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For apportionment purposes, the portion of partner-

Overall wages, including Utah, are listed in column B.

ship or joint venture property, payroll and sales to be

Line 4 – Payroll Factor Calculation

included in the taxpayer’s property, payroll and sales

Determine the payroll factor (decimal) by dividing line

factors must be computed on the basis of the taxpayer’s

3a column A by line 3a column B.

ownership interest in the partnership or joint venture.

Lines 5a - 5h – Sales Factor

Business Activity

The sales factor is the fraction the sales or charges for

Brieﬂ y describe the nature and location(s) of your Utah

services within Utah for the taxable year bear to the

business activities in the space provided at the top of

this schedule.

overall sales for the taxable year. Gross receipts from

the performance of services in Utah are assigned to

Lines 1a - 1f – Property Factor

the Utah sales numerator if the purchaser of the service

Show the average cost value during the taxable year

receives a greater beneﬁ t of the service in Utah than

of real and tangible personal property used in the busi-

in any other state.

ness within Utah (including leased property) in column

Taxpayers that perform a service both in and outside

A and overall (including Utah) in column B.

Utah must include service income on line 5g in column

Property owned by the taxpayer is valued at its original

A (Inside Utah) if the purchaser of the service receives

cost. Property rented by the taxpayer is valued at eight

a greater beneﬁ t of the service in Utah than in any

times the net annual rental rate. Net annual rental rate

other state. The former “cost of performance” method

is the annual rental rate paid by the taxpayer less the

no longer applies. (See UC §59-7-319(3)(a).)

annual rate received by the taxpayer from sub-rentals.

Sales of tangible personal property are in Utah if the

The average value of property must be determined by

property is delivered or shipped to a purchaser within

averaging the cost values at the beginning and end of

Utah regardless of the F.O.B. point or other conditions

the tax period. However, monthly values may be used

of the sale, or if the property is shipped from an ofﬁ ce,

or required if monthly averaging more clearly reﬂ ects

store, warehouse, factory or other place of storage in

the average value of the taxpayer’s property.

Utah and:

A supporting schedule should be attached whenever

1. the purchaser is the United States Government, or

monthly averaging is used.

2. the taxpayer is not taxable in the state of the pur-

Enter totals of lines 1a through 1e in the respective

chaser.

columns on line 1f.

Overall sales, including Utah, are listed in column B.

Line 2 – Property Factor Calculation

Note: Securities brokerage businesses must follow the

Determine the property factor (decimal) by dividing line

provisions in UC §59-7-319(6).

1f column A by line 1f column B.

Enter totals of lines 5a through 5g in their respective

columns on line 5h.

Line 3 – Payroll Factor

Wages, salaries, commissions and other includable

Line 6 – Sales Factor Calculation

compensation paid to employees for personal services

Determine the sales factor (decimal) by dividing line

must be included in the Utah factor to the extent the

5h column A by line 5h column B.

services, for which the compensation was paid, were

rendered in Utah.

NAICS Code for Taxpayer

Compensation is paid in Utah if:

1. the individual’s service is performed entirely within

Line 7 – NAICS Code

Utah;

Enter the six-digit NAICS code for this taxpayer from

your federal return. This is a mandatory ﬁ eld and must

2. the individual’s service is performed both within and

be completed. Your apportionment method may be

outside Utah, but the service performed outside

determined by your NAICS code. See Sales Factor

Utah is incidental to the individual’s service within

Weighted Taxpayers above.

Utah; or

3. some of the service is performed in Utah and:

Equally-Weighted Three

a. the base of operations or, if there is no base of

Factor Formula Election

operations the place where the service is directed

or controlled, is within Utah; or

If you are not a sales factor weighted taxpayer and

are not electing the double-weighted sales factor (see

b. the base of operations or the place where the

lines 10 through 13 below), complete lines 8 and 9. If

service is directed or controlled is not in any state

you are a sales factor weighted taxpayer or you are

where some part of the service is performed, but

electing the double-weighted sales factor, leave lines

the individual’s residence is in Utah.

8 and 9 blank.

Amounts reportable for employment security purposes

Line 8 – Total Factors

may ordinarily be used to determine the wage factor.

Enter the sum of the factors from lines 2, 4 and 6.

Page 12

Instructions For Form Tc-20mc - Utah Tax Return For Miscellaneous Corporations - 2012 Page 14

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