Form Tc-40 - Individual Income Tax Return Instructions

TC-40 - Line-by-Line Instructions

Fiscal Year End Date

page 4 or Pub 49, 2011 Special Instructions for Married

Couples Where One Spouse is a Utah Nonresident at tax.

If you ﬁ le your return on a ﬁ scal year basis (a 12-month period

utah.gov/forms for the code to enter on line 1.)

ending on the last day of any month except December), enter

your ﬁ scal year-end date. Enter the two-digit month and the

Enter the code that matches the ﬁ ling status on your federal

two-digit year, e.g., 06/11 for June 2011.

return:

1040 and 1040A,

lines 1 through 5

You must use the tax forms for the year in which your ﬁ scal

1040EZ,

no federal ﬁ ling status listed. Select ﬁ ling status

year begins. For example, if your ﬁ scal year is July 1, 2010

code 1 or 2, whichever applies.

through June 30, 2011, you must use the 2010 Utah return

to ﬁ le for that ﬁ scal year.

2. Exemptions

See speciﬁ c ﬁ scal year instructions at incometax.utah.gov/

On lines 2a through 2c, enter the same number of

topics/ﬁ scal-year-ﬁ ling.

exemptions claimed on your federal return.

If you are a calendar year ﬁ ler (your tax year ends on December

2a. Enter “1” if you claim yourself. Enter "0" if someone else,

31st, like most taxpayers), leave this ﬁ eld blank.

such as a parent, is claiming you as their dependent on

their federal return. Enter "0" if you checked "You" on line

Amended Return

5 of your 1040EZ.

If you are amending a previously ﬁ led return, enter the code

2b. Enter “1” if you claim your spouse as an exemption on your

at the top of the TC-40 where indicated. See amended return

federal return. Enter "0" if someone else, such as a parent,

instructions on page 4. If this return is not an amended return,

is claiming your spouse as their dependent on their federal

leave this ﬁ eld blank.

return. Enter "0" if you checked "Spouse" on line 5 of your

1040EZ.

Federal Form 8886

2c. Enter the number of dependents you are claiming on line

If you ﬁ led federal form 8886, Reportable Transaction Disclosure

6c of the federal return 1040 or 1040A.

Statement, with the IRS, enter an "X" in the box at the top right

2d. Add all exemptions on lines 2a through 2c and enter the

of your TC-40 where indicated.

total.

Name, Address, Social Security Number

3. Election Campaign Fund

Your social security number(s) and name(s) must match your

(UC §59-10-1311)

social security card(s). Print your social security number(s),

If your Utah income tax liability on line 27 plus line 30 is $2

name(s), mailing address, and 10-digit telephone number,

or more ($4 if married ﬁ ling jointly), you may contribute $2 to

in the spaces provided. If ﬁ ling married jointly or separately,

the campaign fund for any of the qualiﬁ ed parties listed on the

enter the spouse’s name and social security number also.

return. If this is a joint return, your spouse may also contribute

Enter social security numbers in the same order your names

$2 to the party of his or her choice. This will not reduce your

appear on the form.

refund or increase the tax amount you owe.

SOCIAL SECURITY NUMBER DISCLOSURE

4. Federal Adjusted Gross Income

Everyone ﬁ ling a Utah individual income tax return must provide

Enter your federal adjusted gross income (FAGI) from your

his or her social security number according to Utah law. The

federal return:

social security number is used as the account number on the

1040,

line 37

1040NR,

line 36

State’s system. All information on the income tax return is

1040A,

line 21

1040NR-EZ,

line 10

conﬁ dential and protected from unauthorized disclosure by

1040EZ,

line 4

federal and state laws.

Nonresidents and part-year residents: Enter the full

ZIP CODE

amount of your federal adjusted gross income from your

Enter your Zip Code with the "plus four" at the end, without

federal return (as noted above), not just your Utah income.

a hyphen.

5. Additions to Income

FOREIGN ADDRESS

If your address is in a foreign country, enter the mailing ad-

The following additions to income are entered on TC-40A,

dress where indicated. Enter the foreign city, state/province

Part 1. Enter the sum of all additions to income on line 5 of

and postal code in the city ﬁ eld. Abbreviate if necessary. Leave

TC-40.

the State and Zip Code ﬁ elds blank. Enter only the foreign

• Lump Sum Distribution

country name in the "Foreign country" ﬁ eld. This is a Postal

• Medical Care Savings Account (MSA) Addback

Service requirement.

• Utah Educational Savings Plan (UESP) 529 Plan Addback

• Reimbursed Adoption Expenses Addback

DECEASED TAXPAYER

• Child's Income Excluded from Parent's Return

If you are ﬁ ling for a taxpayer who died, enter the deceased

• Municipal Bond Interest

individual's name and social security number and your

• Untaxed Income of a Resident Trust

mailing address and telephone number. Enter an "X" in the

• Untaxed Income of a Nonresident Trust

appropriate box if the taxpayer or spouse died in 2011 or

• Equitable Adjustments

2012. See additional instructions on pages 3 and 10.

See instructions for TC-40A, Part 1, and an explanation of each

1. Filing Status

addition to income beginning on page 12 of these instructions.

If you ﬁ led a joint federal return, you must ﬁ le a joint Utah

6. Total Income

return. (If one spouse is a full-year Utah resident and the

other spouse is a full-year nonresident, see instructions on

Add line 4 and line 5.

Form Tc-40 - Individual Income Tax Return Instructions - 2011 Page 7

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