TC-41 Instructions — Utah Fiduciary Income Tax Return

UTAH
Forms and
Forms and
Instructions
Instructions
Utah State Tax Commission • 210 North 1950 West • Salt Lake City, Utah 84134 • tax.utah.gov

# Contents

General Instructions … 1
TC-41 - Line-by-Line Instructions … 5 TC-41A - Fiduciary Supplemental Schedule … 10 TC-41B - Non or Part-year Resident Estate or Trust … 18 TC-41C - Bankruptcy Estate Schedule … 19 TC-41K - Beneﬁ ciaries' Share of Income, Deductions and Credits … 22 TC-41K-1 - Beneﬁ ciary's Share of Utah Income, Deductions, and Credits … 24 TC-41N - Pass-through Entity Withholding Tax … 25 TC-41W - Utah Withholding Tax Schedule … 27 TC-250 - Credits Received from Upper-tier Pass-through Entities and Mineral Production Withholding Tax Credit on TC-675R … 29 Qualiﬁ ed Funeral Trust Information … 31
E-Filing is Easier!
E-ﬁ ling is the easiest and most accurate way to ﬁ le. Ask your tax preparer about e-ﬁ ling your individual, ﬁ duciary, partnership, C corporation and S corporation returns, or use commercial tax software.
Utah is Online
Utah oﬀ ers many online services for individual and business ﬁ lers, including: t tap.utah.gov Pay by e-check or credit card.
Manage your Utah tax account.
Request payment plans. t tax.utah.gov Download forms and instructions for all Utah tax types.
Link to free business resources and other services.
References
UCA Utah Code Ann. (le.utah.gov)
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
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.
Cover art by Randolph Prawitt
Need more information?
Questions 801-297-2200 or
1-800-662-4335 (outside the Salt Lake area) Research Utah rules, bulletins and Commission decisions:
Utah Code Ann. (UCA): le.utah.gov Internal Revenue Code (IRC): law.cornell.edu/uscode/26
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 ﬁ duciary tax rate from 4.55 percent to 4.5 percent.
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 23.

• 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 14.

# Who Must File

If you are a ﬁ duciary of an estate or trust with income derived from Utah sources, and you are required to ﬁ le a federal Fiduciary Income Tax Return, then you must ﬁ le form TC-41,
Utah Fiduciary Income Tax Return.
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 2025 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 Saturday, Sunday or legal holiday, the due date is the next business day.

All Utah income taxes for the year must be paid by the due date. If your return is not ﬁ led on time or all income tax due is not paid by the due date you may be subject to penalties and interest. (See instructions for line 40.) Utah does not require quarterly estimated tax payments. You can prepay at any time by sending your payment with form TC-548, Fiduciary Income Tax Prepayment Coupon, or by paying at tap.utah.gov.

# Tax Period and Accounting Method

The ﬁ rst return ﬁ led by an administrator or executor of an estate must cover the period from the date of the decedent's death to the end of the ﬁ rst tax year selected by the administrator or executor. The ﬁ rst return ﬁ led by a ﬁ duciary of a trust must cover the period beginning with the creation of the trust to the end of the ﬁ rst tax year selected by the ﬁ duciary. Returns must be ﬁ led for each subsequent year the estate or trust exists. The tax year cannot be longer than 12 months and must coincide with the tax year selected for ﬁ ling the federal return. You must apply the same accounting method used for federal ﬁ duciary income tax purposes as for Utah ﬁ duciary income tax purposes.

# 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 calendar year returns must be ﬁ led by Oct. 15, 2026.

# Extension

You must prepay by the original due date:

90 percent of your 2025 tax due (TC-41, line 39);
100 percent of your 2024 tax liability (2024 TC-41, line 39); or
90 percent of your 2025 tax due (TC-41, line 39) if you did not have a tax liability in 2024 or this is your ﬁ rst year ﬁ ling.

The pass-through withholding tax must be paid to the Tax Commission by the original due date of the return, without regard to extensions. You may pay at tap.utah.gov or use form TC-549, Fiduciary Income Tax Return Payment Coupon.
You may prepay through withholding (W-2, TC-675R, etc.), payments applied from a previous year refund, tax credits and credit carryovers, or payment made by the tax due date using form TC-548, Fiduciary Income Tax Prepayment Coupon or at tap.utah.gov. Interest is assessed on unpaid tax from the ﬁ ling due date until the tax is paid in full. Penalties may also apply.

# Where to File

Mail your return to:
210 N 1950 W
SLC, UT 84134-0250.

# Attach

• Utah Schedules: Attach all applicable schedules (TC-41A, TC-41B, TC-41C, TC-41K, TC-41K-1 for each beneﬁ ciary, TC-41N, TC-41S, TC-41W, and TC-250).

Other Adjustments: Attach an explanation for any equitable or ﬁ duciary adjustment entered on TC-41A, Part 2, code 79 or code 87.
Tax Due: If you have an amount due on the return, submit form TC-549, Fiduciary Income Tax Return Payment Coupon (see the last page of this book), and your check or money order with the return.

FYI: Withholding Forms
FYI: Withholding Forms
Withholding tax information must be entered on TC-41W, which is attached to your return.

# Keep

Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 received from an upper-tier pass-through entity (see TC-250 instructions in this book for the deﬁ nition of upper-tier pass-through entity), etc., or form TC-675R (showing mineral withholding tax) with your return. If you do not complete and send form TC-41W 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-41A, TC-41S, and/or TC-41W), worksheets, or other documentation with your return.

# Recordkeeping

Keep copies of any receipts, state forms, worksheets, credit authorization forms, and other documentation to support any income, deduction, exemption, and credit you have reported.
You may be asked to provide this information later to verify 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 (-).

# Fiduciary and Estate Deﬁ ned

Fiduciary means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a ﬁ duciary capacity for any individual or entity. The term estate refers only to the estate of a deceased person and does not include a trust maintained for minors, for a person adjudicated incompetent, or for any person who is suﬀ ering from another legal disability.
Note: Throughout these instructions, any reference to "you" means the ﬁ duciary of the estate or trust.

# "Domicile" Deﬁ ned

(UCA §59-10-136)
(UCA §59-10-136)
A beneﬁ ciary's domicile determines whether an estate or trust must withhold Utah income tax for that beneﬁ ciary. See Pass-through Entity Withholding Requirements on page 4.

# Utah 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 was 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 the spouse are legally separated or divorced, or
you and the 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 Estate or Trust Deﬁ ned

Resident estate or resident trust means:

an estate of a deceased person who, at death, was domiciled in Utah;
a trust, or a portion of a trust, consisting of property transferred by will of a deceased person who at death was domiciled in Utah; or
a trust administered in Utah.

A trust is administered in Utah if: a. the trust does not specify a place of administration and the ﬁ duciary transacts a major portion of its trust administration in Utah, b. the ﬁ duciary's usual place of business is in Utah, or c. the trust states that Utah is the place of administration, and any administration of the trust is done in this state.

# Nonresident Estate or Trust Deﬁ ned

The terms nonresident estate or nonresident trust are deﬁ ned as estates or trusts that are not resident estates or trusts.

# Deﬁ ned

A part-year resident estate or trust is a resident estate or trust for part of the year and a nonresident estate or trust for part of the year. All income received during the period of Utah 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.

# Exempt Trusts

Trust income that is exempt from federal income tax is also exempt from Utah income tax.
An exempt trust with unrelated business income in Utah that ﬁ les federal Form 990-T must ﬁ le Utah form TC-20MC, Tax
Return for Miscellaneous Corporations.

# Amounts Reportable as Utah Income

by the Beneﬁ ciaries by the Beneﬁ ciaries Utah resident beneﬁ ciaries must report the income from the estate or trust included in the beneﬁ ciary's federal adjusted gross income to Utah as though the beneﬁ ciary received the income directly. The estate or trust residence does not aﬀ ect the source of income for computing the beneﬁ ciary's Utah individual income tax.
A Utah nonresident beneﬁ ciary is not required to ﬁ le a return if:

their only Utah source of income is from a partnership, S corporation, estate or trust (or other pass-through entity); and
suﬃ cient Utah income tax was withheld by the partnership, S corporation, estate or trust (or other pass-through entity) to cover the Utah tax liability on the Utah source income.

# Portfolio Income

listed on federal return schedules may be either business or nonbusiness income.
Nonbusiness portfolio income is treated as nonbusiness income on the return and is attributable to the state of residence of:

the estate or trust, if retained by the estate or trust, or
the beneﬁ ciary, if distributed to a beneﬁ ciary.

# Apportionable Income

The following types of income are apportionable business income (not portfolio income):

Interest, dividends, royalties, gains, etc., derived in the ordinary course of a pass-through entity's trade or business
Interest, dividends, gains, etc., of an entity whose primary business activity is investing funds (such as with a brokerage ﬁ rm)
Income received from holdings in or the sale of partnership interests

# Pass-through Entity

A pass-through entity is an entity whose income, gains, losses, deductions and/or credits ﬂ ow through to its partners (partnerships), members (limited liability companies), and shareholders (S corporations) or beneﬁ ciaries (estates and trusts) for federal tax purposes.
An estate or trust is considered a pass-through entity if any of the estate's or trust's income, gains, losses, deductions, and/or credits is divided among and passed through to one or more beneﬁ ciaries. A pass-through entity is required to withhold Utah income tax on the income from Utah sources passed through to its beneﬁ ciaries. The calculation of the withholding tax requirement for an estate or trust is made on the TC-41N. (See TC-41N instructions in this book.)

# Pass-through Entity Taxpayer

A pass-through entity taxpayer is any entity or individual which has income, gains, losses, deductions and/or credits passed to it from a pass-through entity (e.g., a beneﬁ ciary in a trust is a pass-through entity taxpayer). Utah withholding tax paid for or on behalf of the beneﬁ ciary by the pass-through entity is reported on the TC-41, Schedule K-1, and is claimed as a refundable credit on the income tax return ﬁ led by the beneﬁ ciary.

# Pass-through Entity Withholding Requirements

Estates and trusts are considered pass-through entities (see UCA §59-10-1402(10)) and, for tax years beginning on or after
Jan. 1, 2013, are required to withhold Utah income tax on all nonresident individual beneﬁ ciaries, resident or nonresident business beneﬁ ciaries, and resident or nonresident estate or trust beneﬁ ciaries. These beneﬁ ciaries are collectively referred to as pass-through entity taxpayers (see UCA §59-10-1402(11)). A pass-through entity is not required to withhold on a beneﬁ ciary if:

the beneﬁ ciary is exempt from tax under UCA §59-7-102(1)

(a) or §59-10-104.1;

the pass-through entity is a plan under IRC Sections 401, 408 or 457 and is not required to ﬁ le a return under UC Chapter 7; or
the pass-through entity is a publicly traded partnership as deﬁ ned under UCA §59-10-1403.2(1)(b)(iv).

