TC-40S
Credit for Income Tax Paid to Another State
40308
Rev. 12/13
Your last name
Your social security number
Part-year residents rarely qualify for this credit.
Nonresidents do not qualify for this credit.
See instructions.
Part-year resident:
A taxpayer who is domiciled in Utah for part of the year and domiciled in a state, other than Utah, for part of the
year, may only claim credit on the portion of income: (1) subject to both Utah tax and tax in the other state, (2) received while domiciled
in Utah, and (3) included in “Column A-Utah Income” on TC-40B. Also see Part-Year Resident Defined on page 4 of instructions.
Enter the sum of the credits on TC-40A, Part 4 using code 17.
FIRST STATE
Enter only the portion of the federal adjusted
1.
Line 3 cannot be
gross income taxed by both Utah and the state of:
_________________________
.00
greater than 1.0000
2. Federal adjusted gross income from TC-40, line 4 (see line 4 instructions)
.00
3. Divide line 1 by line 2 and round to 4 decimal places. Do not enter a number greater than 1.0000.
.
_ _
_
_ _ _ _ _ _ _ _
_
_
_
_
4. Utah income tax from TC-40 line 22. Part-year residents, see instructions.
.00
5. Credit limitation - multiply line 4 by decimal on line 3
.00
6. Actual income tax paid to state shown on line 1.
Part-year residents must prorate the tax paid to another state. The credit only
.00
applies to the portion of the actual taxes paid on income shown on line 1
.00
7. Credit for tax paid to another state - lesser of line 5 or line 6, whichever is less
Keep a signed copy of the other state’s income tax return for your records.
SECOND STATE
Enter only the portion of the federal adjusted
1.
Line 3 cannot be
.00
gross income taxed by both Utah and the state of:
_________________________
greater than 1.0000
2. Federal adjusted gross income from TC-40, line 4 (see line 4 instructions)
.00
3. Divide line 1 by line 2 and round to 4 decimal places. Do not enter a number greater than 1.0000.
.
_ _
_
_ _ _ _ _ _ _ _
_
_
_
_
4. Utah income tax from TC-40 line 22. Part-year residents, see instructions.
.00
5. Credit limitation - multiply line 4 by decimal on line 3
.00
6. Actual income tax paid to state shown on line 1.
Part-year residents must prorate the tax paid to another state. The credit only
.00
applies to the portion of the actual taxes paid on income shown on line 1
.00
7. Credit for tax paid to another state - lesser of line 5 or line 6, whichever is less
Keep a signed copy of the other state’s income tax return for your records.
THIRD STATE
Enter only the portion of the federal adjusted
1.
Line 3 cannot be
.00
gross income taxed by both Utah and the state of:
_________________________
greater than 1.0000
2. Federal adjusted gross income from TC-40, line 4 (see line 4 instructions)
.00
3. Divide line 1 by line 2 and round to 4 decimal places. Do not enter a number greater than 1.0000.
.
_ _
_
_ _ _ _ _ _ _ _
_
_
_
_
4. Utah income tax from TC-40 line 22. Part-year residents, see instructions.
.00
5. Credit limitation - multiply line 4 by decimal on line 3
.00
6. Actual income tax paid to state shown on line 1.
Part-year residents must prorate the tax paid to another state. The credit only
.00
applies to the portion of the actual taxes paid on income shown on line 1
.00
7. Credit for tax paid to another state - lesser of line 5 or line 6, whichever is less
Keep a signed copy of the other state’s income tax return for your records.
Use additional forms, TC-40S, if claiming credit for more than three states.
Enter the total of the amounts from all lines 7 on TC-40A, Part 4, using code 17.
Submit page only if data entered.
Attach completed schedule to your 2013 Utah income tax return.