Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 14
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3012
Paid Preparer Requirements
Taxpayer. Check the third box on TC-40, page 3, Part 1 and
A paid preparer must enter his or her name, address, and
attach TC-131 to the tax return.
PTIN in the section below the taxpayer's signature.
Part 2 - Fiscal Year End Date
Preparer Electronic Filing Requirements
If you fi le your return on a fi scal year basis (a 12-month period
(UC §59-10-514.1)
ending on the last day of any month except December), enter
If a preparer (or two or more preparers affi liated together
your fi scal year-end date. Enter the two-digit month and the
in the same establishment) prepared over 100 returns in
two-digit year, e.g., 06/14 for June 2014.
a prior calendar year, the preparer(s) must submit all their
Utah individual income tax returns electronically. Exceptions
You must use the tax forms for the year in which your fi scal
apply for taxpayers who choose not to fi le electronically and
year begins. For example, if your fi scal year is July 1, 2012
for undue hardship on the preparer in conforming to this
through June 30, 2013, you must use the 2012 Utah return
provision (see form TC-831).
to fi le for that fi scal year.
Preparer Penalties
See specifi c fi scal year instructions at incometax.utah.gov/
(UC §59-1-401(11))
topics/fi scal-year-fi ling.
The person who prepares, presents, procures, advises, aids,
assists, or counsels another on a return, affi davit, claim,
If you are a calendar year fi ler (your tax year ends on December
or similar document administered by the Tax Commission,
31st, like most taxpayers), leave this fi eld blank.
and who knows or has reason to believe it may understate
Part 3 - Federal Form 8886
a tax, fee or charge is subject to both a civil penalty ($500
per document) and criminal penalties (second degree felony
If you fi led federal form 8886, Reportable Transaction Disclosure
with a fi ne from $1,500 to $25,000).
Statement, with the IRS, enter an "X" in Part 3.
Attachments to Return
Part 4 - Voluntary Contributions
See the instructions on what to attach to your Utah return
You may contribute to any of the following approved causes.
on page 2.
Contributions will add to your tax due or reduce your refund.
Tax Due
Once made, you cannot change a contribution on an amended
If you owe tax and choose not to pay electronically, submit
return.
form TC-547 and your check or money order with the return.
Leave the entire Part 4 blank if you are not contributing to one
See form TC-547 on page 28 of these instructions.
or more of the accounts.
IRS
Write the code and amount of each contribution on the Part
All information on your return is compared to
4 lines. Total your contributions and enter the sum on line 28 of
information fi led with the IRS.
TC-40, page 2.
Each contribution is explained below.
____ TC-40, Page 3 ____
Codes for Contributions
Submit TC-40, page 3 ONLY if you have entered information
01 Utah Nongame Wildlife Account
on the form. If the form is blank, do not submit it with your
02 Pamela Atkinson Homeless Account
Utah return.
03 Kurt Oscarson Children's Organ Transplant Account
05 School District and Nonprofi t School District Foundation
Part 1 - Deceased Taxpayer Information
09 Cat and Dog Community Spay and Neuter Program
A return must be fi led for a deceased individual who would
11 Canine Body Armor Account
have been required to fi le an income tax return. The personal
12 Invest More for Education Account
13 Youth Development Organization Account
representative, executor, administrator, legal representative,
14 Youth Character Organization Account
or surviving spouse must sign and fi le the fi nal return and any
other returns still due.
(01) Utah Nongame Wildlife Account
(UC §59-10-1305)
If you are fi ling the deceased taxpayer’s return as single, mar-
Contributions help fund preservation, protection, perpetuation,
ried separate, head of household, or qualifying widow(er) and
and enhancement of nongame wildlife species that are
they died in 2013 or 2014 before fi ling the tax return, enter
protected, endangered or threatened with extinction.
the taxpayer’s date of death (mm/dd/yy) on the fi rst line of
TC-40, page 3, Part 1.
For more information, contact:
Utah Division of Wildlife Resources
If you are the surviving spouse fi ling a joint return with the
1594 W North Temple, Suite 2110
taxpayer who died in 2013 or 2014 before fi ling the tax return,
Salt Lake City, UT 84116
enter the deceased taxpayer’s date of death (mm/dd/yy) on
801-538-4853
the TC-40, page 3, Part 1:
1. Line 1 if the deceased individual was the primary taxpayer
(02) Pamela Atkinson Homeless Account
shown on TC-40, page 1, or
(UC §59-10-1306)
2. Line 2 if the deceased individual was the spouse shown
Contributions help fund services and programs to help Utahns
on TC-40, page 1.
become self-suffi cient.
Write “DECEASED” in the signature block on TC-40, page
For more information, contact:
2 for the deceased taxpayer. If you are the surviving spouse
Housing and Community Development Division
fi ling a joint return, you must also sign the return in the space
Department of Workforce Services
indicated on page 2.
1385 S State Street
Salt Lake City, UT 84115
If you are not a surviving spouse and are claiming a refund
801-468-0148
for the deceased taxpayer, you must complete form TC-131,
Statement of Person Claiming Refund Due a Deceased
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