Utah imposes a 4.5 percent (.045) withholding tax on all Utah business and nonbusiness income derived from or connected with Utah sources and attributable to pass-through entity taxpayers. The estate or trust may reduce this withholding by any mineral production withholding tax and previous pass-through entity withholding tax allocated to the beneﬁ ciary, and taxes paid for this beneﬁ ciary with form TC-75 (Voluntary Taxable Income Election for Pass-through Entities). This withholding tax must be paid to the Tax Commission by the original due date of the return, without regard to extensions.
The calculation of the required Utah withholding tax is done on Schedule N (TC-41N). See the TC-41N instructions in this book.
The estate or trust must provide a Utah Schedule K-1 to each beneﬁ ciary showing the amount of Utah withholding paid on behalf of the beneﬁ ciary. This withholding tax is then claimed as a credit by the beneﬁ ciary on the beneﬁ ciary's Utah income tax return.
If this estate or trust has an interest in another pass-through entity, that other entity is required to withhold Utah income tax on Utah income allocated to this estate or trust. The other pass-through entity must provide a Utah Schedule K-1 showing the amount of Utah withholding tax paid on behalf of this estate or trust. This withholding tax paid by the other pass-through entity must be reported on schedule TC-250, and must be claimed by this estate or trust to oﬀ set any tax liability or allocated to the beneﬁ ciaries to be claimed on their Utah income tax returns. Amounts of previous pass-through entity withholding tax allocated to beneﬁ ciaries on Schedules K and K-1 must be reduced by amounts claimed by this estate or trust.
The estate or trust may claim a waiver of withholding tax and any associated penalty and interest for all or selected beneﬁ ciaries who ﬁ led and paid tax on the Utah income from this estate or trust. The tax must be paid on or before the estate or trust's return due date, including extensions (see UCA §59-10-1403.2(6)).

# 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-41" 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-549 coupon with your payment. See form TC-549 on the last page of these instructions.

# Filing Period

File using the 2025 return for calendar year and ﬁ scal or short years beginning in 2025. If the return is for a ﬁ scal year or a short tax year (less than 12 months), enter the tax year end date at the top of the form using the format mm/yy.

# Names and Address

Enter the information as called for. Enter the full name of the estate or trust.

# ZIP Code

Enter your ZIP Code with the "plus four" at the end, without the hyphen.

# Foreign Country

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.

# EIN or SSN

Enter the estate or trust's federal employer identiﬁ cation number (EIN). If the estate or trust is ﬁ led with a Social Security number (SSN) instead of an EIN, enter that number and mark the space below this number.

# (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 you current address on an amended return.
Amend your return if you discover an error on your Utah or federal return after it is ﬁ led, or your federal return is examined or adjusted by the IRS and the examination or adjustment aﬀ ects your Utah return. You must amend your return within 90 days of the IRS's ﬁ nal determination. Contact the Tax Commission if you are unsure whether or not your Utah taxes are aﬀ ected by an examination or adjustment.
To qualify for a refund or a credit, you must ﬁ le an amended return by the later of three years after the original return was due or two years from the date the tax was paid. (A return ﬁ led before the due date is considered ﬁ led on the due date.)

# Fiduciary Tax Return

A. On the top of TC-41, 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 return with the IRS. Attach a copy of your amended federal return. (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 Utah ﬁ duciary tax return for each year you are amending. Attach a copy of your amended federal return. 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 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 the 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 the 2025 amended return.
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 Form 8886

If you ﬁ led federal form 8886, Reportable Transaction Disclosure Statement, with the IRS, enter an "X" at the top right-hand side of your TC-41, where indicated.

# Line 1.

Line 1. Type of Return

# Type of Return

Enter the code that describes the entity ﬁ ling the return. The entity type indicated must match the type of entity indicated in box A of federal form 1041. If multiple entity types are indicated in box A of federal form 1041, attach an explanation of how trust income from Utah sources is allocated to each entity type and indicate the entity type that is the dominant source of Utah trust income without subtracting income distributed to beneﬁ ciaries. For pooled income funds, enter H (Charitable Trust).
Bankruptcy Estate: See the TC-41C instructions in this book for how to compute the Utah tax.
Federal Form 1041-QFT: See Qualiﬁ ed Funeral Trust Information on page 31.
Electing Small Business Trust (ESBT): Report federal taxable income on line 4 and the separate small business trust portion of the taxable income on TC-41A, Part 1, code 58.

# Line 2.

Line 2. Status Code of Estate or Trust

# Status Code of Estate or Trust

Enter the code "R" for a resident estate or trust, "N" for a nonresident estate or trust, or "P" for a part-year resident estate or trust. See the General Instructions to determine if the estate or trust is a resident or nonresident entity.

# Line 3.

Line 3. Nonresident Beneﬁ ciaries

# Nonresident Beneﬁ ciaries

If any beneﬁ ciary of the estate or trust is not a Utah resident, enter an "X" in the box. If all beneﬁ ciaries are residents of Utah, leave the box blank.

# Line 4.

Line 4. Federal Total Income

# Federal Total Income

Enter the federal total income from federal form 1041, line 9 or form 1041-QFT, Part II, line 5.
Bankruptcy Estates: Trustees of an individual bankruptcy estate (chapter 7 or chapter 11) must complete TC-41C, Bankruptcy Estate Tax Calculation, to determine the taxable income and tax liability of the estate. Follow these instructions for TC-41:

Leave lines 4 through 21 blank.
Line 22, Utah income tax - enter the amount from TC-41C, line 20.
For a resident bankruptcy estate, complete lines 23 through 42 according to the regular ﬁ duciary instructions.
For a non or part-year resident bankruptcy estate, complete lines 23 through 25 according to the regular ﬁ duciary instructions, then follow the instructions for TC-41C, page 2.

# Line 5.

Line 5. Additions to Income

# Additions to Income

Enter the total from TC-41A, Part 1.
Complete TC-41A, Part 1 if you have any of the following additions to income:

Lump sum distribution
my529 addback
Municipal bond interest
ESBT S corporation income
Fiduciary adjustments
Payroll Protection Program grant or loan addback
Equitable adjustments

# Line 6.

Line 6. Total Adjusted Income

# Total Adjusted Income

Add line 4 and line 5.

# Line 7.

Line 7. Fiduciary Fees for Administering

# Estate or Trust

Enter any ﬁ duciary fees deducted on your federal form 1041, line 12.

# Line 8.

Line 8. Income Distribution Deduction

# Income Distribution Deduction

Enter any income distribution deduction reported on your federal form 1041, line 18.

# Line 9.

Line 9. Estate Tax Deduction

# Estate Tax Deduction

Enter the amount of any estate tax deduction, including certain generation-skipping taxes, deducted on your federal form 1041, line 19.

# Line 10. Exemption

Enter the exemption deduction taken on your federal form 1041, line 21.

# Federal Income

(UCA §59-10-202(2)(d))
(UCA §59-10-202(2)(d))
Enter the amount of any state tax refund you included in income on the federal form 1041 for the same year.

# Line 12. Subtractions from Income

Enter the total from TC-41A, Part 2.
Complete TC-41A, Part 2, if you have any of the following subtractions from income:

Interest from Utah municipal bonds and U. S. government obligations
Native American income
Railroad retirement income
Equitable adjustments
Nontaxable income from irrevocable resident trust
Nongrantor charitable lead trust charitable contribution
Fiduciary adjustments
FDIC premiums
Previously-taxed retirement income

# Line 13. Total Deductions

Add lines 7 through 12.

# Line 14. Utah Taxable Income/Loss

Subtract line 13 from line 6.

# Line 15. Utah Tax

Multiply the Utah taxable income on line 14 by 4.5 percent (.045). If the result is zero or less, enter "0".

# Estate or Trust Tax Credit (lines 16 - 21)

(UCA §59-10-1020)
(UCA §59-10-1020)
Estates and trusts are allowed a credit against Utah tax based on the total of the interest expense, taxes paid, charitable contributions, attorney/accountant/tax preparer fees, and certain miscellaneous deductions. The credit phases out for income over a speciﬁ ed amount.

# Line 16. Allowable Deductions for Credit

Use the following worksheet to calculate the estate or trust's allowable deductions. See line instructions below the worksheet.
Worksheet for Allowable Deductions
Worksheet for Allowable Deductions

Interest $__
Taxes $__
Charitable contributions $__
Attorney/accountant/return preparer fees $__
Miscellaneous deductions $__
Total deductions (add lines 1 through 5) $__

Enter the amount from line 6 on line 16 of TC-41.

Worksheet Line Instructions:
Worksheet Line Instructions:
Line 1 - Interest. Enter the total interest paid or accrued, and deducted on the federal return (IRC section 163).
Line 2 - Taxes. Enter the total taxes paid or accrued, and deducted on the federal return (IRC section 164). Do not include any amounts paid or accrued for state or local income taxes for the tax year.
Line 3 - Charitable Contributions. Enter the total charitable contributions deducted on the estate or trust federal return. Do not include any amounts deducted by a qualiﬁ ed nongrantor charitable lead trust under IRC section 642(c).
Line 4 - Certain Fees. Enter the total deducted on the federal return for attorney, accountant, or return preparer fees.
Line 5 - Miscellaneous Deductions. Enter the total miscellaneous and other deductions deducted on the federal return. Include net operating losses on this line.
Note: These deductions are used in the calculation of the Estate or Trust Tax Credit even though they may also have been used in the calculation of income items reported on the Schedules K-1.

# Line 17. Initial Credit before Phase-out

Multiply the amount on line 16 by 6 percent (.06).

# Line 18. Base Phase-out Amount

The base phase-out amount for an estate or trust is $12,000.
For qualiﬁ ed funeral trusts, see Qualiﬁ ed Funeral Trust Information on page 31.

# Line 19. Income Subject to Phase-out

Subtract line 18 (the base phase-out amount) from line 14 (Utah taxable income). If the result is zero or less, enter "0".

# Line 20. Phase-out Amount

Multiply line 19 by 1.3 percent (.013). This is the credit phaseout amount.

# Line 21. Estate or Trust Tax Credit

Subtract the phase-out amount on line 20 from the initial credit on line 17. If the result is zero or less, enter "0".

# Line 22. Utah Income Tax

Subtract the estate or trust tax credit on line 21 from the tax calculated on line 15. If the result is zero or less, enter "0".
Bankruptcy Estates: Enter the tax calculated on TC-41C, line

See the TC-41C instructions on page 19.

# Line 23. Enter Tax from Line 22

Enter the tax from page 1, line 22.

# Line 24. Apportionable Nonrefundable Credits

Enter the total from TC-41A, Part 3.
Complete TC-41A, Part 3 if you are claiming any of the following nonrefundable credits:

Capital gain transactions credit
my529 credit
Gold and silver coin sale credit
Employer-provided childcare construction credit
Employer-provided childcare expenses credit

# Line 25. Subtract line 24 from line 23

Apportionable nonrefundable credits cannot exceed the tax liability on the return. If the total of the credits shown on line 24 is more than or equal to the tax on line 23, enter "0".
Full-year resident: Enter the amount from line 25 on line 26, and then complete the rest of the return.
Non or part-year resident estate or trust: Enter the amount from line 25 on TC-41B, Non or Part-year Resident Estate or Trust Schedule, line 20. Complete TC-41B, enter the tax from TC-41B, line 21 on TC-41, page 2, line 26, and then complete the rest of the return.

# Line 26. Enter Applicable Tax

Full-year resident estate or trust: Enter the tax from line 25.
Non or part-year resident estate or trust: Enter the tax from line 21 of TC-41B. See the TC-41B instructions in this book.
Bankruptcy estates: Enter the tax from TC-41C, line 61. See the TC-41C instructions on page 19.

# Credits

Enter the total from TC-41A, Part 4.
Complete TC-41A, Part 4 if you are claiming any of the following nonrefundable credits:

Qualiﬁ ed sheltered workshop cash contribution credit
Carryforward of clean fuel vehicle credit
Historic preservation credit
Credit for increasing research activities in Utah
Credit for tax paid to another state
Renewable residential energy systems credit
Combat related death credit
Veteran employment credit
Employing persons who are homeless credit
Achieving a Better Life Experience (ABLE) program credit
Carson Smith Opportunity Scholarship Program credit

# Line 28. Subtract Line 27 from Line 26

Nonapportionable nonrefundable credits cannot exceed your tax liability. If the total credits on line 27 is more than or equal to the tax on line 26, enter "0".

