Tc-40 Forms And Instructions - Individual Income Tax Page 9
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Questions may be directed to the Division of Services for
See instructions for TC-40A, Part 2, and an explanation of
People with Disabilities, 195 N 1950 W, 3rd Floor, SLC, UT
each subtraction from income beginning on page 16 of these
84116, telephone 801-538-4200; dspd.utah.gov.
instructions.
Form TC-40D is available at tax.utah.gov/forms or by calling
9. Utah Taxable Income (Loss)
or writing the Tax Commission or one of the agencies noted
Subtract the total of lines 7 and 8 from line 6. This amount is
above.
used to calculate the tax on line 10.
3. Election Campaign Fund
10. Utah Tax Calculation
(UC §59-10-1311)
Multiply the Utah taxable income on line 9 by 5% (.05) and
If your Utah income tax liability on line 27 plus line 30 is $2 or
enter the result on line 10. If the result is zero or less, enter "0."
more ($4 if married fi ling jointly), you may contribute $2 to the
campaign fund for any of the qualifi ed parties listed on the return.
Taxpayer Tax Credit (lines 11 - 20)
If this is a joint return, your spouse may also contribute $2 to
(UC §59-10-1018)
the party of his or her choice. This contribution will not reduce
You may be allowed a credit against your Utah tax based on
your refund or increase the tax amount you owe.
the total of your Utah exemptions and adjusted federal itemized
deductions or standard deduction. The credit phases out for
4. Federal Adjusted Gross Income
income over a specifi c amount, based on fi ling status.
Enter your federal adjusted gross income (FAGI) from your
federal return:
11. Exemption Amount
1040,
line 37
1040NR,
line 36
(UC §59-10-1018(2)(b)(i))
1040A,
line 21
1040NR-EZ,
line 10
The Utah personal exemption is $2,850 multiplied by the
1040EZ,
line 4
number of exemptions claimed in box 2e.
Nonresidents and part-year residents: Enter the full
12. Federal Standard or Itemized
amount of your federal adjusted gross income from your
Deductions
federal return (as noted above), not just your Utah income.
Enter the amount of your federal standard or itemized deductions,
5. Additions to Income
whichever you claimed on your federal return.
The following additions to income are entered on TC-40A,
Itemized Deductions: If you itemized your deductions on your
Part 1. Enter the sum of all additions to income on line 5 of
federal return, enter that same amount on line 12. This amount
is found on federal form:
TC-40.
• Lump Sum Distribution
1040,
line 40
1040NR,
line 38
1040NR-EZ,
line 11
• Medical Care Savings Account (MSA) Addback
Standard Deduction: If you used the standard deduction on
• Utah Educational Savings Plan (UESP) 529 Plan Addback
your federal return, enter that same amount on line 12. This
• Reimbursed Adoption Expenses Addback
amount is found on federal form:
• Child's Income Excluded from Parent's Return
• Municipal Bond Interest
1040,
line 40
1040A,
line 24
• Untaxed Income of a Resident Trust
1040EZ,
if you checked either box on line 5 of federal
• Untaxed Income of a Nonresident Trust
form 1040EZ, enter the amount from line E of the
• Equitable Adjustments
worksheet on the back of form 1040EZ. If you are
See instructions for TC-40A, Part 1, and an explanation of each
single and did not check a box on line 5, enter $5,950.
addition to income beginning on page 15 of these instructions.
If you are married fi ling joint and did not check a box
on line 5, enter $11,900.
6. Total Income
Add line 4 and line 5.
13. Total Exemptions and
Standard/Itemized Deductions
7. State Tax Refund Included on Federal
Add line 11 and line 12.
Form 1040
(UC §59-10-114(2)(c))
14. State Income Tax Deducted on 2012
If you itemized your deductions on your 2011 federal form
Federal Schedule A
1040, enter the amount reported on your 2012 federal form
If you did not itemize your deductions on federal form
1040, line 10. Otherwise leave this line blank.
1040 Schedule A, leave this line blank.
8. Subtractions from Income
If you claimed any state and local income tax paid as an
The following subtractions from income are entered on TC-
itemized deduction on federal form 1040, Schedule A, line 5,
40A, Part 2. Enter the sum of all subtractions from income
enter that amount on line 14.
on line 8 of TC-40.
Nonresident Aliens: If you claimed any state or local tax paid
• Interest from U. S. Government Obligations
as an itemized deduction, enter the amount from your federal
• Native American Income
form 1040NR, Schedule A, line 1, or the amount deducted
• Railroad Retirement Income
as itemized deductions on federal form 1040NR-EZ, line 11.
• Equitable Adjustments
• Nonresident Active Duty Military Pay
15. Total Exemptions and Federal
• State Tax Refund Distributed to Benefi ciary of Trust
Deductions
• Nonresident Military Spouse Income
Subtract line 14 from line 13.
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