Instructions For Utah Fiduciary Return (Tc-41) - 2013 Page 6
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332013 Utah Fiduciary Income Tax
Page 5
TC-41 Line-by-Line Instructions
Heading
any portion of your amended return is from a net
operating loss carryback, use code 4 and complete
Print the information requested in the spaces provided.
a fi duciary tax return for each year you are amend-
Enter the full name of the estate or trust.
ing. Attach a copy of your amended federal return.
Enter the estate or trust’s federal employer identifi cation
5 Other. Attach explanation to your return.
number (EIN). If the estate or trust is fi led with a social
B. Enter the corrected fi gures on the return and/or
security number (SSN) instead of an EIN, check the
schedules.
space below this number.
C. Enter all other amounts shown on your original return.
Zip Code – Enter your zip code with the “plus four” at
If you received a refund on your original return, enter
the end, without the hyphen.
the amount of the previous refund on line 29 of the
2013 amended return. If you paid with the original
Foreign Address – If your address is in a foreign coun-
return or made subsequent tax payments before the
try, enter the mailing address where indicated. Enter the
amended return is fi led, enter the total previous pay-
foreign city, state/province and postal code in the City
ments on line 35 of the 2013 amended return.
fi eld. Abbreviate if necessary. Leave the State and Zip
D. Submit the amended return with all schedules, includ-
Code fi elds blank. Enter only the foreign country name
ing copies of those schedules that did not change
in the “Foreign country” fi eld. This is a Postal Service
from the original fi ling.
requirement.
E. Do not submit a copy of your original return with
Filing Period
your amended return.
File using the 2013 return for calendar year 2013 and
Federal Form 8886
fi scal or short years beginning in 2013. If the return is for
If you fi led federal form 8886, Reportable Transaction
a fi scal year or a short tax year (less than 12 months),
Disclosure Statement, with the IRS, enter an “X” at the
fi ll in the tax year end date at the top of the form using
top right side of your TC-41, where indicated.
the format mm/yy.
Amended Return
1. Type of Return
To amend a previously fi led return, use the tax forms and
Enter the code that describes the entity fi ling the return.
instructions for the year you are amending. You can get
The type of return must match the type of entity indicated
prior year forms and instructions at tax.utah.gov/forms.
in part A of federal Form 1041. For pooled income funds,
enter H (charitable trust).
Amend your return if you discover an error on your Utah
or federal return after it is fi led; or your federal return is
Bankruptcy Estate See instructions beginning on page
audited or adjusted by the IRS and the audit or adjustment
20 on how to compute the Utah tax on the TC-41C.
affects your Utah return. You must amend your Utah return
Federal Form 1041-QFT See the general instructions
within 90 days of the IRS’s fi nal determination. Contact the
on page 31 to fi le a Utah return.
Tax Commission if you are unsure whether or not your Utah
taxes are affected by an audit or adjustment.
Electing Small Business Trust (ESBT) Report federal
taxable income on line 4 and the separate small busi-
To qualify for a refund or a credit, you must fi le an amend-
ness trust portion of the taxable income on TC-41A, Part
ed return by the later of three years after the original
1, code 58.
return was due or two years from the date the tax was
paid. (A return fi led before the due date is considered
2. Status Code of Estate or Trust
fi led on the due date.)
Enter the code “R” for a resident estate or trust, “N” for a
How to Amend a 2013 Utah Fiduciary Tax Return
nonresident estate or trust, or “P” for a part-year resident
A. At the top center of page 1 of TC-41 in the “Amended
estate or trust. See the General Instructions to determine if
Return” box, enter the code number that best corre-
the estate or trust is a resident or nonresident entity.
sponds to your Reason for Amending. See codes
3. Nonresident Benefi ciaries
below.
If any benefi ciary of the estate or trust is not a Utah
Reason-for-Amending Codes (enter on return)
resident, enter an “X” in the box. If all benefi ciaries are
1 You fi led an amended return with the IRS. Attach a
residents of Utah, leave the box blank.
copy of your amended federal return. (If amending
Resident Defi ned
for a net operating loss, do not use code 1, use
code 4 - see below.)
An estate or trust benefi ciary is a Utah resident if:
2 You made an error on your Utah return. Attach an
1. Domiciled in Utah for the entire year, even if temporar-
explanation of the error.
ily outside of Utah for an extended period of time;
3 Your federal return was changed by an IRS audit or
2. Domiciled in Utah for any period of time during the
adjustment and it affects your Utah return. Attach
taxable year, but only for the duration of that period;
a copy of the IRS adjustment.
or
4 You had a net operating loss. Utah treats net op-
erating losses the same as the federal return. If
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