Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 6
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264. A nonresident partner’s distributive share of items
If the partnership is the recipient of proceeds in con-
of income, gain, loss or deduction shall be deter-
nection with mineral properties located within Utah,
mined as provided in Character of Partnership
the partnership should complete TC-250, Part 3, using
Items, paragraphs 1 and 2. The effect of a special
code 46. Do not attach form TC-675R to the partner-
provision in a partnership agreement, other than a
ship return. The amounts withheld are distributed to
provision referred to in 3 above, having as a principal
each partner in proportion to each partner’s share of
purpose the avoidance or evasion of tax, shall be
income and should be shown on Schedule N and on
determined as provided in Character of Partnership
the Utah Schedules K and K-1.
Items, paragraph 3.
If the partnership is itself a pass-through entity tax-
5. The Utah State Tax Commission may, on application,
payer and receives a distribution of mineral production
authorize the use of other methods of determining
withholding tax from an upper-tier pass-through entity,
a nonresident partner’s portion of a partnership
enter the mineral production withholding tax allocated
item derived from or connected with sources in
to this partnership on TC-250, Part 2, using code 46.
Utah, and the modifi cation related thereto, as may
Do not attach the Utah Schedule K-1 the partnership
be appropriate and equitable, on such terms and
receives to this partnership return.
conditions as it may require.
Mineral Producers or Payers
If the partnership is a producer paying proceeds in con-
nection with mineral properties located within Utah, the
partnership must report to each recipient their share of
mineral production withholding tax withheld and paid
to the Utah State Tax Commission. The producer must
furnish a copy of form TC-675R to each recipient. The
recipient will take credit for the amount withheld on their
Utah individual income tax return, fi duciary income tax
return or corporation franchise or income tax return.
TC-65 – Utah Partnership / Limited Liability
Partnership / Limited Liability Company Return
Instructions
Filing Period
ZIP Code
File using the 2012 return for calendar year 2012 and
Enter your ZIP Code, including the “plus four” at the
fi scal years beginning in 2012 and ending in 2013. If
end, without a hyphen.
the return is for a fi scal year or a short tax year (less
than 12 months), fi ll in the tax year beginning and end
Foreign Country
dates at the top of the form using the format mm/dd/yyyy.
If your address is in a foreign country, enter the mailing
address where indicated. Enter the foreign city, state/
Partnership Name and
province and postal code in the City fi eld. Abbreviate if
Address Area
necessary. Leave the State and ZIP Code fi elds blank.
Enter only the foreign country name in the Foreign
Enter on the TC-65 the partnership name, address
country fi eld. This is a Postal Service requirement.
and telephone number, including area code. If the ad-
dress has changed, check the physical address and/
or mailing address box. To make additional changes,
see Partnership Changes on page 2.
Page 4
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