Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 3
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33Page 2
2013 Utah Fiduciary Income Tax
Where to File
at tax.utah.gov/forms. You can calculate penalties
by using the online Penalty and Interest Calculator at
Mail your return and any payment (with TC-549 Fiduciary
taxexpress.utah.gov.
Income Tax Return Payment Coupon) to:
Utah State Tax Commission
Interest (In addition to any penalties due)
210 N 1950 W
Interest is assessed on underpayments from the due
SLC, UT 84134-0250
date until the liability is paid in full. The interest rate for
the 2014 is
2%.
Use the online Penalty and Interest Cal-
What to Attach and What to Keep
culator at taxexpress.utah.gov or follow the instructions
Include the following with your TC-41 and also keep a
in Pub 58, Utah Interest and Penalties available at tax.
copy with your tax records.
utah.gov/forms.
• Utah Schedules: Attach all applicable schedules (TC-
Fiduciary and Estate Defi ned
41A, TC-41B, TC-41C, TC-41K, TC-41K-1 for each
benefi ciary, TC-41N, TC-41S, TC-41W, and TC-250).
Fiduciary means a guardian, trustee, executor, admin-
• Other Adjustments: Attach an explanation for any
istrator, receiver, conservator, or any person acting in a
equitable or fi duciary adjustment entered on TC-
fi duciary capacity for any individual or entity. The term
41A, Part 1 code 62 or code 69, or Part 2 code 79
estate refers only to the estate of a deceased person
or code 87.
and does not include a trust maintained for minors, for a
• Other Utah Forms: Attach a copy of Utah TC-40LIS
person adjudicated incompetent, or for any person who
if you are a building project owner of a low-income
is suffering from another legal disability.
housing unit.
Note: Throughout these instructions, any reference to
• Tax Due: If you have an amount due on the return,
“you” means the fi duciary of the estate or trust.
submit form TC-549, Fiduciary Income Tax Return
Payment Coupon (see page 32), and your check or
Domicile Defi ned
money order along with the return.
(UC §59-10-136)
1. An individual is considered to have a domicile in Utah if:
Withholding Forms: Withholding tax information must
A. The individual (or spouse) has claimed a depen-
be entered on TC-41W which is attached to your return.
dent on their federal tax return and the dependent
Do not send forms W-2, 1099-R, 1099-MISC, Utah
is enrolled in a public kindergarten, public elemen-
Schedule K-1 received from an upper-tier pass-through
tary or public secondary school in Utah, with an
entity (see page 30 for defi nition of upper-tier pass-
exception for a dependent of the noncustodial
through entity), etc., or form TC-675R (showing mineral
parent who is divorced from the custodial parent;
withholding tax) with your return. Keep all withholding
or
forms with your tax records for future reference. If you
B. The individual (or spouse) is enrolled as a resi-
do not complete the TC-41W with all required informa-
dent student in a Utah state institution of higher
tion, processing your return may be delayed and your
education.
withholding credit may be disallowed.
2. There is a rebuttable presumption that an individual
Do not send a copy of your federal return, credit sched-
or a spouse is domiciled in Utah if:
ules (other than Utah Schedules TC-41A, TC-41S, and/
A. They claim a residential exemption for a primary
or TC-41W, if applicable), worksheets, or other docu-
residence under UC §59-2, Property Tax Act;
mentation with your Utah return. Keep these, along with
B. They are registered to vote in Utah; or
any receipts, to support entries reported on your return.
C. They assert residency in Utah for purposes of fi ling
You may have to provide this information later to verify
their income tax return.
entries on your return.
3. If an individual or a spouse does not qualify under
the above requirements to be considered domiciled
Record-keeping and Documentation
in Utah, the domicile would be considered to be in
Keep copies of any receipts, state forms, worksheets,
Utah if:
credit authorization forms, and other documentation to
A. Either the individual or spouse has a permanent
support any income, deduction, exemption, and credit
home in Utah to which the individual or spouse
you have reported. You may be asked to provide this
returns after being absent, and
information later to verify entries on your Utah return.
B. The individual or spouse has voluntarily fi xed their
Rounding Off to Whole Dollars
habitation in Utah, not for a special or temporary
purpose, but with the intent of making a perma-
Round off cents to the nearest whole dollar. Round down
nent home.
if under 50 cents; round up if 50 cents and above. Do
not enter cents anywhere on the return.
The determination of whether an individual is considered
to have domicile in Utah under paragraph 3 above shall
Penalties
be based on a preponderance of the evidence, taking
Utah law (UC §59-1-401) provides penalties for not fi l-
into consideration the totality of the following facts and
ing tax returns by the due date, not paying tax due on
circumstances:
time, not making suffi cient prepayment on extension
returns, and not fi ling information returns or supporting
• The individual or spouse has a driver’s license in
schedules. Details of these penalties, along additional
Utah;
penalties, are at tax.utah.gov/billing/penalties-inter-
est and in Pub 58, Utah Interest and Penalties online
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