi .0835 Independence, Mil. Rec. .0700 Santaquin South Wasatch, Mil. Rec. Hideout, .0735 Kane County 4 __ subject to use tax

Mil. Rec. MWR Hotel, .0845 Kanab
Mil. Rec. GAEC PID .0835 Orderville 5 __

Multiply line 4 by 3% (.03) .0865 Midway .0635 Millard County .0915 Park City East 6 __
Add line 3 and line 5
Credit for sales tax paid to another state .0675 Fillmore, MIDA NG - Fillmore, .0645 Washington County UIPA HC - Fillmore .0675 Hurricane, Ivins, La Verkin, .0665 Scipio

St. George, Santa Clara,
7 _ on use tax purchases .0670 Morgan County Washington City, .0695 Morgan City 8 _

Use tax due (subtract line 7 from line 6) (If less than zero, enter "0.") MIDA NG - St. George .0635 Piute County .0805 Springdale .0665 Rich County .0745 Virgin .0825 Garden City .0765 Wayne County .0745 Salt Lake County .0795 Bicknell, Loa, Torrey .0905 Alta .0725 Weber County .0855 Brighton .0745 Falcon Hill Riverdale, Riverdale .0765 Murray, So. S.L., So. S.L. HTRZ .0825 Huntsville

The tax on grocery food is 3 percent. Grocery food is food sold for ingestion or chewing by humans and consumed for taste or nutrition. Grocery food does not include alcoholic beverages or tobacco. See Pub 25, Sales and Use Tax, for more information.

# Additions to Tax

Add lines 27 through 31.

# Line 33. Total Withholding

If you have mineral production withholding or passthrough entity withholding: Complete TC-40 page 3, Part

Enter the total from Part 5 on line 33.

If you have only Utah income tax withholding: Enter on line 33 the total from form TC-40W, Part 1.
Complete TC-40W, Part 1, listing each W-2 and 1099 with Utah withholding tax. If you have more than four withholding forms, use additional TC-40Ws.
See instructions for TC-40W on page 29.
Keep withholding forms with your records. Do not attach them to your return. Processing will be delayed and we may reject your withholding credit if you do not complete form TC-40W, Part 1 with all required information.

# Line 34. Credit for Utah Income Tax Prepaid

Prepayments include payments made with form TC-546, Individual Income Tax Prepayment Coupon, and any amount of the previous year's refund applied to your current tax liability.

# Previous Payment

Use this line only for an amended return. Enter the total tax paid with the original return plus any later tax payments for the tax year being amended. Do not include on this line any penalty, interest or fees paid on the previous return.

# Refundable Credits

Enter the total from TC-40A, Part 5.
Complete TC-40A, Part 5 to claim any of the following credits:

Renewable commercial energy systems credit
Agricultural oﬀ -highway gas/undyed diesel credit
Farm operation hand tools credit See instructions for TC-40A, Part 5, on page 27.

# Line 37. Apportionable Refundable Credits

Enter the amount from TC-40A, Part 6, line c.
Complete TC-40A, Part 6 to claim any of the following credits:

Refundable adoption expenses See instructions for TC-40A, Part 6, on page 27.

# Refundable Credits

Add lines 33 through 37.

# Line 39. Tax Due

If line 32 is more than line 38, subtract line 38 from line 32.
This is the tax you owe.

# Line 40. Penalty and Interest

If you are ﬁ ling your return or paying any tax late, you may owe penalties and interest. To calculate your penalty and interest, follow the instructions in Pub 58, Utah Interest and Penalties (tax.utah.gov/forms). We will send you a bill if you do not pay the penalties and interest with your return or if the penalty and/or interest is calculated incorrectly.
Penalties
Penalties
You may have to pay a penalty for not ﬁ ling your return by the due date, not paying tax due on time, not pre-paying enough on an extension return, and not ﬁ ling information returns or supporting schedules (UCA §59-1-401). The penalties are a percentage of the unpaid tax, based on the number of days late.
The penalty for underpaying an extension prepayment is 2 percent of the unpaid tax per month of the extension period.
If the return is not ﬁ led by the extension due date, failure to ﬁ le and pay penalties will apply as if the extension had not been granted.
There is no late ﬁ ling penalty (including on an amended return) if you have no tax due on the return.
Interest
Interest
Interest is in addition to penalties due. Calculate interest from the due date (April 15, 2026) to the date paid. The 2026 interest rate is 6 percent.

# Line 41. Total Due - Pay This Amount

Add any penalty and interest you owe on line 40 to the tax on line 39. This is your total due.
For payment options and instructions, see Payment Options on page 6.

# Line 42. Refund

If line 38 is more than line 32, subtract line 32 from line 38.
This is your refund.
Note: Your refund may be applied to any outstanding federal or state debt owed.
Check your Utah refund status at tap.utah.gov.

# Line 43. Voluntary Subtractions from Refund

If you want to deposit all or part of your refund into a my529 account(s) (see page 15), or if you want to apply all or part of your refund as a prepayment of your 2026 Utah income tax liability, complete TC-40 page 3, Part 6. Enter the total from Part 6 on line 43.
The amount on line 43 cannot be greater than the amount on line 42.

# Line 44. Remaining Refund Direct Deposit

If you want your refund (or remaining refund) deposited directly into your checking or savings account, enter your bank or credit union's routing number and your account number. Do not include hyphens, spaces or special symbols.
See the Direct Deposit Example (below) to ﬁ nd the routing and account numbers on your check. Your ﬁ nancial institution can also provide this information.

# Direct Deposit Example for Line 44

JOHN J.TAXPAYER
JOHN J.TAXPAYER
MARY S.TAXPAYER
MARY S.TAXPAYER
900 N 500 W
900 N 500 W
My Town, UT 84000
My Town, UT 84000
PAY TO THE
PAY TO THE
ORDER OF
ORDER OF
MY TOWN BANK
MY TOWN BANK
Routing
Routing
My Town, UT 84000
My Town, UT 84000
$
DOLLARS
Account
Account number number Do not include Do not include number number FOR the check number the check number 250250025 0 00009876543 1 234 Routing number Account number 2 2 2 5 0 0 0 0 5 0 Indicate whether you want your refund deposited into your checking or savings account, or if the account is foreign (outside of the United States or its territories). We cannot transfer funds outside of the United States, so if you mark "foreign" you will receive your refund as a check.
If we cannot direct deposit your refund we will mail you a refund check to the address on your return.

# Signature

You must sign your return. If ﬁ ling a joint return, both you and your spouse must sign. Not signing the return will delay your refund.

# Signature for Deceased

If your spouse died in 2025 or 2026 before ﬁ ling your return and you are ﬁ ling a joint return, write "DECEASED" in the signature block for your spouse. See more on page 13. If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, sign the return and attach form TC-131.

# Third Party Designee

If you want a friend, family member or other person to discuss your return with the Tax Commission, enter their name and phone number in the Third Party Designee area (page 2 of your return). Also, enter a number (up to ﬁ ve digits) as a personal identiﬁ cation number (PIN). If you want the paid preparer who signed your return as the third party designee, enter "Preparer" in the designee's name area.
If you ﬁ ll in the Third Party Designee area, you (and your spouse if ﬁ ling a joint return) authorize the Tax Commission to call the designee with questions that may arise while processing your return. You also authorize the designee to:

give the Tax Commission any missing information from your return;
call the Tax Commission for information about the processing of your return or the status of your refund or payment(s);

Enter "X" for bank account type 9 5 0 7 8 6 3 4 X Savings Checking

receive copies of notices or transcripts related to your return, upon request; and
respond to certain Tax Commission notices about math errors, oﬀ sets and return preparation.

You are not authorizing the designee to receive any refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Commission. The authorization automatically ends on the due date for ﬁ ling your next year's tax return (without regard to extensions).
If you want to change the designee's authorization, complete and submit TC-737, Power of Attorney and Declaration of Representative (tax.utah.gov/forms). If you want to revoke the authorization before it ends, submit your request in writing to the Utah State Tax Commission, attention Taxpayer Services, 210 N 1950 W, SLC, UT 84134.

# Paid Preparer Requirements

A paid preparer must enter his or her name, address, and PTIN in the section below the taxpayer's signature.

# Preparer Electronic Filing Requirements

(UCA §59-10-514.1)
(UCA §59-10-514.1)
If a preparer (or two or more preparers aﬃ liated together in the same establishment) prepared over 100 returns in a prior calendar year, the preparer(s) must submit all of their Utah individual income tax returns electronically. Exceptions apply for taxpayers who choose not to ﬁ le electronically and for undue hardship on the preparer in conforming to this provision (see form TC-831).

# Preparer Penalties

(UCA §§59-1-401(11)-(12))
(UCA §§59-1-401(11)-(12))
The person who prepares, presents, procures, advises, aids, assists, or counsels another on a return, aﬃ davit, claim, or similar document administered by the Tax Commission, and who knows or has reason to believe it may understate a tax, fee or charge, is subject to both a civil penalty ($500 per document) and criminal penalties (second degree felony with a ﬁ ne from $1,500 to $25,000).

# Paper Returns

If you ﬁ le a paper return, allow at least 90 days for it to be processed.
Mail your paper return, plus any schedules, payment and payment coupon, to:
Refund Return Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0260 Tax-due Return Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0266 FYI: IRS FYI: IRS All information on your return is compared to information ﬁ led with the IRS.

# TC-40, Page 3

Submit TC-40, page 3 ONLY if you have entered information on the form. Do NOT submit TC-40, page 3 if it is blank.
X

X Part 1 - Deceased Taxpayer Information

# Part 1 - Deceased Taxpayer Information

A return must be ﬁ led for a deceased person who would have been required to ﬁ le an income tax return. The personal representative, executor, administrator, legal representative, or surviving spouse must sign and ﬁ le the ﬁ nal return and any other returns still due.
If you are ﬁ ling the deceased taxpayer's return as single, married separate, head of household, or qualifying surviving spouse, and they died in 2025 or 2026 before ﬁ ling the tax return, enter the taxpayer's date of death (mm/dd/yy) on the ﬁ rst line of TC-40, page 3, Part 1.
If you are the surviving spouse ﬁ ling a joint return with the taxpayer who died in 2025 or 2026 before ﬁ ling the tax return, enter the deceased taxpayer's date of death (mm/dd/yy) on TC-40, page 3, Part 1:

Line 1 if the deceased person was the primary taxpayer shown on TC-40, page 1; or
Line 2 if the deceased person was the spouse shown on TC-40, page 1.

Write "DECEASED" in the signature block on TC-40, page 2 for the deceased taxpayer and sign the return.
If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, enter an "X" on TC-40 page 3, Part 1.
Sign the return and attach form TC-131, Statement of Person
Claiming Refund Due a Deceased Taxpayer.

X Part 2 - Fiscal Year End Date

# Part 2 - Fiscal Year End Date

Leave this ﬁ eld blank if you are a calendar year ﬁ ler (your tax year ends on December 31).
If you ﬁ le your return on a ﬁ scal year basis (a 12-month period ending on the last day of any month except December), enter your ﬁ scal year-end date (two-digit month and two-digit year).
See Fiscal Year Filers on page 5.

X Part 3 - Federal Form 8886

Part 3 - Federal Form 8886
If you ﬁ led federal form 8886, Reportable Transaction Disclosure Statement, with the IRS, enter an "X" in Part 3.

