Tc-40 Forms And Instructions - Individual Income Tax (Page 5 of 31) in pdf

(offset) to a past-due Utah tax obligation of the other spouse.

2. There is a rebuttable presumption that an individual or a

Also, include a Utah TC-40LIS if you are a building project

spouse is domiciled in Utah if:

owner of a low-income housing unit.

A. They claim a residential exemption for a primary resi-

•

Tax Due:

If you have an amount due on the return,

dence under UC §59-2, Property Tax Act;

submit form TC-547, Individual Income Tax Return Pay-

B. They are registered to vote in Utah; or

ment Coupon (see page 29), and your check or money

C. They assert residency in Utah for purposes of ﬁ ling

order along with the return.

their income tax return.

3. If an individual or a spouse does not qualify under the

Withholding Forms:

Withholding tax information must be

above requirements to be considered domiciled in Utah,

entered on TC-40W which must be attached to your return.

the domicile would be considered to be in Utah if:

Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule

A. Either the individual or spouse has a permanent home

K-1, etc., or form TC-675R (showing mineral withholding tax)

in Utah to which the individual or spouse returns after

with your return. Keep all withholding forms with your tax re-

being absent, and

cords for future reference. If you do not complete the TC-40W

B. The individual or spouse has voluntarily ﬁ xed their habi-

with all required information, processing of your return may

tation in Utah, not for a special or temporary purpose,

be delayed and your withholding credit may be disallowed.

but with the intent of making a permanent home.

Do not send a copy of your federal return, credit schedules

The determination of whether an individual is considered to

(other than Utah schedules TC-40A, TC-40B, TC-40C, TC-

have domicile in Utah under paragraph 3 above will be based

40S and/or TC-40W, if applicable), worksheets, or other

on a preponderance of the evidence, taking into consideration

documentation with your Utah return. Keep these, along with

the totality of the following facts and circumstances:

any receipts, to support entries reported on your return. You

•

The individual or spouse has a driver’s license in Utah;

may have to provide this information later to verify entries

•

The individual or spouse claims an exemption for a depen-

on your Utah return.

dent who is enrolled as a resident student in a Utah state

institution of higher education;

Recordkeeping and Documentation

•

The nature and quality of the living accommodations of the

Keep copies of any receipts, state forms, worksheets, credit

individual or spouse in Utah compared to another state;

authorization forms, and other documentation to support any

•

The presence in Utah of a spouse or dependent for whom

income, deduction, exemption, and credit you have reported.

a federal tax exemption is claimed;

You may be asked to provide this information later to

•

The physical location in which the individual or spouse

verify entries on your Utah return.

earns income;

•

The state of registration of a vehicle owned or leased by

Rounding Off to Whole Dollars

the individual or spouse;

Round off cents to the nearest whole dollar. Round down if

•

Whether the individual or spouse has a membership in a

under 50 cents; round up if 50 cents and above. Do not enter

church, club or similar organization in Utah;

cents anywhere on the return.

•

Whether the individual or spouse lists a Utah address on

Penalties

mail, a telephone listing, a listing in an ofﬁ cial government

publication, other correspondence, or similar item;

Utah law (UC §59-1-401) provides penalties for not ﬁ ling tax

•

Whether the individual or spouse lists a Utah address on

returns by the due date, not paying tax due on time, not making

a federal or state tax return;

sufﬁ cient prepayment on extension returns, and not ﬁ ling

•

Whether the individual or spouse asserts Utah residency

information returns or supporting schedules. Details of these

on a document ﬁ led with or provided to a court or other

penalties, along with additional penalties, are at tax.utah.

governmental entity;

gov/billing/penalties-interest and in Pub 58, Utah Interest

•

The individual or spouse fails to obtain a permit or license

and Penalties at tax.utah.gov/forms. You may calculate

normally required of a resident in the state where they

penalties by using the online Penalty and Interest Calculator

assert to have domicile; and

at taxexpress.utah.gov.

•

The individual or spouse has a dependent child who is

Interest (In addition to penalties due)

in the custody of a former spouse and who is enrolled in

Interest is assessed on underpayments from the due date

a Utah public kindergarten, public elementary or public

until the liability is paid in full. The interest rate for 2013 is 2%.

secondary school in Utah.

Use the online Penalty and Interest Calculator at taxexpress.

4. An individual is not considered to have a Utah domicile if the

utah.gov or follow the instructions in Pub 58, Utah Interest

individual is absent from Utah for at least 761 consecutive

and Penalties, available at tax.utah.gov/forms to help you.

days and during this time the individual or spouse:

A. Does not return to Utah for more than 30 days in a

Domicile Deﬁ ned

calendar year;

(UC §59-10-136)

B. Does not claim an exemption on their federal tax return

1. An individual is considered to have a domicile in Utah if:

for a dependent who is enrolled in a public kindergarten,

A. The individual (or spouse) has claimed a dependent on

public elementary or public secondary school in Utah

their federal tax return and the dependent is enrolled

(unless the individual is the noncustodial parent);

in a public kindergarten, public elementary or public

C. Is not enrolled in a Utah state institution of higher edu-

secondary school in Utah, with an exception for a

cation as a resident student;

dependent of the noncustodial parent who is divorced

D. Does not claim the residential exemption for property

from the custodial parent; or

tax on their primary residence in Utah; or

B. The individual (or spouse) is enrolled as a resident

E. Does not assert that Utah is their tax home for federal

student in a Utah state institution of higher education.

tax purposes.

Tc-40 Forms And Instructions - Individual Income Tax Page 5

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