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Line 11 – Total Due - Pay This Amount

Worksheet for Computing Utah Use Tax

Add line 9 and line 10. Make check or money order

payable to the Utah State Tax Commission. Do not

(Retain this worksheet for your records)

mail cash. The Tax Commission assumes no liability

1. Amount of purchases (except grocery food)

subject to use tax ................................................. $ _ _ ____ _ _

for loss of cash placed in the mail.

2. Use tax rate (decimal from chart) ........................ x . _ _ _ _

Line 12 – Overpayment

3. Multiply line 1 by line 2 ......................................... $ _ _ _ ___ _ _

If line 8 is larger than the sum of line 4 and line 10, subtract

4. Amount of grocery food purchases

the sum of line 4 and line 10 from line 8.

subject to use tax ................................................. $ _ _ _ ___ _ _

5. Multiply line 4 by .03 ............................................ $ _ _ _ ___ _ _

Line 13 – Amount of Overpayment to be

6. Add line 3 and line 5 ............................................ $ _ _ _ ___ _ _

Applied to Next Taxable Year

All or part of any overpayment shown on line 12 may

7. Credit for sales tax paid to another state

on use tax purchases ........................................... $ ( __ _ _ _ _ _ )

be applied as an advance payment for the next tax

8. Use tax due (subtract line 7 from line

6)___________

year. Enter the amount to be applied (may not exceed

If less than zero, enter “0” .................................... $ _ _ _ ___ _ _

the overpayment on line 12).

Line 14 – Refund

Subtract line 13 from line 12. This is the amount to be

the chart on the previous page to get the rate for the

refunded to you.

location where the merchandise was delivered, stored,

used or consumed. Use the county tax rate if the city

Line 15 – Quarterly Estimated Prepayments

is not listed.

Meeting Exception

Grocery food bought through the Internet or catalog

Check any boxes corresponding to the four quarters

is taxed at 3%.The grocery food must be sold for in-

to which a federal penalty exception applies. Refer to

gestion or chewing by humans and consumed for the

Prepayment Requirements in the General Instructions

substance’s taste or nutritional value. The reduced

for exceptions to the penalty on underpayments. Attach

rate does not apply to alcoholic beverages or tobacco.

supporting documentation.

See Publication 25 at tax.utah.gov/forms for more

information.

Signature and Date Line

Line 4 – Total Tax

Sign and date the return. A refund will not be allowed

Add line 2 and line 3.

without a signature.

Line 5 – Refundable Credits

Paid Preparer Authorization

Enter the total of the refundable credits listed on

Schedule B.

If the corporation wants to allow the Tax Commission

to discuss their 2012 return with the paid preparer who

Line 6 – Prepayments from Schedule E

signed it, enter an “X” in the box on the right side of the

A refundable credit is allowed for advance payments made

signature area of the return where indicated. This autho-

as quarterly estimated tax payments, prepayments and

rization applies only to the individual whose signature

extension payments (form TC-559). Include any overpay-

appears in the Paid Preparer Section of the return. It does

ment from a prior year that was applied to this year. Enter

not apply to the ﬁ rm, if any, shown in that section. If you

the prepayments on Schedule E and carry the total from

enter an “X” in the box, the corporation is authorizing the

line 4 of Schedule E to line 6 of the TC-20MC.

Tax Commission to call the paid preparer to answer any

questions that may arise during the processing of the

Line 7 – Amended Returns Only

return. The paid preparer is also authorized to:

This line is only for amended returns. Enter the amount

of tax paid with the original return and/or subsequent

• give the Tax Commission any information that is

payments made prior to ﬁ ling this amended return,

missing from the return,

less any previous refunds (exclude refund interest).

• call the Tax Commission for information about the

A net refund should be entered as a negative amount

processing of the return or the status of any refund

(preceded by a minus sign).

or payment(s), and

Line 8 – Total Refundable Credits

• respond to certain Tax Commission notices about

and Prepayments

math errors, offsets and return preparation.

Add lines 5 through 7.

The corporation is not authorizing the preparer to re-

ceive any refund, bind the entity to anything (including

Line 9 – Tax Due

any additional tax liability), or otherwise represent the

If line 4 is larger than line 8, subtract line 8 from line 4.

entity before the Tax Commission. The authorization will

automatically end no later than the due date (without

Line 10 – Penalties and Interest

regard to extensions) for ﬁ ling the entity’s 2013 tax return.

Enter any penalties and interest that apply to this

return.

Page 6

Instructions For Form Tc-20mc - Utah Tax Return For Miscellaneous Corporations - 2012 Page 8

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