X Part 4 - Voluntary Contributions

# Part 4 - Voluntary Contributions

You may contribute to any of the following approved causes.
Contributions will add to your tax due or reduce your refund.
Once made, you cannot change a contribution on an amended return.
Leave the entire Part 4 blank if you are not contributing to any of the accounts.
Write the code and amount of each contribution on the lines in Part 4. Add your contributions and enter the total on TC-40, line 28.

Codes for Contributions

02 Pamela Atkinson Homeless Account

03 Kurt Oscarson Children's Organ Transplant
Account
05 School District and Nonproﬁ t School Dist.
Foundation

15 Clean Air Fund

16 Governor's Suicide Prevention Fund

17 Nonproﬁ t Capacity Fund

18 Diapering Supply Fund

# 19 Statewide Hunger Relief Fund

See below for an explanation of each contribution.
(02) Pamela Atkinson Homeless Account
(02) Pamela Atkinson Homeless Account
(UCA §59-10-1306)
(UCA §59-10-1306)
Contributions help fund services and programs to help Utahns become self-suﬃ cient.
For more information, contact:

# Department of Workforce Services

PO Box 45249
Salt Lake City, UT 84145-0249 jobs.utah.gov/htf/index.html
(03) Kurt Oscarson Children's Organ Transplant
(03) Kurt Oscarson Children's Organ Transplant
Account
Account
(UCA §59-10-1308)
(UCA §59-10-1308)
Contributions provide ﬁ nancial help to families of children needing an organ transplant.
For more information, contact:

Utah Department of Health and Human Services

Oﬃ ce of Children with Special Health Care Needs

Kurt Oscarson Children's Organ Transplant Fund

# 195 N 1950 W

PO Box 144610
Salt Lake City, UT 84114-4610
385-310-5238 kocotf@utah.gov familyhealth.utah.gov/cshcn/kocotf/

(05) School District and Nonproﬁ t School District
(05) School District and Nonproﬁ t School District
Foundation
Foundation
(UCA §59-10-1307)
(UCA §59-10-1307)
For more information, contact:

Department of Cultural and Community Engagement

# 3760 S Highland Dr

Millcreek, UT 84106
Contributions help fund private, nonproﬁ t school district 801-641-2856 foundations that promote the following: partnership activities community.utah.gov between schools and communities; charitable giving activities to speciﬁ c educational programs; and opportunities for
(18) Diapering Supplies Fund
(18) Diapering Supplies Fund scientiﬁ c, educational, literary, and improvement objectives.
(UCA §59-10-1322)
(UCA §59-10-1322)
Your contribution goes to the school district if there is no nonproﬁ t foundation. Enter a code for the school district/ Contributions fund diaper distribution centers that distribute diapers, diaper wipes and diaper cream at no cost for children foundation (from the list below) in the SCHOOL DIST. CODE box to the right of the amount.

School District Codes for "SCHOOL DIST. CODE" box

01 Alpine 11 Grand 22 N. Sanpete 33 S. Summit

02 Beaver 12 Granite 23 N. Summit 34 Tintic

03 Box Elder 13 Iron 24 Ogden 35 Tooele

04 Cache 14 Jordan 25 Park City 36 Uintah

42 Canyons 15 Juab 26 Piute 41 Utah Assistive Technology

05 Carbon 16 Kane 27 Provo

06 Daggett 17 Logan 28 Rich 37 Wasatch

07 Davis 18 Millard 29 Salt Lake 38 Washington

08 Duchesne 19 Morgan 30 San Juan 39 Wayne

09 Emery 20 Murray 31 Sevier 40 Weber

10 Garﬁ eld 21 Nebo 32 S. Sanpete
(15) Clean Air Fund
(15) Clean Air Fund
(UCA §59-10-1319)
(UCA §59-10-1319)
Contributions are disbursed to the Utah Division of Air Quality to fund: and individuals with disabilities.
For more information, contact:

Utah Department of Health and Human Services

Oﬃ ce of Children with Special Health Care Needs

Diapering Supplies Fund

# 195 N 1950 W

PO Box 144610
Salt Lake City, UT 84114-4610
385-377-2801 cshcn@utah.gov
(19) Statewide Hunger Relief Fund
(19) Statewide Hunger Relief Fund
(UCA §59-10-1323)
(UCA §59-10-1323)
Contributions fund the Statewide Hunger Relief Fund, which helps ﬁ ght hunger in Utah by supporting the Utah Food Bank.
For more information, contact:

Utah Food Bank

# 3150 S 900 W

South Salt Lake, UT 84119

grants to individuals or organizations in Utah for activities to improve Utah air quality; or 801-978-2452 utahfoodbank.org
public educational programs about the importance of air quality for the health, well-being and livelihood of Utah residents.

For more information, contact:

Utah Division of Air Quality

Department of Environmental Quality PO Box 144820 Salt Lake City, UT 84114-4820 801-536-4019
(16) Governor's Suicide Prevention Fund
(16) Governor's Suicide Prevention Fund (UCA §59-10-1320) (UCA §59-10-1320) Contributions fund mental health crisis response improve-

X Part 5 - Withholding

Part 5 - Withholding
Complete Part 5 if you have mineral production withholding or pass-through entity withholding.

1. Utah Income Tax Withheld

# 1. Utah Income Tax Withheld

Enter the total from TC-40W, Part 1.
Complete TC-40W, Part 1, listing each W-2 and 1099 with Utah withholding tax. If you have more than four withholding forms, use additional TC-40Ws.
See instructions for TC-40W on page 29. ments, suicide risk factor reductions and protection factors associated with suicide reduction.
For more information, contact:

Utah Department of Health & Human Services

Oﬃ ce of Substance Use and Mental Health

288 N 1460 W
Salt Lake City, UT 84116
801-538-3939
(17) Nonproﬁ t Capacity Fund
(17) Nonproﬁ t Capacity Fund
(UCA §59-10-1321)
(UCA §59-10-1321)

2. Mineral Production Withholding Tax Credit

# 2. Mineral Production Withholding Tax Credit

(UCA §59-6-102(3))
(UCA §59-6-102(3))
Enter the total from TC-40W, Part 2.
Complete TC-40W, Part 2 if you are claiming credit for Utah mineral production withholding tax.
The mineral production company on form TC-675R must provide the following information to you:

the company's federal employer identiﬁ cation number (EIN),
the company's Utah mineral production withholding account number, and Contributions fund the Nonproﬁ t Capacity Grant Program, which provides grants to nonproﬁ t support organizations.
your share of the mineral production withholding tax.

Keep all TC-675Rs and Utah Schedule K-1(s) with your records. Do not attach them to your return. Processing will be delayed, and we may reject your mineral production withholding credit if you do not complete TC-40W, Part 2 with all required information.
See instructions for TC-40W, Part 2 on page 30.

3. Pass-through Entity Withholding Tax Credit

# 3. Pass-through Entity Withholding Tax Credit

(UCA §59-10-1103)
(UCA §59-10-1103)
Enter the total from TC-40W, Part 3.
Complete TC-40W, Part 3 if you are claiming credit for any Utah income tax withheld or paid on your behalf by a passthrough entity (partnership, LLC, LLP, S corporation or trust) to which you belong.
Keep Utah Schedule K-1 and all other related documents with your records. Do not attach them to your return. Processing will be delayed, and we may reject your withholding credit if you do not complete TC-40W, Part 3 with all required information.
See instructions for TC-40W, Part 3 on page 30.
Total
Total
Add the amounts and enter the total here and on TC-40, page 2, line 33.
Keep withholding forms with your records. Do not attach them to your return. Processing will be delayed and we may reject your withholding credit if you do not complete form TC-40W with all required information.

X Part 6 - Voluntary Subtractions from Refund

# Part 6 - Voluntary Subtractions from Refund

my529
1. my529

(UCA §59-10-1313)
(UCA §59-10-1313)
If you own a my529 account, you may contribute all or part of your refund to your my529 account(s) by entering the amount you want deposited. The deposit will be sent to my529 with your name, address and Social Security number as identiﬁ cation. my529 will deposit your refund into your my529 account(s).
If you have multiple my529 individual accounts under your Social Security number, your refund will be divided equally among all your individual accounts. Both Social Security numbers from a joint return will be matched to existing my529 individual accounts for dividing the refund.
If you enter an amount on this line but do not own a my529 individual account, my529 will send you information to open an account. You may also visit my529.org or call 1-800-418-2551 to open an account. If you do not open an account within the designated time frame, my529 will return your refund to you without interest or earnings.
Note: Your refund will not be contributed to your my529 individual account until your return has ﬁ nished processing, which may take up to 90 days. Any outstanding federal or state debt you owe may be subtracted from your refund before it is contributed to your my529 individual account(s).
The refund will be treated as a current-year contribution in the year contributed.
For more information about my529 accounts, see my529.org or call 1-800-418-2551.

2. Refund Applied To 2026 Taxes

2. Refund Applied To 2026 Taxes
You may apply all or part of your refund as a prepayment for your 2026 Utah income tax liability. Enter the amount of refund you want applied to your 2026 tax on this line.
If you change your mind, you must mail a written request to:

Taxpayer Resources

# 210 N 1950 W

Salt Lake City, UT 84134-7000
Total
Total
Add the two amounts and enter the total here and on TC-40, page 2, line 43.
Note: This amount may not be greater than the amount on line 42.
We will refund any amount left over, unless you have other outstanding government obligations.

X Part 7 - Property Owner's Residential

Part 7 - Property Owner's Residential

Exemption Termination Declaration

# Exemption Termination Declaration

You must notify the county when you have a primary residential property on which you have claimed the homeowner's exemption and to which you are no longer entitled. You must also report on your Utah income tax return that you no longer qualify for the homeowner's exemption on your primary residence.
Note: Do not complete Part 7 if you change your primary residence and were entitled to claim the homeowner's exemption on your former residence and are entitled to claim the homeowner's exemption on your new residence. If you are unsure about your homeowner's exemption qualiﬁ cation, contact the county assessor's oﬃ ce.
Enter "X" in Part 7 if you no longer are entitled to the homeowner's exemption, and enter the code from the chart below for the county in which the property is located.

County Codes

01 Beaver 11 Iron 21 Sevier

02 Box Elder 12 Juab 22 Summit

03 Cache 13 Kane 23 Tooele

04 Carbon 14 Millard 24 Uintah

05 Daggett 15 Morgan 25 Utah

06 Davis 16 Piute 26 Wasatch

07 Duchesne 17 Rich 27 Washington

08 Emery 18 Salt Lake 28 Wayne

09 Garﬁ eld 19 San Juan 29 Weber

10 Grand 20 Sanpete

# Mailing Your Return

Mail your return and any payment to the address shown at the bottom of TC-40, page 3.

