Instructions For Individual Income Tax Return (Tc-40) - 2013 Page 9
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2. Not the taxpayer or the taxpayer’s spouse;
• Equitable Adjustments
3. Eligible for services under Title 62A, Chapter 5, Services
• Nonresident Active Duty Military Pay
for People with Disabilities; and
• State Tax Refund Distributed to Benefi ciary of Trust
4. Not enrolled in an education program for students with
• Nonresident Military Spouse Income
disabilities authorized under Section 53A-15-301.
See instructions for TC-40A, Part 2, and an explanation of
Questions may be directed to the Division of Services for
each subtraction from income beginning on page 16 of these
People with Disabilities, 195 N 1950 W, 3rd Floor, SLC, UT
instructions.
84116, telephone 801-538-4200; dspd.utah.gov.
9. Utah Taxable Income (Loss)
Form TC-40D is available at tax.utah.gov/forms or by calling
Subtract the total of lines 7 and 8 from line 6. This amount is
or writing the Tax Commission or one of the agencies noted
used to calculate the tax on line 10.
above.
10. Utah Tax Calculation
3. Election Campaign Fund
Multiply the Utah taxable income on line 9 by 5% (.05) and
(UC §59-10-1311)
enter the result on line 10. If the result is zero or less, enter "0."
If your Utah income tax liability on line 27 plus line 30 is $2 or
more ($4 if married fi ling jointly), you may contribute $2 to the
Taxpayer Tax Credit (lines 11 - 20)
campaign fund for any of the qualifi ed parties listed on the return.
(UC §59-10-1018)
If this is a joint return, your spouse may also contribute $2 to
You may be allowed a credit against your Utah tax based on
the party of his or her choice. This contribution will not reduce
the total of your Utah exemptions and adjusted federal itemized
your refund or increase the tax amount you owe.
deductions or standard deduction. The credit phases out for
income over a specifi c amount, based on fi ling status.
4. Federal Adjusted Gross Income
Enter your federal adjusted gross income (FAGI) from your
11. Exemption Amount
federal return:
(UC §59-10-1018(2)(b)(i))
1040,
line 37
1040NR,
line 36
The Utah personal exemption is $2,925.
1040A,
line 21
1040NR-EZ,
line 10
If your federal adjusted gross income on line 4 of your Utah
1040EZ,
line 4
return is less than or equal to the amount in the AGI TABLE
Nonresidents and part-year residents: Enter the full
below for your fi ling status, multiply $2,925 by the total number
amount of your federal adjusted gross income from your
of exemptions shown in box 2e and enter the result.
federal return (as noted above), not just your Utah income.
If your federal adjusted gross income on line 4 exceeds the
5. Additions to Income
amount in the AGI TABLE below for your fi ling status, you are
subject to a reduction in your exemption amount. Multiply your
The following additions to income are entered on TC-40A, Part 1.
federal exemption amount from form 1040 line 42, 1040A line
Enter the sum of all additions to income on line 5 of TC-40.
26, or 1040NR line 39 by 0.75 and enter the result.
• Lump Sum Distribution
• Medical Care Savings Account (MSA) Addback
AGI Table
Filing Status
$150,000
Married-separate
• Utah Educational Savings Plan (UESP) 529 Plan Addback
$250,000
Single
• Reimbursed Adoption Expenses Addback
$275,000
Head of household
• Child's Income Excluded from Parent's Return
$300,000
Married-joint or qualifying widow(er)
• Municipal Bond Interest
Note: If your federal adjusted gross income on line 4 exceeds
• Untaxed Income of a Resident Trust
the amount in the AGI TABLE and you claim a dependent
• Untaxed Income of a Nonresident Trust
with a disability exemption on line 2d, complete the following
• Equitable Adjustments
worksheet to determine your Utah exemption amount.
See instructions for TC-40A, Part 1, and an explanation of each
High Income Worksheet for Disabled Exemption
addition to income beginning on page 15 of these instructions.
1. Amount from federal form 1040 line 42,
6. Total Income
1040A line 26, or 1040NR line 40
$________
2. Number of exemptions from federal form 1040
Add line 4 and line 5.
or 1040A line 6d or 1040NR line 7d
________
7. State Tax Refund Included on Federal
3. Divide line 1 by line 2 and enter results
$________
Form 1040
4. Multiply the amount on line 3 by 75% (0.75)
________
5. Number of Utah exemptions on TC-40 line 2e
________
(UC §59-10-114(2)(c))
6. Multiply line 4 by line 5 and enter results
If you itemized your deductions on your 2012 federal form
Enter this Utah exemption amount on line 11
1040, enter the amount reported on your 2013 federal form
of TC-40
$________
1040, line 10. Otherwise leave this line blank.
8. Subtractions from Income
The following subtractions from income are entered on TC-
40A, Part 2. Enter the sum of all subtractions from income
on line 8 of TC-40.
• Interest from U. S. Government Obligations
• Native American Income
• Railroad Retirement Income
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