Instructions For Individual Income Tax Return (Tc-40)

TC-40 - General Instructions

What’s New

not paid by the due date, you may be subject to penalties and

interest. (See Penalties and Interest instructions on page 3.)

•

Filing status for married same-sex couples.

Updated

Jan. 16, 2014: For the 2013 ﬁ ling year, married same-sex

Utah does not require quarterly estimated tax payments.

couples who ﬁ le a joint federal return may also ﬁ le a joint

You can prepay at any time by sending your payment with

Utah return. These instructions supersede instructions

form TC-546, Individual Income Tax Prepayment Coupon,

issued by the Tax Commission on October 9, 2013. See

or by paying online at taxexpress.utah.gov. See additional

page 6.

instructions below.

•

Special Needs Adoption Credit.

The refundable credit for

Extension of Time to File

adopting children with special needs has been expanded to

all adoption orders issued by a court of competent jurisdic-

There is NO extension of time to pay your taxes – only

tion and limited to $1,000 per return. See more details on

to ﬁ le your tax return.

page 24.

You automatically get an extension of up to six months to ﬁ le

•

New Voluntary Contributions.

Three new voluntary

your return. Utah does not have an extension form. However,

contributions have been added for this year: Invest More

penalties will be assessed if you have not met the prepayment

for Education Account, Youth Development Organization

requirements by the original due date (see next paragraph).

Account, and Youth Character Organization Account. See

more details on each of these accounts on page 13.

See Penalties and Interest instructions on page 3. All extension

returns must be ﬁ led by October 15, 2014.

Volunteer Income Tax Assistance (VITA)

Prepayment Requirements for Filing

VITA volunteers provide free tax preparation service to low-

income and elderly taxpayers. Some VITA sites can ﬁ le elec-

Extension

tronically. Call 2-1-1 to ﬁ nd the closest VITA site.

You must prepay by the original due date:

• 90% of your 2013 Utah tax due (TC-40 line 27 plus line 30);

Federal Earned Income Tax Credit (EITC)

• 100% of your 2012 Utah tax liability (TC-40 line 27 plus

The federal earned income tax credit is a refundable federal (not

line 30 of your 2012 Utah return); or

Utah) tax credit for certain people who work and have earned

• 90% of your 2013 Utah tax due if you did not have a Utah

income. The credit can mean a larger refund or a reduction in

tax liability in 2012 or if this is your ﬁ rst year ﬁ ling.

your federal tax.

You may prepay through withholding (W-2, TC-675R, 1099-R,

Check the IRS website at irs.gov/eitc, or call the IRS at

etc.), payments applied from previous year refunds, tax credits

1-800-829-1040 to see if you qualify.

and credit carryovers, or payments made by the tax due date

using form TC-546, Individual Income Tax Prepayment Coupon,

Who Must File

or online at taxexpress.utah.gov. Interest is assessed on

1. Every Utah resident or part-year resident who must ﬁ le a

unpaid tax from the original ﬁ ling due date until the tax is paid

federal income tax return;

in full. Penalties may also apply.

2. Every nonresident with income from Utah sources who must

ﬁ le a federal return; and

Where to File

3. Taxpayers wanting a refund of any income tax overpaid.

You can ﬁ le and pay your Utah taxes electronically at

taxexpress.utah.gov.

If you must ﬁ le a Utah return, ﬁ rst complete your federal return,

even if you don't have to ﬁ le with the IRS. You need the federal

If ﬁ ling on paper, mail your return and payment (with the

return information to complete your Utah return.

TC-547, Individual Income Tax Return Payment Coupon) to

Income Tax Exemption:

You may be exempt from Utah

the payment mailing address shown on page 1.

individual income tax if your federal adjusted gross income

What to Attach and What to Keep

is less than the sum of your federal standard deduction and

federal personal exemptions amount for the taxable year. See

Include the following with your TC-40 and also keep a copy

with your tax records.

instructions for line 21 on page 8.

•

Utah Schedules:

Attach all applicable schedules (TC-40

Nonresident Filing Exemption:

A nonresident whose only

page 3, TC-40A, TC-40B, TC-40C, TC-40S, and TC-40W).

Utah source of income is from a partnership or S corporation or

•

Other Adjustments:

Attach an explanation for any equitable

trust (or other pass-through entity) and who had Utah income

adjustment entered on TC-40A, Part 1, code 69 or Part 2,

tax withheld by the partnership, S corporation, trust or other

code 79.

pass-through entities on the Utah income, and does not seek

•

Other Forms:

Attach a copy of federal form 8379 to the front

to claim a Utah tax credit, is not required to ﬁ le a Utah return.

of your joint Utah return if claiming injured spouse provisions

and a joint refund is expected to be applied (offset) to a past-

When to File and Pay

due Utah tax obligation of the other spouse. Attach a Utah

You must ﬁ le your return and pay any income tax due:

TC-131 (and complete TC-40, page 3, Part 1) if claiming

1. By April 15, 2014, if you ﬁ le on a 2013 calendar year basis

a refund for a deceased taxpayer. Also, attach a Utah TC-

(tax year ends December 31, 2013); or

40LIS if you are a building project owner of a low-income

2. By the 15th day of the fourth month after the ﬁ scal year

housing unit.

ends, if you ﬁ le on a ﬁ scal year basis. If the due date falls

•

Tax Due:

If you have an amount due on the return, pay

on a Saturday, Sunday or legal holiday, the due date is the

online at taxexpress.utah.gov. Or submit form TC-547,

next business day.

Individual Income Tax Return Payment Coupon (see

All Utah income taxes for the tax year must be paid by the due

page 28), and your check or money order along with

date. If your return is not ﬁ led on time or all income tax due is

the return.

Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 4

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