# Previous Refund

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

# Line 30. Utah Use Tax

Use tax is a tax on goods and taxable services purchased for use, storage or other consumption in Utah during the tax year and applies only if sales tax was not paid at the time of purchase. If you purchased an item from an out-of-state seller, including Internet, catalog, radio and TV purchases, and the seller did not collect sales tax on that purchase, you must pay the use tax directly to the Tax Commission. If you have a
Use Tax Rate Chart (Effective Dec. 31, 2025) Utah sales tax license/account, include the use tax on your .0845 Conv. Centr. Zone, Fairpark .0635 Beaver County sales tax return. If you do not have a Utah sales tax license/ .0735 Beaver City, UIPA Min. Mt - Dist., Inland Port SLC, account, report the use tax on line 30 of TC-41.
Beaver City Salt Lake City, SLC Conv. .0665 Box Elder County Hotel, SLC HTRZ You may take a credit for sales or use tax paid to another .0695 Brigham City, Mantua, Perry, .1005 MIDA MVP - SLC state (but not a foreign country). The credit may not be greater Willard, MIDA NG - Brigham, .0635 San Juan County than the Utah use tax you owe. If you paid sales tax to more .0675 Blanding, Monticello UIPA GS - Brigham .0745 Bluff .0765 Snowville than one state, complete the Use Tax Worksheet below for .0635 Sanpete County .0700 Cache County each state. Add lines 8 on all worksheets and enter the total on line 30. .0645 Centerfield, Mayfield .0725 Cache Valley Transit, Hyde .0675 Ephraim, Fairview, Gunnison, Park, Lewiston, Millville Hyrum, Logan, Nibley, N. Logan, Mt. Pleasant, .0730 Sales and use tax rates vary throughout Utah. Use the Use Providence, Richmond, River MIDA NG - Mt. Pleasant .0665 Manti, Sterling, MIDA NG - Manti Heights, Smithfield, Tax Rate Chart below to ﬁ nd the rate for the location where .0665 Sevier County MIDA NG - Logan the merchandise was delivered, stored, used or consumed.
Use the county rate if the city is not listed. .0675 Aurora, Redmond .0635 Carbon County .0695 Koosharem, Monroe .0645 Helper .0705 Richfield, Salina, .0675 Price The tax on grocery food is 3 percent. Grocery food is food MIDA NG - Richfield .0665 Wellington, .0765 Summit County sold for ingestion or chewing by humans and consumed for UIPA CC - Wellington .0955 Park City .0765 Daggett County taste or nutrition. Grocery food does not include alcoholic .0795 Snyderville Basin Transit .0875 Dutch John beverages or tobacco. See Pub 25, Sales and Use Tax, for more information.
Use Tax Worksheet
Use Tax Worksheet

Amount of purchases (except grocery food) subject to use tax
Use tax rate

(decimal from Use Tax Rate Chart)

Multiply line 1 by line 2
Amount of grocery food purchases subject to use tax
Multiply line 4 by 3% (.03)
Add line 3 and line 5
Credit for sales tax paid to another state on use tax purchases
Use tax due (subtract line 7 from line 6) (If less than zero, enter "0.") .0660 Tooele County .0715 Davis County .0690 Erda, Lakepoint City, Lakepoint .0725 Bountiful, Centerville, Clearfield, Transit, Lincoln, Stansbury Park Clinton, Farmington, Kaysville, .0700 Grantsville, Tooele City, Layton, N. Salt Lake, S. Weber, MIDA NG - Tooele City, Syracuse, W. Bountiful, UIPA Twenty Wells Woods Cross .0645 Uintah County .0635 Duchesne County .0695 Naples, Vernal .0645 Duchesne City 1 _ .0735 Utah County .0675 Roosevelt .0745 Alpine, American Fork, Cedar .0635 Emery County Hills, Highland, Lehi, Lindon, .0825 Green River, UIPA CC - Gr. River 2 . Mapleton, MIDA NG - Lehi, .0735 Garfield County MIDA NG - American Fork, .0835 Boulder, Panguitch, Tropic 3 .0855 Bryce Canyon MIDA NG - Spanish Fork, Orem, .0845 Escalante, Hatch Payson, Pleasant Grove, Provo, .0685 Grand County Santaquin, Saratoga Springs, 4 .0885 Moab Spanish Fork, Springville, .0665 Iron County 5 Vineyard, ULA Lehi, ULA .0865 Brian Head Lindon, ULA Provo, ULA 6 .0675 Cedar City, Parowan, Vineyard, Vineyard HTRZ MIDA NG - Cedar City .0895 MIDA MVP - Ut. Co. .0665 Juab County .0725 Wasatch County 7 _ .0695 Eureka .0755 Heber .0705 Mona, Nephi .0835 Independence, Mil. Rec.

8 __ .0700 Santaquin South Wasatch, Mil. Rec. Hideout, .0735 Kane County
Mil. Rec. MWR Hotel, .0845 Kanab
Mil. Rec. GAEC PID .0835 Orderville .0865 Midway .0635 Millard County .0915 Park City East .0675 Fillmore, MIDA NG - Fillmore, .0645 Washington County

# 31. Total Pass-through Withholding Tax

UIPA HC - Fillmore .0675 Hurricane, Ivins, La Verkin, .0665 Scipio
St. George, Santa Clara,
Enter the total pass-through withholding tax from Schedule N, column K. .0670 Morgan County Washington City, .0695 Morgan City MIDA NG - St. George .0635 Piute County .0805 Springdale This pass-through withholding tax must be paid to the Tax .0665 Rich County .0745 Virgin .0825 Garden City Commission by the original due date of the return, without .0765 Wayne County .0745 Salt Lake County regard to extensions. Pay at tap.utah.gov or use form TC-549, .0795 Bicknell, Loa, Torrey .0905 Alta .0725 Weber County Fiduciary Income Tax Return Payment Coupon. .0855 Brighton .0745 Falcon Hill Riverdale, Riverdale .0765 Murray, So. S.L., So. S.L. HTRZ .0825 Huntsville Do not include on this line any pass-through withholding tax credit received from an upper-tier pass-through entity as reported on a Utah Schedule K-1 you received. These pass-Do not include on this line any mineral production withholding through withholding tax credits received from other passtax credit received from an upper-tier pass-through entity as through entities are entered on TC-250, Part 2 and carried to reported on a Utah Schedule K-1 you received. These mineral the Utah Schedule A, Part 5. These credits are allocated to production withholding tax credits received from other passeach beneﬁ ciary on the Utah Schedule K-1 and are also used through entities are entered on TC-250, Part 3 and carried to in the calculation of the withholding tax for the beneﬁ ciary on Schedule N, column J. the Utah Schedule A, Part 5. These credits are allocated to each beneﬁ ciary on the Utah Schedule K-1 and are also used in the calculation of the withholding tax for each beneﬁ ciary on Schedule N, column H.

# Line 32. Total Tax, Additions and Use Tax

Add lines 28 through 31.

# Line 33. Utah Income Tax Withheld

You MUST enter your UTAH TAX WITHHELD on this line.
Complete TC-41W, Part 1 listing each W-2 and 1099 with Utah withholding tax. The total Utah withholding tax on the TC-41W, Part 1 must equal the amount entered on line 33. If you have more than four withholding forms, use additional TC-41Ws.
See instructions for TC-41W in this book.
Keep withholding forms with your records. Do not attach them to your return. Processing may be delayed or the withholding tax credit disallowed if you do not complete the TC-41W, Part 1 with all required information.

# Line 34. Credit for Utah Fiduciary Tax Prepaid

Prepayments include payments made with form TC-548, Fiduciary Income Tax Prepayment Coupon, and any amount of the previous year's refund applied to your current tax liability.

# Previous Payments

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.

# Credits

Enter the total from TC-41A, Part 5.
Complete TC-41A, Part 5 to claim the following refundable credits:

Renewable commercial energy systems credit
Pass-through entity withholding tax credit
Mineral production withholding tax credit
Agricultural oﬀ -highway gas/undyed diesel credit
Farm operation hand tools credit

# Line 37. Apportionable Refundable Credits

Enter the total from TC-41A, Part 6.

# 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 were 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 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.
A 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
Calculate interest from the due date 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 tax due.
For payment options and instructions, see Payment Options on page 4.

# Line 42. Refund

If line 38 is more than line 32, subtract line 32 from line 38.
This is your refund.

# Line 43. Refund Applied To 2026 Taxes

You may apply all or part of your refund as a prepayment for your 2026 Utah ﬁ duciary tax liability. Enter the amount of refund you want applied to your 2026 tax on this line. Any part not applied to your 2026 tax liability will be refunded to you (unless you have other outstanding government obligations).

# Signature

The ﬁ duciary or an oﬃ cer representing the estate or trust must sign the return. Failing to sign the return will delay your refund.

# Paid Preparer Information

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

# Paid Preparer Authorization

If you want to allow the Tax Commission to discuss this return with the paid preparer who signed it, enter an "X" in the box on the right-hand side of the signature area of the return where indicated. This authorization applies only to the individual whose signature appears in the Paid Preparer's Section of the return. It does not apply to the ﬁ rm, if any, shown in that section.
If you enter an "X" in the box, you authorize the Tax Commission to call the paid preparer with questions that may arise while processing the return. You also authorize the preparer to:

give the Tax Commission any missing information from the return,
call the Tax Commission for information about the processing of the return or the status of any refund or payment(s), • 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 preparer 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 the next year's tax return (without regard to extensions).
If you want to change the preparer's authorization, complete and submit form 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.

# 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 penalty (second degree felony with a ﬁ ne from $1,500 to $25,000).

TC-41A - Fiduciary Supplemental Schedule

# TC-41A - Fiduciary Supplemental Schedule

Use TC-41A to enter six categories of items aﬀ ecting the ﬁ duciary 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 on TC-41A, Part 1, and attach it to your return.
On TC-41A, write the code and amount of each addition to income. Enter the sum of all additions to income on line 5 of TC-41. Each addition to income is explained below.
Note: Only include amounts that will not be passed through to the beneﬁ ciaries. You must apportion the additions to income between the income taxed at the estate or trust level and the amounts distributed to the beneﬁ ciaries. Calculate the apportioned amount that must be added on this line as follows:

Divide the amount distributed to beneﬁ ciaries by distributable net income,
Multiply the amount in step 1 by the total amount of the addition that must be apportioned, and
Subtract the amount in step 2 from the total amount of the addition that must be apportioned.

