Tc-40 Forms And Instructions - Individual Income Tax Page 7
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315
Innocent Spouse
If your spouse did not report income or claimed false deductions
or credits and you did not receive any benefi t, you may be
entitled to relief from the tax liability. See details at tax.utah.
gov/extension/innocent.
Amended Return
To amend a previously fi led return, use the tax forms
and instructions for the year you are amending. You can
get prior year forms and instructions at tax.utah.gov/forms.
Amend your return if you discover an error on your Utah or
federal return after it has been fi led, or your federal return is
audited or adjusted by the IRS and the audit or adjustment
affects your Utah return. You must amend your Utah return
within 90 days of the IRS’s fi nal determination. Contact the Tax
Commission if you are unsure whether or not your Utah taxes
are affected by an audit or adjustment.
To qualify for a refund or credit, an amended return must be
fi led within three years after the original return was due. A
return fi led before the due date is considered fi led on the due
date. If an amended return must be fi led based on changes
made by the IRS, you must fi le your claim for refund or credit
within two years after the Utah amended return had to be fi led.
How to Amend a 2012 Utah Individual Income Tax
Return
A. On the top of TC-40, page 1, on the “Amended Return"
line, enter the code number that best corresponds to your
Reason For Amending. See codes below.
Reason-for-Amending Codes (enter on return)
1 You fi led an amended federal return with the IRS. Attach
a copy of your amended federal return, form 1040X. (If
amending for a net operating loss, do not use code 1,
use code 4 - see below.)
2 You made an error on your Utah return. Attach an ex-
planation of the error.
3 Your federal return was changed by an IRS audit or
adjustment and it affects your Utah return. Attach a
copy of the IRS adjustment.
4 You had a net operating loss. Utah treats net operating
losses the same as the federal return. If any portion of
your amended return is from a net operating loss car-
ryback, use code 4 and complete an income tax return
for each year you are amending. Attach a copy of your
amended federal return.
5 Other. Attach an explanation to your return.
B. Enter the corrected fi gures on the return and/or schedules.
C. Enter all other amounts as shown on your original return.
If you received a refund on your original return, enter
the amount of the previous refund on line 29 of the 2012
amended return. If you paid with the original return or made
subsequent tax payments before the amended return is
fi led, enter the total previous payments on line 37 of the
2012 amended return. Contributions on line 28 cannot be
changed after the original return is fi led.
D. Submit the amended return with all schedules, including
copies of those schedules that did not change from the
original fi ling.
E. Do not submit a copy of your original return with your
amended return.
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