Form Tc-65 Form Tc-65 Tax Return & Instructions Page 10
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27Mail your return, payment and coupon (if applicable) to
A pay plan does not stop the accrual of penalty and
the Utah State Tax Commission, 210 N 1950 W, SLC,
interest. If you do not pay in full by the return due date,
UT 84134-0270. If mailing your payment separate
whether or not you request a pay plan, any balance
from your return, include form TC-544, Partnership Tax
due will be subject to penalty and interest.
Payment Coupon, but do NOT send another copy of
If you do not submit a pay plan request form, a billing
your tax return with your payment. Doing so may delay
notice for the full amount due, including penalty and
posting of your payment.
interest, will be mailed to you.
Pay Plan Request
Payments may be submitted prior to approval of the
pay plan request or billing notice.
If you owe tax and are unable to pay the entire
amount owed, you may request a pay plan online at
taxexpress.utah.gov. You may also call 801-297-7703
(or 1-800-662-4335 ext. 7703 outside the Salt Lake
area), or complete form TC-804B, Business Tax
Payment Agreement Request. Get forms online at
tax.utah.gov/forms. If approved, you will receive a let-
ter or email confi rming the acceptance of your request.
Schedule A · Utah Taxable Income for
Pass-through Entity Taxpayers Instructions
Line 1 – Net Income (Loss)
Line 7 – Health Insurance Included in
Enter the net income (loss) from the federal form 1065,
Guaranteed Payments
Schedule K, Analysis of Net Income (Loss), line 1.
Enter the total of any health insurance included in the
guaranteed payments reported on line 6. This amount
Note: This is not line 1 of Schedule K for ordinary
should equal the total of the amounts paid during the
business income (loss).
taxable year for insurance that constitutes medical
care for the partner (including the partner’s spouse and
Line 2 – Contributions
dependents) and reported on federal Schedule K line
Enter the charitable contributions shown on the federal
13d and federal Schedule K-1, line 13, using code M.
form 1065, Schedule K, line 13.
Line 8 – Net Guaranteed Payments to Partners
Line 3 – Foreign Taxes
Subtract the health insurance on line 7 from the guar-
Enter the amount of foreign taxes deducted on federal
anteed payments on line 6. This amount should agree
form 1065, Schedule K, line 16.
with the amount reported on the federal partnership
return, Form 1065, Schedule M-1, line 3.
Line 4 – Recapture of Section 179 Deduction
Enter the gain or loss on the sale, exchange or other
Line 9 – Total Portfolio Income
disposition of property for which a section 179 expense
Enter the total of all portfolio income included in line 1.
deduction has been passed through to partners and
Deductions attributable to portfolio income are reported
reported on federal Schedule K, line 20, code M.
as “other deductions” on federal Schedule K box 13d
and federal Schedule K-1 box 13, using codes I, K or
Line 5 – Total Income
L, and should not be subtracted from portfolio income
Add the amounts on lines 1 through 4.
on this line.
Line 6 – Total Guaranteed Payments to Partners
Portfolio income is attributable to the partner’s resident
Enter the total guaranteed payments made to partners
state.
as reported on the federal partnership return, Form
1065, Schedule K, line 4.
Page 8
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