Form Tc-41 - Fiduciary Income Tax - 2012 Page 6
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31Page 4
2012 Utah Fiduciary Income Tax
TC-41 Line-by-Line Instructions
Heading
B. Enter the corrected fi gures on the return and/or
schedules.
Print the information requested in the spaces provided.
C. Enter all other amounts shown on your original return.
Enter the full name of the estate or trust.
If you received a refund on your original return, enter
Enter the estate or trust’s federal employer identifi cation
the amount of the previous refund on line 29 of the
number (EIN). If the estate or trust is fi led with a social
2012 amended return. If you paid with the original
security number (SSN) instead of an EIN, check the
return or made subsequent tax payments before
space below this number.
the amended return is fi led, enter the total previous
payments on line 34 of the 2012 amended return.
Zip Code – Enter your zip code with the “plus four” at
D. Submit the amended return with all schedules, includ-
the end, without the hyphen.
ing copies of those schedules that did not change
Foreign Address – If your address is in a foreign coun-
from the original fi ling.
try, enter the mailing address where indicated. Enter the
E. Do not submit a copy of your original return with
foreign city, state/province and postal code in the City
your amended return.
fi eld. Abbreviate if necessary. Leave the State and Zip
Federal Form 8886
Code fi elds blank. Enter only the foreign country name
in the “Foreign country” fi eld. This is a Postal Service
If you fi led federal form 8886, Reportable Transaction
requirement.
Disclosure Statement, with the IRS, enter an “X” at the
top right side of your TC-41, where indicated.
Amended Return
To amend a previously fi led return, use the tax forms and
1. Type of Return
instructions for the year you are amending. You can get
Enter the code that describes the entity fi ling the return.
prior year forms and instructions at tax.utah.gov/forms.
The type of return must match the type of entity indicated
in part A of federal Form 1041. For pooled income funds,
Amend your return if you discover an error on your Utah
enter H (charitable trust).
or federal return after it is fi led; or your federal return is
audited or adjusted by the IRS and the audit or adjustment
Bankruptcy Estate See instructions beginning on page
affects your Utah return. You must amend your Utah return
19 on how to compute the Utah tax on the TC-41C.
within 90 days of the IRS’s fi nal determination. Contact
Federal Form 1041-QFT See the general instructions
the Tax Commission if you are unsure whether or not
on page 27 to fi le a Utah return.
your Utah taxes are affected by an audit or adjustment.
Electing Small Business Trust (ESBT) Report federal
To qualify for a refund or a credit, you must fi le an
taxable income on line 4 and the separate small busi-
amended return by the later of three years after the
ness trust portion of the taxable income on TC-41A,
original return was due or two years from the date the
Part 1, code 58.
tax was paid. (A return fi led before the due date is con-
sidered fi led on the due date.)
2. Status Code of Estate or Trust
How to Amend a 2012 Utah Fiduciary Tax Return
Enter the code “R” for a resident estate or trust, “N” for a
A. At the top center of page 1 of TC-41 in the “Amended
nonresident estate or trust, or “P” for a part-year resident
Return” box, enter the code number that best cor-
estate or trust. See the General Instructions to determine if
responds to your Reason for Amending. See codes
the estate or trust is a resident or nonresident entity.
below.
3. Nonresident Benefi ciaries
Reason-for-Amending Codes (enter on return)
If any benefi ciary of the trust is not a Utah resident,
1 You fi led an amended return with the IRS. Attach a
enter an “X” in the box. If all benefi ciaries are residents
copy of your amended federal return. (If amending
of Utah, leave the box blank.
for a net operating loss, do not use code 1, use
code 4 - see below.)
Resident Defi ned
2 You made an error on your Utah return. Attach an
A trust benefi ciary is a Utah resident if:
explanation of the error.
1. Domiciled in Utah for the entire year, even if tempo-
3 Your federal return was changed by an IRS audit
rarily outside of Utah for an extended period of time;
or adjustment and it affects your Utah return. At-
2. Domiciled in Utah for any period of time during the
tach a copy of the IRS adjustment.
taxable year, but only for the duration of that period;
4 You had a net operating loss. Utah treats net
or
operating losses the same as the federal return.
3. Even though domiciled outside Utah, maintains a
If any portion of your amended return is from a
place of abode in Utah and spends a total of 183 or
net operating loss carryback, use code 4 and
more days of the taxable year in Utah. In determin-
complete a fi duciary tax return for each year you
ing whether an individual spends 183 or more days
are amending. Attach a copy of your amended
in Utah, a “day” means a day in which the individual
federal return.
spends more time in Utah than in any other state.
5 Other. Attach explanation to your return.
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