Tc-40 Forms And Instructions - Individual Income Tax Page 24
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Complete and attach form TC-40S, Credit for Income Tax Paid
For more information contact:
to Another State. If there are two or more states, use separate
Utah Offi ce of Energy Development (OED)
calculations for each state. See examples at incometax.utah.
Box 144845
gov/credits/taxes-paid-to-other-states. Carry the sum of the
Salt Lake City, UT 84114-4845
credits from TC-40S, line 7 to TC-40A, Part 4, using code 17.
801-538-8718
energy.utah.gov
Do not use the state income tax withheld from form W-2 as
the tax paid to the other state. You must complete and fi le the
(25) Combat Related Death Tax Credit
other state's return to determine the tax amount paid. You may
(UC §59-10-1027)
have to provide additional information later to verify this credit.
If you are fi ling a return on behalf of a military service member
who died as a result of military service in a combat zone, you
Part-year residents rarely qualify for this credit. If you are
may claim a nonrefundable tax credit equal to the amount
domiciled in Utah for part of the year and domiciled in another
of the tax liability on the return attributable to the deceased
state for part of the year, you may only claim credit on the
service member.
portion of income:
1. Taxable in Utah,
To qualify for the credit, all of the following conditions must
2. Taxed also by the other state(s), and
be met:
3. Included in "Column A - Utah" income on form TC-40B.
1. The military service member must have been in an active
Part-year residents must prorate and enter the tax paid to the
or reserve component of the United States Army, Navy,
other state(s) on TC-40S, line 6. The credit only applies to the
Air Force, Marine Corps, or Coast Guard;
part of the tax paid on the income taxed in both states and
2. The combat related death must have occurred on or after
shown on line 1.
January 1, 2010;
3. The death must have occurred while the military service
Note: Any credit that is more than the tax liability may not be
member was serving in a combat zone, or be the result
carried back or forward.
of a wound, disease, or injury incurred while serving in a
Keep a signed copy of the other state's return and all related
combat zone; and
documents with your records.
4. The service must have been on or after the date declared
by the President of the United States by Executive Order
(19) Live Organ Donation Expenses Credit
as a combat zone, and on or before such designation is
(UC §59-10-1015)
terminated by the President.
You may claim a credit up to $10,000 of qualifi ed costs incurred
for donating human bone marrow, or any part of an intestine,
If the return is being fi led by a single individual (or married
kidney, liver, lung, or pancreas for transplanting in another
fi ling separately), the credit is equal to the tax liability shown
individual. Qualifi ed expenses include travel, lodging or a "lost
on line 22. Enter this amount on TC-40A, Part 4, using code 25
wage" if the expense was not reimbursed, and the organ was
If the return is being fi led as married fi ling jointly (deceased
donated by you or a dependent on your return.
service member and spouse), use the following calculation
Note: Any credit that is more than the tax liability may be car-
to determine the allowable credit.
ried forward for the next fi ve years.
Calculation of Combat Related Death Credit for Joint Return
Complete form TC-40T, Live Organ Donation Expenses Credit. Do
1. Adjusted gross income on joint federal return
$________
not send form TC-40T with your return. Keep the form and related
2. Federal adjusted gross income of deceased
documents with your records.
military member
$________
3. Allocated percentage - divide line 2 by line 1
_______
(21) Renewable Residential Energy Systems Credit
4. Amount of tax liability from TC-40, line 22
$________
(UC §59-10-1014)
5. Combat Related Death Credit - multiply
This credit is for reasonable costs, including installation, of
line 3 by line 4. Enter this amount on TC-40A,
a residential energy system that supplies energy to a Utah
Part 4, using code 25.
$________
residential unit. Additional residential energy systems or parts may
be claimed in following years as long as the total amount claimed
Note: You may use a different method of allocating the tax
does not exceed $2,000 per residential unit. If the residence is
liability if that method more accurately refl ects the deceased
sold to a non-business entity before claiming the tax credit, you
service member's tax liability.
may irrevocably transfer the right to the credit to the new owner.
(27) Veteran Employment Tax Credit
The principal portion of the system's lease payments may qualify
(UC §59-10-1031)
for the credit if the lessor irrevocably transfers the right to the
A non-refundable credit is available to taxpayers who hire a
credit to the new owner.
qualifi ed recently deployed veteran on or after January 1, 2012.
Get form TC-40E, Renewable Residential and Commercial
A qualifi ed recently deployed veteran is an individual who
Energy Systems Tax Credits, from the Utah Offi ce of Energy
was mobilized to active federal military service in an active
Development with their certifi cation stamp, verifying the credit
or reserve component of the United States Armed Forces,
is approved and showing the amount of the approved credit.
and received an honorable or general discharge within the
Do not send form TC-40E with your return. Keep the form and
two-year period before the employment begins.
all related documents with your records.
To qualify for the credit, the qualifi ed veteran must meet all of
Note: Any credit that is more than the tax liability may be
the following conditions:
carried forward for the next four years.
1. Have received an honorable or general discharge within
the two-year period before the employment begins;
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