Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 24
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gov/credits/taxes-paid-to-other-states. Carry the sum of the
(25) Combat Related Death Tax Credit
credits from TC-40S, line 7 to TC-40A, Part 4, using code 17.
(UC §59-10-1027)
If you are fi ling a return on behalf of a military service member
Do not use the state income tax withheld from form W-2 as
who died as a result of military service in a combat zone, you
the tax paid to the other state. You must complete and fi le the
may claim a nonrefundable tax credit equal to the amount
other state's return to determine the tax amount paid. You may
of the tax liability on the return attributable to the deceased
have to provide additional information later to verify this credit.
service member.
Part-year residents rarely qualify for this credit. If you are
To qualify for the credit, all of the following conditions must
domiciled in Utah for part of the year and domiciled in another
be met:
state for part of the year, you may only claim credit on the
portion of income:
1. The military service member must have been in an active
1. Taxable in Utah,
or reserve component of the United States Army, Navy,
2. Taxed also by the other state(s), and
Air Force, Marine Corps, or Coast Guard;
3. Included in "Column A - Utah" income on form TC-40B.
2. The combat related death must have occurred on or after
January 1, 2010;
Part-year residents must prorate and enter the tax paid to the
3. The death must have occurred while the military service
other state(s) on TC-40S, line 6. The credit only applies to the
member was serving in a combat zone, or be the result
part of the tax paid on the income taxed in both states and
of a wound, disease, or injury incurred while serving in a
shown on line 1.
combat zone; and
Note: Any credit that is more than the tax liability may not be
4. The service must have been on or after the date declared
carried back or forward.
by the President of the United States by Executive Order
as a combat zone, and on or before such designation is
Keep a signed copy of the other state's return and all related
terminated by the President.
documents with your records.
If the return is being fi led by a single individual (or married
(19) Live Organ Donation Expenses Credit
fi ling separately), the credit is equal to the tax liability shown
(UC §59-10-1015)
on line 22. Enter this amount on TC-40A, Part 4, using code 25
You may claim a credit up to $10,000 of qualifi ed costs incurred
for donating human bone marrow, or any part of an intestine,
If the return is being fi led as married fi ling jointly (deceased
kidney, liver, lung, or pancreas for transplanting in another
service member and spouse), use the following calculation
individual. Qualifi ed expenses include travel, lodging or a "lost
to determine the allowable credit.
wage" if the expense was not reimbursed, and the organ was
Calculation of Combat Related Death Credit for Joint Return
donated by you or a dependent on your return.
1. Adjusted gross income on joint federal return
$________
2. Federal adjusted gross income of deceased
Note: Any credit that is more than the tax liability may be car-
military member
$________
ried forward for the next fi ve years.
3. Allocated percentage - divide line 2 by line 1
_______
Complete form TC-40T, Live Organ Donation Expenses Credit. Do
4. Amount of tax liability from TC-40, line 22
$________
not send form TC-40T with your return. Keep the form and related
5. Combat Related Death Credit - multiply
documents with your records.
line 3 by line 4. Enter this amount on TC-40A,
Part 4, using code 25.
$________
(21) Renewable Residential Energy Systems Credit
(UC §59-10-1014)
Note: You may use a different method of allocating the tax
This credit is for reasonable costs, including installation, of
liability if that method more accurately refl ects the deceased
a residential energy system that supplies energy to a Utah
service member's tax liability.
residential unit. Additional residential energy systems or parts may
be claimed in following years as long as the total amount claimed
(27) Veteran Employment Tax Credit
does not exceed $2,000 per residential unit. If the residence is
(UC §59-10-1031)
sold to a non-business entity before claiming the tax credit, you
A non-refundable credit is available to taxpayers who hire
may irrevocably transfer the right to the credit to the new owner.
a qualifi ed recently deployed veteran in a taxable year that
The principal portion of the system's lease payments may qualify
begins on or after January 1, 2012.
for the credit if the lessor irrevocably transfers the right to the
A qualifi ed recently deployed veteran is an individual who
credit to the new owner.
was mobilized to active federal military service in an active
Get form TC-40E, Renewable Residential and Commercial
or reserve component of the United States Armed Forces,
Energy Systems Tax Credits, from the Utah Offi ce of Energy
and received an honorable or general discharge within the
Development with their certifi cation stamp, verifying the credit
two-year period before the employment begins.
is approved and showing the amount of the approved credit.
To qualify for the credit, the qualifi ed veteran must meet all of
Do not send form TC-40E with your return. Keep the form and
the following conditions:
all related documents with your records.
1. Have received an honorable or general discharge within
Note: Any credit that is more than the tax liability may be
the two-year period before the employment begins;
carried forward for the next four years.
2. Was collecting or was eligible to collect unemployment
benefi ts, or has exhausted their unemployment benefi ts
For more information contact:
within the last two years, under Title 35A, Chapter 4, Part
Utah Offi ce of Energy Development (OED)
4, Benefi ts and Eligibility;
Box 144845
3. Work for the taxpayer for at least 35 hours per week for
Salt Lake City, UT 84114-4845
not less than 45 of the 52 weeks following the veteran’s
801-538-8718
employment start date.
energy.utah.gov
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