Form Tc-40a - Income Tax Schedule A - Parts 1, 2, 3 (Page 2 of 2) in pdf

TC-40A Continued

PART 3:

NON OR PART-YEAR RESIDENTS ONLY -

Worksheet to Calculate Utah Income Tax Liability

Complete

columns A & B

(lines a through h) to determine your Utah income and Total income. See instructions below.

COLUMN A - UTAH INCOME COLUMN B - TOTAL INCOME

(see instructions and line descriptions below)

a. Wages, salaries, tips, unemployment, and other employee compensation

b. Dividends and interest income

c. Business and farm income (or loss)

d. Net gain (or loss) from sale or exchange of capital assets

e. Pensions, annuities, rents, royalties, partnership income, or other income

f. Total income (add lines a through e)

g. Adjustments to income (please explain) (Deductions for IRA, alimony, self employment, etc.)

TOTAL

(subtract line g from line f for both COLUMNS A & B). COLUMN B total

must equal the FAGI amount on line 4 of your Utah return.

Enter total here and

in “Box a” on line 23.

in “Box b” on line 23.

YOU MUST complete the worksheet above and enter the totals from line h of COLUMN A and COLUMN B above in the

corresponding boxes on line 23 of your state income tax return. Enter the COLUMN A total in "Box a" and the COLUMN B total

in "Box b" on line 23 of your return.

Column Instructions For The Worksheet Above

Attach this SCHEDULE, along with a copy of your FEDERAL

Column B - TOTAL INCOME

Record your total income, including Utah, as shown on your federal

RETURN and SCHEDULES to your Utah tax return.

income tax return. If you used federal forms 1040A, 1040EZ, or

Telefile, DO NOT complete lines a through g for COLUMN B. Enter

Column A - UTAH INCOME

on line h of the worksheet above the amount from federal forms

Record your income from Utah sources on lines a through g of the

1040A line 19, 1040EZ line 4, Telefile line I.

WORKSHEET above. Complete lines a through g, if they apply,

regardless of whether you used federal forms 1040, 1040A,

If you used federal form 1040, enter corresponding amounts from

1040EZ, or Telefile.

lines 7 through 33 of your federal form 1040 on lines a through g in

COLUMN B of the WORKSHEET above.

Descriptions For Lines a Through h of the Worksheet Above

Line a - Wages, Salaries, Tips, Unemployment, and Other Employee

income or loss from rent and royalties, partnerships, estates, or trusts

Compensation

that was derived from Utah sources must be entered in the Utah

All income from wages, salaries, tips and other employee

income column. Also, when such income pertains only to the time you

compensation for personal services performed in Utah while in a

were a Utah resident, the total amount must be entered in the Utah

nonresident status, PLUS all such income for personal services

income column. Enter all other income from Utah sources while in a

performed both within and without Utah while in a resident status

nonresident status, PLUS all income received while a Utah resident.

must be included in the Utah income column.

Use this line to report lump sum distributions (see instructions for line

(1040, lines 7, 19; 1040A, lines 7, 13; 1040EZ, line 1, 3)

6). Any such distribution received after you became a Utah resident is

Utah income.

(1040, lines 10, 11, 15b, 16b, 17, 20b, 21; 1040A, 11b, 12b, 14b;

Line b - Dividends and Interest Income

1040EZ, none)

All dividends and interest income received (actually or constructively)

while in a resident status must be included in the Utah income

Line f - Total lines a through e from this worksheet.

column.

(1040, lines 8a, 9; 1040A, lines 8a, 9; 1040EZ, 2)

Line g - Adjustments to Income

Based on your residency status, enter the amount of each deduction

Line c - Business and Farm Income (or Loss)

applicable to Utah income. This may include: payments to qualified

Business and farm income (or loss) derived from Utah sources must

IRA or KEOGH retirement plans, alimony paid while a Utah resident,

be entered in the Utah income column. Also, in cases where such

and other deductions.

income or loss pertains only to the time that you were a Utah resident,

(1040, lines 23 - 31; 1040A, 16, 17; 1040EZ, none)

ALL such income or loss must be entered in the Utah income column.

(1040, lines 12, 18; 1040A, none; 1040EZ, none)

Line h - Total

Subtract line g from line f. Column B total must equal the federal

Line d - Net Gain (or Loss) From Sale or Exchange of Capital Assets

adjusted gross income (FAGI) on line 4 of your Utah return. Enter the

Enter in the Utah income column the net gain or loss from the sale or

total from line h, COLUMN A to box “a” on line 23 of your Utah income

exchange of capital assets derived from Utah sources while in a

tax return. Enter the total from line h, COLUMN B to box “b” on line 23

nonresident status, PLUS all such gain or loss from transactions that

of your Utah income tax return.

occurred while a Utah resident.

(1040, lines 13, 14; 1040A, 10; 1040EZ, none)

Line e - Pensions, Annuities, Rents, Royalties, Partnership Income

and Other Income - Attach Explanation

All pensions and annuities received (actually or constructively) while

in a resident status must be included in the Utah income column. All

Form Tc-40a - Income Tax Schedule A - Parts 1, 2, 3 Page 2

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