Instructions For Individual Income Tax Return (Tc-40)

• Capital Gain Transactions Credit

29. Amended Return Only - Previous

• Retirement Tax Credit

Refund

• Utah Educational Savings Plan (UESP) 529 Plan Credit

This line is only for an amended return. Enter the total of all

• Medical Care Savings Account (MSA) Credit

refunds, credits, and offsets of state income tax received for

• Health Beneﬁ t Plan Credit

the tax year being amended. Do not include refund interest.

• Qualifying Solar Project Credit

• Gold and Silver Coin Sale Credit

30. Recapture of Low-Income Housing

Credit

See instructions for TC-40A, Part 3, and an explanation of

each apportionable nonrefundable credit beginning on page

If you claimed the Utah low-income housing credit in a previous

year and then disposed of the building or an ownership interest,

17 of these instructions.

or if the qualiﬁ ed basis of the building has decreased, you

25. Enter Tax

may have to recapture the credit. See form TC-40LIC for

Apportionable nonrefundable credits cannot exceed the tax

instructions.

liability on the return.

31. Utah Use Tax

FULL-YEAR RESIDENTS - Subtract the apportionable credits

Use tax is a tax on goods and taxable services purchased for

on line 24 from the tax on line 23 and enter the result on line

use, storage or other consumption in Utah during the taxable

25. Do not enter an amount less than zero. Complete the rest

year and applies only if sales tax was not paid at the time of

of the return.

purchase. If you purchased an item from an out-of-state seller,

NON OR PART-YEAR RESIDENTS – Subtract the apportion-

including Internet, catalog, radio and TV purchases, and the

able credits on line 24 from the tax on line 23 and enter the

seller did not collect sales tax on that purchase, you must pay

result on TC-40B, Non or Part-year Resident Schedule, line

the use tax directly to the Tax Commission. If you have a Utah

36. Do not enter an amount less than zero. Complete TC-40B,

sales tax license/account, include the use tax on your sales

enter the tax from TC-40B, line 37 on TC-40, page 2, line 25.

tax return. If you do not have a Utah sales tax license/account,

Complete the rest of the return.

report the use tax on line 31 of TC-40.

See detailed instructions for the TC-40B, Non and Part-year

You may take a credit for sales or use tax paid to another state

Resident Schedule on page 25.

(but not a foreign country). If the other states' tax rate is lower

than Utah's, you must pay the difference. If the other states' tax

26. Nonapportionable Nonrefundable

rate is more than Utah's, no credit or refund is given. If sales

Credits

tax was paid to more than one state, complete the worksheet

Nonapportionable nonrefundable credits can reduce

below for each state. Add lines 8 on all worksheets and enter

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

the total on line 31.

The following nonapportionable nonrefundable credits are

Worksheet for Computing Utah Use Tax on Line 31

entered on TC-40A, Part 4. Enter the sum of all nonapportion-

1. Amount of purchases (except grocery food)

able nonrefundable credits on line 26 of TC-40.

subject to use tax

$___________

•

At-Home Parent Tax Credit

2. Use tax rate (decimal from chart) (page 10)

x.__ __ __ __

•

Qualiﬁ ed Sheltered Workshop Cash Contribution Credit

•

Clean Fuel Vehicle Credit

3. Multiply line 1 by line 2

$___________

•

Historic Preservation Credit

4. Amount of grocery food purchases

•

Enterprise Zone Credit

subject to use tax

$___________

•

Low-Income Housing Credit

5. Multiply line 4 by 3% (.03)

$___________

•

Recycling Market Development Zone Credit

6. Add line 3 and line 5

$___________

•

Credit for Increasing Research Activities in Utah

•

Carryover Credit for Machinery and Equipment Used to Conduct

7. Credit for sales tax paid to another state on

use tax purchases

$(__________)

Research

•

Credit for Income Tax Paid to Another State

8. Use tax due (subtract line 7 from line 6)

•

Live Organ Donation Expenses Credit

•

Renewable Residential Energy Systems Credit

Sales and use tax rates vary throughout Utah. Use the chart on

•

Combat Related Death Credit

page 10 to get the rate for the location where the merchandise

•

Veteran Employment Tax Credit

was delivered, stored, used, or consumed. Use the county tax

rate if the city is not listed.

See instructions for TC-40A, Part 4, and an explanation of

each nonapportionable nonrefundable credit beginning on

Grocery food bought through the Internet or a catalog is taxed at

page 20 of these instructions.

3%. The grocery food must be sold for ingestion or chewing by

humans and consumed for the substance’s taste or nutritional

27. Subtract Line 26 from Line 25

value. The reduced rate does not apply to alcoholic beverages

Nonapportionable nonrefundable credits cannot exceed your

or tobacco. See Tax Commission Publication 25, at tax.utah.

tax liability. If the total credits on line 26 is more than or equal

gov/forms for more information.

to the tax on line 25, enter "0."

32. Total Tax, Use Tax and Additions to Tax

28. Voluntary Contributions

Add lines 27 through 31.

Enter on line 28 the total of your voluntary contributions from

33. Utah Income Tax Withheld

Part 4 of the TC-40, page 3. The contributions will add to your

You MUST enter your UTAH TAX WITHHELD on this line.

tax due or reduce your refund. Once made, you cannot change

a contribution on an amended return.

Complete TC-40W, Part 1 listing each W-2 and 1099 with Utah

withholding tax. The total Utah withholding tax on the TC-40W,

Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 11

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