Form Tc-40 - Individual Income Tax Return Instructions

Keep all TC-675Rs and Utah Schedule K-1(s) with your

Worksheet for Computing Utah Use Tax on Line 31

records. Processing may be delayed or the mineral production

1. Amount of purchases (except grocery food)

withholding tax credit disallowed if you do not complete the

subject to use tax

$___________

TC-40W, Part 2 with all required information.

2. Use tax rate (decimal from chart)

x.__ __ __ __

37. Amended Return Only - Previous

3. Multiply line 1 by line 2

$___________

Payments

4. Amount of grocery food purchases

subject to use tax

$___________

Use this line only for an amended return. Enter the total tax

paid with the original return plus any later tax payments for

5. Multiply line 4 by 3% (.03)

$___________

the tax year being amended. Do not include on this line any

6. Add line 3 and line 5

$___________

penalty, interest or fees paid on the previous return.

7. Credit for sales tax paid to another state on

use tax purchases

$(__________)

38. Refundable Credits

8. Use tax due (subtract line 7 from line 6)

The following refundable credits are entered on TC-40A, Part 5.

If less than zero, enter "0"

$___________

Enter the sum of all refundable credits on line 38 of TC-40.

Use Tax Rate Chart (Effective Dec. 31, 2011)

•

Renewable Commercial Energy Systems Tax Credit

.0595

Beaver County

.0595

Millard County

•

Targeted Business Tax Credit

.0695

Beaver City

.0595

Morgan County

•

Special Needs Adoption Credit

.0595

Box Elder County

.0595

Piute County

•

.0650

Brigham City, Perry,

.0595

Rich County

Agricultural Off-highway Gas/Undyed Diesel Credit

Willard

.0755

Garden City

•

Farm Operation Hand Tools Credit

.0695

Snowville

.0685

Salt Lake County

.0630

Cache County

.0705

South Salt Lake

See instructions for TC-40A, Part 5, and an explanation of each

.0655

Cache Valley Transit,

.0835

Alta

refundable credit beginning on page 19 of these instructions.

Hyde Park, Lewiston,

.0595

San Juan County

Millville

.0635

Blanding, Monticello

39. Total Withholding and Refundable

.0660

Hyrum, Logan, Nibley,

.0595

Sanpete County

.0625

Ephraim, Fairview,

N. Logan, Providence,

Credits

Gunnison, Mt. Pleasant

Richmond, River

.0595

Sevier County

Heights, Smithﬁ eld

Add lines 33 through 38.

.0595

Carbon County

.0605

Aurora, Redmond

.0625

Wellington

.0635

Richﬁ eld, Salina

40. Tax Due

.0635

Price

.0605

Summit County

.0695

Daggett County

.0635

Snyderville Basin Transit

If line 32 is more than line 39, subtract line 39 from line 32.

.0650

Davis County

.0745

Park City

This is the tax you owe.

.0660

Bountiful, Centerville,

.0595

Tooele County

Hill Air Force Base

.0625

Erda, Grantsville,

41. Penalty and Interest

City, N. Salt Lake,

Lakepoint, Lincoln,

W. Bountiful, Woods

Stansbury Park

If you are ﬁ ling your return or paying any tax late, you may owe

Cross

.0635

Tooele City

penalties and interest. Calculate your penalty and interest by

.0595

Duchesne County

.0605

Uintah County

using the Penalty and Interest Calculator at taxexpress.utah.

.0605

Duchesne City

.0635

Naples, Vernal

.0675

Utah County

.0635

Roosevelt

gov or by following the instructions in Pub 58, Utah Interest

.0685

Cedar Hills, Orem

.0595

Emery County

and Penalties at tax.utah.gov/forms. The Tax Commission

.0595

Wasatch County

.0775

Green River

will send you a bill if you do not pay the penalties and interest

.0695

Garﬁ eld County

.0625

Heber

.0795

Boulder, Panguitch,

.0705

Independence

with your return, or the penalty and/or interest was calculated

Tropic

.0735

Midway, Park City East

incorrectly.

.0805

Bryce Canyon

.0595

Washington County

.0595

Grand County

.0625

Hurricane, Ivins, La

PENALTIES: You may receive a penalty for not ﬁ ling your

.0785

Moab

Verkin, St. George,

return on time and for not paying any tax due on time. The

.0595

Iron County

Santa Clara,

penalties are a percentage of the unpaid tax, based on the

.0605

Cedar City

Washington City

.0785

Brian Head

.0755

Springdale

number of days late. Instructions to calculate these penalties

.0595

Juab County

.0595

Wayne County

are at tax.utah.gov/billing/penalties-interest and in Pub 58,

.0620

Santaquin South

.0685

Weber County

Utah Interest and Penalties, at tax.utah.gov/forms. Include

.0625

Nephi

.0705

Hill Air Force Base Riv-

.0695

Kane County

erdale, Riverdale

these penalties on line 41, if applicable.

.0795

Kanab, Orderville

The penalty for underpaying an extension prepayment is 2% of

them to your Utah return. Processing may be delayed or the

the unpaid tax per month of the extension period. If the return

withholding tax credit disallowed if you do not complete TC-40W,

is not ﬁ led by the extension due date, failure to ﬁ le and pay

Part 3 with all required information.

penalties will apply as if the extension had not been granted.

Also, include this penalty on line 41, if applicable.

36. Mineral Production Withholding Tax

Credit

There is no late ﬁ ling penalty (including on an amended return)

if you have no tax due on the return.

(UC §59-6-102(3))

List any Utah mineral production withholding tax from TC-

INTEREST: Calculate interest from the due date (April 17,

675R or Utah Schedule K-1 on TC-40W, Part 2 and enter

2012) to the date paid. The 2012 rate is 2%. Include this inter-

this total on your TC-40, page 2, line 36.

est on line 41, if applicable.

The mineral production company on form TC-675R must

42. Pay This Amount

provide the following information to you:

Add any penalty and interest you owe on line 41 to the tax on

• The company's federal employer identiﬁ cation number

line 40. Pay this amount with your return. Include a TC-547

(EIN),

coupon with your payment.

• The company's Utah mineral production withholding account

number, and

• Your share of the mineral production withholding tax.

Form Tc-40 - Individual Income Tax Return Instructions - 2011 Page 11

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