Tc-40 Forms And Instructions - Individual Income Tax (Page 3 of 31) in pdf

You can ﬁ le your tax return electronically yourself or through a tax practitioner or accountant.

Check it out at incometax.utah.gov.

Processing Your Utah Paper Return

Customer Service

Hours: Monday - Friday, 8:00 a.m. to 5:00 p.m.

Filing electronically is faster, with fewer errors and quicker

taxmaster@utah.gov

refunds. Paper returns must be manually processed. If ﬁ ling a

801-297-2200 in the Salt Lake area

paper return, please follow these guidelines.

800-662-4335 outside the Salt Lake area

•

Use black or dark blue ink only. Do not use felt tip pen.

Ogden, 2540 Washington Blvd., 6th Floor

•

Enter only whole dollar amounts on all forms - no cents.

Provo, 150 E Center St. #1300

•

If a line or box does not apply to you, leave it blank.

Salt Lake City, 210 N 1950 W

•

Do not use dollar signs, commas, or parenthesis.

Hurricane, 100 S 5300 W

•

If entering a loss, use a minus sign in front of the number.

Tax Commission Mailing Addresses

•

Sign and mail the original return - keep a copy for your records.

Use the following address for mailing your Utah tax return:

Get Utah Forms

REFUND RETURNS

Online at tax.utah.gov/forms

Utah State Tax Commission

Fill-in forms are available.

210 North 1950 West

Automated forms ordering:

Salt Lake City, Utah 84134-0260

801-297-6700 in the Salt Lake area

ALL OTHER RETURNS (including PAYMENTS)

800-662-4335 ext. 6700 outside the Salt Lake area

Utah State Tax Commission

References

210 North 1950 West

UC: Utah Code, available at le.utah.gov

Salt Lake City, Utah 84134-0266

IRC: Internal Revenue Code available at law.cornell.edu/uscode/26

Web instructions and examples: incometax.utah.gov

Utah Taxpayer Advocate Service

The Taxpayer Advocate Service assists taxpayers who have

Employee Veriﬁ cation for Employers

made multiple unsuccessful attempts to resolve concerns with

Employers can help prevent identity theft by verifying the social

the Tax Commission. This service helps resolve problems when

security numbers of job applicants. E-Verify is a free service of the

normal departmental processes break down, identiﬁ es why the

U.S. Department of Homeland Security that veriﬁ es employment

problem occurred and suggests remedies to stop the problem

eligibility through the Internet. Employers can use E-Verify at www.

from recurring. See speciﬁ c details at tax.utah.gov/contact or

dhs.gov/E-Verify.

297-7562, toll free at 800-662-4335, ext. 7562, or by email at

If you need an accommodation under the Americans with

taxpayeradvocate@utah.gov.

Disabilities Act, call 801-297-3811 or Telecommunications Device

for the Deaf 801-297-2020. Please allow three working days for

The Taxpayer Advocate Service should not be used to bypass

a response.

normal methods for resolving disputes or issues.

Index to Instructions

Additions to Income ..................................................15

Injured Spouse ........................................................... 4

Rounding Off to Whole Dollars ................................... 3

Adoption (Special Needs) Credit ..............................24

Innocent Spouse ......................................................... 5

Refund to Utah Educational Savings Plan (UESP) ... 13

Adoption Expenses Reimbursement ........................15

Interest .................................................................. 3, 10

