Schedule A - Utah Taxable Income For Pass-Through Taxpayers Instructions Page 2
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1
2
3This pass-through withholding tax must be paid to
Line 16 – Total Tax
the Tax Commission by the original due date of the
Add lines 14 and 15. Carry this amount to TC-20S,
return, without regard to extensions. Pay online at
page 1, line 5.
taxexpress.utah.gov or use form TC-559, Corpora-
Line 17 – Prepayments from Schedule E
tion/Partnership Payment Coupon. Prepayments are
not required for pass-through withholding tax.
Credit is allowed for advance payments made as
quarterly estimated tax payments, prepayments and
Do not include on this line any pass-through withholding
extension payments (form TC-559). Include any over-
tax credit received from another pass-through entity as
payment from a prior year that was applied to this year.
reported on a Utah Schedule K-1 you received. Pass-
Use Schedule E to compute the total prepayment.
through withholding tax credits received from other
pass-through entities are entered on TC-250 and al-
Do not include any pass-through withholding tax on
located to the shareholders on the Utah Schedule K-1.
this line. Pass-through withholding tax credit from a
previous pass-through entity is entered on TC-250 and
Line 15 – Utah Use Tax
allocated to the shareholders on the Utah Schedule K-1.
Use tax is a tax on goods and taxable services purchased
Line 18 – Amended Return Only
for use, storage or other consumption in Utah during the
taxable year. Use tax applies only if sales tax was not paid
This line is only used for amended returns. Enter the
at the time of purchase. If you purchased an item from an
amount of tax paid with the original return and/or sub-
out-of-state seller (including Internet, catalog, radio and
sequent payments made prior to fi ling this amended
TV purchases) and the seller did not collect sales tax on
return less any previous refunds (exclude refund in-
that purchase, you must pay the use tax directly to the
terest). A net refund should be entered as a negative
Tax Commission.
amount (preceded by a minus sign).
If you have a Utah sales tax license/account, report the
Line 19 – Total Payments
use tax on your sales tax return. If you do not have a Utah
Add lines 17 and 18. Carry this amount to TC-20S,
sales tax license/account, report the use tax on line 15
page 1, line 6.
of TC-20S, Schedule A.
You may take a credit for sales or use tax paid to another
Use Tax Rate Chart
state (but not a foreign country). If the other state’s tax
(Effective Dec. 31, 2013)
rate is lower than Utah’s, you must pay the difference. If
.0595
Beaver County
.0595
Piute County
the other state’s tax rate is more than Utah’s, no credit
.0695
Beaver City
.0595
Rich County
.0595
Box Elder County
.0755
Garden City
or refund is given. If sales tax was paid to more than
.0650
Brigham City, Perry,
.0685
Salt Lake County
one state, complete the following worksheet for each
Willard
.0705
South Salt Lake
state. Add lines 8 on all worksheets and enter the total
.0695
Snowville
.0835
Alta
on line 15 of Schedule A.
.0630
Cache County
.0595
San Juan County
.0655
Cache Valley Transit,
.0635
Blanding, Monticello
Sales and use tax rates vary throughout Utah. Use the
Hyde Park, Lewiston,
.0595
Sanpete County
Millville
.0605
Centerfi eld, Mayfi eld
following chart to get the rate for the location where the
.0660
Hyrum, Logan, Nibley,
.0625
Ephraim, Fairview,
merchandise was delivered, stored, used or consumed.
N. Logan, Providence,
Mt. Pleasant
Use the county tax rate if the city is not listed.
Richmond, River Heights,
.0635
Gunnison
Smithfi eld
.0595
Sevier County
Grocery food bought through the Internet or catalog is
.0595
Carbon County
.0605
Aurora, Redmond
taxed at 3%.The grocery food must be sold for ingestion
.0625
Wellington
.0635
Richfi eld, Salina
.0605
Summit County
or chewing by humans and consumed for the substance’s
.0635
Price
.0695
Daggett County
.0635
Snyderville Basin Transit
taste or nutritional value. The reduced rate does not apply
.0650
Davis County
.0745
Park City
to alcoholic beverages or tobacco. See Pub 25 online at
.0660
Bountiful, Centerville,
.0595
Tooele County
tax.utah.gov/forms for more information.
N. Salt Lake, W. Bountiful,
.0625
Erda, Grantsville,
Woods Cross
Lakepoint, Lincoln, Stans-
.0595
Duchesne County
bury Park
.0605
Duchesne City
.0635
Tooele City
.0635
Roosevelt
.0605
Uintah County
Worksheet for Computing Utah Use Tax
.0595
Emery County
.0635
Naples, Vernal
(Retain this worksheet for your records)
.0775
Green River
.0675
Utah County
.0695
Garfi eld County
.0685
Cedar Hills, Orem
1. Amount of purchases (except grocery food)
.0795
Boulder, Panguitch,
.0595
Wasatch County
subject to use tax ................................................. $ ___ _ _ _ _ _
Tropic
.0625
Heber
2. Use tax rate (decimal from chart) ........................ x . _ _ _ _
.0805
Bryce Canyon
.0705
Independence
.0735
Midway
.0595
Grand County
3. Multiply line 1 by line 2 ......................................... $ _ _ _ __ _ _ _
.0785
Moab
.0785
Park City East
4. Amount of grocery food purchases
.0595
Iron County
.0595
Washington County
subject to use tax ................................................. $ _ _ _ __ _ _ _
.0605
Cedar City
.0625
Hurricane, Ivins, La
.0795
Brian Head
Verkin, St. George,
5. Multiply line 4 by .03 ............................................ $ _ _ _ __ _ _ _
.0595
Juab County
Santa Clara,
6. Add line 3 and line 5 ............................................ $ _ _ _ __ _ _ _
.0620
Santaquin South
Washington City
.0625
Nephi
.0755
Springdale
7. Credit for sales tax paid to another state
.0695
Kane County
.0595
Wayne County
on use tax purchases ........................................... $ ( __ _ _ _ _ _ )
.0795
Kanab, Orderville
.0685
Weber County
8. Use tax due (subtract line 7 from line
6)___________
.0595
Millard County
.0705
Falcon Hill Riverdale,
If less than zero, enter “0” .................................... $ _ _ _ __ _ _ _
.0595
Morgan County
Riverdale
Page 8
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