Instructions For Schedule A - Computation Of Utah Net Taxable Income And Tax

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the entity’s 2009 tax return. If you wish to revoke the
a civil penalty ($500 per document) and criminal penal-
authorization before it ends, submit your request in
ties (second degree felony with a fi ne from $1,500 to
writing to the Utah State Tax Commission, attention
$25,000). See Utah Code Sections 59-1-401(9) and
Taxpayer Services, 210 N 1950 W, SLC, UT 84134.
(10) for specifi c details.
Paid Preparer
Supplemental Information
to be Supplied by All
The paid preparer must enter his or her name, address,
and social security number or PTIN in the section below
S Corporations
the corporate offi cer’s signature on the return.
All S corporations must complete this information
located on the back of the TC-20S.
Preparer Penalties
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
Instructions for Schedule A – Computation
of Utah Net Taxable Income and Tax
Line 1 – Federal Income (Loss)
Line 6b – Non-Utah Nonbusiness Income
Enter the amount of income or loss as taken from federal
Allocated Outside Utah
form 1120S, Schedule K, line 18 (R865-6F-35).
Enter the non-Utah nonbusiness income allocated
outside Utah from Schedule H, line 26, then multiply
Line 2 – Gain (Loss) on Section 179 Expense
by the percentage of nonresident taxable shares on
Deduction
line 2(b) of S Corporation Franchise or Income Tax
Enter the gain or loss on the sale, exchange or other
return, form TC-20S.
disposition of property for which a section 179 expense
Line 7 – Net Income Subject to Apportionment
deduction has been passed through to shareholders.
Subtract line 6 from line 5b.
Line 3 – Charitable Contributions
Line 8 – Apportionment Fraction
Add charitable contributions deducted on federal form
1120S, Schedule K, line 12a.
Enter 1.000000, or the fraction (decimal) from Schedule
J line 8 or line 12, if applicable.
Line 4 – Foreign Taxes
Line 9 – Net Income Apportioned to Utah
Add foreign taxes deducted on federal form 1120S,
Schedule K, line 14l.
Multiply the amount on line 7 by the decimal on line 8.
Line 5 – Net Income
Line 10 – Taxable Income (Loss)
Add line 6a and line 9.
Line 5a – Total Income before Non-business
Income
Nonresident shareholders should transfer their pro rata
Add lines 1 through 4.
share of Utah taxable income to their Utah Individual
income tax return.
Line 5b – Nonresident Income
Losses are passed through to the individual shareholders
Enter the result of multiplying line 5a by the percentage of
and are not available for carryforward or carryback.
nonresident taxable shares on line 2(b) of form TC-20S,
S Corporation Franchise or Income Tax return.
Line 11 – Tax Rate
The tax rate is .05 (5%).
Line 6 – Nonbusiness Income Allocation
Add line 6a and line 6b.
Line 12 – Calculation of Tax
Add lines 12a and 12b.
Line 6a – Utah Nonbusiness Income
Allocated to Utah
Line 12a – Tax Calculation
Enter the Utah nonbusiness income allocated to Utah
Multiply the Utah Taxable Income on line 10 by the tax
from Schedule H, line 13, then multiply by the percentage
rate on line 11.
of nonresident taxable shares on line 2(b) of S Corpora-
tion Franchise or Income Tax return, form TC-20S.
Page 5

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