Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 7
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26Employer Identification
• Limited liability company
Number
• Other (enter brief description)
Utah uses the Federal Employer Identifi cation Number
Line-by-Line Instructions
(EIN) as the partnership’s taxpayer identifi cation number
with the state. Enter the EIN in the fi eld indicated.
Line 1 – Date Registered in Utah
Enter the date the partnership was registered in Utah
Amended Returns
in the format mm/dd/yyyy.
Note: Do not submit a copy of your original return
Line 2 – Date Dissolved
with your amended return.
If the partnership was dissolved during the tax year,
To amend a previously fi led return, use the tax forms and
enter the date of dissolution of the partnership in the
instructions for the year you are amending. You can get
format mm/dd/yyyy.
prior year forms and instructions at tax.utah.gov/forms.
Line 3 – Total Pass-through Withholding Tax
Amend your return if:
Enter the total pass-through withholding tax from
• you discover an error on your Utah or federal return
Schedule N, column I.
after it has been fi led, or
This pass-through withholding tax must be paid to
• your federal return is audited or adjusted by the
the Tax Commission by the original due date of the
IRS and the audit or adjustment affects your Utah
return, without regard to extensions. Pay online at
return. You must amend your Utah return within 90
taxexpress.utah.gov or use form TC-559, Corpora-
days of the IRS’s fi nal determination.
tion/Partnership Payment Coupon. Prepayments are
not required for pass-through withholding tax.
To amend a previously fi led return, enter on page 1 of
the Utah return on the line titled “AMENDED RETURN”
Do not include on this line any pass-through withholding
a code number that best corresponds to the reason for
tax credit received from another pass-through entity
amending. See codes below.
as reported on a Utah Schedule K-1 you received.
Pass-through withholding tax credits received from
Reason-for-Amending Codes
other pass-through entities are entered on TC-250
and allocated to the partners/members on the Utah
1 You fi led an amended federal return with the IRS.
Schedule K-1.
Attach a copy of your amended federal return.
2 You made an error on your Utah return. Attach an
Line 4 – Utah Use Tax
explanation of the error.
You must pay use tax on all taxable items bought for
storage, use or consumption in Utah during the fi ling
3 Your federal return was changed by an IRS audit or
year, if sales and use tax was not paid to the seller at
adjustment and it affects your Utah return. Attach a
the time of purchase. This includes Internet or catalog
copy of the IRS adjustment.
purchases.
4 Other. Attach an explanation to your return.
If you fi le a Utah sales tax return, include the use tax
Enter the corrected fi gures on the return and/or sched-
on that form. If you do not fi le a Utah sales tax return,
ules. Enter all other amounts as shown on your original
report the use tax on line 4 of TC-65.
return. If you received a refund on your original Utah
You may take a credit for sales or use tax paid to another
return, subtract the previous refund (exclude refund
state (but not a foreign country). If the other state’s tax
interest) from the amount of any tax paid with the origi-
rate is lower than Utah’s, you must pay the difference. If
nal return and/or subsequent payment of the tax prior
the other state’s tax rate is more than Utah’s, no credit
to fi ling the amended return. Enter the net amount on
or refund is given. If sales tax was paid to more than
line 7. A net refund should be entered as a negative
one state, complete the worksheet on the next page
amount (preceded by a minus sign).
for each state. Add lines 8 on all worksheets and enter
the total on line 4 of TC-65.
Federal Form 8886
Sales and use tax rates vary throughout Utah. Use the
If you fi led federal Form 8886, Reportable Transaction
chart on the next page to get the rate for the location
Disclosure Statement, with the Internal Revenue Service,
where the merchandise was delivered, stored, used or
enter an “X” at the top of your TC-65, where indicated.
consumed. Use the county tax rate if the city is not listed.
Grocery food bought through the Internet or catalog
Entity Type
is taxed at 3%.The grocery food must be sold for in-
gestion or chewing by humans and consumed for the
Mark “X” by the type of entity for which the return is
substance’s taste or nutritional value. The reduced
being fi led:
rate does not apply to alcoholic beverages or tobacco.
• General partnership
See Pub 25 online at tax.utah.gov/forms for more
information.
• Limited partnership
• Limited liability partnership
Page 5
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