Instructions For Form Tc-20s - Utah S Corporation Tax Return - 2012 Page 28
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28Common Return Errors
1. Utah sales factor on Schedule J – Out-of-state corporations qualifi ed in Utah, but not doing busi-
ness in Utah, are required to fi le a Utah corporate return. However, sales into Utah are not required to
be included in the gross receipts numerator, except as provided under Rule R-865-6F-24. Conversely,
corporations making sales from Utah into a state where they are qualifi ed but not doing business are
required to include such sales in the Utah gross receipts numerator as throwback sales.
2. Dissolution or withdrawal – Corporations no longer in business or no longer doing business in Utah
are required to legally dissolve or withdraw the corporation. See instructions on page 2.
Please arrange your return in the following order:
1. Utah form TC-20S
2. Utah Schedules A through N (if required) in alphabetical order, except Schedules K-1
3. Utah Schedules K-1 for each shareholder
4. Federal extension form, if applicable
5. A copy of the Federal form 1120S, pages 1 through 4 only (plus Schedule M-3, if applicable)
6. Do not attach federal Schedules K-1
7. Other supporting documentation as required in these instructions
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