# TC-40A - Supplemental Schedule Instructions

Use TC-40A to enter six categories of items aﬀ ecting your Utah individual income tax return: f Part 1 - Additions to Income (added to federal income) f Part 2 - Subtractions from Income (subtracted from federal income) f Part 3 - Apportionable Nonrefundable Credits* f Part 4 - Nonapportionable Nonrefundable Credits f Part 5 - Nonapportionable Refundable Credits f Part 6 - Apportionable Refundable Credits*
*Apportioned for non or part-year residents

X Part 1 - Additions to Income

# Part 1 - Additions to Income

Enter the following additions to income that apply. Attach TC-40A to your return.
Write the code and amount of each addition to income in Part 1. Total the amounts and carry the total to TC-40, line 5.
Codes for Additions to Income, TC-40A, Part 1
Codes for Additions to Income, TC-40A, Part 1
51 Lump sum distribution
53 Medical care savings account (MSA) addback 54 my529 addback 56 Child's income excluded from parent's return 57 Municipal bond interest 60 Untaxed income of a resident trust 61 Untaxed income of a nonresident trust 67 Tax paid on behalf of a pass-through entity taxpayer 68 Payroll Protection Program grant or loan addback 69 Equitable adjustments Each addition to income is explained below.
(51) Lump Sum Distribution
(51) Lump Sum Distribution
(UCA §59-10-114(1)(a))
(UCA §59-10-114(1)(a))
This addition to income only applies if you ﬁ led form 4972 with your federal return.
If you received a lump sum distribution and ﬁ led federal form 4972, enter the total of the amounts shown on Part II, line 6 and on Part III, line 10. Keep a copy of form 4972 and any 1099-R forms showing the distribution with your records.
Shared Distributions: If you shared a lump sum distribution with others, multiply the amount on line 10 of federal form 4972 by the distribution percentage shown in box 9a on your form 1099-R, then add the amount from form 4972, Part II, line 6.
(53) Medical Care Savings Account (MSA) Addback
(53) Medical Care Savings Account (MSA) Addback
(UCA §59-10-114(1)(c))
(UCA §59-10-114(1)(c))
If you are an account holder who contributes to an MSA, the account administrator will send you form TC-675M, Statement of Withholding for Utah Medical Savings Account. Enter the sum from TC-675M, lines 8 and 9, only up to the amount deducted or used in calculating the MSA credit on your current or previously ﬁ led Utah tax return. Keep form TC-675M with your records.
(54) my529 Addback
(54) my529 Addback
(UCA §59-10-114(1)(d))
(UCA §59-10-114(1)(d))
If you withdrew an amount from a Utah my529 account but did not use it for qualiﬁ ed education expenses, and the withdrawal did not meet an exception under IRC §529(c) or §530(d), enter that amount to the extent the amount was deducted or used in calculating the my529 credit on your current or a previously ﬁ led Utah tax return. If you are a my529 account owner, you will receive form TC-675H, my529 Tax Statement for Contributions, Withdrawals, and Transfers from my529.
Keep this form with your records. If you have any questions about my529 accounts, call my529 at 1-800-418-2551, or visit my529.org.
(56) Child's Income Excluded from Parent's Return
(56) Child's Income Excluded from Parent's Return
(UCA §59-10-114(1)(b))
(UCA §59-10-114(1)(b))
If you are a parent who reported a child's interest and dividends on your federal return, you must add any child's income excluded from your income to your return. Use the following worksheet to calculate the addback:
Worksheet
Worksheet

Enter the lesser of federal form 8814, line 4 or line 5 1 __
Federal amount not taxed 2 $1,350
Subtract line 2 from line 1. If less than zero, enter "0." This is the addition to Utah income. 3 __ If you reported income for more than one child, complete the calculation above separately for each child using their respective federal form 8814. Total the amounts from line 3 above for each child and enter the amount on TC-40A, Part 1, using code 56.

(57) Municipal Bond Interest
(57) Municipal Bond Interest
(UCA §59-10-114(1)(e))
(UCA §59-10-114(1)(e))
Enter interest from certain bonds, notes and other evidences of indebtedness issued by non-federal government entities outside Utah (municipal bonds) acquired after Jan. 1, 2003, if the interest is not included in your federal adjusted gross income. Do not enter interest earned on non-Utah municipal bonds if the issuer does not impose an income tax on bonds issued by Utah, or the issuing state does not impose an income tax.
(60) Untaxed Income of a Resident Trust
(60) Untaxed Income of a Resident Trust
(UCA §59-10-114(1)(f))
(UCA §59-10-114(1)(f))
Enter any distribution received by a Utah resident beneﬁ ciary of a resident trust if the income was taxed at the trust level for federal tax purposes, but not taxed at the trust level for Utah tax purposes.
(61) Untaxed Income of a Nonresident Trust
(61) Untaxed Income of a Nonresident Trust
(UCA §59-10-114(1)(g))
(UCA §59-10-114(1)(g))
Enter any distribution received by a Utah resident beneﬁ ciary of a nonresident trust of undistributed distributable net income realized by the trust, if the income was taxed at the trust level for federal tax purposes but not taxed at the trust level by any state. Undistributed distributable net income is considered to be distributed from the most recently accumulated undistributed distributable net income.
(67) Tax Paid on Behalf of a Pass-through Entity
(67) Tax Paid on Behalf of a Pass-through Entity
Taxpayer
Taxpayer
(UCA §59-10-114(1)(i) and (j)) (UCA §59-10-114(1)(i) and (j)) Enter the total tax paid on your behalf by a pass-through entity during the tax year to:

Utah under §59-10-1403.2(2), and
any other state that imposes a tax similar to the tax described in §59-10-1403.2(2).

(68) Payroll Protection Program Grant or Loan
(68) Payroll Protection Program Grant or Loan
Addback
Addback
(UCA §59-10-103(1)(a)(ii))
(UCA §59-10-103(1)(a)(ii))
If you received a COVID-19 Payroll Protection Program (PPP) grant or loan, enter any amount that:

was forgiven during the 2025 tax year,
is exempt from federal income tax, and
you used for expenses that you deducted on your federal tax return.

If you own an interest in an LLC, partnership, S corporation or trust that received a PPP grant or loan meeting these requirements, include your distributed share on this line. (See the "Other Income" line of Utah Schedule K-1 received from the LLC, partnership, S corporation or trust.)
(69) Equitable Adjustments
(69) Equitable Adjustments
(UCA §59-10-115(2))
(UCA §59-10-115(2))
Enter any qualiﬁ ed equitable adjustment needed to prevent receiving a double tax beneﬁ t.

X Part 2 - Subtractions from Income

# Part 2 - Subtractions from Income

Enter the following subtractions from income that apply. Attach TC-40A to your return.
Write the code and amount of each subtraction from income in Part 2. Total the amounts and carry the total to TC-40, line 8.
Codes for Subtractions from Income, TC-40A,
Codes for Subtractions from Income, TC-40A,
Part 2
Part 2
71 Interest from Utah municipal bonds and U. S. government obligations

# 77 Native American income

78 Railroad retirement income
79 Equitable adjustments
82 Nonresident active duty military pay 85 State tax refund distributed to beneﬁ ciary of trust 88 Nonresident military spouse income 89 FDIC premiums 90 Previously taxed retirement income Each subtraction from income is explained below.
(71) Interest from Utah Municipal Bonds and
(71) Interest from Utah Municipal Bonds and

U. S. Government Obligations

U. S. Government Obligations
(UCA §59-10-114(2)(a) and (f)) (UCA §59-10-114(2)(a) and (f))

Utah Municipal Bonds

# Utah Municipal Bonds

Interest earned on Utah municipal bonds is exempt from Utah income tax.

Municipal bond interest is usually excluded from federal adjusted gross income. In these cases, do not subtract municipal bond interest.
Some municipal bond interest is included in federal adjusted gross income, (e.g., Build America Bonds, etc.).

In these cases, deduct Utah municipal bond interest from Utah taxable income. Enter the non-taxable subtraction on TC-40A, Part 2, using code 71.
Keep all records and documentation to support this subtraction.

U.S. Government Obligations

# U.S. Government Obligations

Interest earned on U.S. Government obligations is exempt from Utah income tax. These obligations include:

Treasury bills
Treasury notes
E, EE, H, HH, and I bonds

The following income is NOT exempt from Utah income tax:

Interest or dividends from Federal National Mortgage

# Association (FNMA) and Government National Mortgage

Association (GNMA).

Interest on IRS or other federal agency refunds.

The following conditions determine if the instrument qualiﬁ es as a U.S. Government obligation (see U.S. Supreme Court decision, Smith vs. Davis, 323 U.S. 111 (1944)). The instrument must:

be a written document,
bear interest,
contain a binding promise by the U.S. Government to pay a speciﬁ c sum on a speciﬁ c date, and
have congressional authorization to pledge the full faith and credit of the United States in support of the promise to pay.

You may only deduct interest or dividend income from U.S.
Government obligations included in your federal adjusted gross income. Before entering an amount, subtract any related interest expense on money borrowed to purchase the obligation or security.

See Pub 33, Interest from U.S. Government Obligations, at Keep all records, forms and worksheets to support this subtraction.
(77) Native American Income
(77) Native American Income
(UCA §59-10-114(2)(b) and (e)) (UCA §59-10-114(2)(b) and (e)) Some income of Utah Native Americans is exempt from Utah income tax. To qualify, you must:

be an enrolled member of a Native American tribe in Utah,
live on your tribe's reservation, and
earn the income on your tribe's reservation (for active duty military income, see Pub 57).

Also, enrolled members of the Ute tribe who work on the Uintah and Ouray Reservation and live on land removed from that reservation under Hagen vs. Utah (510 U.S. 399 (1994)) are exempt from Utah income tax on income earned on the reservation.
Enter the exempt income included in your federal total income on TC-40A, Part 2, using code 77. Enter your enrollment/census number and your Nation/Tribe Code from the following list:

Nation/Tribe Code

1 Confederated Tribes of the Goshute Reservation

2 Navajo Nation Reservation

3 Paiute Indian Tribe of Utah

4 Skull Valley Band of Goshute Indians

# 5 Ute Indian Tribe

6 Other tribe
Keep all records and documents to support this subtraction.
(78) Railroad Retirement Income
(78) Railroad Retirement Income
(UCA §59-10-114(2)(d))
(UCA §59-10-114(2)(d))
Federal law does not permit states to tax railroad retirement, disability income, unemployment income, and sickness beneﬁ ts received from the Railroad Retirement Board and reported on form RRB-1099.
Railroad retirement pensions are deductible only if taxed on the federal return. If you received pension payments, disability income or unemployment payments under the Railroad Retirement Act and report all or part of the amount received as income on federal form 1040 or 1040-SR, lines 5b and/or 6b, you may deduct that amount from Utah income. If amounts from sources other than railroad retirement are included on these lines on your federal return, only deduct the amount of railroad retirement reported on these lines.
(79) Equitable Adjustments
(79) Equitable Adjustments
(UCA §59-10-115(2))
(UCA §59-10-115(2))
Enter any qualiﬁ ed equitable adjustment needed to prevent paying double tax. Attach an explanation.
Do not use this subtraction to deduct the income of a nonresident spouse. File TC-40B, Non or Part-year Resident Schedule. See TC-40B instructions on page 28.
(82) Nonresident Active Duty Military Pay
(82) Nonresident Active Duty Military Pay
(50 USC §4001)
(50 USC §4001)
Nonresident service members do not pay Utah income tax on active duty military pay. Deduct the amount of active duty military pay included in your federal adjusted gross income on TC-40A, Part 2, using code 82.

