Tc-40 Forms And Instructions - Individual Income Tax Page 27
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3125
TC-40B - Non or Part-year Resident Schedule Instructions
Column B – Total Income and Adjustments:
TC-40B is used to calculate the Utah tax for a nonresident or
Enter on lines 1 through 15 the total income (loss) from all
a part-year resident.
sources as reported on your federal return, as noted on the
Residency Status
TC-40B.
• If a nonresident, enter the two-character home state postal
Enter on line 16 the total additions to income shown on TC-
abbreviation. If you are a resident of a foreign country (a
40A, Part 1.
foreign national or citizen), enter "NA" in the home state
abbreviation fi eld.
Enter on line 17 the total of lines 1 through 16.
• If a part-year resident, enter the date you established
Enter on lines 18 through 30 adjustments claimed on your
residency in Utah and the date such residency ended.
federal return, as noted on the TC-40B.
Enter dates in mm/dd/yy format.
Enter on line 31 the state tax refund included on line 10 of
Follow these steps to calculate your Utah tax.
federal form 1040.
1. Complete form TC-40, page 1, and page 2 through line 24.
2. Complete form TC-40B, Non or Part-Year Resident
Enter on line 32 the total subtractions from income shown on
Schedule.
TC-40A, Part 2.
Column A – Utah Income and Adjustments:
Enter on line 33 the total of lines 18 through 32.
Enter on lines 1 through 15 all income (loss) earned or received
If you have federal adjustments written in on line 36 of federal
from Utah sources while not a Utah resident, plus all income
form 1040, enter the description and amount of these adjust-
(loss) earned or received from all sources while a Utah resi-
ments on TC-40B on the line beneath line 32, and include the
dent (even if not from a Utah source), and which is included in
amount in the total on line 33.
income on the federal return.
3. Subtract line 33 from line 17 for both columns A and B and
Enter on line 16 only the additions to income attributable to
enter the result on line 34.
Utah and shown on TC-40A, Part 1. In the case of an addition
to income attributable to a Medical Savings Account addback,
Note: The amount on line 34 in column B must equal the
a Utah Educational Savings Plan addback, or reimbursed
Utah taxable income shown on TC-40, line 9.
adoption expenses addback, only include the addition in the
4. Divide the total on line 34 column A by the total on line 34
Utah column to the extent it was previously subtracted from
column B, and enter the result on line 35. Round the result
Utah taxable income. Include in the Utah column an equitable
to four decimal places. Do not enter a decimal greater than
adjustment shown on TC-40A, Part 1, only to the extent the
1.0000, and do not enter a negative number. (If the amount
equitable adjustment relates to additions to income from Utah
in column A or column B is zero, enter 0.0000 on line 35.)
sources.
5. Enter on line 36 the net tax that results from subtracting
Enter on line 17 the total of lines 1 through 16.
TC-40, page 2, line 24 from TC-40, page 2, line 23.
6. Multiply the tax on line 36 by the decimal on line 35, and
Enter on lines 18 through 30 adjustments applicable to Utah
enter the result on line 37. This is your Utah tax.
income, including moving expenses when moving into Utah
7. Transfer your Utah tax from line 37 to page 2 of your TC-
on line 21.
40, line 25.
Enter on line 31 a subtraction for a state tax refund included
8. Complete the balance of page 2 of your TC-40.
on line 10 of federal form 1040, only to the extent the refund
Attach form TC-40B to your Utah return. Do not attach a
subtracted is related to Utah tax.
copy of your federal return. Keep a copy of form TC-40B
Enter on line 32 only the subtractions from income attributable
to Utah and shown on TC-40A, Part 2. Include in the Utah
column an equitable adjustment shown on TC-40A, Part 2,
only to the extent the equitable adjustment relates to subtrac-
tions from income from Utah sources.
Enter on line 33 the total of lines 18 through 32.
If you have federal adjustments written in on line 36 of federal
form 1040, enter the description and amount of the Utah por-
tion of these adjustments on TC-40B on the line beneath line
32, and include the amount in the total on line 33.
Note: If you claimed a deduction on TC-40A, Part 2 for nonresi-
dent active duty military pay (code 82), do not include any of
this deduction in the Utah column. This income should already
be excluded in the wages entry on line 1, column A for Utah.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form Pit-8453 - Individual Income Tax Declaration For Electronic Filing And Transmittal
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2002
Financial
Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1998
Financial
Related Categories
Parent category: Financial