Form Tc-20 - Corporation Franchise Or Income Tax - 2012 Page 25
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26Schedule M – Corporations Included in
Combined Filings Instructions
Minimum Tax
Any corporation fi ling a combined report must complete
Schedule M if one or more of the subsidiaries or affi li-
Line a – Number of Corporations
ated corporations is incorporated, qualifi ed, or doing
business in Utah. Federal schedules are not acceptable
Enter on line “a” the total number of corporations incor-
as substitutes.
porated, qualifi ed and doing business in Utah (including
the parent corporation if incorporated, qualifi ed or doing
Use of any other form as a substitute for Schedule M is
business in Utah) that are listed on the Schedule M.
only acceptable with prior approval from the Tax Com-
mission. See Pub 99, Guidelines for Substitute and Cop-
Line b – Total Minimum Tax
ied Utah Tax Forms, online at tax.utah.gov/forms.
Multiply the number of corporations listed on line “a”
by $100 (the minimum tax). Also, enter this amount on
List only corporations incorporated, qualifi ed or doing
Schedule A, line 18b.
business in Utah. Corporations not listed on Schedule
M will not be considered to have met the Utah fi ling
requirements. Use the Schedule M Supplemental Sheet
if you need more space.
Page 23
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