Instructions For Individual Income Tax Return (Tc-40)

12. Federal Standard or Itemized

21. Qualiﬁ ed Exempt Taxpayers

Deductions

If your federal adjusted gross income is less than or equal to

the sum of your federal exemption amount and your federal

Enter the amount of your federal standard or itemized deductions,

whichever you claimed on your federal return.

standard deduction you are exempt from Utah income tax. For

this purpose, the federal standard deduction does not include

Itemized Deductions: If you itemized your deductions on your

the extra deductions for age, blindness, sales tax on new vehicle

federal return, enter that same amount on line 12. This amount

purchase, or disaster loss.

is found on federal form:

Complete the worksheet to see if you qualify.

1040,

line 40

1040NR,

line 38

1040NR-EZ,

line 11

Standard Deduction: If you used the standard deduction on

Qualiﬁ ed Exempt Taxpayer Worksheet for Line 21

your federal return, enter that same amount on line 12. This

1. Enter the federal adjusted gross income from:

1)_________

amount is found on federal form:

1040,

line 37

1040NR,

line 36

1040A,

line 21

1040NR-EZ,

line 10

1040,

line 40

1040A,

line 24

1040EZ,

line 4

1040EZ,

if you checked either box on line 5 of federal

2. Enter your standard deduction.

2)_________

form 1040EZ, enter the amount from line E of the

Note: If your standard deduction was limited, enter

worksheet on the back of form 1040EZ. If you are

the amount allowed on your federal return. Federal

single and did not check a box on line 5, enter $6,100.

1040NR and 1040NR-EZ ﬁ lers, enter "0." Otherwise,

see the following for your ﬁ ling status.

If you are married ﬁ ling joint and did not check a box

on line 5, enter $12,200.

Single:

Enter $6,100 (if you ﬁ led federal form

1040EZ and checked the box on line 5, enter

13. Total Exemptions and

the amount from line E on back of your 1040EZ form)

Standard/Itemized Deductions

Head of Household:

Enter $8,950

Add line 11 and line 12.

Married ﬁ ling joint:

Enter $12,200 (if you ﬁ led federal

form 1040EZ and checked either box on line 5, enter

the amount from line E on back of your 1040EZ form)

14. State Income Tax Deducted on 2013

Married ﬁ ling separate:

If your spouse did not itemize,

Federal Schedule A

enter $6,100. If your spouse itemized, enter "0."

If you did not itemize your deductions on federal form

Qualifying widow(er):

Enter $12,200

1040 Schedule A, leave this line blank.

3. Enter your exemption amount from:

3)_________

If you claimed any state and local income tax paid as an item-

ized deduction on federal form 1040, Schedule A, line 5, enter

1040,

line 42

1040NR,

line 40

1040A,

line 26

1040NR-EZ,

line 13

that amount on line 14. Do not enter any sales tax entered

1040EZ,

if you checked either box on line 5, enter the

on Schedule A, line 5.

amount from line F on back of your 1040EZ form.

If you are single and did not check a box on line 5, enter

Nonresident Aliens: If you claimed any state or local tax paid

$3,900. If you are married ﬁ ling jointly and did not check a

as an itemized deduction, enter the amount from your federal

box on line 5, enter $7,800.

form 1040NR, Schedule A, line 1, or the amount deducted

4. Add lines 2 and 3

4)_________

as itemized deductions on federal form 1040NR-EZ, line 11.

5. Subtract line 4 from line 1. If the amount is

15. Total Exemptions and Federal

less than zero, enter "0."

5)_________

Deductions

If the

amount on line 5 of this worksheet is more than

zero, leave

the box on TC-40, line 21 blank and go to line 22.

Subtract line 14 from line 13.

If the

amount on line 5 of this worksheet is

zero, you are exempt

16. Initial Credit Before Phase-out

from Utah income tax. Enter "X" in the box on TC-40, line 21 and enter

"0" on line 22. Then complete the balance of the return.

Multiply line 15 by 6% (.06).

17. Base Phase-out Amount

22. Utah Income Tax

Enter the following base phase-out amount determined by

Subtract the taxpayer tax credit on line 20 from the tax

your ﬁ ling status shown on line 1.

calculated on line 10. If the result is zero or less, enter "0."

Filing Status

Base Amount

If you qualiﬁ ed as exempt from Utah tax (see worksheet for

1 - Single

$13,363

line 21 on this page) and checked the box on line 21, enter "0."

2 - Married ﬁ ling jointly

$26,726

3 - Married ﬁ ling separately $13,363

____ TC-40, Page 2 ____

4 - Head of household

$20,045

5 - Qualifying widow(er)

$26,726

23. Tax from Page 1

18. Income Subject to Phase-out

The Utah income tax shown on line 22 on page 1 is entered

Subtract line 17 (the base phase-out) from line 9 (Utah taxable

on line 23 on page 2.

income). If the result is zero or less, enter "0."

24. Apportionable Nonrefundable Credits

19. Phase-out Amount

Apportionable nonrefundable credits can reduce your

Multiply line 18 by 1.3% (.013). This is the credit phase-out

income tax to zero, but cannot result in a refund.

amount.

The following apportionable nonrefundable credits are

entered on TC-40A, Part 3. Enter the sum of all apportionable

20. Taxpayer Tax Credit

nonrefundable credits on line 24 of TC-40.

Subtract the phase-out amount on line 19 from the initial credit

on line 16. If the result is zero or less, enter "0."

Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 10

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