Form Tc-65 Form Tc-65 Tax Return & Instructions Page 23

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For a nonresident partner, enter the distributive share
Line 14 – Utah Contributions
of apportioned Utah ordinary dividends included in
For a Utah resident partner, enter the amount from
the amount reported on the Utah Schedule A, line 16.
their federal Schedule K-1, box 13, codes A through G.
For a nonresident partner, enter the distributive share
Line 7 – Utah Royalties
of any apportioned Utah contributions included in the
For a Utah resident partner, enter the amount from
amount reported on the Utah Schedule A, line 16.
their federal Schedule K-1, box 7.
For a nonresident partner, enter the distributive share
Line 15 – Foreign Taxes Paid or Accrued
of apportioned Utah royalties included in the amount
For a Utah resident partner, enter the amount from their
reported on the Utah Schedule A, line 16.
federal Schedule K-1, box 16, codes L and M.
For a nonresident partner, enter the distributive share
Line 8 – Utah Net Short-term Capital Gain
of any apportioned Utah foreign taxes paid or accrued
(Loss)
included in the amount reported on the Utah Schedule
For a Utah resident partner, enter the amount from
A, line 16.
their federal Schedule K-1, box 8.
Line 16 – Utah Other Deductions
For a nonresident partner, enter the distributive share
For a Utah resident partner, enter the amount from
of apportioned Utah net short-term capital gain (loss)
their federal Schedule K-1, box 13, except codes A
included in the amount reported on the Utah Schedule
through G.
A, line 16.
For a nonresident partner, enter the distributive share
Line 9 – Utah Net Long-term Capital Gain (Loss)
of apportioned Utah other deductions included in the
For a Utah resident partner, enter the amount from their
amount reported on the Utah Schedule A, line 16.
federal Schedule K-1, boxes 9a through 9c.
Enter the description as shown on the Schedule K in
For a nonresident partner, enter the distributive share of
the space provided.
apportioned Utah net long-term capital gain (loss) included
in the amount reported on the Utah Schedule A, line 16.
Line 17 – Utah Nonrefundable Credits
Enter each partner’s distributive share of Utah nonre-
Line 10 – Utah Net Section 1231 Gain (Loss)
fundable credits as reported on the Utah Schedule K,
For a Utah resident partner, enter the amount from
line 17. Also enter the description and the Utah non-
their federal Schedule K-1, box 10.
refundable credit code as shown on the Schedule K.
For a nonresident partner, enter the distributive share of
Line 18 – Utah Refundable Credits
apportioned Utah net section 1231 gain (loss) included
in the amount reported on the Utah Schedule A, line 16.
Enter each partner’s distributive share of Utah refund-
able credits as reported on the Utah Schedule K, line
Line 11 – Recapture of Section 179 Deduction
18. Also enter the description and the Utah refundable
For a Utah resident partner, enter the amount from
credit code as shown on the Schedule K.
their federal Schedule K-1, box 20, code M.
Line 19 – Utah Tax Withheld on Behalf of Partner
For a nonresident partner, enter the distributive share
Enter the amount of Utah withholding tax withheld by
of any apportioned Utah recapture of a Section 179
this partnership on behalf of this partner if treated as a
deduction included in the amount reported on the Utah
pass-through entity taxpayer and calculated on Sched-
Schedule A, line 16.
ule N, and for whom the waiver from withholding was
not requested (see instructions below). This amount
Line 12 – Utah Other Income (Loss)
will be claimed on the partner’s individual Utah return.
For a Utah resident partner, enter the amount from
their federal Schedule K-1, box 11.
Enter an “X” if the partnership entered a “1” in the With-
holding Waiver Request box at the top of Schedule
For a nonresident partner, enter the distributive share
N to not withhold Utah tax on all pass-through entity
of apportioned Utah other income (loss) included in
taxpayers, or if the partnership entered a “2” in the With-
the amount reported on the Utah Schedule A, line 16.
holding Waiver Request box at the top of Schedule
N and entered an “X” on line B of Schedule N for this
Enter the description as shown on the Schedule K in
specifi c partner.
the space provided.
Provide each partner/member a copy of their Utah
Line 13 – Utah Section 179 Deduction
Schedule K-1.
For a Utah resident partner, enter the amount from
their federal Schedule K-1, box 12.
For a nonresident partner, enter the distributive share
of apportioned Utah section 179 deduction included in
the amount reported on the Utah Schedule A, line 16.
Page 21

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