Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 8
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TC-40 - Line-by-Line Instructions
____ TC-40, Page 1 ____
2b. Enter “1” if you claim your spouse as an exemption on your
federal return. Enter "0" if someone else, such as a parent,
Amended Return
is claiming your spouse as their dependent on their federal
return. Enter "0" if you checked "Spouse" on line 5 of your
If you are amending a previously fi led return, enter the code
1040EZ.
at the top of the TC-40 where indicated. See amended return
2c. Enter the number of dependents you are claiming on line
instructions on page 5. If this return is not an amended return,
6c of the federal return 1040 or 1040A.
leave this fi eld blank.
2d. Enter the number of dependents with a disability exemp-
Name, Address, Social Security Number
tion you are claiming. Complete form TC-40D, Dependent
Your social security number(s) and name(s) must match your
with a Disability Exemption, for each dependent claimed
social security card(s). Print your social security number(s),
each year (see explanation below). Do not send form
name(s), mailing address, and 10-digit telephone number
TC-40D with your return. Keep the form and all related
(without brackets or hyphens), in the spaces provided. If fi ling
documents with your records.
married jointly or separately, enter the spouse’s name and
2e. Add all exemptions on lines 2a through 2d and enter the
social security number also. Enter social security numbers
total.
in the same order your names appear on the form.
Dependent with a Disability Exemption Qualifi cation
(UC §59-10-1018)
SOCIAL SECURITY NUMBER DISCLOSURE
Everyone fi ling a Utah individual income tax return must provide
Dependent Child with a Disability
his or her social security number according to Utah law. The
A dependent child with a disability is:
social security number is used as the account number on the
1. An individual 2 years of age or younger who is claimed as
State’s system. All information on the income tax return is
a dependent on the taxpayer’s federal individual tax return
confi dential and protected from unauthorized disclosure by
for the year; and
federal and state laws.
2. Identifi ed under guidelines of the Department of Health
as qualifi ed for Baby Watch Early Intervention Program
ZIP CODE
for Infants and Toddlers.
Enter your Zip Code with the "plus four" at the end, without
a hyphen.
For additional information, contact the Utah Department of
Health, Baby Watch Early Intervention Program for Infants and
FOREIGN ADDRESS
Toddlers, PO Box 144720, Salt Lake City, UT 84114-4720,
If your address is in a foreign country, enter the mailing ad-
telephone 801-584-8226 or 1-800-961-4226.
dress where indicated. Enter the foreign city, state/province
Eligible Student with a Disability
and postal code in the City fi eld. Abbreviate if necessary. Leave
An eligible student with a disability is:
the State and Zip Code fi elds blank. Enter only the foreign
1. An individual 21 years of age or younger who is claimed
country name in the "Foreign country" fi eld. This is a Postal
as a dependent on the taxpayer’s federal individual tax
Service requirement.
return for the year;
DECEASED TAXPAYER
2. Not the taxpayer or the taxpayer’s spouse;
If you are fi ling for a taxpayer who died, enter the deceased
3. Determined eligible by an IEP team under State Board of
individual's name and social security number and your
Education special education rules under Title 63G, Chapter
mailing address and telephone number. Enter the deceased
3, Utah Administrative Rulemaking Act as having a dis-
taxpayer's date of death on TC-40, page 3, Part 1 if the
ability classifi ed as autism, deafness, developmental delay,
taxpayer or spouse died in 2013 or 2014. See additional
dual sensory impairment (deaf/blind), hearing impairment,
instructions on page 12.
intellectual disability, multi-disability, orthopedic impairment,
other health impairment, traumatic brain injury, or visual
1. Filing Status
impairment;
Enter the code that matches the fi ling status from your federal
4. Not receiving residential services from the Division of
return:
Services for People with Disabilities created under Sec-
1040 and 1040A,
lines 1 through 5
tion 62A-5-102 or a school established under Title 53A,
1040EZ,
no federal fi ling status listed. Select fi ling status
Chapter 25b, Utah Schools for the Deaf and the Blind; and
code 1 or 2, whichever applies.
5. Enrolled in an public education program for students with
Same-sex Married Couples
disabilities authorized under Section 53A-15-301, or is a
For the 2013 fi ling year, married same-sex couples who fi le
recipient of a scholarship awarded under Title 53A, Chapter
a joint federal return may also fi le a joint Utah return. This
1a, Part 7, Carson Smith Scholarships for Students with
applies to all same-sex couples married before the end of
Special Needs Act.
2013, regardless of where the marriage occurred. For more
Questions concerning qualifi ed students may be directed
information see incometax.utah.gov.
to your local school district or charter school, local school,
or the Utah State Offi ce of Education, 250 East 500 South,
2. Exemptions
PO Box 144200, Salt Lake City, UT 84114-4200, telephone
On lines 2a through 2c, enter the same number of
801-538-7587.
exemptions claimed on your federal return.
Dependent Adult with a Disability
2a. Enter “1” if you claim your own exemption on your federal
A dependent adult with a disability is:
return. Enter "0" if someone else, such as a parent, is
1. An individual 18 years of age or older who is claimed as a
claiming you as their dependent on their federal return.
dependent on the taxpayer’s federal individual tax return
Enter "0" if you checked "You" on line 5 of your 1040EZ.
for the year;
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