Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 2

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Contents
General Instructions and Information ........................................................................................................................1
TC-65 – Utah Partnership / Limited Liability Partnership / Limited Liability Company Return Instructions ...............4
Schedule A — Utah Taxable Income for Pass-through Entity Taxpayers Instructions ...............................................8
Schedule H – Nonbusiness Income Net of Expenses Instructions ............................................................................9
Schedule J – Apportionment Schedule Instructions ................................................................................................11
Schedule K – Partners’ Distributive Share Items Instructions .................................................................................13
Schedule K-1 – Partner’s Share of Utah Income, Deductions and Credits Instructions ..........................................19
Schedule N — Pass-through Entity Withholding Tax Instructions ............................................................................21
TC-250 – Credits Received from Upper-tier Pass-through Entities
and Mineral Production Withholding Tax Credit on TC-675R Instructions .........................................................22
TC-544, Partnership Return Payment Coupon ........................................................................................................24
Utah Taxpayer Advocate Service
The Taxpayer Advocate Service assists taxpayers who
E-Filing is Easier!
have made multiple unsuccessful attempts to resolve
E-fi ling is the easiest and most accurate way
concerns with the Tax Commission. This service
to fi le. Ask your tax preparer about e-fi ling
helps resolve problems when normal departmental
your individual, partnership, C corporation
processes break down, identifi es why the problem
and S corporation returns, or use commer-
occurred and suggests remedies to stop the problem
from recurring. See details at tax.utah.gov/contact or
cial tax software.
contact us to fi nd out if you qualify for this assistance
at 801-297-7562, toll free at 800-662-4335, ext. 7562,
Utah is Online
or by email at taxpayeradvocate@utah.gov.
Utah offers many online services for indi-
The Taxpayer Advocate service should not be used to
vidual and business fi lers, including:
bypass normal methods for resolving disputes or issues.
taxexpress.utah.gov
• Pay online by e-check or credit card.
Need more information?
• Manage your Utah tax account.
See Pub 68, Pass-through Entity Withholding, at
tax.utah.gov/forms.
• Request payment plans.
Questions 801-297-2200 or
tax.utah.gov
1-800-662-4335
• Download forms and instructions for all
(outside the Salt Lake area)
Utah tax types.
Research
Utah rules, bulletins and
Commission decisions:
• Sign up for tax training workshops.
tax.utah.gov
• Link to free business resources and
Utah Code (UC): le.utah.gov
other services.
Internal Revenue Code (IRC):
law.cornell.edu/uscode/26
Order paper forms
801-297-6700 or
1-800-662-4335, ext. 6700
(outside the Salt Lake area)
E-Verify for Employers
If you need an accommodation under the Americans
with Disabilities Act, contact the Tax Commission at
Employers can help prevent identity theft by verify-
801-297-3811 or Telecommunications Device for the
ing the social security numbers of job applicants.
Deaf (TDD) 801-297-2020. Please allow three working
E-Verify is a free service of the U.S. Department of
days for a response.
Homeland Security that verifi es employment eligibility
through the Internet. Employers can use E-Verify at

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Parent category: Financial