2005 Utah Forms And Instructions (Page 5 of 19) in pdf

person. If one spouse is a full-year Utah resident and

Innocent Spouse

the other spouse is a nonresident, the couple may ﬁ le

If your spouse omitted income or claimed false deductions or

separate Utah income tax returns, even though they

credits for which you did not receive any beneﬁ t, you may be

ﬁ led a joint federal income tax return. See Special

entitled to relief from the tax liability. See speciﬁ c details on

Instructions below and Pub 49.

our website at tax.utah.gov/billing/innocent.html.

Special Instructions for Couples

Amended Returns

To amend a previously ﬁ led return, use the tax form

Pub 49 - Special instructions if one spouse

and instructions for the year you are amending. You

is a full-year resident and the other is a non-

can obtain prior year forms and instructions at tax.utah.

resident - incometax.utah.gov/forms.html.

gov/forms/old.html.

Couples who qualify to use Special Instructions may ﬁ le a

Amend your return promptly if:

federal return as married ﬁ ling joint and ﬁ le Utah returns as

• An error is discovered on your Utah or federal return

married ﬁ ling separate. Couples who do not qualify to use

after it has been ﬁ led; or

Special Instructions must ﬁ le the Utah return using the

• Your federal return is audited or adjusted by the IRS and

same ﬁ ling status as the federal return.

the audit or adjustment affects your Utah return. You must

To ﬁ le using Special Instructions, one spouse must be a

amend your Utah return within 90 days of the IRS’s ﬁ nal

full-year Utah resident and the other spouse must be a

determination. If you are unsure whether or not your Utah

nonresident. If either spouse is a part-year resident they

taxes are affected by an audit or adjustment, contact the

cannot ﬁ le using Special Instructions.

Tax Commission.

Native Americans

Generally, to qualify for a refund or credit, an amended

return must be ﬁ led within three years following the date the

1. Residents: Native Americans who are domiciled and

original return was due. A return ﬁ led before the due date

earn income in Utah should ﬁ le a Utah income tax re-

is considered ﬁ led on the due date. If an amended return

turn.

must be ﬁ led based on changes made by the IRS, a claim

•

Enrolled members of a Native American tribe or

for refund or credit must be made within two years after a

nation in Utah, who live and work on the reservation

Utah amended return was required to be ﬁ led.

on which they are enrolled, are exempt from Utah

income tax on income earned on the reservation.

How to Amend a 2005 Utah Income Tax Return

See page 8 for an explanation on how to deduct this

A. Enter on page 1 of the Utah return, in the box titled “For

income.

Amended Return - Enter Code (1-5)" a code number

•

Enrolled members of the Ute Tribe who work on

that best corresponds to your Reason For Amending.

the Uintah and Ouray Reservation and live on land

See codes below.

removed from that reservation under Hagen vs. Utah

Reason-for-Amending Codes (enter on return)

(510 U.S. 399 (1994)) are exempt from Utah income

You ﬁ led an amended return with the IRS (attach a

tax on income earned on the reservation. See page

copy of your amended federal return).

8 for an explanation on how to deduct this income.

You made an error on your Utah return (attach an

2. Nonresidents: Nonresident Native Americans who are

explanation of the error).

not domiciled on a reservation within Utah, but earn

Your tax calculation was changed by an IRS audit

income from Utah sources, must ﬁ le a Utah income tax

and/or adjustment (attach a copy of the IRS adjust-

return and pay any tax due.

ment).

You had a net operating loss. Utah treats net op-

Students

erating losses in the same manner as the federal

1. Residents: A Utah resident who is a student at a non-Utah

return. If your amended return is the result of a

school (full or part-time) is required to ﬁ le a Utah return

carryback net operating loss, complete an income

and pay tax on all income, regardless of the source. If

tax return for each year you are amending (attach a

income tax is required to be paid to another state on

copy of your amended federal return).

income that is also taxed by Utah, a credit may be allowed

Other (attach explanation to return).

for the tax paid to the other state. To claim credit for taxes

B. Complete the return by entering the corrected ﬁ gures.

paid to another state, complete and attach form TC-40A,

C. Enter other amounts shown on your original return. If

included in this booklet. Do not send a copy of the other

you received a refund on your original return, enter the

state’s return. Keep the other state’s return and all related

amount of the previous refund on line 22 of the 2005

documents with your records.

amended return. If you paid with the original return or

2. Nonresidents: A nonresident student who is attending

made subsequent payments of the tax prior to ﬁ ling the

a Utah school is required to ﬁ le a Utah state income

amended return, enter the total previous payments on

tax return and pay Utah tax on income, such as wages,

line 28 of the 2005 amended return. Contributions on

rental income, business income, etc. earned from Utah

line 21 cannot be changed after the original return is

sources.

ﬁ led.

Injured Spouse

D. Do not submit a copy of your original return with the

amended return.

If your spouse brought prior outstanding state tax liabilities

into the marriage, any refund may be offset against that

liability. You may be entitled to claim a part or all of any refund

under the injured spouse provisions. See speciﬁ c details on

our website at tax.utah.gov/billing/innocent.html.

2005 Utah Forms And Instructions Page 5

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