# See instructions for TC-40B and Pub 57, Military Personnel

Instructions.
(85) State Tax Refund Distributed to Beneﬁ ciary of
(85) State Tax Refund Distributed to Beneﬁ ciary of
Trust
Trust
(UCA §59-10-114(2)(c))
(UCA §59-10-114(2)(c))
Enter any state tax refund distributed to you by a resident trust if the refund was used to compute federal income of the resident trust for the year.
(88) Nonresident Military Spouse Income
(88) Nonresident Military Spouse Income
(50 USC §4001)
(50 USC §4001)
The income of a service member's spouse is exempt from Utah tax if the spouse is:

not a resident of Utah,
not also a service member, and
in Utah solely to be with the service member serving under military orders.

Enter the total income of the nonresident spouse on TC-40A, Part 2, using code 88.
When completing TC-40B, deduct only the Utah income of the nonresident spouse in Column A, line 33.
See Pub 57, Military Personnel Instructions.
(89) FDIC Premiums
(89) FDIC Premiums
(UCA §59-10-114(2)(i))
(UCA §59-10-114(2)(i))
You may subtract from income FDIC premiums that were not allowed as a deduction on your federal return under IRC 162(r).
(90) Previously-taxed Retirement Income
(90) Previously-taxed Retirement Income
(UCA §59-10-114(2)(j))
(UCA §59-10-114(2)(j))
WARNING: Most filers do not qualify for this ! subtraction. This subtraction is for very rare cases where Utah taxes retirement income derived from contributions to a retirement plan that were previously taxed by another state.
Enter the amount of any distribution from a qualiﬁ ed IRC Section 401(a) retirement plan that is included in your federal adjusted gross income if, in the year it was paid into the plan, the amount was:

not included in your federal adjusted gross income; and
taxed by another state, the District of Columbia, or a possession of the United States.

X Part 3 - Apportionable Nonrefundable Credits

# Part 3 - Apportionable Nonrefundable Credits

Apportionable nonrefundable credits can reduce your income tax to zero, but any credit greater than the tax will not be refunded.
Enter the following apportionable nonrefundable credits (credits that must be apportioned for nonresidents and part-year residents) that apply. Attach TC-40A to your return.
Write the code and amount of each apportionable nonrefundable credit in Part 3. Add the amounts and carry the total to TC-40, line 24.

Codes for Apportionable Nonrefundable

# Codes for Apportionable Nonrefundable

Credits, TC-40A Part 3
Credits, TC-40A Part 3
04 Capital gain transactions credit 18 Retirement credit 20 my529 credit 23 Health beneﬁ t plan credit 26 Gold and silver coin sale credit AH Social Security beneﬁ ts credit
AJ Military retirement credit
AM Earned income tax credit
AS Nonrefundable adoption expenses credit
AT Child tax credit
AW Employer-provided childcare construction credit
AX Employer-provided childcare expenses credit

Keep all related documents with your records. You may have to provide this information later to prove a credit claimed on your return.
Each apportionable nonrefundable credit is explained below.
(04)
(04) Capital Gain Transactions Credit

# Capital Gain Transactions Credit

(UCA §59-10-1022)
(UCA §59-10-1022)
You may claim a credit for the short-term and long-term capital gain on a transaction if:

the transaction occurs on or after Jan. 1, 2008;
at least 70 percent of the gross proceeds of the transaction are used to buy stock in a qualiﬁ ed Utah small business corporation within 12 months from when the capital gain transaction occurred; and
you did not have an ownership interest in the qualiﬁ ed Utah small business corporation at the time of investment.

Calculation of Capital Gain Transactions Credit

# Calculation of Capital Gain Transactions Credit

Eligible capital gain 1 __
Multiply line 1 by 4.5% (.045). This is your credit. 2 __

Enter this amount on TC-40A, Part 3, using code 04.
There is no form for this credit. Keep all documents with your records.
Note: You may not carry forward or back any credit that is more than your tax liability.
( ( 18) Retirement Credit

# 18) Retirement Credit

(UCA §59-10-1019)
(UCA §59-10-1019)
If you (and/or your spouse, if ﬁ ling jointly) were born on or before Dec. 31, 1952, you may take a retirement credit of up to $450. Complete the Retirement Credit Worksheet, below, to calculate the credit.
You may not claim this credit if you (or your spouse, if ﬁ ling jointly) claim either the Social Security Beneﬁ ts Credit (code
AH) or the Military Retirement Credit (code AJ).

Retirement Credit Worksheet

If only you or only your spouse is taking this credit, enter 450.

If both you and your spouse are taking this credit, enter 900. 1 __

Enter the amount from TC-40, line 6 (Total income) 2 __
Enter municipal bond interest from

TC-40, Schedule A, Part 1, code 57 3 __

Line 2 minus line 3 4 __
Enter tax exempt interest from federal form 1040 or 1040-SR, line 2a 5 __

# 6. Modiﬁ ed Adjusted Gross Income 6 _________

Add lines 4 and 5

Enter: 7 __ a. Married ﬁ ling separately: $16,000 b. Married ﬁ ling federal return 1040NR: $16,000 c. Married ﬁ ling joint: $32,000 d. Single: $25,000 e. Qualifying surviving spouse or head of household: $32,000
Line 6 minus line 7 (not less than zero) 8 __
Multiply line 8 by 0.025 9 __

# 10. Retirement Credit 10 _________

Subtract line 9 from line 1 (not less than zero).
If you (and/or your spouse) claim this credit, enter the total amount on TC-40A, Part 3, using code 18.
Also enter your (and/or your spouse's) birthdate(s).
Because the maximum amount of this credit is
$450 per individual, you (and/or your spouse) may qualify for a larger credit by taking the Social Security Beneﬁ ts Credit (code AH) or the Military Retirement Credit (code AJ). See below.
Note: You may not carry forward or back any retirement credit that is more than your tax liability.
(20) my529 Credit
(20) my529 Credit
(UCA §59-10-1017)
(UCA §59-10-1017)
If a qualiﬁ ed contribution was made to your Utah my529 account, you may claim a nonrefundable credit. To qualify, the contribution must be made during the tax year and must not have been deducted on your federal return.
If you are a my529 account owner, you will receive form TC-675H, my529 Tax Statement for Contributions, Withdrawals, and Transfers, from my529. If your ﬁ ling status is single, head of household, married ﬁ ling separate or qualifying surviving spouse, enter on TC-40A, Part 3, the amount from TC-675H, box 1A. If your ﬁ ling status is married ﬁ ling joint, enter the amount from TC-675H, box 1B. Use code 20.
If you are a grantor trust and you receive more than one TC-675H for the same beneﬁ ciary, contact my529 for instructions to correctly calculate the credit.
Keep form TC-675H with your records to provide the Tax Commission upon request. If you have any questions about my529 accounts, call my529 at 1-800-418-2551, or visit my529.org.

Note: You may not carry forward or back any credit that is more than your tax liability.
(23) Health Beneﬁ t Plan Credit
(23) Health Beneﬁ t Plan Credit
(UCA §59-10-1023)
(UCA §59-10-1023)
Amounts not included in your federal taxable income and amounts used to claim a federal credit cannot be used for this credit.
You may claim this credit if you purchased your own health insurance and were not eligible to participate in a health beneﬁ t plan maintained and funded through an employer or former employer. You do not qualify for this credit if you (or your spouse, if ﬁ ling a joint return) had the option to get health insurance through an employer or former employer, even if you chose not to use the employer's plan.
Deﬁ nition
Deﬁ nition
A health beneﬁ t plan is a policy, contract or agreement oﬀ ered by a carrier to pay for or reimburse health care costs.
Health beneﬁ t plans do not include:

accident and disability income insurance;
liability and supplemental liability insurance;
workers compensation insurance;
automobile medical insurance;
credit-only insurance;
on-site medical coverage;
insurance where health care is not the main beneﬁ t;
separate dental, vision, hearing, long-term care or home health plans;
insurance for a speciﬁ c illness or disease;
ﬁ xed indemnity insurance;
Medicare supplemental insurance;
self-insurance; or
other similar coverage.

Excluded Amounts

# Excluded Amounts

You must exclude the following amounts when calculating the credit:

Amounts used to calculate a federal Health Coverage Tax Credit (HCTC) for Trade Adjustment Assistance (TAA) recipients, alternate TAA recipients or Pension Beneﬁ t Guaranty Corporation (PBGC) pension recipients (IRC Section 35).
Payments into or for an Archer Medical Savings Account (MSA), Health Savings Account (HSA), Health Flexible

# Spending Accounts (FSA) or Health Reimbursement

Arrangement (HRA) (IRC Section 106).

Pre-tax employer contributions to cafeteria or employer plans covering employees who may choose among two or more cash and qualiﬁ ed beneﬁ ts (IRC Section 125).
Trade or business expenses for self-employed persons up to 100 percent of premiums paid but not more than your net business income (under IRC Section 162).
Amounts deducted on federal Schedule A (IRC section 213).
Amounts paid on your behalf by a third party, such as government subsidies through Medicaid.
Payments for Medicare supplemental plans (Medigap).
Fees or co-pays for Children's Health Insurance Program

(CHIP) and Primary Care Network (PCN) programs run by the Utah Department of Health, or similar programs run by other states.

Included Amounts

# Included Amounts

You may include the following amounts when calculating the credit:

Payments for a health beneﬁ t plan through an Aﬀ ordable Care Act (ACA) marketplace. You may also include any extra amounts you had to pay for the plan on your federal income tax return, but you must subtract any amounts refunded to you on your federal tax return.
Medicare Plan A premiums, if you are required to pay them (most people are not).
Medicare Plan B premiums, even if the payments are deducted from your social security beneﬁ ts.
Payments for healthcare plans oﬀ ered by private insurance carriers approved by Medicare (Medicare Plan C, Medicare Advantage).
Payments for Medicare Plan D (drug) plans oﬀ ered by private insurance carriers and approved by Medicare.
Payments for a health beneﬁ t plan connected to Medicaid.

Do not include amounts paid by Medicaid.

Payments through COBRA for a former employer's insurance plan.

Credit Calculation

Credit Calculation
Use the worksheet below to calculate the credit.
There is no form for this credit. Keep all related documents with your records.

Calculation of Health Beneﬁ t Plan Credit

# Calculation of Health Beneﬁ t Plan Credit

Amount paid for health beneﬁ t plan in 2025 1 __
Enter your excess advance premium tax credit repayment from your 2024 federal 2 __ * form 1040, Schedule 2, line 2
Add line 1 and line 2 3 __
Enter your net premium tax credit from your 2024 federal form 1040, Schedule 3, line 9 4 __ *
Subtract line 4 from line 3 5 __
Excluded amount (see instructions, above) 6 __
Subtract line 6 from line 5 (if less than zero, enter "0") 7 __
Multiply line 7 by 4.5% (.045) 8 __
Enter maximum credit allowed per return: 9 __ $300 for single taxpayer with no dependents $600 for married ﬁ ling jointly with no dependents $900 for all taxpayers with dependents
Enter the lesser of line 8 or line 9.

This is your credit. 10 __
Enter this amount on TC-40A, Part 3, using code 23.
*Enter an amount on line 2 or line 4 only if you claimed the Health Beneﬁ t Credit on your 2024 return.
Note: You may not carry forward or back any credit that is more than your tax liability.

