Tc-40 Forms And Instructions - Individual Income Tax (Page 11 of 31) in pdf

•

Clean Fuel Vehicle Credit

value. The reduced rate does not apply to alcoholic beverages

•

Historic Preservation Credit

or tobacco. See Tax Commission Publication 25, at tax.utah.

•

Enterprise Zone Credit

gov/forms for more information.

•

Low-Income Housing Credit

•

Recycling Market Development Zone Credit

Worksheet for Computing Utah Use Tax on Line 31

•

Credit for Increasing Research Activities in Utah

1. Amount of purchases (except grocery food)

•

Carryover Credit for Machinery and Equipment Used to Conduct

subject to use tax

$___________

Research

2. Use tax rate (decimal from chart)

x.__ __ __ __

•

Credit for Income Tax Paid to Another State

•

Live Organ Donation Expenses Credit

3. Multiply line 1 by line 2

$___________

•

Renewable Residential Energy Systems Credit

4. Amount of grocery food purchases

•

Combat Related Death Credit

subject to use tax

$___________

•

Veteran Employment Tax Credit

5. Multiply line 4 by 3% (.03)

$___________

See instructions for TC-40A, Part 4, and an explanation of

6. Add line 3 and line 5

$___________

each nonapportionable nonrefundable credit beginning on

7. Credit for sales tax paid to another state on

page 20 of these instructions.

use tax purchases

$(__________)

8. Use tax due (subtract line 7 from line 6)

27. Subtract Line 26 from Line 25

Nonapportionable nonrefundable credits cannot exceed your

Use Tax Rate Chart (Effective Dec. 31, 2012)

tax liability. If the total credits on line 26 is more than or equal

.0595

Beaver County

.0595

Morgan County

to the tax on line 25, enter "0."

.0695

Beaver City

.0595

Piute County

.0595

Box Elder County

.0595

Rich County

.0650

Brigham City, Perry,

.0755

Garden City

28. Voluntary Contributions

.0685

Salt Lake County

Willard

Enter on line 28 the total of your voluntary contributions from

.0695

Snowville

.0705

South Salt Lake

.0630

Cache County

.0835

Alta

Part 4 of the TC-40, page 3. The contributions will add to your

.0655

Cache Valley Transit,

.0595

San Juan County

tax due or reduce your refund. Once made, you cannot change

Hyde Park, Lewiston,

.0635

Blanding, Monticello

.0595

Sanpete County

a contribution on an amended return.

Millville

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

N. Logan, Providence,

Gunnison, Mt. Pleasant

29. Amended Return Only - Previous

Richmond, River

.0595

Sevier County

Refund

.0605

Aurora, Redmond

Heights, Smithﬁ eld

.0595

Carbon County

.0635

Richﬁ eld, Salina

This line is only for an amended return. Enter the total of all

.0625

Wellington

.0605

Summit County

refunds, credits, and offsets of state income tax received for

.0635

Price

.0635

Snyderville Basin Transit

.0695

Daggett County

.0745

Park City

the tax year being amended. Do not include refund interest.

.0595

Tooele County

.0650

Davis County

.0660

Bountiful, Centerville,

.0625

Erda, Grantsville,

30. Recapture of Low-Income Housing

N. Salt Lake, W. Boun-

Lakepoint, Lincoln,

tiful, Woods Cross

Stansbury Park

Credit

.0595

Duchesne County

.0635

Tooele City

If you claimed the Utah low-income housing credit in a previous

.0605

Uintah County

.0605

Duchesne City

.0635

Roosevelt

.0635

Naples, Vernal

year and then disposed of the building or an ownership interest,

.0595

Emery County

.0675

Utah County

or if the qualiﬁ ed basis of the building has decreased, you

.0775

Green River

.0685

Cedar Hills, Orem

may have to recapture the credit. See form TC-40LIC for

.0695

Garﬁ eld County

.0595

Wasatch County

.0625

Heber

.0795

Boulder, Panguitch,

instructions.

Tropic

.0705

Independence

.0805

Bryce Canyon

.0735

Midway, Park City East

31. Utah Use Tax

.0595

Grand County

.0595

Washington County

.0625

Hurricane, Ivins, La

.0785

Moab

You must pay use tax on all taxable items bought for storage,

.0595

Iron County

Verkin, St. George,

use or consumption in Utah during the ﬁ ling year, if sales and

.0605

Cedar City

Santa Clara,

use tax was not paid to the seller at the time of purchase. This

.0785

Brian Head

Washington City

.0595

Juab County

.0755

Springdale

includes Internet and catalog purchases. If you ﬁ le a Utah sales

.0595

Wayne County

.0620

Santaquin South

tax return, include the use tax on that form. If you do not ﬁ le a

.0625

Nephi

.0685

Weber County

.0695

Kane County

.0705

Falcon Hill Riverdale,

Utah sales tax return, report the use tax on line 31 of TC-40.

.0795

Kanab, Orderville

Riverdale

.0595

Millard County

You may take a credit for sales or use tax paid to another state

(but not a foreign country). If the other states' tax rate is lower

32. Total Tax, Use Tax and Additions to Tax

than Utah's, you must pay the difference. If the other states' tax

Add lines 27 through 31.

rate is more than Utah's, no credit or refund is given. If sales

tax was paid to more than one state, complete the worksheet

33. Utah Income Tax Withheld

on this page for each state. Add lines 8 on all worksheets and

You MUST enter your UTAH TAX WITHHELD on this line.

enter the total on line 31.

Complete TC-40W, Part 1 listing each W-2 and 1099 with Utah

Sales and use tax rates vary throughout Utah. Use the chart on

withholding tax. The total Utah withholding tax on the TC-40W,

this page to get the rate for the location where the merchandise

Part 1 must equal the amount entered on line 33. If you have

was delivered, stored, used, or consumed. Use the county tax

more than four withholding forms, use additional TC-40Ws.

rate if the city is not listed.

See detailed instructions and examples on page 26.

Grocery food bought through the Internet or a catalog is taxed at

Keep withholding forms with your records. Do not attach

3%. The grocery food must be sold for ingestion or chewing by

them to your return. Processing may be delayed or the

humans and consumed for the substance’s taste or nutritional

withholding tax credit disallowed if you do not complete

the TC-40W, Part 1 with all required information.

Tc-40 Forms And Instructions - Individual Income Tax Page 11

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