Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 17
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33Page 16
2013 Utah Fiduciary Income Tax
used up. If you are using any remaining credit in 2013,
(25) Combat Related Death Tax Credit
enter that carryover amount on TC-41A, Part 4, using
(UC §59-10-1027)
code 13.
If the fi duciary return is being fi led on behalf of a military
service member who died as a result of military service
(17) Credit for Income Tax Paid to Another State
in a combat zone, the fi duciary may claim a nonrefund-
(UC §59-10-1003)
able tax credit equal to the amount of the tax liability on
If you are a Utah estate or trust with income that is taxed
the return attributable to the deceased service member
by Utah and another state(s), the District of Columbia, or
for the year the service member died.
a possession of the United States, you may be entitled to
a credit for the tax paid to the other state(s). Nonresident
To qualify for the credit, all of the following conditions
estates and trusts do not qualify for this credit.
must be met:
1. The military service member must have been in an
You may only claim credit on the portion of income:
active component or reserve component of the United
1. Taxable in Utah,
States Army, Navy, Air Force, Marine Corps, or Coast
2. Taxed also by the other state(s), and
Guard;
3. Included in “Column A - Utah” income on form TC-
2. The combat related death must have occurred on or
41B.
after January 1, 2010;
Complete and attach form TC-41S, Credit for Fiduciary
3. The death must have occurred while the military
Income Tax Paid to Another State. If there are two or
service member was serving in a combat zone, or
more states, use separate calculations for each state.
be the result of a wound, disease, or injury incurred
Carry the sum of the credits from TC-41S, line 7 to TC-
while serving in a combat zone; and
41A, Part 4, using code 17.
4. The service must have been on or after the date
declared by the President of the United States by
Do not use the state income tax withheld from form W-2
Executive Order as a combat zone, and on or before
as the tax paid to the other state. You must complete and
such designation is terminated by the President.
fi le the other state’s return to determine the tax amount
paid. You may have to provide additional information
If the return is being fi led for only the deceased service
later to verify this credit.
member, the credit is equal to the tax liability shown on line
22. Enter this amount on TC-41A, Part 4, using code 25.
Note: Any credit that is more than the tax liability may
not be carried back or forward.
If the return is being fi led for more than just the deceased
service member, see instructions at incometax.utah.
Keep a signed copy of the other state’s return and all
gov/credits/combat.
related documents with your records.
(27) Veteran Employment Tax Credit
(21) Renewable Residential Energy Systems Tax
(UC §59-10-1031)
Credit (UC §59-10-1014)
A non-refundable credit is available to taxpayers who
This credit is for reasonable costs, including installation,
hire a qualifi ed recently deployed veteran in a taxable
of a residential energy system that supplies energy to a
year that begins on or after January 1, 2012.
Utah residential unit. Additional residential energy sys-
tems or parts may be claimed in following years as long
A qualifi ed recently deployed veteran is an individual
as the total amount claimed does not exceed $2,000 per
who was mobilized to active federal military service in an
residential unit. If the residence is sold to a non-business
active or reserve component of the United States Armed
entity before claiming the tax credit, you may irrevocably
Forces, and received an honorable or general discharge
transfer the right to the tax credit to the new owner. The
within the two-year period before the employment begins.
principal portion of system’s lease payments may qualify
To qualify for the credit, the qualifi ed veteran must meet
for the credit if the lessor irrevocably transfers the right to
all of the following conditions:
the tax credit to the new owner.
1. Have received an honorable or general discharge
Get form TC-40E, Renewable Residential and Commer-
within the two-year period before the employment
cial Energy Systems Tax Credits from the Utah Offi ce
begins;
of Energy Development with their certifi cation stamp,
2. Was collecting or was eligible to collect unemploy-
verifying the credit is approved and showing the amount
ment benefi ts, or has exhausted their unemployment
of the approved credit. Do not send form TC-40E with
benefi ts within the last two years, under Title 35A,
your return. Keep the form and all related documents
Chapter 4, Part 4, Benefi ts and Eligibility;
with your records.
3. Work for the taxpayer for at least 35 hours per week
for not less than 45 of the next 52 weeks following
Note: Any credit that is more than the tax liability may
the veteran’s employment start date.
be carried forward for the next four years.
For more information, contact:
Utah Offi ce of Energy Development (OED)
PO Box 144845
Salt Lake City, UT 84114-4845
801-538-8718
energy.utah.gov
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