Codes for Additions to Income, TC-41A Part 1
Codes for Additions to Income, TC-41A Part 1

51 Lump Sum Distribution
54 my529 Addback

57 Municipal Bond Interest

58 ESBT S Corporation Income

62 Fiduciary Adjustments

68 Payroll Protection Program Grant or Loan
Addback

# 69 Equitable Adjustments

(51) Lump Sum Distribution
(51) Lump Sum Distribution
(UCA §59-10-202(1)(a))
(UCA §59-10-202(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, enter the amount calculated by multiplying the amount on line 10 of federal form 4972 by the distribution percentage shown in box 9a on your form 1099-R, then adding the amount shown on form 4972, Part II, line 6.
(54) my529 Addback
(54) my529 Addback
(UCA §59-10-202(1)(d))
(UCA §59-10-202(1)(d))
If you withdrew an amount from a 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.
(57) Municipal Bond Interest
(57) Municipal Bond Interest
(UCA §59-10-202(1)(b))
(UCA §59-10-202(1)(b))
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. Do not enter interest earned on non-Utah municipal bonds if the interest is not included in federal adjusted gross income and the issuer does not impose an income tax on bonds issued by Utah, or the issuing state does not impose an income tax.
(58) ESBT S Corporation Income
(58) ESBT S Corporation Income
(UCA §59-10-202(1)(c))
(UCA §59-10-202(1)(c))
Electing Small Business Trusts (ESBTs) must report the separate S portion of the taxable income, as calculated on the attachment to federal form 1041.
(62) Fiduciary Adjustments
(62) Fiduciary Adjustments
(UCA §59-10-210)
(UCA §59-10-210)
Enter any qualiﬁ ed ﬁ duciary adjustment.
(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 §59-10-209.1)
(UCA §59-10-209.1)
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 on TC-41A, Part 2 and attach it to your Utah ﬁ duciary return.
On TC-41A, write the code and amount of each subtraction from income. Enter the sum of all subtractions from income on line 12 of TC-41. Each subtraction from income is explained below.
Note: Only include amounts that apply to income taxed at the estate or trust level. You must apportion the subtractions from income between the amount taxed at the estate or trust level and the amounts distributed to the beneﬁ ciaries. Calculate the apportioned amount that may be deducted on this line as follows:

Divide the amount distributed to beneﬁ ciaries by distributable net income,
Multiply the amount in step 1 by the total amount of the subtraction that must be apportioned, and
Subtract the amount in step 2 from the total amount of the subtraction that must be apportioned.

Codes for Subtractions from Income,
Codes for Subtractions from Income,
TC-41A Part 2
TC-41A Part 2
71 Interest from Utah Municipal Bonds and U. S.

Government Obligations

77 Native American Income

78 Railroad Retirement Income

79 Equitable Adjustments

84 Nontaxable Income from Irrevocable Resident Trust

86 Nongrantor Charitable Lead Trust Charitable
Contribution

87 Fiduciary Adjustments

89 FDIC Premiums

90 Previously Taxed Retirement Income
(71) Interest from Utah Municipal Bonds and
(71) Interest from Utah Municipal Bonds and

U.S. Government Obligations

U.S. Government Obligations
(UCA §59-10-202(2)(a) and (f)) (UCA §59-10-202(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-41A, 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 in Smith v. 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 total income.
Before entering an amount, subtract any related interest expense on money borrowed to purchase the obligation or security.
If the interest income is from an estate or trust, attach a schedule to your return showing the calculation of income. Include the name, residency and federal identiﬁ cation number of the estate or trust making the distribution.

See Pub 33, Interest from U.S. Government Obligations, at Keep all records, forms and worksheets to support this deduction.
(77) Native American Income
(77) Native American Income
(UCA §59-10-202(2)(c) and (f)) (UCA §59-10-202(2)(c) and (f)) 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 v. 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-41A, 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 §59-10-202(2)(e))
(UCA §59-10-202(2)(e))
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 for the amount taxed on the federal return. If you received pension payments, disability income or unemployment payments under the Railroad Retirement Act and must report all or part of the amount received as income on your federal return, you may deduct that amount from Utah income.
(79) Equitable Adjustments
(79) Equitable Adjustments
(UCA §59-10-209.1)
(UCA §59-10-209.1)
Enter any qualiﬁ ed equitable adjustment needed to prevent paying double tax. Attach an explanation.
(84) Nontaxable Income from Irrevocable
(84) Nontaxable Income from Irrevocable

Resident Trust

# Resident Trust

(UCA §59-10-202(2)(b))
(UCA §59-10-202(2)(b))
Income of an irrevocable resident trust is subtracted from unadjusted income if:

the income would not be treated as state taxable income derived from Utah sources under UCA §59-10-204 if received by a nonresident trust;
the trust became a resident trust on or after Jan. 1, 2004;
no assets of the trust were held, at any time after Jan. 1, 2003, in another resident irrevocable trust created by the same settlor or the same settlor's spouse;
the trust's trustee is a trust company as deﬁ ned in UCA §7-5-1(1)(d);
the amount subtracted is reduced to the extent the settlor or any other person is treated as an owner of any portion of the trust, under Subtitle A, Subchapter J, Subpart E of the IRC; and
the amount subtracted is reduced by any interest on indebtedness incurred or continued to purchase or carry the assets generating the income, and by any expense incurred in the production of income to the extent those expenses, including amortizable bond premiums, are deductible in determining federal taxable income.

(86) Nongrantor Charitable Lead Trust Charitable
(86) Nongrantor Charitable Lead Trust Charitable
Contribution
Contribution
(UCA §59-10-202(2)(g))
(UCA §59-10-202(2)(g))
Enter the amount a qualiﬁ ed nongrantor lead trust deducted on the federal return as a charitable contribution under IRC Section 642(c).
(87) Fiduciary Adjustments
(87) Fiduciary Adjustments
(UCA §59-10-210)
(UCA §59-10-210)
Enter any qualiﬁ ed ﬁ duciary adjustment and attach an explanation.
(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 cannot result in a refund.
Enter the following apportionable nonrefundable credits (credits that must be apportioned for nonresidents and partyear residents) that apply on TC-41A, Part 3 and attach it to your return.
On TC-41A, write the code and amount of each apportionable nonrefundable credit you are claiming. Total these credits, then subtract any apportionable nonrefundable credits being distributed to beneﬁ ciaries on the Utah Schedule K-1. Enter the net amount of the credits being claimed on the ﬁ duciary return and carry this amount to line 24 of your TC-41. Each apportionable nonrefundable credit is explained below.
Keep all related documents with your records. You may have to provide this information later to verify a credit claimed on your return.

Codes for Apportionable Nonrefundable

Codes for Apportionable Nonrefundable
Credits, TC-41A Part 3
Credits, TC-41A Part 3

04 Capital Gain Transactions Credit 20 my529 Credit

26 Gold and Silver Coin Sale Credit

AW Employer-provided Childcare Construction
Credit

# AX Employer-provided Childcare Expenses Credit

(04) Capital Gain Transactions Credit
(04) Capital Gain Transactions Credit
(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). 2 __ This is your credit.

Enter this amount on TC-41A, 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.
(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. For all estates and trusts except grantor trusts, the credit is the amount on TC-675H, box
1A. For grantor trusts, see incometax.utah.gov/credits/my529 to calculate the credit. Enter the credit on TC-41A, Part 3, using code 20.
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.
(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 ﬁ duciary federal 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 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 form 1041, 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-41A, 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.
(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 employerprovided childcare tax 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 ChildCare 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 Part 4 - Nonapportionable Nonrefundable

Part 4 - Nonapportionable Nonrefundable

# Credits

Nonapportionable nonrefundable credits can reduce your income tax to zero, but cannot result in a refund.
Enter the following nonapportionable nonrefundable credits that apply on TC-41A, Part 4 and attach it to your return.
On TC-41A, write the code and amount of each nonapportionable nonrefundable credit you are claiming. Total these credits, then subtract nonapportionable nonrefundable credits being distributed to beneﬁ ciaries on the Utah Schedule K-1.
Enter the net amount of the credits being claimed on the ﬁ duciary return and carry this amount to line 27 of TC-41. Each nonapportionable nonrefundable credit is explained below.
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.

Codes for Nonapportionable Nonrefundable

Codes for Nonapportionable Nonrefundable
Credits, TC-41A Part 4
Credits, TC-41A Part 4

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

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

AG Carson Smith Opportunity Scholarship

Program Credit
(02) Qualiﬁ ed Sheltered Workshop
(02) Qualiﬁ ed Sheltered Workshop

Cash Contribution Credit

# Cash Contribution Credit

(UCA §59-10-1004)
(UCA §59-10-1004)
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.
The name of the qualiﬁ ed workshop must be written on TC-41A, Part 4 to claim the credit.
Contributions claimed as a credit under this section may not also be claimed as a charitable deduction in determining net taxable income.
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 estate or trust 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 the tax paid to the other state(s). Nonresident estates and trusts do not qualify for this credit. You can only take this credit for estate and trust income tax (you cannot take it for sales tax or local taxes). Complete Schedule B to see if your income was taxed by both states.
Complete and attach form TC-41S, Credit for Fiduciary 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-41S, line 7 to TC-41A, 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-41B.

Part-year residents: Prorate and enter the tax paid to the other state(s) on TC-41S, line 6. The credit only applies to tax paid on the part of your income (TC-41, 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.
(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 the ﬁ duciary return is being ﬁ led on behalf of a military service member who died as a result of military service in a combat zone, the ﬁ duciary may claim a nonrefundable credit equal to the amount of the tax liability on the return attributable to the deceased service member for the year the service member died.
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 for only the deceased service member, the credit is equal to the tax liability shown on line 22.
Enter this amount on TC-41A, Part 4, using code 25.
(27) Veteran Employment Credit
(27) Veteran Employment Credit
(UCA §59-10-1031)
(UCA §59-10-1031)
A nonrefundable credit is available to taxpayers who hire a qualiﬁ ed, recently deployed veteran.
A qualiﬁ ed, recently deployed veteran is an individual who was mobilized to active federal military service in an active or reserve component of the United States Armed Forces, and received an honorable or general discharge within the two-year period before the employment begins.
To qualify for the credit, the qualiﬁ ed veteran must meet all of the following conditions:

Received an honorable or general discharge within the two-year period before the employment begins;
Was collecting or was eligible to collect unemployment beneﬁ ts, or has exhausted their unemployment beneﬁ ts within the last two years, under Title 35A, Chapter 4, Part 4, Beneﬁ ts and Eligibility; and
Work for the taxpayer for at least 35 hours per week for not less than 45 of the next 52 weeks following the veteran's employment start date.

The credit is claimed beginning in the year the 45 consecutive weeks in paragraph 3 above are met.
Calculate the credit as follows:

First Year 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 next 52 weeks after the start 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 contributions during the tax year and have an itemized statement from the qualiﬁ ed ABLE program.
You may not claim a credit for a contribution that is returned to you or for 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 84104-5238 1-800-439-1653 ableut.com
(AG) Carson Smith Opportunity Scholarship Program
(AG) Carson Smith Opportunity Scholarship Program
Credit
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 a 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

X Part 5 - Nonapportionable Refundable Credits

# Part 5 - Nonapportionable Refundable Credits

Enter the following nonapportionable refundable credits that apply. Attach TC-41A to your return.
Write the code and amount of each nonapportionable refundable credit in Part 5. Total the amounts, then subtract any nonapportionable refundable credits being distributed to beneﬁ ciaries on Utah Schedule K-1. Enter the net amount of the credits being claimed on the ﬁ duciary return and carry this amount to line 36 of TC-41. Each nonapportionable refundable credit is explained below.
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.