Sheltered Workshop Credit ....................................... 20

Agricultural Off-highway Gas Credit .........................24

Interest from U. S. Government Obligations ............. 16

Signature .................................................................. 11

Amended Returns .........................................5, 6, 9, 10

Itemized Deductions ................................................... 7

Social Security Number .............................................. 6

At-home Parent Credit ..............................................20

Low-Income Housing Tax Credit ............................... 21

Solar Project Credit ................................................... 18

Attachments to Return .................................................2

Lump Sum Distribution ............................................. 15

Special Needs Adoption Credit ................................. 24

Capital Gain Transactions Credit ...............................17

Medical Care Savings Account (MSA) Addback ....... 15

Standard Deduction .................................................... 7

Child's Income Excluded from Return ......................15

Medical Care Savings Account (MSA) Credit ........... 18

State Tax Itemized on Federal Schedule A ................. 7

Clean Fuel Vehicle Credit .........................................20

Military Personnel ................................................ 4, 16

State Tax Refund Included in Federal Income ............ 7

Combat Related Death Credit ...................................22

Mineral Production Withholding Credit ............... 10, 27

Students ..................................................................... 4

Contributions, Voluntary .............................................12

Municipal Bond Interest ............................................ 15

Subtractions from Income .......................................... 16

Credits, Apportionable Nonrefundable .....................17

Native Americans ................................................. 4, 16

Targeted Business Tax Credit ................................... 24

Credits, Nonapportionable Nonrefundable ...............20

Nonrefundable Credits ........................................ 17, 20

Tax Calculation ........................................................... 7

Credits, Recapture of Low-Income Housing ...............9

Nonresident .......................................................... 4, 25

Tax Paid to Another State Credit ............................... 21

Credits, Refundable ..................................................24

Nonresident Military Spouse Income .........................16

Taxable Income .......................................................... 7

Deceased Taxpayer ...............................................6, 12

Off-highway Agricultural Gas Credit ......................... 24

Taxpayer Tax Credit ..................................................... 7

Deductions from Income ...........................................16

Organ Donation Expenses Credit ............................. 22

TC-40A Instructions .................................................. 15

Dependent with a Disability Exemption .......................6

Part-Year Resident ............................................... 4, 25

TC-40B Instructions .................................................. 25

Direct Deposit of Refund ..........................................11

Pass-through Entity Withholding Credit ............... 10, 27

TC-40C Instructions ..................................................17

Domicile Deﬁ ned ........................................................3

Payment Agreement Request ...................................10

TC-40S Instructions .................................................. 21

Election Campaign Fund .............................................7

Payment Coupon, TC-547 ............................29, Online

TC-40W Instructions ........................................... 26, 27

Energy Systems Credits .....................................22, 24

Payment Options ...................................................... 10

TC-547 Payment Coupon ..............................29, Online

Enterprise Zone Credit .............................................21

Penalties ............................................................... 3, 10

Third Party Designee ................................................ 11

Equitable Adjustments .........................................15, 16

Personal Exemptions .................................................. 6

Trust Income .............................................................. 15

Exempt Taxpayers ..................................................2, 8

Prepaid Utah Income Tax ..................................... 2, 10

Use Tax ....................................................................... 9

Exemptions .................................................................6

Preparer Provisions .................................................. 11

Utah Educational Savings Plan (UESP) Addback .... 15

Extension of Time to File ............................................2

Property Tax Exemption for Homeowner ................... 13

Utah Educational Savings Plan (UESP) Credit ........ 17

Farm Operation Hand Tools Credit ...........................24

Qualifying Solar Project Credit .................................. 18

Utah Education Savings Plan (UESP) Refund .......... 13

Federal Adjusted Gross Income .................................7

Railroad Retirement .................................................. 16

Vehicle (Clean Fuel) Credit ....................................... 20

Federal Form 8886 ....................................................12

Recapture of Low-Income Housing Credit .................. 9

Veteran Employment Tax Credit ................................ 22

Filing Status ................................................................6

Recycling Market Development Zone Credit ............ 21

Voluntary Contributions ............................................. 12

Fiscal Year Filer .........................................................12

Refund Applied to Next Year Tax ............................... 11

Volunteer Income Tax Assistance ............................... 2

Foreign Address .........................................................6

Refundable Credits ...................................................24

What's New .................................................................2

Forms, W-2, 1099, etc............................................9, 26

Renewable Commercial Energy Systems Credit ...... 24

What to Attach and What to Keep .............................. 2

Gain on Capital Transactions Credit .........................17

Renewable Residential Energy Systems Credit ....... 22

When to File and Pay ................................................. 2

Gold and Silver Coin Sale Credit ...............................18

Research Activities Credit ........................................ 21

Where to File .............................................................. 2

Health Beneﬁ t Plan Credit .........................................18

Research Credit Carryover (Mach. & Equip.) ........... 21

Who Must File .............................................................. 2

Historic Preservation Credit ......................................20

Resident Deﬁ ned ........................................................ 4

Withholding Tax ........................................ 9, 10, 26, 27

Homeowner's Property Tax Exemption ......................13

Retirement Tax Credit ............................................... 17

Tc-40 Forms And Instructions - Individual Income Tax Page 3

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