(26) Gold and Silver Coin Sale Credit
(26) Gold and Silver Coin Sale Credit
(UCA §59-10-1028)
(UCA §59-10-1028)
Capital gains recognized on the sale or exchange of gold and silver coins issued by the United States government and reported on a federal individual income tax return are eligible for an apportionable nonrefundable credit against Utah tax.
You may also include any gold or silver coin or bullion, other than that issued by the United States, if a court of competent jurisdiction issues a ﬁ nal, unappealable judgment or order determining that Utah may recognize the gold or silver coin or bullion as legal tender in the state, or Congress enacts legislation expressly providing that such coin or bullion is legal tender.
To qualify for the credit, all of the following conditions must be met:

The capital gain transaction must be for the sale or exchange of gold or silver coin issued by the federal government for another form of legal tender,
the capital gain transaction must result in a short-term or long-term capital gain (deﬁ ned in IRC §1222) that is reported on Schedule D of your federal individual or ﬁ duciary return,
any eligible capital gain must ﬁ rst be oﬀ set by any capital loss recognized for the year for federal purposes from the sale of gold and/or silver coin, and
the transaction must be made during the tax year.

For more information, see UC Title 59, Chapter 1, Part 15,
Specie Legal Tender Act.

Calculation of Gold and Silver Coin Sale Credit

# Calculation of Gold and Silver Coin Sale Credit

Capital gains on all sales and exchanges of gold and silver coins 1 __
Capital losses on all sales and exchanges of gold and silver coins 2 __
Subtract line 2 from line 1 (if a loss, STOP, there is no credit) 3 __
Amount from federal form 1040, Schedule D, line 16 (if a loss, STOP, there is no credit) 4 __
Enter the lesser of line 3 or line 4 5 __
Credit percentage - 4.5% 6 .045
Credit - multiply line 5 by line 6 7 __

Enter this amount on TC-40A, Part 3, using code 26.
Note: You may not carry forward or back any credit that is more than your tax liability.
There is no form for this credit. Keep all related documents with your records.
(AH) Social Security Beneﬁ ts Credit
(AH) Social Security Beneﬁ ts Credit
(UCA §59-10-1042)
(UCA §59-10-1042)
You may qualify for this credit if you (or your spouse, if ﬁ ling jointly) received taxable Social Security retirement, disability or survivor beneﬁ ts. Complete the Social Security Credit Worksheet, below, to calculate this credit. You may only claim this credit for Social Security beneﬁ ts included in adjusted gross income on this return.
You may not claim this credit if you (or your spouse, if ﬁ ling jointly) claim the Retirement Credit (code 18).

Social Security Credit Worksheet

For yourself (and/or your spouse), enter the amount from federal form 1040 or 1040-SR, line 6b; or 1040-NR, Schedule NEC, line 8 1 __
Did you report Native American Income (code 77) or Railroad Retirement Income (code 78) as a subtraction from income on

# TC-40, Schedule A, Part 2?

If yes, enter any Social Security beneﬁ t included in those amounts. If no, enter "0" 2 __

Line 1 minus line 2 3 __
Multiply line 3 by 0.045 4 __
Enter the amount from TC-40, line 9 (Utah taxable income/loss) 5 __
Enter municipal bond interest from

# TC-40, Schedule A, Part 1, code 57 6 _________

Line 5 minus line 6 7 __
Enter tax exempt interest from federal form 1040, 1040-SR or 1040-NR, line 2a 8 __
Add lines 7 and 8 9 __
Enter: 10 __ a. Married ﬁ ling separately: $45,000 b. Married ﬁ ling federal return 1040-NR: $45,000 c. Married ﬁ ling joint: $90,000 d. Single: $54,000 e. Qualifying surviving spouse or head of household: $90,000
Line 9 minus line 10 (not less than zero) 11 __
Multiply line 11 by 0.025 12 __

# 2. Military Retirement Credit 2 _________

Multiply line 1 by 0.045
If claiming this credit, add the amount on line 2 of all worksheets and enter the total amount on TC-40A,
Part 3, using code AJ.
Note: You may not carry forward or back any credit that is more than your tax liability.
(AM) Earned Income Tax Credit
(AM) Earned Income Tax Credit
(UCA §59-10-1044)
(UCA §59-10-1044)
You may claim a Utah earned income tax credit equal to 20 percent of your federal earned income tax credit. To qualify you must:

qualify for and claim the federal credit in the same tax year, and
earn Utah income that is reported on a W-2.

Earned Income Tax Credit Worksheet

# Earned Income Tax Credit Worksheet

Enter your federal earned income tax credit from federal form 1040 or 1040SR, line 27a 1 __
Multiply line 1 by 0.2 2 __
Total Utah wages shown on form W-2, box 16 3 __ Enter the lesser of line 2 or line 3 on TC-40A, Part 3, using code AM.

Note: You may not carry forward or back any credit that is more than your tax liability.
(AS) Nonrefundable Adoption Expenses Credit
(AS) Nonrefundable Adoption Expenses Credit
(UCA §59-10-1046)
(UCA §59-10-1046)
You may claim a nonrefundable credit of up to $3,500 for expenses related to an adoption ﬁ nalized during the tax year.
To qualify for this nonrefundable credit, your adjusted gross income must be:

at least $55,000 but less than $110,000 if your ﬁ ling status is married ﬁ ling jointly; or
at least $27,500 but less than $55,000 if your ﬁ ling status is single, head of household or qualifying surviving spouse.

If your income is less than the minimum amount for this credit, see the refundable adoption expenses credit (code ME) on page 27.
You do NOT qualify for an adoption expenses tax credit if:

you received any state or federal assistance during the tax year;
you claimed the same expenses as a federal tax credit under 26 USC Sec. 23;
you are married but you and your spouse did not ﬁ le a joint federal tax return; or
you are adopting your spouse's child or your spouse is adopting yours.

Note: You may carry forward for the next three years any credit that is more than your tax liability.
For more information and to apply for this credit, contact:

# Department of Workforce Services infodisclosure@utah.gov

Phone: 801-526-9621
Fax: 801-526-9244 jobs.utah.gov/adoptioncredit
(AT) Child Tax Credit
(AT) Child Tax Credit
(UCA §59-10-1047)
(UCA §59-10-1047)
You may claim a credit for any child who:

qualiﬁ es for the federal child tax credit under IRC 24, and
was, on the last day of 2025, no more than ﬁ ve years old.

Child Tax Credit Worksheet

# Child Tax Credit Worksheet

Enter the number of children who qualify for the federal tax credit (IRC 24) and who were 5 and younger on the last day of 2025 1 __
Multiply line 1 by $1,000 2 __
Enter the amount from TC-40, line 6 (Total Income) 3 __
Enter municipal bond interest from

TC-40, Schedule A, Part 1, code 57 4 __

Line 3 minus line 4 5 __
Enter tax exempt interest from federal form 1040 or 1040-SR, line 2a 6 __

# 7. Modiﬁ ed Adjusted Gross Income 7 _________

Add lines 5 and 6

Enter: 8 __ a. Married ﬁ ling separately: $27,000 b. Married ﬁ ling federal return 1040NR: $27,000 c. Married ﬁ ling joint: $54,000 d. Single: $43,000 e. Head of household: $43,000 f. Qualifying surviving spouse: $54,000
Line 7 minus line 8 (not less than zero) 9 __
Multiply line 9 by 0.10 10 __

# 11. Child Tax Credit 11 _________

Line 2 minus line 10 (not less than zero)
Enter this amount on TC-40A, Part 3, using code AT.
Note: You may not carry forward or back any credit that is more than your tax liability.
(AW) Employer-provided Childcare Construction Credit
(AW) Employer-provided Childcare Construction Credit
(UCA §59-10-1048(2))
(UCA §59-10-1048(2))
WARNING: You do not qualify for this credit unless you ! are an employer who is taking the federal Employer-Provided Childcare Credit (IRC Sec. 45F) this tax year.
A qualifying employer may claim a tax credit that is 20 percent of the cost to acquire, build, rehabilitate or expand a qualiﬁ ed childcare center during the tax year.

Recapture
Recapture
If you do not operate the childcare center for at least ﬁ ve consecutive years after taking this credit, you must repay a percentage of it. The repayment must occur in the same tax year you stop providing childcare. The percentage to repay is as follows:

100 percent if you stop providing childcare within two years.
75 percent if you stop providing childcare within three years.
50 percent if you stop providing childcare within four years.
25 percent if you stop providing childcare within ﬁ ve years.

Note: You may carry forward for the next ﬁ ve years any credit that is more than your tax liability.
There is no form for this credit. Keep all related documents with your records.
(AX) Employer-provided Childcare Expenses Credit
(AX) Employer-provided Childcare Expenses Credit
(UCA §59-10-1048(3))
(UCA §59-10-1048(3))
WARNING: You may only claim this credit if you have ! already claimed the Employer-provided Child Care Construction Credit (credit AW).
A qualifying employer may claim a tax credit that is 10 percent of the costs to operate a qualiﬁ ed childcare center during the tax year.
Recapture
Recapture
If you do not operate the childcare center for at least ﬁ ve consecutive years, you must repay a percentage of the total credit taken. The whole repayment must occur in the same tax year you stop providing childcare. The percentage to repay is as follows:

100 percent if you stop providing childcare within two years.
75 percent if you stop providing childcare within three years.
50 percent if you stop providing childcare within four years.
25 percent if you stop providing childcare within ﬁ ve years.

Note: You may not carry forward or back any credit that is more than your tax liability.
There is no form for this credit. Keep all related documents with your records.
X

X Part 4 - Nonapportionable Nonrefundable

# Part 4 - Nonapportionable Nonrefundable

Credits
Credits
Nonapportionable nonrefundable credits can reduce your income tax to zero, but any credit greater than your tax liability will not be refunded.
Enter the following nonapportionable nonrefundable credits that apply. Attach TC-40A to your return.
Write the code and amount of each nonapportionable nonrefundable credit in Part 4. Total the amounts and carry the total to TC-40, line 26.

Codes for Nonapportionable Nonrefundable

Codes for Nonapportionable Nonrefundable
Credits, TC-40A Part 4
Credits, TC-40A Part 4
01 At-home parent credit
02 Qualiﬁ ed sheltered workshop cash contribution credit 06 Historic preservation credit 12 Credit for increasing research activities in

# Utah

17 Credit for income tax paid to another state 19 Live organ donation expenses credit 21 Renewable residential energy systems credit 25 Combat related death credit 27 Veteran employment credit 28 Employing persons who are homeless credit 63 Achieving a Better Life Experience (ABLE) program credit AA Military survivor beneﬁ ts credit

# AG Carson Smith Opportunity Scholarship

Program credit
AP Pass-through entity taxpayer income tax credit Keep all related documents, including credit forms, with your records. You may have to provide this information later to verify a credit claimed on your return.
Each nonapportionable nonrefundable credit is explained below.
(01) At-Home Parent Credit
(01) At-Home Parent Credit
(UCA §59-10-1005)
(UCA §59-10-1005)
An at-home parent may claim a nonrefundable credit of $100 for each child 12 months old or younger on the last day of

An at-home parent includes the:
biological mother or father,
stepmother or stepfather,
adoptive parents,
foster parents,
legal guardian, and
persons housing a child placed by a child-placing agency for legal adoption.