Codes for Nonapportionable Refundable

Codes for Nonapportionable Refundable
Credits - TC-41A Part 5
Credits - TC-41A Part 5

39 Renewable Commercial Energy Systems
Credit

43 Pass-through Entity Withholding Tax Credit

46 Mineral Production Withholding

47 Agricultural Oﬀ -highway Gas/Undyed Diesel
Credit

48 Farm Operation Hand Tools Credit
(39) Renewable Commercial Energy Systems
(39) Renewable Commercial Energy Systems

Tax Credit

Tax 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
(43) Pass-through Entity Taxpayer's
(43) Pass-through Entity Taxpayer's

Withholding Tax Credit

# Withholding Tax Credit

(UCA §59-10-1103)
(UCA §59-10-1103)
If you have an interest in a pass-through entity (partnership, LLP, LLC, S corporation or trust) and received an income distribution from them, you may have had Utah income tax withheld from your distribution.
Utah income tax withheld by a pass-through entity that is attributable to income you received but did not distribute to your beneﬁ ciaries may be claimed as a credit on the ﬁ duciary return. Enter such withholding tax on TC-41W, Part 3 and carry the total to TC-41A, Part 5, using code 43.
If you distributed the income you received from the passthrough entity to your beneﬁ ciaries, the Utah income tax withheld must also be distributed to your beneﬁ ciaries. Complete TC-41A, Part 5, using code 43 to report the withholding, then subtract on the schedule the withholding distributed to the beneﬁ ciaries.
Keep Utah Schedule K-1s issued by the pass-through entity and all other related documents with your records. Do not attach them to your return. Processing may be delayed or the withholding tax credit disallowed if you do not complete TC-41W, Part 3 with all required information.
(46) Mineral Production Withholding Tax Credit
(46) Mineral Production Withholding Tax Credit
(UCA §59-6-102(3))
(UCA §59-6-102(3))
List any Utah mineral production withholding tax from TC-675R or Utah Schedule K-1 on TC-41W, Part 2. Total your entries on TC-41W, Part 2, and enter this total on your TC-41A, Part 5, using code 46.
The mineral production company 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
Your share of the mineral production withholding tax.

Keep all TC-675R(s) and Utah Schedule K-1(s) with your records. Do not attach them to your return. Processing may be delayed or the withholding tax credit disallowed if you do not complete the TC-41W, Part 2 with all required information.
(47) Agricultural Oﬀ -Highway Gas/Undyed
(47) Agricultural Oﬀ -Highway Gas/Undyed

Diesel Credit

# Diesel 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 Part 6 - Apportionable Refundable Credits

# Part 6 - Apportionable Refundable Credits

Use Part 6 only for a bankruptcy estate with apportionable refundable credits. See instructions for TC-41C.
Enter any apportionable refundable credits (credits that must be apportioned for nonresidents and part-year residents) that apply. Attach TC-41A to your return.
Write the code and amount of each apportionable refundable credit in Part 6. Carry the total from line e to TC-41, line 37.

TC-41B - Non or Part-year Resident Estate or Trust

TC-41B - Non or Part-year Resident Estate or Trust Note: Bankruptcy estates do not use TC-41B. See instructions for TC-41C.

# Residency Status

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

Enter dates in the format mm/dd/yy.

# How to Calculate Your Tax

Follow these steps to calculate your Utah tax:

Complete form TC-41 through line 25.
Complete form TC-41B, Non or Part-Year Resident Estate or Trust Schedule (see Column A and Column B instructions, below).
Complete the rest of form TC-41, beginning with line 26.

Attach form TC-41B 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 deductions. Column B is for total income and deductions.

# Lines 1 - 8

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 9

Column A: Enter the Utah portion only of the additions to income shown on TC-41A, Part 1. In the case of an addition to income attributable to a my529 addback, only include the addition in Column A to the extent it was previously subtracted from Utah taxable income. Include in Column A an equitable adjustment shown on TC-41A, 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-41A, Part 1.

# Line 10

Enter the total of lines 1 through 9 for each column.

# Lines 11 - 14

Column A: Enter deductions applicable to Utah income.
Column B: Enter deductions claimed on your federal return.

# Line 15

Column A: Enter a subtraction for a state tax refund included in federal income only to the extent the refund is related to Utah tax.
Column B: Enter the state tax refund included in federal income.

# Line 16

Column A: Enter the subtractions from income shown on TC-41A, Part 2. Include in Column A an equitable adjustment shown on TC-41A, 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-41A, Part 2.

# Line 17

Enter the total of lines 11 through 16 for each column.

# Line 18

Subtract line 17 from line 10 for each column.
Note: The amount on line 18 in column B must equal the amount shown on TC-41, line 14.

# Line 19

Divide the total on line 18, Column A by the total on line 18, Column B. 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 19.)

# Line 20

Enter the tax from TC-41, line 25.

# Line 21

Multiply the tax on line 20 by the decimal on line 19. This is your Utah tax. Carry this amount to TC-41, line 26.
TC-41C - Bankruptcy Estate Schedule TC-41C - Bankruptcy Estate Schedule The ﬁ ling of a bankruptcy petition for an individual debtor under chapter 7 or chapter 11 of the bankruptcy code creates a separate taxable entity known as a bankruptcy estate. The trustee (for chapter 7 cases) or the debtor-in-possession (for chapter 11 cases) must prepare and ﬁ le the estate's tax returns and pay its taxes. The debtor remains responsible for ﬁ ling returns and paying taxes on any income that does not belong to the estate.
Amended Return: If a bankruptcy case begins, but is later dismissed by the bankruptcy court, the estate is treated as if it never existed. If tax returns have been ﬁ led for the estate, amended returns must be ﬁ led to report income and deductions on the debtor's returns. If no returns have been ﬁ led, report all income and deductions on the debtor's returns.

Utah Instructions: For purposes of the TC-41C, references made to federal form 1040 refer to the federal form 1040 that is attached as a schedule to federal form 1041 that the trustee or debtor-in-possession ﬁ les on behalf of the bankruptcy estate with the Internal Revenue Service.
A trustee or debtor-in-possession of a bankruptcy estate (chapter 7 or chapter 11) must ﬁ le form TC-41, Utah Fiduciary Income Tax Return, and attach a completed TC-41C, Bankruptcy Estate Schedule. Leave lines 4 through 21 of the TC-41 blank. Line 22 of the TC-41 is the tax calculated on the TC-41C, line 20.
• Resident Bankruptcy Estate: Complete lines 23 through 43 of the TC-41 according to the regular ﬁ duciary instructions. Complete and attach only page 1 of TC-41C to your return; do not complete or attach TC-41C, page 2.
• Nonresident or Part-year Resident Bankruptcy Estate:
Complete TC-41, lines 23 through 25, following the regular ﬁ duciary instructions. Then complete TC-41C, page 2 to calculate the Utah tax. Enter the apportioned tax from TC-41C, line 61 on TC-41, line 26. Attach both pages 1 and 2 of TC-41C to your return.
The estate's tax liability is determined by completing the TC-41C with information and calculations similar to form TC-40, Individual Income Tax Return.
The special bankruptcy estate instructions on TC-41C override those for TC-41 and TC-41B, where there is a conﬂ ict.

# Line 1.

Line 1. Federal Total Income

# Federal Total Income

Complete the worksheet below and enter the amount on line 1.
Federal Total Income Worksheet
Federal Total Income Worksheet

Add lines 1z, 2b, 3b, 4b, 5b and 6b from federal form 1040 1.__
Federal form 1040, Schedule 1, line 26 2.__
Add line 1 and line 2 3.__ Enter this amount on TC-41C, line 1

# Line 2.

Line 2. Federal Adjustments to Income

# Federal Adjustments to Income

Enter the amount from line 26 of the bankruptcy estate's federal return, form 1040, Schedule 1, attached to the federal ﬁ duciary return, form 1041.

# Line 3.

Line 3. Federal Adjusted Gross Income

# Federal Adjusted Gross Income

Subtract line 2 from line 1. (This amount must equal the federal adjusted gross income shown on line 11a of the bankruptcy estate's federal return, form 1040, attached to the federal ﬁ duciary return, form 1041.)

# Line 4.

Line 4. Additions to Income

# Additions to Income

Enter the code and amount of each addition to income. Codes and explanations for these additions to income are in the TC-40 tax return instruction booklet.

# Line 5.

Line 5. Add lines 3 and 4

# Add lines 3 and 4

Enter the total of line 3 and line 4.

# Line 6.

Line 6. State Tax Refund Included on Federal

# Form 1040, Schedule 1, Line 1

If you itemized your deductions on your 2024 federal form 1040, enter the amount reported on your 2025 federal form 1040, Schedule 1, line 1. Otherwise, leave this line blank.

# Line 7.

Line 7. Subtractions from Income

# Subtractions from Income

Enter the code and amount of each subtraction from income.
Codes and explanations for these subtractions from income are in the TC-40 tax return instruction booklet.

# Line 8.

Line 8. Utah Taxable Income/Loss

# Utah Taxable Income/Loss

Subtract the sum of lines 6 and 7 from line 5.

# Line 9.

Line 9. Utah Tax

# Utah Tax

Multiply the Utah Taxable Income on line 8 by 4.5 percent (.045). Do not enter an amount less than "0".

# Taxpayer Tax Credit (lines 10 - 19)

(UCA §59-10-1018)
(UCA §59-10-1018)

# Line 10. Personal Exemption

A bankruptcy estate exemption is $0 for 2025.

# Line 11. Standard or Itemized Deductions

Enter $15,750 (standard deduction) or the bankruptcy estate's federal itemized deductions from federal form 1040, Schedule A (if greater) attached to the federal ﬁ duciary return, form 1041.

# Line 12. Add Lines 10 and 11

Add the amounts on line 10 and line 11.

# Federal Schedule A

If you (on line 5a of the federal form 1040 Schedule A, attached to the federal ﬁ duciary return, form 1041) took state and local tax income tax as an itemized deduction, 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. If you did not itemize your deductions on federal Schedule A, leave this line blank.

# Line 14. Subtract Line 13 from Line 12

Subtract the amount on line 13 from line 12.

# Line 15. Initial Credit before Phase-out

Multiply the amount on line 14 by 6 percent (.06). This is your initial taxpayer tax credit before phase-out.

# Line 16. Base Phase-out Amount

The base phase-out amount for a bankruptcy estate is $18,213.

# Line 17. Phase-out Income

Subtract the base phase-out amount on line 16 from the Utah taxable income on line 8.

# Line 18. Phase-out Amount

Multiply the amount on line 17 by 1.3 percent (.013). This is the credit phase-out amount.

# Line 19. Taxpayer Tax Credit

Subtract the phase-out amount on line 18 from the initial credit on line 15. If the result is less than zero, enter "0".

# Line 20. Utah Income Tax

Subtract the taxpayer tax credit on line 19 from the tax calculated on line 9. If the result is less than zero, enter "0".
Full-year Utah Resident Bankruptcy Estate: Carry the amount on line 20 to TC-41, line 22, and then complete the rest of the TC-41 return. Attach TC-41C, page 1 to the TC-41 return. (Do not complete or attach TC-41C, page 2 to your return.)
Non-resident or Part-year Resident Bankruptcy Estate:
Carry the amount on line 20 to TC-41, line 22. Complete TC-41, lines 23 through 25. Then complete TC-41C, page 2 to determine your apportioned Utah tax. Carry the amount from TC-41C, line 61 to TC-41, line 26. Then complete the rest of the TC-41 return.
TC-41C, Page 2 -

# Nonresident or Part-year Resident

If ﬁ ling for a nonresident or part-year resident bankruptcy estate, complete form TC-41C, page 2 and attach it to the TC-41 return.

# Residency Status

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

Enter dates in the format mm/dd/yy.

# How to Calculate Your Tax

Complete form TC-41C, page 1.
Carry the tax from TC-41C, line 20 to TC-41, line 22.
Complete form TC-41, lines 23 through 25.
Complete form TC-41C, page 2.

# Line-by-Line Instructions

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

# Lines 21 - 34

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).
Column B: Enter the total income/loss from all sources you reported on your federal return.

