Fillable Tc-40a - Income Tax Schedule A - Parts 1, 2, 3 printable pdf download

Income Tax Schedule A - Parts 1, 2, 3

TC-40A

Clear form

(Attach this schedule to your 2002 Utah income tax return)

Rev. 12/02

Taxpayer's last name

Taxpayer's Social Security number

PART 1: Credit For Tax Paid To Another State (nonresidents do not qualify for this credit)

Part-year residents rarely qualify for this credit. See instructions on page 10.

Part-year resident definition: A taxpayer who is domiciled in Utah for part of the year and domiciled in a state, other than Utah, for part of the

year, may only claim credit on the portion of income that: (1) is subject to both Utah tax and tax in another state, (2) was received while

domiciled

in Utah, and (3) was included in “Column A-Utah Income” in Part 3 of this form. Also see “Part-Year Resident Defined” on page 3 of instructions.

NOTE: You cannot file electronically if there is more than one credit for taxes paid to another state.

If you claim more than one state for this credit, complete a TC-40A, PART 1 for each state and

enter the sum of the credits on line 19.

Federal adjusted gross income taxed in state of: ____________________

Federal adjusted gross income from federal return (see line 4 instructions on page 6)

Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places)

Utah income tax (line 16 on front of return)

Credit limitation (multiply line 4 by decimal on line 3)

Actual income tax paid to state shown on line 1. Part-year residents must prorate the tax paid to other

state(s). The credit only applies to the portion of the actual taxes paid on income that was taxed in Utah

and the other state(s) shown.

7 $

Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on line 19 on page 2 of return.

Include a signed copy of the other state(s) income tax return with your Utah tax return.

PART 2: Retirement Income Exemption/Deduction

You qualify to take the retirement income exemption/deduction if

(1)

you,

or your spouse

, are age 65 or older at the end of the tax

year; or

(2)

you,

or your spouse

, are under age 65 and received qualifying taxable retirement income.

See page 7 to determine

what is or is not qualifying retirement income.

1. Age 65 or older - Retirement Income Exemption

Check if self/spouse are 65 or older

Self

Spouse

Total boxes checked ______ x $7,500 =

2. Under age 65 - Retirement Income Deduction (if both are age 65 or older, skip to line 3)

Line 2 is limited to qualifying taxable retirement income up to $4,800 per retiree and can only be used by the retiree who

earned the income. ATTACH ALL FORMS 1099R, SSA-1099, or other documentation to support your deduction.

Spouse

Self

Date of birth

a. Qualified retirement income

b. Retirement limitation

4,800

c. Enter the lesser of a or b for each column.

Add "Self" and "Spouse" amounts on line "c." for total.

3. Total exemption amount (add lines 1 and 2)

Enter federal adjusted gross income from line 4 of state return, plus any

lump sum (code 51) amount from line 6 of your state return, plus any interest

on line 8b of federal forms 1040A or 1040

Round to nearest

5.Enter:

(a) $32,000 - if married filing joint, head of household, or qualifying widow(er)

whole dollar.

(b) $16,000 - if married filing separate

6. Subtract line 5 from line 4 (if zero or less, enter zero)

7. One-half of line 6 (line 6 divided by 2). If zero or less, enter zero.

Subtract line 7 from line 3. This is your retirement exemption/deduction. Enter on line 12 on

page 1 of your state return. Do not enter an amount less than zero.

Tc-40a - Income Tax Schedule A - Parts 1, 2, 3

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