To qualify for the credit, all of the following conditions must be met:

The child must be 12 months or younger on the last day of 2025;
the at-home parent must provide full-time care in their residence;
the child must be claimed as a dependent on the at-home parent's return;
the total of the at-home parent's wages, tips and compensation listed on federal W-2 forms and the gross income on federal Schedule C, Proﬁ t or Loss from Business, line 7, must be $3,000 or less for the tax year; and
the federal adjusted gross income (TC-40, line 4) must be $50,000 or less.

Note: You may not carry forward or back any credit that is more than your tax liability.
There is no form for this credit. Keep all related documents with your records.

(02) Qualiﬁ ed Sheltered Workshop
(02) Qualiﬁ ed Sheltered Workshop

Cash Contribution Credit

# Cash Contribution Credit

(UCA §59-10-1004)
(UCA §59-10-1004)
Charitable contributions claimed on the federal
Schedule A cannot be claimed as a credit here.
Cash contributions made during the tax year to a qualiﬁ ed Utah nonproﬁ t rehabilitation sheltered workshop facility for persons with disabilities are eligible for the credit. Check with the workshop to make sure they have a current Day Training Provider License or Day Support Provider Certiﬁ cate issued by the Department of Human Services. The credit is the lesser of $200 or 50 percent of the total cash contributions.
There is no form for this credit. Keep all related documents with your records.
You must enter the name of the qualiﬁ ed workshop on TC-40A, Part 4 to claim the credit.
Note: You may not carry forward or back any credit that is more than your tax liability.
For more information contact:
Division of Services for People with Disabilities

# 288 N 1460 W

Salt Lake City, UT 84116
1-844-275-3773 dspd.utah.gov
(06) Historic Preservation Credit
(06) Historic Preservation Credit
(UCA §59-10-1006)
(UCA §59-10-1006)
The credit is for costs to restore any residential certiﬁ ed historic building.
Complete form TC-40H, Historic Preservation Tax Credit, with the State Historic Preservation Oﬃ ce certiﬁ cation, verifying the credit is approved. Do not send form TC-40H with your return.
Keep the form and all related documents with your records to provide the Tax Commission upon request.
Note: You may carry forward for the next ﬁ ve years any credit that is more than your tax liability.
For more information contact:

Utah State Historic Preservation Oﬃ ce

# 3760 S Highland Drive

Salt Lake City, UT 84106
801-245-7277 ushpo.utah.gov/shpo/ﬁ nancial-incentives/
(12) Credit for Increasing Research Activities in Utah
(12) Credit for Increasing Research Activities in Utah
(UCA §59-10-1012)
(UCA §59-10-1012)
The credit is:

5 percent of your qualiﬁ ed expenses for increasing research activities in Utah above a base amount,
5 percent of certain payments made to a qualiﬁ ed organization increasing basic research in Utah above a base amount, and
7.5 percent of your qualiﬁ ed research expenses in Utah for the current tax year.

Note: You may carry forward for the next 14 years any credit for 1 or 2 (above) that is more than your tax liability. You may not carry forward any credit for 3 (above).
There is no form for this credit. Keep all related documents with your records.
(17) Credit for Income Tax Paid to Another State
(17) Credit for Income Tax Paid to Another State
(UCA §59-10-1003)
(UCA §59-10-1003)
If you are a Utah resident or part-year resident with income that is taxed by Utah and another state(s), the District of Columbia, or a possession of the United States, you may be entitled to a credit for income tax paid to the other state(s). Nonresidents do not qualify for this credit. Complete Schedule B to see if your income was taxed by both states.
You can only take this credit for individual income tax (i.e., you cannot take it for sales tax or local taxes). You may take this credit for taxes paid to another state by a pass-through entity only if the income is included on TC-40, line 9 (Utah taxable income).
Complete and attach form TC-40S, Credit for Income Tax Paid to Another State. If there are two or more states, calculate each state separately. Carry the sum of the credits from TC-40S, line 7 to TC-40A, Part 4, using code 17.
Do not use the state income tax withheld from form W-2 as the tax paid to the other state. You must complete and ﬁ le the other state's return to determine the tax amount paid. You may have to provide additional information later to verify this credit.
Part-year residents rarely qualify for this credit. If you are domiciled in Utah for part of the year and domiciled in another state for part of the year, you may only claim credit on the portion of income:

taxable in Utah,
taxed also by the other state(s), and
included in "Column A - Utah" income on form TC-40B.

Part-year residents must prorate and enter the tax paid to the other state(s) on TC-40S, line 6. The credit only applies to tax paid on the part of your income (TC-40, line 1) taxed by both states.
Note: You may not carry forward or back any credit that is more than your tax liability.
Keep a signed copy of the other state's return and all related documents with your records.

FYI: Common Credit 17 Errors

# FYI: Common Credit 17 Errors

Claiming the withholding amount on a W-2 as taxes paid to another state.
Claiming credit for taxes other than income tax.
Claiming the entire amount of tax paid to another state.
Part-year residents not prorating correctly on TC-40S.

(19) Live Organ Donation Expenses Credit
(19) Live Organ Donation Expenses Credit
(UCA §59-10-1015)
(UCA §59-10-1015)
You may claim a credit up to $10,000 of qualiﬁ ed costs incurred for donating human bone marrow, or any part of an intestine, kidney, liver, lung, or pancreas for transplanting in another person. Qualiﬁ ed expenses include travel, lodging or a "lost wage" if the expense was not reimbursed, and the organ was donated by you, your spouse, or a dependent.
Note: You may carry forward for the next ﬁ ve years any credit that is more than your tax liability.

Complete form TC-40T, Live Organ Donation Expenses Credit.
Do not send form TC-40T with your return. Keep the form and related documents with your records to provide the Tax Commission upon request.
(21) Renewable Residential Energy Systems Credit
(21) Renewable Residential Energy Systems Credit
(UCA §59-10-1014)
(UCA §59-10-1014)
This credit is for reasonable costs, including installation, of a residential energy system that supplies energy to a Utah residential unit. Additional residential energy systems or parts may be claimed in following years as long as the total amount claimed does not exceed certain limits. Contact the Governor's Oﬃ ce of Energy Development for more information. If the residence is sold to a non-business entity before claiming the credit, you may irrevocably transfer the right to the credit to the new owner. The principal portion of the system's lease payments may qualify for the credit if the lessor irrevocably transfers the credit rights to the new owner.

Get form TC-40E, Renewable Residential and Commercial

Energy Systems Tax Credits, from the Governor's Oﬃ ce of Energy Development with their certiﬁ cation stamp, verifying the credit is approved and showing the amount of the approved credit. Do not send form TC-40E with your return. Keep the form and all related documents with your records to provide the Tax Commission upon request.
You may not claim this credit if you are claiming the credit described in UCA §59-10-1029.
Note: You may carry forward for the next four years any credit that is more than your tax liability.
Note: The credit for residential solar power systems has expired eﬀ ective 2023. Carryforwards are allowed through 2027.
For more information contact:

# Governor's Oﬃ ce of Energy Development (OED)

PO Box 144845
Salt Lake City, UT 84114
801-538-8682 energy.utah.gov/tax-credits/ renewable-energy-systems-tax-credit
(25) Combat Related Death Credit
(25) Combat Related Death Credit
(UCA §59-10-1027)
(UCA §59-10-1027)
If you are ﬁ ling a return on behalf of a military service member who died as a result of military service in a combat zone, you may claim a nonrefundable credit equal to the amount of your tax liability on the return attributable to the deceased service member.
To qualify for the credit, all of the following conditions must be met:

The military service member must have been in an active or reserve component of the United States Army, Navy, Air Force, Marine Corps, Coast Guard or Space Force;
The combat related death must have occurred on or after

Jan. 1, 2010;

The death must have occurred while the military service member was serving in a combat zone, or be the result of a wound, disease, or injury incurred while serving in a combat zone; and
The service must have been on or after the date declared by the President of the United States by Executive Order as a combat zone, and on or before such designation is terminated by the President.

If the return is being ﬁ led by a single person (or married ﬁ ling separately), the credit is equal to your tax liability shown on line 22. Enter this amount on TC-40A, Part 4, using code 25.
If the return is being ﬁ led as married ﬁ ling jointly (deceased service member and spouse), use the following calculation to determine the allowable credit.

# First Year Credit

(count all months in the year the 45-week requirement is met):

Number of months or partial months the veteran was employed in the ﬁ rst year 1 __
Monthly credit allowable in ﬁ rst year 2 200
First year credit - multiply line 1 by line 2 (maximum $2,400) 3 __

Second Year Credit:
Second Year Credit:

Number of months or partial months the veteran was employed in the 2nd year 4 __
Monthly credit allowable in second year 5 400
Second year credit - multiply line 4 by line 5 (maximum ($4,800) 6 __ We will not refund any credit greater than your tax due, but you may carry it forward to oﬀ set tax for up to ﬁ ve years.

If taking this credit, you must keep the following documentation and make it available to the Tax Commission upon request:

the veteran's name, last known address, and taxpayer identiﬁ cation or Social Security number;
the start date of employment;
documentation establishing that the veteran was employed 45 out of the 52 weeks after the date of employment;
documentation from the veteran's military service unit showing that the veteran was recently deployed; and
a signed statement from the Department of Workforce Services that the veteran was collecting, was eligible to collect, or exhausted their unemployment beneﬁ ts within the last two years.

(28) Employing Persons Who Are Homeless Credit
(28) Employing Persons Who Are Homeless Credit
(UCA §59-10-1032)
(UCA §59-10-1032)
You may claim a credit for hiring a homeless person if you receive a credit certiﬁ cate from the Department of Workforce Services.
Do not send the certiﬁ cate with your return. Keep the certiﬁ cate and all related documents with your records.
Note: You may carry forward for the next ﬁ ve years any credit that is more than your tax liability.
For more information contact:

Department of Workforce Services

140 E 300 S
PO Box 142503
Salt Lake City, UT 84111-2503
385-272-7798 wotc@utah.gov jobs.utah.gov/employer/business/htc.html
(63) Achieving a Better Life Experience (ABLE)
(63) Achieving a Better Life Experience (ABLE)

Program Credit

# Program Credit

(UCA §59-10-1035)
(UCA §59-10-1035)
You may claim a credit for 4.5 percent of the total qualiﬁ ed contributions you made to a Utah resident's Achieving a Better Life Experience Program account. You must make the contributions during the tax year and have an itemized statement from the qualiﬁ ed ABLE program.
You may not claim a credit for an amount of a contribution that is returned to you or an amount already deducted on your federal income tax return.
Credit calculation
Credit calculation

Contributions _ x .045 = Credit _ Note: You may not carry forward or back any credit that is more than your tax liability.
For more information, contact:

Department of Workforce Services - ABLEUtah

# 1595 West 500 South

Salt Lake City, Utah 84104-523 1-800-439-1653 ableut.com
(AA) Military Survivor Beneﬁ ts Credit
(AA) Military Survivor Beneﬁ ts Credit
(UCA §59-10-1036)
(UCA §59-10-1036)
If you are a surviving spouse or dependent child (10 U.S.C.
Sec 1447) of a deceased military member, you may claim a credit for 4.5 percent of the survivor beneﬁ ts you received during the year.
Survivor beneﬁ ts are beneﬁ ts paid due to:

the death of a member of the armed forces or reserve while on active duty, or
the death of a member of the reserve that results from a service-connected cause while performing inactive duty training.

