Form Tc-20 - Utah Corporation Franchise Or Income Tax Return Instructions

Contents

General Instructions and Information ........................................................................................................................1

TC-20 – Utah Corporation Franchise or Income Tax Return Instructions ..................................................................6

Schedule A – Utah Net Taxable Income and Tax Calculation Instructions ................................................................8

Schedule B – Additions to Unadjusted Income Instructions ....................................................................................14

Schedule C – Subtractions from Unadjusted Income Instructions ..........................................................................16

Schedule D – Utah Contributions Deduction Instructions........................................................................................17

Schedule E – Prepayments of Any Type Instructions ..............................................................................................18

Schedule H – Nonbusiness Income Net of Expenses Instructions ..........................................................................18

Schedule J – Apportionment Schedule Instructions ................................................................................................20

Schedule M – Corporations Included in Combined Filings Instructions ..................................................................22

Common Return Errors ...........................................................................................................................................23

Utah Taxpayer Advocate Service

The Taxpayer Advocate Service assists taxpayers who

E-Filing is Easier!

have made multiple unsuccessful attempts to resolve

E-ﬁ ling is the easiest and most accurate way

concerns with the Tax Commission. This service

to ﬁ le. Ask your tax preparer about e-ﬁ ling

helps resolve problems when normal departmental

your individual, partnership, C corporation

processes break down, identiﬁ es why the problem

and S corporation returns, or use commer-

occurred and suggests remedies to stop the problem

from recurring. See details at tax.utah.gov/contact or

cial tax software.

at 801-297-7562, toll free at 800-662-4335, ext. 7562,

Utah is Online

or by email at taxpayeradvocate@utah.gov.

Utah offers many online services for indi-

The Taxpayer Advocate service should not be used to

vidual and business ﬁ lers, including:

bypass normal methods for resolving disputes or issues.



taxexpress.utah.gov

E-Verify for Employers

• File tax returns online.

Employers can help prevent identity theft by verifying

• Pay online by e-check or credit card.

the social security numbers of job applicants. E-Verify

is a free service of the U.S. Department of Homeland

• Manage your Utah tax account.

Security that veriﬁ es employment eligibility through

the Internet. Employers can use E-Verify at

• Request payment plans.

gov/E-Verify.



tax.utah.gov

• Download forms and instructions for all

Need more information?

Utah tax types.

Questions 801-297-2200 or

• Sign up for tax training workshops.

1-800-662-4335

(outside the Salt Lake area)

• Link to free business resources and

other services.

Research

Utah rules, bulletins and

Commission decisions:

tax.utah.gov

Utah Code (UC): le.utah.gov

Internal Revenue Code (IRC):

law.cornell.edu/uscode/26

Order paper forms

See Pub 68, Pass-through Entity Withholding, at

801-297-6700 or

tax.utah.gov/forms.

1-800-662-4335, ext. 6700

(outside the Salt Lake area)

File TC-20 if Corporation ﬁ led federal form 1120

If you need an accommodation under the Americans

File TC-20S if S Corporation ﬁ led federal form 1120S

with Disabilities Act, contact the Tax Commission at

File TC-20MC if Corporation ﬁ led federal forms 1120-H,

801-297-3811 or Telecommunications Device for the

1120-RIC, 1120-REIT, 990-T or 8023

Deaf (TDD) 801-297-2020. Please allow three working

days for a response.

Form Tc-20 - Utah Corporation Franchise Or Income Tax Return Instructions - 2011 Page 2

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