Form Tc-41 - Fiduciary Income Tax - 2012 Page 28
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31Page 26
2012 Utah Fiduciary Income Tax
TC-41W, Part 2 Instructions
Add the amounts of mineral production withholding tax from
all lines 5 and enter the total on form TC-41A, Part 5, using
To claim credit for Utah mineral production withholding tax,
code 46.
enter the following information. If from form TC-675R, enter
lines 1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4
Do not send the TC-657R(s) or Utah Schedule K-1(s) with
and 5.
your Utah return. Keep them in your fi les.
•
Line 1 - Enter the mineral producer’s federal EIN (TC-675R
Processing may be delayed or the withholding tax credit dis-
box 2).
allowed if you do not complete the TC-41W with all required
•
Line 2 - Enter the mineral producer’s name (TC-675R box
information.
1).
•
Line 3 - Enter the mineral producer’s Utah withholding
TC-41W, Part 3 Instructions
account number (TC-675R box 3).
To claim credit for Utah withholding tax paid on your behalf
The Utah mineral withholding account number is a 14-char-
by a pass-through entity (partnership, LLP, LLC or S corpora-
acter number, the fi rst eleven characters are numeric and
tion), enter the following information from Utah Schedule K-1
the last three are “WMP.” Do not enter hyphens. Example:
on TC-41W, Part 3:
12345678901WMP.
•
Line 1 - Enter the pass-through entity’s federal EIN.
•
Line 2 - Enter the pass-through entity’s name.
If the TC-675R does not refl ect this number, contact the
•
Line 3 - Enter the Utah withholding tax withheld or paid on
payer to obtain the correct number to enter on TC-41W,
your behalf by the pass-through entity.
Part 2. Failure to include this number on the TC-41W may
cause your withholding tax credit to be disallowed and
Add the amounts of pass-through entity Utah withholding tax
delay any refund.
from all lines 3 and enter the total on TC-41A, page 2, using
code 43.
•
Line 4 - If the mineral withholding tax distribution was re-
ceived from a pass-through entity (partnership, LLC, LLP
Do not send the Utah Schedule(s) K-1 with your Utah return.
or S corporation), enter the pass-through entity’s federal
Keep them in your fi les.
EIN. If you receive a TC-675R directly from the mineral
Processing may be delayed or the withholding tax credit dis-
producer, leave this line blank.
allowed if you do not complete the TC-41W with all required
•
Line 5 - Mineral production withholding tax (TC-675R box
information.
5) or your share of mineral production withholding tax re-
ported on the Utah Schedule K-1 by a pass-through entity.
TC-675R Example
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