Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 28
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332013 Utah Fiduciary Income Tax
Page 27
Line H – Mineral Production Withholding Credit
Enter the amount of any mineral production withholding
tax allocated by the estate or trust to the pass-through
entity taxpayer. The credit for mineral production with-
holding tax reduces the amount of Utah withholding tax
that is calculated for this benefi ciary on Schedule N.
The credit should equal the amount reported on line 14
of Schedule K-1 for mineral production withholding tax
credit for this benefi ciary.
Line I – Upper-tier Pass-through Withholding Tax
Enter the amount of any pass-through entity withholding
tax paid by an upper-tier (previous) pass-through entity,
attributable to this estate or trust, and allocated to the
pass-through entity taxpayer of this estate or trust. The
credit for upper-tier pass-through entity withholding tax
reduces the amount of Utah withholding tax calculated for
this benefi ciary on Schedule N. The credit should equal
the amount reported on line 14 of Schedule K-1 for upper-
tier pass-through withholding tax for this benefi ciary.
Line J – Withholding Tax to be Paid by This Fiduciary
Subtract the total of the credits on lines H and I from the
tax calculated on line G for each pass-through entity
taxpayer. Do not enter an amount less than zero.
The withholding tax shown in column J is the withholding
tax this estate or trust must withhold or pay on behalf of
the pass-through entity taxpayer. This withholding tax is
to be reported on line 15 of Utah Schedule K-1 given to
the benefi ciary.
This withholding tax is to be paid to the Tax Commission
by the original due date of the return. If the return is being
fi led on extension, this withholding tax must be prepaid
by the original due date.
Total Utah Withholding Tax to be Paid by This Fidu-
ciary
Add the pass-through withholding in column J for all
benefi ciaries. Enter this total at the bottom of the Sched-
ule N and carry it over to TC-41, page 2, line 31 and to
Schedule K, line 15.
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