# Line 35

Column A: Enter only the additions to income attributable to Utah 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 Column A 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 36 - RESERVED
Line 36 - RESERVED
Line 37 - RESERVED
Line 37 - RESERVED

# Line 38

Enter the total of lines 21 through 37 for each column.

# Lines 39 - 49

Column A: Enter adjustments applicable to Utah income.
Column B: Enter adjustments claimed on your federal return.
Line 50 - RESERVED
Line 50 - RESERVED
Line 51 - RESERVED
Line 51 - RESERVED

# Line 52

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 53

Column A: Enter only the subtractions from income attributable to Utah 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 54 - RESERVED
Line 54 - RESERVED
Line 55 - RESERVED
Line 55 - RESERVED
Line 56 - RESERVED
Line 56 - RESERVED
Do not enter anything on this line.

# Line 57

Enter the total of lines 39 through 56 for each column.

# Line 58

Subtract line 57 from line 38 for both Columns A and B.
Note: The amount on line 58 in Column B must equal the amount on TC-41C, line 8.

# Line 59

Divide the total on line 58, Column A by the total on line 58, Column B. 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 59.)

# Line 60

Enter the tax amount from form TC-41, line 25.

# Line 61

Multiply the tax on line 60 by the decimal on line 59. This is your Utah tax. Carry this amount to TC-41, line 26.

# Individual Income Tax Credits

For individual income tax credits, complete TC-41, Schedule A, Part 3, Part 4, Part 5 and Part 6. Get credit information and credit codes from the TC-40 tax return instruction book.

# Complete the Return

Starting at line 28, complete the TC-41 return.
TC-41K - Beneﬁ ciaries' Share of Income, TC-41K - Beneﬁ ciaries' Share of Income,

# Deductions and Credits

Attach TC-41, Schedule K to show the estate's or trust's income, gains, losses, deductions, and Utah credits that are being distributed to the beneﬁ ciaries.
Enter in the federal column the total of the amounts reported on the federal form 1041, Schedule K-1 for all beneﬁ ciaries.
Enter in the Utah column the total of the amounts on the Utah TC-41, Schedule K-1 for all beneﬁ ciaries. Nonbusiness portfolio income is attributable to the beneﬁ ciary's resident state.

Number of Schedules K-1 attached to this
Number of Schedules K-1 attached to this return return Enter the number of Schedules K-1 that are attached to this return and issued to beneﬁ ciaries.

# Line 1a. U.S. Government Interest Income

Enter in the federal column the total U.S. government interest income reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on Utah Schedules K-1.

# Line 1b. Municipal Bond Interest Income

Enter in the federal column the total municipal bond interest income reported on all federal Schedules K-1. Enter in the Utah column the total Utah taxable portion reported on Utah Schedules K-1. (See TC-41A instructions for an explanation of what municipal bond interest income to report.)

# Line 1c. Other Interest Income

Enter in the federal column the total other interest income (other than interest income shown on lines 1a and 1b above) reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on Utah Schedules K-1.

# Line 2.

Line 2. Ordinary Dividends

# Ordinary Dividends

Enter in the federal column the total ordinary dividends reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 3.

Line 3. Net Short-term Capital Gains

# Net Short-term Capital Gains

Enter in the federal column the total net short-term capital gains reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 4.

Line 4. Net Long-term Capital Gains

# Net Long-term Capital Gains

Enter in the federal column the total net long-term capital gains reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 5.

Line 5. Other Portfolio and Nonbusiness

# Income

Enter in the federal column the total other portfolio and nonbusiness income reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 6.

Line 6. Ordinary Business Income

# Ordinary Business Income

Enter in the federal column the total ordinary business income reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 7.

Line 7. Net Rental Real Estate Income

# Net Rental Real Estate Income

Enter in the federal column the total net rental real estate income reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 8.

Line 8. Other Rental Income

# Other Rental Income

Enter in the federal column the total other rental income reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 9.

Line 9. Directly Apportioned Deductions

# Directly Apportioned Deductions

Enter in the federal column the total directly apportioned deductions reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 10. Estate Tax Deduction

Enter in the federal column the total estate tax deduction reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 11. Final Year Deductions

Enter in the federal column the total ﬁ nal year deductions reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.

# Line 12. Other Information

Enter in the federal column the total other information reported on all federal Schedules K-1. Enter in the Utah column the total Utah portion reported on all Utah Schedules K-1.
Also use the federal column of line 12 for PPP grant or loan amounts included in TC-41, Schedule A, Part 1 (code 68). Enter in the Utah column the total reported on all Utah Schedules K-1.
Also enter in the federal column the amount of state and local taxes the partnership paid to Utah and any other state(s) on behalf of beneﬁ ciaries. Enter in the Utah column the total reported on all Utah Schedules K-1.
Describe the type of income in the space provided.

# Line 13. Utah Nonrefundable Credits

Enter the Utah nonrefundable credits being distributed to the beneﬁ ciaries. Describe the nonrefundable credit in the space provided (abbreviate as necessary), enter the Utah credit code and amount of the credit (see explanations of credits and codes in the instructions for TC-41A, Part 3 and Part 4).
Note: If the trust elected to pay Utah taxes on form TC-75 (State and Local Tax (SALT) Report), report the total amount of Utah taxes paid on form TC-75 using code "AP" (see FYI, below) and allocate the amount paid to each individual beneﬁ ciary on their K-1 as a nonrefundable credit.
FYI: Credit AP, Pass-through Entity Taxpayer Income FYI: Credit AP, Pass-through Entity Taxpayer Income Tax Credit (UCA §59-10-1045) Tax Credit (UCA §59-10-1045) A beneﬁ ciary who is an individual may claim a credit equal to the amount of Utah tax paid on their behalf by this estate or trust under §59-10-1043.2(2). This amount must be reﬂ ected on the K-1 issued to the beneﬁ ciary. There is no form for this credit. Each beneﬁ ciary must keep all related documents with their records.
The beneﬁ ciary receiving this credit may carry forward for the next 10 years any credit that is more than their tax liability.

# Line 14. Utah Refundable Credits

Enter in the Utah column the Utah refundable credits being distributed to the beneﬁ ciaries. Describe the refundable credit in the space provided (abbreviate as necessary), enter the Utah credit code and amount of the credit (see explanations of credits and code in the instructions for TC-41A, Part 5 and Part 6).

# Line 15. Total Utah Withholding Tax to be Paid

by This Fiduciary by This Fiduciary Enter in the Utah column the total amount of Utah withholding tax paid or withheld on behalf of all the beneﬁ ciaries who are pass-through entity taxpayers by the estate or trust, and for whom the waiver from withholding was not requested or who is not a dependent beneﬁ ciary (see Schedule N instructions in this book). This amount must match the total pass-through withholding tax on Schedule N, column K.

TC-41K-1 - Beneﬁ ciary's Share of Utah Income, TC-41K-1 - Beneﬁ ciary's Share of Utah Income,

# Deductions, and Credits

Complete a TC-41, Schedule K-1 for each beneﬁ ciary, showing the share of income, gains, losses, deductions, and Utah credits that are distributed to the beneﬁ ciary.

# Beneﬁ ciary Information

Provide all of the estate/trust, ﬁ duciary and beneﬁ ciary information requested in the left column of the schedule.

# Other Information

Enter any additional information or explanation of entries needed by the beneﬁ ciary in order to complete their individual Utah return.
Note: Portfolio income and non-Utah nonbusiness income from a Utah estate or trust should not be reported on the Utah Schedule K-1 for a Utah nonresident beneﬁ ciary. Portfolio income from a Utah estate or trust is reported only on the Utah Schedule K-1 for Utah resident beneﬁ ciaries.

# Line 1a. Utah U.S. Government Interest Income

Enter the Utah portion of the beneﬁ ciary's distributive share of U.S. government interest income included in the interest income reported on their federal Schedule K-1, line 1. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Interest Income

Enter the Utah portion of the beneﬁ ciary's distributive share of Utah taxable municipal bond interest income included in the interest income reported on their federal Schedule K-1, line 1. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0". (See TC-41A instructions for the deﬁ nition of taxable municipal bond interest income.)

# Line 1c. Utah Other Interest Income

Enter the Utah portion of the beneﬁ ciary's distributive share of other interest income (other than interest income shown on lines 1a and 1b above) included in the interest income reported on their federal Schedule K-1, line 1. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 2.

Line 2. Utah Ordinary Dividends

# Utah Ordinary Dividends

Enter the Utah portion of the beneﬁ ciary's distributive share of federal ordinary dividends reported on their federal Schedule K-1, line 2a. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 3.

Line 3. Utah Net Short-term Capital Gains

# Utah Net Short-term Capital Gains

Enter the Utah portion of the beneﬁ ciary's distributive share of federal net short-term capital gains reported on their federal Schedule K-1, line 3. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 4.

Line 4. Utah Net Long-term Capital Gains

# Utah Net Long-term Capital Gains

Enter the Utah portion of the beneﬁ ciary's distributive share of federal net long-term capital gains reported on their federal Schedule K-1, line 4a. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 5.

Line 5. Other Utah Portfolio and

# Nonbusiness Income

Enter the Utah portion of the beneﬁ ciary's distributive share of other federal portfolio and nonbusiness income reported on their federal Schedule K-1, line 5. If the beneﬁ ciary is a nonresident, enter "0".

# Line 6.

Line 6. Utah Ordinary Business Income

# Utah Ordinary Business Income

Enter the Utah portion of the beneﬁ ciary's distributive share of federal ordinary business income reported on their federal Schedule K-1, line 6.

# Line 7.

Line 7. Utah Net Rental Real Estate Income

# Utah Net Rental Real Estate Income

Enter the Utah portion of the beneﬁ ciary's distributive share of federal net rental real estate income reported on their federal Schedule K-1, line 7. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 8.

Line 8. Utah Other Rental Income

# Utah Other Rental Income

Enter the Utah portion of the beneﬁ ciary's distributive share of federal other rental income reported on their federal Schedule K-1, line 8. If this income is portfolio or non-Utah nonbusiness income and the beneﬁ ciary is a nonresident, enter "0".

# Line 9.

Line 9. Utah Directly Apportioned Deductions

# Utah Directly Apportioned Deductions

Enter the Utah portion of the beneﬁ ciary's distributive share of federal directly apportioned deductions reported on their federal Schedule K-1, line 9. Enter the description as shown on the Schedule K in the space provided. For a nonresident beneﬁ ciary, do not include deductions attributable to portfolio income or non-Utah nonbusiness income which is not reported on the beneﬁ ciary's Utah Schedule K-1.

# Line 10. Estate Tax Deduction

Enter the Utah portion of the beneﬁ ciary's distributive share of the federal estate tax deduction reported on their federal Schedule K-1, line 10.

# Line 11. Final Year Utah Deductions

Enter the Utah portion of the beneﬁ ciary's distributive share of the ﬁ nal year federal deductions reported on their federal Schedule K-1, line 11. Enter the description as shown on the Schedule K in the space provided. For a nonresident beneﬁ - ciary, do not include deductions attributable to portfolio income or non-Utah nonbusiness income which is not reported on the beneﬁ ciary's Utah Schedule K-1.

# Line 12. Other Utah Information

Enter the Utah portion of the beneﬁ ciary's distributive share of federal other information reported on their federal Schedule K-1, line 14.

Also use line 12 to report the beneﬁ ciary's distributive share of COVID-19 PPP grant or loan income included on TC-41, line 8.
Also enter the amount of state and local taxes paid to Utah and any other state(s) on income distributed to the beneﬁ ciary.
For all entries on line 12, enter the description shown on Schedule K, line 12, in the space provided.

