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To amend a previously ﬁ led return, enter on page 1 of

Line 2 – Tax

the Utah return on the line titled “AMENDED RETURN”

Enter the amount of tax calculated in the applicable

a code number that best corresponds to your “REASON

part on Schedule A.

FOR AMENDING.” See codes below.

Form TC-20MC, Schedule A must be completed and

attached. See instructions for Schedule A on page 7 of

Reason-for-Amending Codes

these instructions. Attach only page 1 or page 2 of the

1 You ﬁ led an amended federal return with the IRS.

Schedule A that applies to your corporation.

Attach a copy of your amended federal return.

2 You made an error on your Utah return. Attach an

Line 3 – Utah Use Tax

explanation of the error.

You must pay use tax on all taxable items bought for

3 Your federal return was changed by an IRS audit

storage, use or consumption in Utah during the ﬁ ling

or adjustment that affects your Utah return. Attach

year, if sales and use tax was not paid to the seller at

a copy of the IRS adjustment.

the time of purchase. This includes Internet or catalog

purchases. If you ﬁ le a Utah sales tax return, include

4 Other. Attach explanation to return.

the use tax on that form. If you do not ﬁ le a Utah sales

Enter the corrected ﬁ gures on the return and/or sched-

tax return, report the use tax on line 3 of TC-20MC.

ule. Enter all other amounts as shown on your original

You may take a credit for sales or use tax paid to another

return. If you received a refund on your original return,

state (but not a foreign country). If the other state’s tax

subtract the previous refund (exclude refund interest)

rate is lower than Utah’s, you must pay the difference. If

from the amount of any tax paid with the original return

the other state’s tax rate is more than Utah’s, no credit

and/or subsequent payments of the tax prior to ﬁ ling

or refund is given. If sales tax was paid to more than

the amended return. Enter the net amount on line 7.

one state, complete the worksheet on the following

A net refund should be entered as a negative amount

page for each state. Add lines 8 on all worksheets and

(preceded by a minus sign).

enter the total on line 3 of TC-20MC.

Federal Form 8886

Sales and use tax rates vary throughout Utah. Use

If you ﬁ led federal Form 8886, Reportable Transac-

tion Disclosure Statement, with the Internal Revenue

Service, enter an “X” at the top of TC-20MC, where

Use Tax Rate Chart

(Effective Dec. 31, 2012)

indicated.

.0595

Beaver County

.0595

Morgan County

.0695

Beaver City

.0595

Piute County

.0595

Box Elder County

.0595

Rich County

Line-by-Line Instructions

.0650

Brigham City, Perry,

.0755

Garden City

Willard

.0685

Salt Lake County

.0695

Snowville

.0705

South Salt Lake

Line 1 – Corporation Return Type

.0630

Cache County

.0835

Alta

Enter an “X” on the line that matches the type of cor-

.0655

Cache Valley Transit,

.0595

San Juan County

poration return being ﬁ led. There are ﬁ ve choices:

Hyde Park, Lewiston,

.0635

Blanding, Monticello

Millville

.0595

Sanpete County

• Regulated Investment Company (these corporations

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

must complete Part 1 of Schedule A and attach a

N. Logan, Providence,

Gunnison, Mt. Pleasant

Richmond, River Heights,

.0595

Sevier County

copy of federal form 1120-RIC).

Smithﬁ eld

.0605

Aurora, Redmond

• Real Estate Investment Trust (these corporations

.0595

Carbon County

.0635

Richﬁ eld, Salina

.0625

Wellington

.0605

Summit County

must complete Part 2 of Schedule A and attach a

.0635

Price

.0635

Snyderville Basin Transit

copy of federal form 1120-REIT). Note: A captive real

.0695

Daggett County

.0745

Park City

estate investment trust must ﬁ le a TC-20 instead of

.0650

Davis County

.0595

Tooele County

a TC-20MC. For more information, see the TC-20

.0660

Bountiful, Centerville,

.0625

Erda, Grantsville,

N. Salt Lake, W. Bountiful,

Lakepoint, Lincoln, Stans-

instructions.

Woods Cross

bury Park

.0635

Tooele City

.0595

Duchesne County

• Homeowners Association with IRC Section 528

.0605

Duchesne City

.0605

Uintah County

Income (these corporations must complete Part

.0635

Roosevelt

.0635

Naples, Vernal

3 of Schedule A and attach a copy of federal form

.0595

Emery County

.0675

Utah County

1120-H).

.0775

Green River

.0685

Cedar Hills, Orem

.0695

Garﬁ eld County

.0595

Wasatch County

• Unincorporated Exempt Organization or Exempt Cor-

.0795

Boulder, Panguitch,

.0625

Heber

poration having Unrelated Business Income (these

Tropic

.0705

Independence

.0805

Bryce Canyon

.0735

Midway, Park City East

corporations must complete Part 4 of Schedule A

.0595

Grand County

.0595

Washington County

and attach a copy of federal form 990-T).

.0785

Moab

.0625

Hurricane, Ivins, La

.0595

Iron County

Verkin, St. George,

• One-day Target Corporation with an IRC Section

.0605

Cedar City

Santa Clara,

338 Election (these corporations must complete

.0785

Brian Head

Washington City

Part 5 of Schedule A and attach a copy of federal

.0595

Juab County

.0755

Springdale

.0595

Wayne County

.0620

Santaquin South

form 8023).

.0625

Nephi

.0685

Weber County

.0695

Kane County

.0705

Falcon Hill Riverdale,

.0795

Kanab, Orderville

Riverdale

.0595

Millard County

Page 5

Instructions For Form Tc-20mc - Utah Tax Return For Miscellaneous Corporations - 2012 Page 7

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