Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 26
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332013 Utah Fiduciary Income Tax
Page 25
Line 11 – Final Year Utah Deductions
Enter the Utah portion of the benefi ciary’s distributive
share of the fi nal year federal deductions reported on
their federal Schedule K-1, line 11. Enter the description
as shown on the Schedule K in the space provided. For
a nonresident benefi ciary, do not include deductions at-
tributable to portfolio income or non-Utah nonbusiness
income which is not reported on the benefi ciary’s Utah
Schdule K-1.
Line 12 – Other Utah Information
Enter the Utah portion of the benefi ciary’s distributive
share of federal other information reported on their
federal Schedule K-1, line 14.
Line 13 – Utah Nonrefundable Credits Distributed
to Benefi ciary
Enter the benefi ciary’s distributive share of Utah nonre-
fundable credits as reported on the Utah Schedule K, line
13. Also enter the description and the Utah nonrefundable
credit code as shown on the Schedule K (abbreviate as
necessary).
Line 14 – Utah Refundable Credits Distributed to
Benefi ciary
Enter the benefi ciary’s distributive share of Utah refund-
able credits as reported on the Utah Schedule K, line
14. Also enter the description and the Utah refundable
credit code as shown on the Schedule K (abbreviate
as necessary).
Line 15 – Utah Tax Withheld on Behalf of Benefi ciary
Enter the amount of Utah withholding tax withheld by this
estate or trust on behalf of this benefi ciary if treated as a
pass-through entity taxpayer and calculated on Schedule
N, and for whom the waiver from withholding was not
requested or who is not a dependent benefi ciary (see
Schedule N instructions on page 26). This amount will
be claimed on the benefi ciary’s individual Utah return.
Enter an “X” if the estate or trust entered a “1” in the
Withholding Waiver Request fi eld at the top of Schedule
N to not withhold Utah tax on all pass-through entity
taxpayers, or if the estate or trust entered a “2” in the
Withholding Waiver Request fi eld at the top of Schedule
N and entered an “X” on line B of Schedule N for this
specifi c benefi ciary.
Provide each benefi ciary a copy of their Utah Schedule
K-1.
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