# Distributed to Beneﬁ ciary

Enter the beneﬁ ciary's distributive share of Utah nonrefundable credits as reported on Utah Schedule K, line 13. Also enter the description and the Utah nonrefundable credit code as shown on Schedule K (abbreviate as necessary).
For each individual beneﬁ ciary for whom you made a voluntary taxable income election (TC-75, State and Local Tax
(SALT) Report), enter the amount of taxes paid. Allocate this amount directly to the individual as reported on form TC-75.
Use code AP.

# Line 14. Utah Refundable Credits Distributed

to Beneﬁ ciary to Beneﬁ ciary Enter the beneﬁ ciary's distributive share of Utah refundable credits as reported on Utah Schedule K, line 14. Also enter the description and the Utah refundable credit code as shown on Schedule K (abbreviate as necessary).

# Beneﬁ ciary

Enter the amount of Utah withholding tax withheld by this estate or trust on behalf of this beneﬁ ciary if treated as a passthrough entity taxpayer and calculated on Schedule N, and for whom the waiver from withholding was not requested or who is not a dependent beneﬁ ciary (see Schedule N instructions in this book). This amount will be claimed on the beneﬁ ciary's individual Utah return.
Enter an "X" if the estate or trust entered a "1" in the Withholding Waiver Request ﬁ eld at the top of Schedule N to not withhold Utah tax on all pass-through entity taxpayers, or if the estate or trust entered a "2" in the Withholding Waiver Request ﬁ eld at the top of Schedule N and entered an "X" on line B of Schedule N for this speciﬁ c beneﬁ ciary.
Provide each beneﬁ ciary a copy of their Utah Schedule K-1.

TC-41N - Pass-through Entity Withholding Tax

# TC-41N - Pass-through Entity Withholding Tax

The estate or trust, as a pass-through entity, must pay or withhold tax on behalf of each nonresident individual beneﬁ ciary, each resident or nonresident business beneﬁ ciary, and each resident or nonresident trust or estate beneﬁ ciary (collectively referred to as pass-through entity taxpayers) unless a withholding waiver request is made (see below). The estate or trust is not required to withhold Utah tax on a beneﬁ ciary if:

the beneﬁ ciary is exempt from taxation under UCA §59-7-102(1)(a) or §59-10-104.1;
this estate or trust is a plan under IRC Sections 401, 408 or 457 and is not required to ﬁ le a return under UC Chapter 7; or
this estate or trust is a publicly traded partnership as deﬁ ned under UCA §59-10-1403.2(1)(b)(iv).

Beneﬁ ciaries may take a credit for the amount of tax paid by the estate or trust on their behalf. To claim the credit, the beneﬁ ciary must ﬁ le a Utah income tax return for the tax year.
A beneﬁ ciary subject to withholding by the estate or trust and who has no other Utah source of income may elect to forego the credit and not ﬁ le a Utah income tax return. However, a beneﬁ ciary with income or loss from other Utah sources must ﬁ le a Utah income tax return. A beneﬁ ciary who is eligible for Utah tax credits, in addition to the Utah pass-through tax withheld, must ﬁ le a Utah income tax return to claim those credits.
If the beneﬁ ciary is a pass-through entity, it must ﬁ le a return to report its income/loss and withholding allocations to its partners/members/shareholders/beneﬁ ciaries.
Estates or trusts having beneﬁ ciaries for whom withholding is required must complete Schedule N showing the amount of Utah income attributable to the beneﬁ ciaries, the amount of Utah tax on such income (4.5 percent), any Utah mineral production withholding tax and upper-tier Utah pass-through entity withholding tax credited to the beneﬁ ciaries, taxes paid with form TC-75 (Voluntary Taxable Income Election for Passthrough Entities), and the net amount of withholding tax this estate or trust must pay on behalf of such beneﬁ ciaries. Use additional forms TC-41, Schedule N, if needed.

# Withholding Waiver Claim

(UCA §59-10-1403.2(5))
(UCA §59-10-1403.2(5))
You may claim a waiver from the requirement to withhold Utah income tax on pass-through entity taxpayers by entering a "1" in the ﬁ eld if the waiver is for all beneﬁ ciaries, or a "2" if the waiver is for only certain beneﬁ ciaries. Also enter an "X" on line B and a "0" in column F for each beneﬁ ciary for whom the waiver is claimed.
Claiming the waiver for all or speciﬁ c beneﬁ ciaries does not relieve the estate or trust from the responsibility of paying Utah tax on the income allocated to beneﬁ ciaries if the beneﬁ ciaries do not pay. If the beneﬁ ciary or beneﬁ ciaries for whom you claimed a waiver fail to ﬁ le a return and make the required payment in a timely manner, you will be liable for the withholding, plus any penalties and interest.

# Dependent Beneﬁ ciary Deﬁ nition

A "dependent beneﬁ ciary" is not subject to the withholding requirement.
A dependent beneﬁ ciary is a person who is a beneﬁ ciary of the estate or trust and is claimed as a dependent on the federal income tax return of another person under IRC §24.
A dependent beneﬁ ciary is not subject to the pass-through withholding requirements if the person who is claiming the beneﬁ ciary as a dependent on their federal income tax return (IRC §24) provides the estate or trust with a signed Statement of Dependent Beneﬁ ciary Income attesting that they expect the dependent beneﬁ ciary to have adjusted gross income for the tax year that will not exceed the basic federal standard deduction as calculated under IRC Section 63 for that tax year.
The trustee must keep the statement and present it to the Tax Commission upon request (UCA §59-10-1403.2(6)).

# Line A.

Line A. Name of beneﬁ ciary (pass-through Name of beneﬁ ciary (pass-through entity taxpayer) entity taxpayer) Enter the name of each nonresident individual beneﬁ ciary, resident/nonresident business beneﬁ ciary, or resident/nonresident trust or estate beneﬁ ciary (referred to as pass-through entity taxpayer).

# Line B.

Line B. Withholding waiver for this Withholding waiver for this beneﬁ ciary beneﬁ ciary If you entered either a "1" or a "2" on the Withholding Waiver Claim line at the top of Schedule N, enter an "X" on line B if this beneﬁ ciary is included in the waiver claim.
If you check this ﬁ eld, enter a "0" on line F for the beneﬁ ciary.

# Line C.

Line C. Dependent Beneﬁ ciary

# Dependent Beneﬁ ciary

Enter an "X" on line C if the beneﬁ ciary is a dependent beneﬁ - ciary (see deﬁ nition above). Entering an "X" on this line will be treated as a claim for waiver of the withholding requirements for this beneﬁ ciary.

# Line D.

Line D. SSN/EIN of Beneﬁ ciary

# SSN/EIN of Beneﬁ ciary

Enter the Social Security number (SSN) of each nonresident individual beneﬁ ciary, the federal employer identiﬁ cation number (EIN) of each resident/nonresident business beneﬁ - ciary, or the SSN or EIN of each resident/nonresident trust or estate beneﬁ ciary.

# Line E.

Line E. Beneﬁ ciary's percent of income Beneﬁ ciary's percent of income Enter the percent of the estate or trust the pass-through entity taxpayer receives, to four decimal places.

# Line F.

Line F. Income/loss attributable to Utah

# Income/loss attributable to Utah

Enter the income/loss attributable to Utah and taxable to the pass-through entity taxpayer.
To calculate this income, add the amounts shown on Utah Schedule K-1, lines 1a through 8, plus any amount on Utah Schedule K-1, line 12, listed as COVID-19 income. Then subtract the deductions on Utah Schedule K-1, lines 9 through 11.

# Line G.

Line G. 4.5 percent of income

# 4.5 percent of income

Multiply the amount of income attributable to Utah for each pass-through entity taxpayer (line F) by 4.5 percent (.045). If the amount on line F is a loss, enter "0." Also enter "0" if the waiver request has been requested for this beneﬁ ciary (line B checked).

# Line H.

Line H. Mineral production withholding credit

# Mineral production withholding credit

Enter the amount of any mineral production withholding tax allocated by the estate or trust to the pass-through entity taxpayer. The credit for mineral production withholding tax reduces the amount of Utah withholding tax that is calculated for this beneﬁ ciary on Schedule N. The credit should equal the amount reported on line 14 of Schedule K-1 for mineral production withholding tax credit for this beneﬁ ciary.

# Line I.

Line I. Tax paid by pass-through entity (PTE)

# Tax paid by pass-through entity (PTE)

Enter the amount of taxes paid for this beneﬁ ciary with form TC-75, Voluntary Taxable Income Election for Pass-through Entities (TC-75 is ﬁ led electronically on or before the last day of the ﬁ duciary's tax year). This amount reduces the Utah withholding tax calculated for this beneﬁ ciary on Schedule
N. Also report the credit on line 13 of Schedule K-1 for this beneﬁ ciary.

# Line J.

Line J. Upper-tier pass-through Upper-tier pass-through withholding tax withholding tax Enter the amount of any pass-through entity withholding tax paid by an upper-tier (previous) pass-through entity, attributable to this estate or trust, and allocated to the pass-through entity taxpayer of this estate or trust. The credit for upper-tier pass-through entity withholding tax reduces the amount of Utah withholding tax calculated for this beneﬁ ciary on Schedule N. The credit should equal the amount reported on line 14 of Schedule K-1 for upper-tier pass-through withholding tax for this beneﬁ ciary.

# Line K.

Line K. Withholding tax to be paid by Withholding tax to be paid by this ﬁ duciary this ﬁ duciary Subtract the total of the credits on lines H, I and J from the tax calculated on line G for each pass-through entity taxpayer.
Do not enter an amount less than zero.
The withholding tax shown in column K is the withholding tax this estate or trust must withhold or pay on behalf of the pass-through entity taxpayer. Report this withholding tax on line 15 of Utah Schedule K-1 given to the beneﬁ ciary.
Pay this withholding tax to the Tax Commission by the original due date of the return. If the return is being ﬁ led on extension, this withholding tax must be prepaid by the original due date.

