Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 24
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332013 Utah Fiduciary Income Tax
Page 23
TC-41K – Benefi ciaries’ Share of Income, Deductions,
and Credits Instructions
Attach TC-41, Schedule K to show the fi duciary’s income,
Line 7 – Net Rental Real Estate Income
gains, losses, deductions, and Utah credits that are being
Enter in the federal column the total net rental real estate
distributed to the benefi ciaries.
income reported on all federal Schedules K-1. Enter in
the Utah column the total Utah portion reported on all
Enter in the federal column the total of the amounts
Utah Schedules K-1.
reported on the federal form 1041, Schedule K-1 for all
benefi ciaries. Enter in the Utah column the total of the
Line 8 – Other Rental Income
amounts on the Utah TC-41, Schedule K-1 for all benefi -
Enter in the federal column the total other rental income
ciaries. Portfolio income is attributable to the benefi ciary’s
reported on all federal Schedules K-1. Enter in the
resident state.
Utah column the total Utah portion reported on all Utah
Schedules K-1.
Number of Schedules K-1 Attached to this Return
Enter the number of Schedules K-1 that are attached to
Line 9 – Directly Apportioned Deductions
this return and issued to benefi ciaries.
Enter in the federal column the total directly apportioned
deductions reported on all federal Schedules K-1. Enter
Line 1a – U.S. Government Interest Income
in the Utah column the total Utah portion reported on all
Enter in the federal column the total U.S. government
Utah Schedules K-1.
interest income reported on all federal Schedules K-1.
Enter in the Utah column the total Utah portion reported
Line 10 – Estate Tax Deduction
on Utah Schedules K-1.
Enter in the federal column the total estate tax deduc-
tion reported on all federal Schedules K-1. Enter in the
Line 1b – Municipal Bond Interest Income
Utah column the total Utah portion reported on all Utah
Enter in the federal column the total municipal bond
Schedules K-1.
interest income reported on all federal Schedules K-1.
Enter in the Utah column the total Utah taxable portion
Line 11 – Final Year Deductions
reported on Utah Schedules K-1. (See defi nition of what
Enter in the federal column the total fi nal year deduc-
municipal bond interest income to report on page 10 of
tions reported on all federal Schedules K-1. Enter in the
these instructions.)
Utah column the total Utah portion reported on all Utah
Schedules K-1.
Line 1c – Other Interest Income
Enter in the federal column the total other interest income
Line 12 – Other Information
(other than interest income shown on lines 1a and 1b
Enter in the federal column the total other information
above) reported on all federal Schedules K-1. Enter in
reported on all federal Schedules K-1. Enter in the
the Utah column the total Utah portion reported on Utah
Utah column the total Utah portion reported on all Utah
Schedules K-1.
Schedules K-1.
Line 2 – Ordinary Dividends
Line 13 – Utah Nonrefundable Credits
Enter in the federal column the total ordinary dividends
Enter in the Utah column the Utah nonrefundable credits
reported on all federal Schedules K-1. Enter in the
being distributed to the benefi ciaries. Describe the non-
Utah column the total Utah portion reported on all Utah
refundable credit in the space provided (abbreviate as
Schedules K-1.
necessary), enter the Utah credit code and amount of the
credit (see explanations of credits and codes under the
Line 3 – Net Short-term Capital Gains
instructions for TC-41, lines 24 and 27).
Enter in the federal column the total net short-term capital
gains reported on all federal Schedules K-1. Enter in the
Line 14 – Utah Refundable Credits
Utah column the total Utah portion reported on all Utah
Enter in the Utah column the Utah refundable credits
Schedules K-1.
being distributed to the benefi ciaries. Describe the
refundable credit in the space provided (abbreviate as
Line 4 – Net Long-term Capital Gains
necessary), enter the Utah credit code and amount of
Enter in the federal column the total net long-term capital
the credit (see explanations of credits and code under
gains reported on all federal Schedules K-1. Enter in the
the instructions for TC-41, line 35).
Utah column the total Utah portion reported on all Utah
Schedules K-1.
Line 15 – Total Utah Withholding Tax to be Paid by
This Fiduciary
Line 5 – Other Portfolio and Nonbusiness Income
Enter in the Utah column the total amount of Utah with-
Enter in the federal column the total other portfolio and
holding tax paid or withheld on behalf of all the benefi cia-
nonbusiness income reported on all federal Schedules
ries who are pass-through entity taxpayers by the estate
K-1. Enter in the Utah column the total Utah portion
or trust, and for whom the waiver from withholding was
reported on all Utah Schedules K-1.
not requested or who is not a dependent benefi ciary
Line 6 – Ordinary Business Income
(see Schedule N instructions on page 26). This amount
Enter in the federal column the total ordinary business
must match the total pass-through withholding tax on
income reported on all federal Schedules K-1. Enter in
Schedule N, column J.
the Utah column the total Utah portion reported on all
Utah Schedules K-1.
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