Instructions For Individual Income Tax Return (Tc-40)

Part 1 must equal the amount entered on line 33. If you have

The mineral production company on form TC-675R must

more than four withholding forms, use additional TC-40Ws.

provide the following information to you:

See detailed instructions and examples on page 26.

1. The company's federal employer identiﬁ cation number

(EIN),

Keep withholding forms with your records. Do not attach

2. The company's Utah mineral production withholding account

them to your return. Processing may be delayed or the

number, and

withholding tax credit disallowed if you do not complete

3. Your share of the mineral production withholding tax.

the TC-40W, Part 1 with all required information.

Keep all TC-675Rs and Utah Schedule K-1(s) with your records.

Use Tax Rate Chart (Effective Dec. 31, 2013)

Do not attach them to your Utah return. Processing may be

.0595

Beaver County

.0595

Piute County

delayed or the mineral production withholding tax credit

.0695

Beaver City

.0595

Rich County

disallowed if you do not complete the TC-40W, Part 2 with all

.0755

Garden City

.0595

Box Elder County

.0650

Brigham City, Perry,

.0685

Salt Lake County

required information.

Willard

.0705

South Salt Lake

See instructions for TC-40W, Part 2 on page 27.

.0695

Snowville

.0835

Alta

.0630

Cache County

.0595

San Juan County

.0635

Blanding, Monticello

.0655

Cache Valley Transit,

37. Amended Return Only - Previous

Hyde Park, Lewiston,

.0595

Sanpete County

Payment

Millville

.0605

Centerﬁ eld, Mayﬁ eld

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

Use this line only for an amended return. Enter the total tax

N. Logan, Providence,

Mt. Pleasant

paid with the original return plus any later tax payments for

.0635

Gunnison

Richmond, River

the tax year being amended. Do not include on this line any

Heights, Smithﬁ eld

.0595

Sevier County

.0595

Carbon County

.0605

Aurora, Redmond

penalty, interest or fees paid on the previous return.

.0625

Wellington

.0635

Richﬁ eld, Salina

.0605

Summit County

.0635

Price

38. Refundable Credits

.0695

Daggett County

.0635

Snyderville Basin Transit

.0650

Davis County

.0745

Park City

The following refundable credits are entered on TC-40A, Part

.0660

Bountiful, Centerville,

.0595

Tooele County

5. Enter the sum of all refundable credits on line 38 of TC-40.

N. Salt Lake, W. Boun-

.0625

Erda, Grantsville,

•

Lakepoint, Lincoln,

tiful, Woods Cross

Renewable Commercial Energy Systems Tax Credit

.0595

Duchesne County

Stansbury Park

•

Targeted Business Tax Credit

.0605

Duchesne City

.0635

Tooele City

•

Special Needs Adoption Credit

.0635

Roosevelt

.0605

Uintah County

.0595

Emery County

.0635

Naples, Vernal

•

Agricultural Off-highway Gas/Undyed Diesel Credit

.0675

Utah County

.0775

Green River

•

Farm Operation Hand Tools Credit

.0695

Garﬁ eld County

.0685

Cedar Hills, Orem

.0795

Boulder, Panguitch,

.0595

Wasatch County

See instructions for TC-40A, Part 5, and an explanation of each

Tropic

.0625

Heber

refundable credit beginning on page 24 of these instructions.

.0805

Bryce Canyon

.0705

Independence

.0735

Midway

.0595

Grand County

.0785

Moab

.0785

Park City East

39. Total Withholding and Refundable

.0595

Iron County

.0595

Washington County

Credits

.0605

Cedar City

.0625

Hurricane, Ivins, La

Verkin, St. George,

.0795

Brian Head

Add lines 33 through 38.

.0595

Juab County

Santa Clara,

.0620

Santaquin South

Washington City

40. Tax Due

.0625

Nephi

.0755

Springdale

.0695

Kane County

.0595

Wayne County

If line 32 is more than line 39, subtract line 39 from line 32.

.0685

Weber County

.0795

Kanab, Orderville

This is the tax you owe.

.0595

Millard County

.0705

Falcon Hill Riverdale,

.0595

Morgan County

Riverdale

41. Penalty and Interest

34. Credit for Utah Income Tax Prepaid

If you are ﬁ ling your return or paying any tax late, you may owe

penalties and interest. Calculate your penalty and interest by

Prepayments include payments made with form TC-546, In-

using the Penalty and Interest Calculator at taxexpress.utah.

dividual Income Tax Prepayment Coupon, and any amount of

gov or by following the instructions in Pub 58, Utah Interest and

the previous year’s refund applied to your current tax liability.

Penalties at tax.utah.gov/forms. The Tax Commission will send

35. Pass-through Entity Withholding Tax

you a bill if you do not pay the penalties and interest with your

return, or the penalty and/or interest were calculated incorrectly.

Credit

(UC §59-10-1103)

PENALTIES: You may receive a penalty for not ﬁ ling your

You may claim credit for any Utah income tax withheld or paid

return on time and for not paying any tax due on time. The

on your behalf by a pass-through entity (partnership, LLC, LLP,

penalties are a percentage of the unpaid tax, based on the

S corporation or trust) to which you belong. Enter the withholding

number of days late. Instructions to calculate these penalties

tax claimed on TC-40W, Part 3 and bring the total over to line 35.

are at tax.utah.gov/billing/penalties-interest and in Pub 58,

Utah Interest and Penalties, at tax.utah.gov/forms. Include

Keep Utah Schedule K-1 issued by the pass-through entity and

these penalties on line 41, if applicable.

all other related documents with your records. Do not attach

them to your Utah return. Processing may be delayed or the

The penalty for underpaying an extension prepayment is 2% of

withholding tax credit disallowed if you do not complete TC-40W,

the unpaid tax per month of the extension period. If the return

Part 3 with all required information.

is not ﬁ led by the extension due date, failure to ﬁ le and pay

penalties will apply as if the extension had not been granted.

See instructions for TC-40W, Part 3 on page 27.

Also, include this penalty on line 41, if applicable.

36. Mineral Production Withholding Tax

There is no late ﬁ ling penalty (including on an amended return)

Credit

if you have no tax due on the return.

(UC §59-6-102(3))

INTEREST: Calculate interest from the due date (April 15,

List any Utah mineral production withholding tax from TC-

2014) to the date paid. The 2014 rate is 2%. Include this inter-

675R or Utah Schedule K-1 on TC-40W, Part 2 and enter

est on line 41, if applicable.

this total on your TC-40, page 2, line 36.

Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 12

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