# Total Utah withholding tax to be paid

by this ﬁ duciary by this ﬁ duciary Add the pass-through withholding in column K for all beneﬁ - ciaries. Enter this total at the bottom of Schedule N and carry it to TC-41, page 2, line 31 and to Schedule K, line 15.
TC-41W - Utah Withholding Tax Schedule TC-41W - Utah Withholding Tax Schedule You must claim Utah withholding tax credits by completing form TC-41W and attaching it to your return.
Do not send W-2s, 1099s, TC-675Rs, and Utah Schedules
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-41W as explained below and submit it with your return.
TC-41W, Part 1 Instructions
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-41W, 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 number (W-2 box "15," or 1099).
FYI: Withholding Account Number FYI: Withholding Account Number The Utah withholding account number is 14 characters.
The ﬁ rst eleven characters are numeric and the last three are "WTH." Do not enter hyphens. Example:
12345678901WTH.
If the form W-2 or 1099 does not include this number, contact the employer or payer to get the correct number to enter on TC-41W, Part 1. Failure to include this number on TC-41W may cause your withholding to be disallowed and delay any refund.
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.
Line 5 - Enter the Social Security number or EIN (W-2 box "a," or 1099).
Line 6 - Enter the Utah wages or income being reported (W-2 box "16," or 1099).
Line 7 - Enter the Utah withholding tax (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 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-41W, page 1, and on form TC-41, page 2, line 33.
TC-41W, Part 2 Instructions
TC-41W, Part 2 Instructions
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 the form TC-675R does not include this number, contact the payer to get the correct number to enter on TC-41W, Part 2. Failure to include this number on TC-41W 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 or S corporation), 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-41A, Part 5, using code 46.
Do not send TC-657R(s) or Utah Schedule K-1(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-41W with all required information.
TC-41W, Part 3 Instructions
TC-41W, Part 3 Instructions
To claim credit for Utah withholding tax paid on your behalf by a pass-through entity (partnership, LLC, LLP or S corporation), 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-41A, Part 5, using code 43.
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-41W with all required information.
W-2 Example a Employee's social security number 567-89-0123 OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other co 87-1234567 32,519.85 3 Social security wag c Employer's name, address, and ZIP code ABC ENTERPRISE INC 32,519.85
9876 MAIN ST
5 Medicare wages a
SALT LAKE CITY UT 84101
32,519.85
7 Social security tips d Control number 11 Nonqualified plans e Employee's first name and initial Last name Suff.
WILLIAM J SMITH
13 Statutory Retireme
456 TIMBER DR employee plan
MURRAY UT 84150
14 Other f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wage UT 12345678002WTH 32,519.85 767.99 Form W-2 Wage and Tax 2025
Statement

# Utah TC-41W Example

Part 1 - Utah Withholding Tax Schedule
567-89-0123 SM
EIN or SSN Estate/trust name USTC ORIGINAL FORM Line Explanations IMPOR 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 W-2 or (14 characters, ending in WTH, no hyphens) on the 3 Employer/payer name and address from W-2 box "c" or 1099 4 Enter "X" if reporting Utah withholding from form 1099 Use ad 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 7 Utah withholding tax from W-2 box "17" or 1099 Enter m enter p First W-2 or 1099 Secon 87-1234567 1 1
12345678002WTH
2 (14 characters, no hyphens) 2 3 3
ABC ENTERPRISE INC
9876 MAIN ST
SALT LAKE CITY UT 84101
4 4
567-89-0123
5 5
32,520 .00
6 6
768 .00
7 7
Third W-2 or 1099 Fourth
1 1

TC-250 - Credits Received from Upper-tier Pass-TC-250 - Credits Received from Upper-tier Passthrough Entities and Mineral Production through Entities and Mineral Production

# Withholding Tax Credit on TC-675R

Use TC-250 to report Utah nonrefundable and refundable tax credits allocated on a Utah Schedule K-1 to this estate or trust by an upper-tier pass-through entity in which this estate or trust owns an interest, as well as mineral production withholding tax credits received on a form TC-675R.
Attach form TC-250 to your ﬁ duciary return if the estate or trust received an allocation of nonrefundable and/or refundable credits from an upper-tier pass-through entity on a Utah Schedule K-1.
Upper-tier Pass-through Entity: An upper-tier pass-through entity is a pass-through entity in which this estate or trust has an ownership interest and from whom this estate or trust receives an allocation of income, gain, loss, deduction, or credit on a Utah Schedule K-1.
If additional lines are needed to report any category, you may use additional forms TC-250.
X Part 1 - Utah Nonrefundable Credits Part 1 - Utah Nonrefundable Credits Received from Upper-tier Pass-Received from Upper-tier Passthrough Entities through Entities Utah nonrefundable tax credits allocated to this estate or trust by an upper-tier pass-through entity and shown on Utah Schedule K-1 received from the upper-tier pass-through entity must be reported in Part 1. These credits are found on Utah Schedule K-1 under nonrefundable credits with a credit code.
Do not include Utah Schedule K-1 the estate or trust received showing these credits when ﬁ ling this estate or trust's return.

# First Column

Enter in the ﬁ rst column the federal EIN shown in box "A" of Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

Producer's federal EIN 3. Producer's Utah account number 4. Recipient's federal EIN (or SSN if an individual)
Utah mineral production gross payment to recipient
Recipient's name, address, city, state, ZIP code 9. Recipient entity type (check one) C - Corporation S - S Corporation P - Partnership L - Limited Liability Company O - Limited Liability Partnership Statement of Utah Tax Withheld on Mineral Production TC-675R 20 I - Individual T ,
Trust Estate or Fiduciary

For tax year:

Producer's name, address, city, state and ZIP code Rev. 6/13
Utah tax withheld on mineral production 7. Utah mineral production gross payment subject to withholding not

ABC MINING COMPANY
PO BOX 4941
PRICE UT 84501 2 5
84-1909732 12345678002WMP 545-18-6791 24,615.18 1,230.76 .00 545-18-6791 WINTER 84-1909732
ABC MINING COMPANY
12345678002WMP
545-18-6791
1,231
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-41Ws if ne
Line Explanations
1 Producer's EIN number from box "2" of TC-675R 4 Pass-through entity EIN if credit from partnership or S corp 2 Producer's name from box "1" of TC-675R (enter EIN from Utah Schedule K-1) 3 Producer's Utah withholding number from box "3" of TC-675R 5 Utah mineral production withholding tax from box"6" of TC-(14 characters, ending in WMP, no hyphens) from Utah Schedule K-1.
First TC-675R or Utah Schedule K-1 Second TC-675R or Utah Schedule K-1 1 1 2 2 3 (14 characters, no hyphens) 3 (14 characters, no h 4 4 5 5 Mineral Production and Pass-through Withholding TC-41W EIN or SSN Estate/trust name .00 .00

# Second Column

Enter in the second column the name shown in box "B" of Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

# Third Column

Enter in the third column the nonrefundable credit code shown on Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

# Fourth Column

Enter in the fourth column the amount of the distributed Utah nonrefundable credit shown on Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.
Carry the nonrefundable credits to TC-41A, Part 3 or Part 4, as applicable. If you have multiple credits for the same credit code, combine the credit amounts before entering on Schedule
A. Allocate the credit to the beneﬁ ciaries on their individual Schedule K-1 based on their ownership percentage.
X Part 2 - Utah Refundable Credits Received Part 2 - Utah Refundable Credits Received from Upper-tier Pass-through Entities from Upper-tier Pass-through Entities Utah refundable tax credits allocated to this estate or trust by an upper-tier pass-through entity and shown on Utah Schedule K-1 received from the upper-tier pass-through entity must be reported in Part 2. These credits are found on Utah Schedule K-1 under refundable credits with a credit code. Do not include Utah Schedule K-1 the estate or trust received showing these credits when ﬁ ling this estate or trust's return.

# First Column

Enter in the ﬁ rst column the federal EIN shown in box "A" of Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

# Second Column

Enter in the second column the name shown in box "B" of Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

# Third Column

Enter in the third column the refundable credit code shown on Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.

# Fourth Column

Enter in the fourth column the amount of the allocated Utah refundable credit shown on the Utah Schedule K-1 received by this estate or trust from the upper-tier pass-through entity.
Carry the refundable credits to TC-41A, Part 5. If you have multiple credits for the same credit code, combine the credit amounts before entering on Schedule A. Allocate the credit to the beneﬁ ciaries on their individual Schedule K-1 based on their ownership percentage.
X Part 3 - Utah Mineral Production Withholding Part 3 - Utah Mineral Production Withholding Tax Credit Received on TC-675R Tax Credit Received on TC-675R Utah mineral production tax withheld on production income received by this estate or trust from the producer shown on form TC-675R must be reported in Part 3. Do not include the TC-675R with your estate or trust return.

# First Column

Enter in the ﬁ rst column the federal EIN shown in box "2" of the form TC-675R received by this estate or trust.

# Second Column

Enter in the second column the producer's name shown in box "1" of the form TC-675R received by this estate or trust.

# Third Column

Enter in the third column the amount of the mineral production withholding tax shown in box "6" of the form TC-675R received by this estate or trust.
Total the mineral production withholding amounts shown in the third column. Carry this total to TC-41A, Part 5 using code "46." Allocate the credit to the beneﬁ ciaries on their individual Schedule K-1 based on their ownership percentage.

# Who Must File

The trustee of a trust that has elected to be taxed as a quali- ﬁ ed funeral trust (QFT) ﬁ les federal form 1041-QFT to report the income, deductions, gains, losses, etc., and income tax liability of the QFT. The trustee can use form TC-41 to ﬁ le for a single QFT, or for multiple QFTs having the same trustee following the instructions under Composite Return below.
Pre-need funeral trusts that do not qualify as QFTs should use the regular instructions for form TC-41, Utah Fiduciary
Income Tax Return.

# Qualiﬁ ed Funeral Trust (QFT)

A QFT is a domestic trust that meets all of the following requirements:

It arose from a contract with a person who provides funeral or burial services or property necessary to provide such services.
The sole purpose of the trust is to hold, invest and reinvest funds in the trust and to use those funds solely to pay for funeral or burial services or property to provide such services for the beneﬁ t of the trust's beneﬁ ciaries.
The only beneﬁ ciaries are individuals for whom such services or property is to be provided at their death under the contracts described above.
The trustee elects or previously elected to treat the trust as a QFT.
If the QFT election had not been made, the trust would have been treated as owned by the contracts' purchasers under the IRC grantor trust provisions. However, a trust that is not owned by the purchaser solely because of the death of an individual shall be treated as meeting this requirement during the 60-day period beginning the day of that individual's death.

If a QFT has multiple beneﬁ ciaries, each beneﬁ ciary's separate interest under a contract is treated as a separate QFT for the purpose of ﬁ guring the tax and ﬁ ling this return. Each beneﬁ ciary's share of the trust's income is determined in accordance with the beneﬁ ciary's interest in the trust.
Whenever these instructions refer to a trust or QFT, it includes such separate interests that are treated as separate QFTs.

# Making the Election

The trustee elects to treat a trust as a QFT by ﬁ ling federal form 1041-QFT by the due date (including extensions).

# Composite Return

A trustee may ﬁ le a single, composite Utah form TC-41 for all QFTs for which he or she is the trustee, including QFTs that had a short tax year. Prepare a schedule that includes the following information for each QFT (or separate interest treated as a QFT):

The number of QFTs in the composite return.
The owner or beneﬁ ciary's name. If the trust has more than one beneﬁ ciary, separate the trust into shares held by the separate beneﬁ ciaries.
The type and gross amount of income earned by the

QFT. For capital gains, identify the net short-term capital gain, net long-term capital gain, 28 percent rate gain, and unrecaptured section 1250 gain.

The type and amount of each deduction and credit allocable to the QFT.
The Utah tax calculation for each QFT. You must complete form TC-41, lines 15 through 22 separately for each QFT.
The Utah tax payments made for each QFT.
If the QFT terminated during the year, the termination date.

You can use the same information and schedules from the federal form 1041-QFT to compute Utah tax. Figure the taxable income separately for each QFT using each QFT's share of the amounts.
Attach the composite return schedules to your TC-41.

# Tax Computation

Follow the line-by-line instructions except for computing the tax. Use a separate schedule to calculate the Utah tax for each QFT using the 4.5 percent (.045) tax rate for each QFT.
Enter the sum of the tax for all QFTs (after subtracting any estate or trust tax credit) on TC-41, line 15. Leave lines 16-22 blank. Enter the amount from line 15 on line 23.

# Use of Payment Coupon

If you have a tax due balance on your Utah fiduciary income tax return and you have previously filed your return 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 fiduciary 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 fiduciary 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 fiduciary taxes. Use form TC-548.

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 the name of the estate or trust, 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 fiduciary 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 84134-0250
SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.

# Fiduciary Income Tax

Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0250

# Return Payment Coupon

Rev. 12/11
Name of estate or trust
Tax year ending
Address
USTC Use Only
City
'
EIN or SSN of estate or trust * %

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.