Do not take this credit if the deceased service member was retired from the armed forces; instead, take the Military Retirement Credit (code
AJ). See page 21.
Credit calculation
Credit calculation
Survivor beneﬁ ts _ x .045 = Credit _ Note: You may not carry forward or back any credit that is more than your tax liability.
(AG) Carson Smith Opportunity
(AG) Carson Smith Opportunity

Scholarship Program Credit

# Scholarship Program Credit

(UCA §59-10-1041)
(UCA §59-10-1041)
You may claim a credit for a donation made to the Carson Smith Opportunity Scholarship Program. You will receive a tax credit certiﬁ cate from the program, listing the amount of the credit. You may not claim this credit if you claimed the donation as an itemized deduction on your federal return.
Do not send the certiﬁ cate with your return. Keep the certiﬁ cate and all related documents with your records.
Note: You may carry back one year or forward for the next three years any credit that is more than your tax liability.
For more information, contact: info@childrenﬁ rsteducationfund.org 385-204-5331

(AP) Pass-through Entity Taxpayer Income Tax Credit
(AP) Pass-through Entity Taxpayer Income Tax Credit
(UCA §59-10-1045)
(UCA §59-10-1045)
You may claim a credit equal to the amount of tax paid on your behalf by a pass-through entity to Utah under §59-10-1043.2(2), as shown on your K-1 from the pass-through entity.
There is no form for this credit. Keep all related documents with your records.
Note: You may carry forward for the next 10 years any credit that is more than your tax liability.
X

X Part 5 - Nonapportionable Refundable Credits

# Part 5 - Nonapportionable Refundable Credits

Enter the following nonapportionable refundable credits that apply. Attach TC-40A to your return.
Write the code and amount of each nonapportionable refundable credit in Part 5. Total the amounts and carry the total to TC-40, line 36.
Codes for Nonapportionable Refundable Cred-
Codes for Nonapportionable Refundable Credits, TC-40A Part 5 its, TC-40A Part 5 39 Renewable commercial energy systems credit 47 Agricultural oﬀ -highway gas/undyed diesel credit 48 Farm operation hand tools credit Keep all related documents, including credit forms, with your records. You may have to provide this information later to verify a credit claimed on your return.
Each nonapportionable refundable credit is explained below.
(39) Renewable Commercial Energy Systems Credit
(39) Renewable Commercial Energy Systems Credit
(UCA §59-10-1106)
(UCA §59-10-1106)

Get form TC-40E, Renewable Residential and Commercial

Energy Systems Tax Credits, from the Governor's Oﬃ ce of Energy Development with their certiﬁ cation stamp. Do not send this form with your return. Keep the form and all related documents with your records to provide the Tax Commission upon request.
You may not claim this credit if you are claiming the credit described in UCA §59-10-1029.
For more information contact:

Governor's Oﬃ ce of Energy Development (OED) PO Box 144845 Salt Lake City, UT 84114 801-538-8682 energy.utah.gov/tax-credits/ renewable-energy-systems-tax-credit (47)
(47) Agricultural Oﬀ -highway Gas/Undyed Diesel

# Agricultural Oﬀ -highway Gas/Undyed Diesel

Credit
Credit
(UCA §59-13-202)
(UCA §59-13-202)
You may claim a credit of 38.5 cents per gallon for motor fuel and undyed diesel fuel bought in Utah during 2025 and used to operate stationary farm engines and self-propelled farm machinery used solely for commercial non-highway agricultural use if the fuel was taxed at the time it was bought. This does not include golf courses, horse racing, boat operations, highway seeding, vehicles registered for highway use, hobbies, personal farming and other non-agricultural use.
Credit calculation
Credit calculation

# Gallons _ x .385 = Credit ___

There is no form for this credit. Keep all related documents with your records to provide the Tax Commission upon request.
(48) Farm Operation Hand Tools Credit
(48) Farm Operation Hand Tools Credit
(UCA §59-10-1105)
(UCA §59-10-1105)
This credit is for sales and use tax paid on hand tools purchased and used or consumed primarily and directly in a farming operation in Utah. The credit only applies if the purchase price of a tool is more than $250.
There is no form for this credit. Keep all related documents with your records to provide the Tax Commission upon request.
X

X Part 6 - Apportionable Refundable Credits

# Part 6 - Apportionable Refundable Credits

Enter the following apportionable refundable credits (credits that must be apportioned for nonresidents and part-year residents) that apply. Attach TC-40A to your return.
Write the code and amount of each apportionable refundable credit in Part 6. Carry the total from line c to TC-40, line 37.
Codes for Apportionable Refundable Credits,
Codes for Apportionable Refundable Credits,
TC-40A Part 6
TC-40A Part 6
ME Refundable adoption expenses credit Keep all related documents, including credit forms, with your records. You may have to provide this information later to verify a credit claimed on your return.
Each apportionable refundable credit is explained below.
(ME) Refundable Adoption Expenses Credit
(ME) Refundable Adoption Expenses Credit
(UCA §59-10-1114)
(UCA §59-10-1114)
You may claim a refundable credit of up to $3,500 for expenses related to an adoption ﬁ nalized during the tax year.
To qualify for this refundable credit, your adjusted gross income must be less than:

$55,000 if your ﬁ ling status is married ﬁ ling jointly; or
$27,500 if your ﬁ ling status is single, head of household or qualifying surviving spouse.

If your income is greater than these limits, see the nonrefundable adoption expenses credit (code AS) on page 22.
You do NOT qualify for an adoption expenses tax credit if:

you received any state or federal assistance during the tax year;
you claimed the same expenses as a federal tax credit under 26 USC Sec. 23;
if married, you and your spouse did not ﬁ le a joint federal tax return; or
you are adopting your spouse's child or your spouse is adopting yours.

For more information and to apply for this credit, contact:

Department of Workforce Services infodisclosure@utah.gov Phone: 801-526-9621 Fax: 801-526-9244 jobs.utah.gov/adoptioncredit

# TC-40B - Non or Part-year Resident Schedule

Use TC-40B to calculate the Utah tax for a nonresident or a part-year resident.
Residency Status
Residency Status

If you are a part-year resident, enter the date you established residency in Utah and the date the residency ended.

Enter dates in the format mm/dd/yy.

If you (and your spouse) are a nonresident, enter the two-character home state postal abbreviation. If you are a resident of a foreign country (a foreign national or citizen), enter "NA" in the home state abbreviation ﬁ eld.
If you are a Utah resident whose spouse is a nonresident, enter your spouse's two-character home state postal abbreviation. If your spouse is a resident of a foreign country (a foreign national or citizen), enter "NA" in the home state abbreviation ﬁ eld.

Follow these steps to calculate your Utah tax:
Follow these steps to calculate your Utah tax:

Complete form TC-40 through line 24.
Complete form TC-40B, Non or Part-Year Resident Schedule (see line-by-line instructions, below).
Complete the rest of form TC-40, beginning with line 25.

Attach form TC-40B to your return. Do not attach a copy of your federal return. Keep a copy with your records.

# Line-by-Line Instructions

Note: Column A is for Utah income and adjustments. Column B is for total income and adjustments.

# Lines 1 - 14

Column A: Enter all income/loss earned or received from Utah sources while not a Utah resident, plus all income/loss earned or received from all sources while a Utah resident (even if not from a Utah source) included in income on the federal return.
Column B: Enter the total income/loss from all sources as reported on your federal return.

# Line 15

Column A: Enter only the additions to income attributable to Utah and shown on TC-40A, Part 1. In the case of an addition to income attributable to a Medical Savings Account addback or a my529 addback, only include the addition in the Utah column to the extent it was previously subtracted from Utah taxable income. Include in Column A an equitable adjustment shown on TC-40A, Part 1, only to the extent the equitable adjustment relates to additions to income from Utah sources.
Column B: Enter the total additions to income shown on TC-40A, Part 1.

# Line 18

Enter the total of lines 1 through 17.

# Lines 19 - 29

Column A: Enter adjustments applicable to Utah income, including moving expenses for members of the armed forces and intelligence community when moving into Utah (line 22).
Column B: Enter adjustments claimed on your federal return.

# Line 32

Column A: Enter a subtraction for a state tax refund included on line 1 of federal form 1040, Schedule 1, only to the extent the refund subtracted is related to Utah tax.
Column B: Enter the state tax refund included on line 1 of federal form 1040, Schedule 1.

# Line 33

Column A: Enter only the subtractions from income attributable to Utah and shown on TC-40A, Part 2. Include in Column A an equitable adjustment shown on TC-40A, Part 2, only to the extent the equitable adjustment relates to subtractions from income from Utah sources.
Column B: Enter the total subtractions from income shown on TC-40A, Part 2.

# Line 36

If you adjusted your income on federal form 1040, Schedule 1, line 25, enter the description on line 36 blank line and the adjustment amount in Column B. In Column A, enter the amount of the adjustment that is from Utah income.

# Line 37

Enter the total of lines 19 through 36.
Note: Do not report nonresident active duty military pay included in federal income in the Utah portion of income on line 1. Include a nonresident military spouse's Utah portion of income on lines 1 through 17, whichever applies, and also include the deduction claimed on TC-40A, Part 2 for this income (code 88) on line 33.

# Line 38

Subtract line 37 from line 18 for both columns A and B and enter the result.
Note: The amount on line 38 in column B must equal the Utah taxable income shown on TC-40, line 9.

# Line 39

Divide the total on line 38 Column A by the total on line 38 Column B, and enter the result on line 39. Round to four decimal places. Do not enter a decimal greater than 1.0000, and do not enter a negative number. (If the amount in column A or column B is zero, enter 0.0000 on line 39.)

# Line 40

Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.

# Line 41

Multiply line 40 by the decimal on line 39. This is your Utah tax. Carry this amount to TC-40, line 25.

# TC-40W - Utah Withholding Tax Schedule

You must claim Utah withholding tax credits by completing form TC-40W and attaching it to your return.

# Do not send W-2s, 1099s, TC-675Rs, and Utah Schedule

K-1 with your return. Keep all these forms with your tax records - we may ask you to provide the documents at a later time.
Processing may be delayed or your withholding tax credits may be disallowed if you do not complete TC-40W as explained below and submit it with your return.
X TC-40W, Part 1
TC-40W, Part 1
Report Utah withholding tax from the following forms:

Federal form W-2, Wage and Tax Statement
Federal form 1099 (with Utah withholding), including 1099-R, 1099-MISC, 1099-G, etc.

