Form Tc-41 - Fiduciary Income Tax - 2012 Page 20
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31Page 18
2012 Utah Fiduciary Income Tax
TC-41B – Non or Part-year Resident Estate or
Trust Schedule Instructions
Note: Bankruptcy estates do not use TC-41B. See
Column B - Total Income and Deductions
instructions for TC-41C.
Enter on lines 1 through 8 the total income (loss) from
all sources as reported on your federal return, as noted
Residency Status
on the TC-41B.
• If a nonresident, enter the two-character home state
postal abbreviation. If you are a resident of a foreign
Enter on line 9 the total additions to income shown on
country (a foreign national or citizen), enter “NA” in
TC-41, Schedule A, Part 1.
the home state abbreviation fi eld.
Enter on line 10 the total of lines 1 through 9.
•
If a part-year resident, enter the date you established
Enter on lines 11 through 14 deductions claimed on your
residency in Utah and the date such residency ended.
federal return, as noted on the TC-41B.
Enter dates in mm/dd/yy format.
Enter on line 15 the state tax refund included in federal
Follow these steps to calculate your Utah tax.
income.
1. Complete form TC-41 through line 25.
2. Complete form TC-41B, Non or Part-Year Resident
Enter on line 16 the total subtractions from income shown
Estate or Trust Schedule.
on TC-41, Schedule A, Part 2.
Column A - Utah Income and Deductions
Enter on line 17 the total of lines 11 through 16.
Enter on lines 1 through 8 all income (loss) earned or
3. Subtract line 17 from line 10 for both columns A and
received from Utah sources while not a Utah resident,
B and enter the result on line 18.
plus all income (loss) earned or received from all sources
while a Utah resident (even if not from a Utah source),
Note: The amount on line 18 in column B must equal
and which is included in income on the federal return.
the amount shown on TC-41, line 14.
Enter on line 9 the Utah portion only of the additions
4. Divide the total on line 18 column A by the total on
to income shown on TC-41A, Part 1. In the case of an
line 18 column B and enter the result on line 19.
addition to income attributable to a Utah Educational
Round your result to four decimal places. Do not
Savings Plan addback, only include the addition in the
enter a decimal greater than 1.0000 and do not enter
Utah column to the extent it was previously subtracted
a negative number. (If the amount in column A or
from Utah taxable income. Include in the Utah column an
column B is zero, enter 0.0000 on line 19.)
equitable adjustment shown on TC-41A, Part 1, only to
5. Enter the tax from your TC-41, page 2, line 25, on
the extent the equitable adjustment relates to additions
line 20.
to income from Utah sources.
Enter on line 10 the total of lines 1 through 9.
6. Multiply the tax on line 20 by the decimal on line 19
and enter the result on line 21. This is your Utah tax.
Enter on lines 11 through 14 deductions applicable to
Utah income.
7. Transfer your Utah tax from line 21 to page 2 of your
TC-41, line 26.
Enter on line 15 a subtraction for a state tax refund
included in federal income only to the extent the refund
8. Complete page 2 of your TC-41.
is related to Utah tax.
Attach form TC-41B to your Utah return. Do not attach a
Enter on line 16 only the subtractions from income shown
copy of your federal return. Keep a copy of form TC-41B
on TC-41A, Part 2. Include in the Utah column an equi-
and your federal return with your records.
table adjustment shown on TC-41A, Part 2, only to the
extent the equitable adjustment relates to subtractions
from income from Utah sources.
Enter on line 17 the total of lines 11 through 16.
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