To claim credit for Utah withholding tax, complete TC-40W, page 1. Enter the following information:
Line 1 - Enter the employer/payer federal EIN (W-2 box "b," or 1099).
Line 2 - Enter the employer/payer Utah withholding account W-2 Example a Employee's social security number 567-89-0123 b Employer identification number (EIN) 87-1234567 c Employer's name, address, and ZIP code

ABC ENTERPRISE INC

9876 MAIN ST
SALT LAKE CITY UT 84101 d Control number e Employee's first name and initial Last name

WILLIAM J SMITH

456 TIMBER DR
MURRAY UT 84150 f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc.
UT 12345678002WTH 32,519.85

Form W-2 Wage and Tax

OMB No. 1545-0008
1 Wages, tips, other compensation 32,519.85 3 Social security wages 32,519.85 5 Medicare wages and tips 32,519.85 7 Social security tips

Suff. 11 Nonqualified plans
13 Statutory Retirement Third-party employee plan sick pay

14 Other
17 State income tax 18 Local wages, tips, etc. 19 767.99 number (W-2 box 15, or 1099).

FYI: Withholding Account Number

FYI: Withholding Account Number
Statement

Utah TC-40W Example

Part 1 - Utah Withholding Tax Schedule
The Utah withholding account number is a 14-character number. The ﬁ rst eleven characters are numeric and the last three are "WTH." Do not enter hyphens.
Example: 12345678901WTH.
If form W-2 or 1099 does not include this number, 567-89-0123 SSN

# Line Explanations

SMITH
Last name
IMPO
1 Employer/payer ID number from W-2 box "b" or 1099 Do no 2 Utah withholding ID number from W-2 box "15" or 1099 contact the employer or payer to get the correct number to enter on TC-40W, Part 1. Failure to (14 characters, ending in WTH, no hyphens) W-2 o on the 3 Employer/payer name and address from W-2 box "c" or 1099 include this number on TC-40W may cause your 4 Enter "X" if reporting Utah withholding from form 1099 withholding to be disallowed and delay any refund.
Use a
5 Employee's Social Security number from W-2 box "a" or 1099 1099s 6 Utah wages or income from W-2 box "16" or 1099 Line 3 - Enter the employer/payer name and address (W-2 box "c," or 1099).
Line 4 - Enter an "X" if the income and withholding tax are from a form 1099.
7 Utah withholding tax from W-2 box "17" or 1099

# First W-2 or 1099

87-1234567
12345678002WTH
Enter enter
Secon
(14 characters, no hyphens)
Line 5 - Enter the Social Security number (shown on the W-2 box "a," or 1099).
Line 6 - Enter your Utah wages or income being reported (or your spouse's, if ﬁ ling jointly) (W-2 box 16, or 1099).
Line 7 - Enter your Utah withholding tax (or your spouse's, if ﬁ ling jointly) (W-2 box 17, or 1099).
Note: If there is no Utah employer identiﬁ cation number on a form W-2 box 15, 1099-R box 13, 1099-MISC box 17, or any other 1099 form, your refund may be reduced or your tax due increased. Contact the employer or payer of the income to get the Utah ID number.
Add the amounts of Utah withholding tax from all lines 7 and enter the total at the bottom of TC-40W, page 1. Enter this total on either TC-40, page 3, Part 5, line 1 (if you have mineral production withholding or pass-through entity withholding), or on form TC-40, page 2, line 33 (if you have income tax withholding only).

ABC ENTERPRISE INC

9876 MAIN ST
SALT LAKE CITY UT 84101
567-89-0123
32,520 .00 .00

# Third W-2 or 1099

Fourt

X TC-40W, Part 2
TC-40W, Part 2
To claim credit for Utah mineral production withholding tax, enter the following information. If from form TC-675R, enter lines 1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4 and 5.
Line 1 - Enter the mineral producer's federal EIN (TC-675R box 2).
Line 2 - Enter the mineral producer's name (TC-675R box 1).
Line 3 - Enter the mineral producer's Utah withholding account number (TC-675R box 3).

FYI: Mineral Withholding Account Number

# FYI: Mineral Withholding Account Number

The Utah mineral withholding account number is a 14-character number. The ﬁ rst eleven characters are numeric and the last three are "WMP." Do not enter hyphens. Example: 12345678901WMP.
If form TC-675R does not include this number, contact the payer to get the correct number to enter on TC-40W, Part 2. Failure to include this number on TC-40W may cause your withholding to be disallowed and delay any refund.
Line 4 - If the mineral withholding tax distribution was received from a pass-through entity (partnership, LLC, LLP, S corporation or trust), enter the pass-through entity's federal EIN. If you receive a TC-675R directly from the mineral producer, leave this line blank.
Line 5 - Enter your mineral production withholding tax (TC-675R box 6) or your share of mineral production withholding tax reported on Utah Schedule K-1 by a pass-through entity.
Add the amounts of mineral production withholding tax from all lines 5 and enter the total on form TC-40, page 3, Part 5, line 2.
Do not send TC-675R(s) with your return. Keep them in your ﬁ les.
Processing may be delayed or the withholding tax credit disallowed if you do not complete TC-40W with all required information.
X
X TC-40W, Part 3
TC-40W, Part 3
To claim credit for Utah withholding tax paid on your behalf by a pass-through entity (partnership, LLC, LLP, S corporation or trust), enter the following information from Utah Schedule K-1:
Line 1 - Enter the pass-through entity's federal EIN (Schedule K-1 box A).
Line 2 - Enter the pass-through entity's name (Schedule K-1 box B).
Line 3 - Enter the Utah withholding tax withheld or paid on your behalf by the pass-through entity.
Add the amounts of pass-through entity Utah withholding tax from all lines 3 and enter the total on form TC-40, page 3, Part 5, line 3.
Do not send Utah Schedule(s) K-1 with your return. Keep them in your ﬁ les.
Processing may be delayed or the withholding tax credit disallowed if you do not complete TC-40W with all required information.

Statement of Utah Tax Withheld on Mineral Production

Producer's name, address, city, state and ZIP code

ABC MINING COMPANY
PO BOX 4941
PRICE UT 84501

Producer's federal EIN

# Rev. 6/13

20
For tax year: 2 5

Recipient's federal EIN (or SSN if an individual)
Producer's Utah account number

12345678002WMP
84-1909732

Utah mineral production gross payment to recipient 545-18-6791
Utah mineral production gross payment not subject to
Utah tax withheld on mineral production 24,615.18 1,230.76
Recipient's name, address, city, state, ZIP code

TC-675R Example withholding .00

Recipient entity type (check one)

L - Limited Liability Company

C - Corporation

O - Limited Liability Partnership

S - S Corporation
I - Individual T - Trust Estate or Fiduciary , P - Partnership

Mineral Production and Pass-through Withholding TC-40W
Pg. 2

WINTER
40410 545-18-6791

SSN Last name

Part 2 -Utah Mineral Production Withholding Tax - TC-675R
Do not send TC-675R or Utah Schedules K-1 with return. Enter TC-675R or Schedule K-1 information below. Use additional TC-40Ws if needed.

Line Explanations
1 Producer's EIN from box "2" of TC-675R 2 Producer's name from box "1" of TC-675R 3 Producer's Utah withholding number from box "3" of TC-675R (14 characters, ending in WMP, no hyphens)

First TC-675R or Utah Schedule K-1
84-1909732

ABC MINING COMPANY
12345678002WMP
3 (14 characters, no hyphens) 545-18-6791 1,231 .00

Third TC-675R or Utah Schedule K-1
4 Pass-through entity EIN if credit from partnership or S corporation (enter EIN from Utah Schedule K-1) 5 Utah mineral production withholding tax from box"6" of TC-675R or from Utah Schedule K-1.

Second TC-675R or Utah Schedule K-1
3 (14 characters, no hyphens) .00

Fourth TC-675R or Utah Schedule K-1

# Special Instructions for Married Couples

A married couple who ﬁ les a joint federal return may ﬁ le separate Utah returns ONLY IF:

one spouse is a full-year Utah resident, AND
the other spouse is a full-year nonresident. If either spouse is a part-year resident, you cannot use Special Instructions for Married Couples and your ﬁ ling status must match your federal return.

To ﬁ le this way, use Special Instructions for Couples, below.
You may also use Special Instructions if the spouse of a Utah resident is a nonresident military service member. See Pub 57, Military Personnel Instructions.
Note: You cannot use TAP to ﬁ le using Special Instructions.
You must ﬁ le by paper or electronically using approved tax software.

Special Instructions for Couples

# Special Instructions for Couples

Complete a federal return "as if" you were ﬁ ling separately. DO NOT ﬁ le the "as if" return with the IRS. Use this return ONLY to complete these special instructions.
Determine your allocation percentage:

A. Adjusted gross income on your married ﬁ ling joint federal return __
B. Utah resident spouse's federal adjusted gross income only __

For a full-year Utah resident, federal "as if" adjusted gross income.
For a nonresident who has Utah income and must ﬁ le a Utah return, federal adjusted gross income.

# C. Allocation percentage ___________

Divide line B by line A and carry to four decimal places.
Follow the line-by-line instructions in this book to complete Utah form TC-40, with the following exceptions:

Box 1 Filing Status - Enter a "9." This code is not shown on the return but is valid for this special calculation.
Line 4 Federal Adjusted Gross Income - Enter the federal "as if" adjusted gross income from line 2B, above.
Line 5 Additions to Income - Multiply each addition to income by the allocation percentage, above. Enter the additions on TC-40A, Part 1, and carry the total to TC-40, line 5.
Line 7 State tax refund included on federal return -Multiply any state income tax refund on federal form 1040, Schedule 1, line 1 by the allocation percentage, above.
Line 8 Subtractions from Income - Except for codes 82 and 88, multiply each subtraction from income by the allocation percentage, above. Enter the subtractions on TC-40A, Part 2, and carry the total to line 8.
If ﬁ ling for the service member: a. Subtract the total military pay earned while not a Utah resident that was included in federal adjusted gross income on TC-40A, Part 2, using code 82. b. Code 88 is not allowed.
Line 11 Utah personal exemption - Multiply the number of qualifying dependents from line 2d by the allocation percentage, above. Then multiply the result by $2,111.
Line 12 Federal standard or itemized deductions -Multiply the deduction claimed on your married ﬁ ling joint federal income tax return by the allocation percentage, above.

Complete Utah form TC-40B using the amounts from your "as if" married ﬁ ling separate federal return.
Complete the rest of the Utah return.
Attach a copy of both your married ﬁ ling joint federal return and your "as if" married ﬁ ling separate federal return. You do not need to include federal 1040 schedules and supporting documents.

# Use of Payment Coupon

If you have a tax due balance on your Utah individual income tax return and you have previously filed your return (either electronically or by paper) without a payment, include the payment coupon below with your check or money order to insure proper credit to your account. Do not mail another copy of your income tax return with this payment.
Sending a duplicate of your return may delay posting of the payment.
If you are sending a payment with your paper Utah individual income tax return, include the payment coupon below with your check or money order, to insure proper credit to your account.
Do not use this return payment coupon to prepay future individual income taxes. Use form TC-546.

Electronic Payment
You may pay your tax online at tap.utah.gov.

# How to Prepare the Payment

Make your check or money order payable to the Utah State Tax Commission. Do not send cash. The Tax Commission does not assume liability for loss of cash placed in the mail.

Print your name and address, daytime telephone number and the year the payment is for on your check or money order.

# Sending Payment Coupon

If sending this payment coupon separate from your individual income tax return, do NOT mail another copy of your return with this payment.
Complete and detach the payment coupon below.
Do not attach (staple, paper clip, etc.) the check or money order to the payment coupon.
Send the payment coupon and payment to:

210 N 1950 W
Salt Lake City, UT 84134-0266
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.

# Individual Income Tax

Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266

# Return Payment Coupon

Rev. 12/11
Primary taxpayer name
Tax year ending
*
Social Security no.
*
Secondary taxpayer name
USTC Use Only
Address
City
Social Security no.

State ZIP code
$
Payment amount enclosed
Make check or money order payable to the Utah State Tax Commission.
Do not send cash. Do not staple check to coupon. Detach check stub.