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

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Income Tax Schedule A - Parts 1, 2, 3
TC-40A
(Attach to your 2000 Utah income tax return)
Rev. 12/00
Taxpayer's last name
Taxpayer's Social Security number
PART 1:
FULL OR PART-YEAR RESIDENTS ONLY
- Credit For Taxes Paid To Another State (use additional TC-40A forms if for more than 2 states)
Definition of Part-Year resident:
Part-Year residents must read this definition.
Domiciled in Utah for part of the year and domiciled in a state, other than Utah,
for part of the year. A part-year resident may claim credit on portions of income that: (1) is subject to both Utah tax and tax in another state, (2) was received while
living 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 2.
1.
Federal adjusted gross income taxed in state of: ____________________
1
00
$
2.
Federal adjusted gross income from federal return (see line 4 instructions on page 5)
2
00
3.
Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places)
3
4.
Utah income tax (line 22 on front of return)
4
00
5.
Credit limitation (line 4 times decimal on line 3)
5
00
6.
Actual income tax paid to state shown on line 1
00
6
7.
Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on line 31 on page 2 of return.
7
$
00
If you are claiming a second credit for taxes paid to another state, complete the worksheet below.
If you have more than two claims for this tax credit, obtain additional copies of this schedule.
Add all CREDITS for taxes paid to another state, from line 7 for each state, and enter the total on line 31 of your return.
NOTE: You cannot file electronically if there is more than one credit for taxes paid to another state.
1.
Federal adjusted gross income taxed in state of: ____________________
1
00
$
2.
Federal adjusted gross income from federal return (see line 4 instructions on page 5)
2
00
3.
Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places)
3
4.
Utah income tax (line 22 on front of return)
4
00
5.
Credit limitation (line 4 times decimal on line 3)
00
5
6.
Actual income tax paid to state shown on line 1
00
6
7.
Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on line 31 on page 2 of return.
7
$
00
YOU MUST ATTACH A SIGNED COPY OF ALL OTHER STATE INCOME TAX RETURNS FOR WHICH CREDIT IS CLAIMED.
ALSO ATTACH THIS SCHEDULE TO YOUR UTAH TAX RETURN.
PART 2:
FOR UTAH RESIDENTS AND NON OR PART-YEAR RESIDENTS
- Retirement Income Exemption/Deduction
YOU DO NOT QUALIFY FOR THE UTAH RETIREMENT INCOME DEDUCTION if (1) you received a lump sum distribution from a
“retirement plan” when your employment is terminated prior to meeting your employer’s normal retirement requirements; or (2) you received
a distribution from a “retirement plan” that is terminated by your employer. (See page 7)
1.
Age 65 or older - Retirement Income Exemption
Self
Total boxes checked ______ x $7,500 =
Check if self/spouse are 65 or older
Spouse
$
1
00
2.
Under age 65 - Retirement Income Deduction
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
$
$
a.
$
$
b. Retirement limitation
b.
4,800
4,800
+
$
$
$
2
c.
00
c. Enter the lesser of a or b for each column.
=
If you or your spouse are 65 or older, enter "0." Add "Self" and "Spouse" amounts on line "c." for total.
3.
Total exemption amount (add lines 1 and 2)
3
00
4.
Enter federal adjusted gross income from line 4 of state return, plus any lump sum amount
4
$
00
from line 6 of your state return, plus any interest on line 8b of federal forms 1040A or 1040
5.
Enter:
(a) $32,000 - if married filing joint, head of household, or qualifying widow(er)
Round to nearest
(b) $16,000 - if married filing separate
5
whole dollar.
00
(c) $25,000 - if single
6.
Subtract line 5 from line 4 (if zero or less, enter zero)
6
00
7.
One-half of line 6 (line 6 divided by 2). If zero or less, enter zero.
7
00
8.
Subtract line 7 from line 3. This is your retirement exemption/deduction. Enter on line 14 on
8
$
00
page 1 of your state return. Do not enter an amount less than zero.
ATTACH THIS SCHEDULE TO YOUR UTAH TAX RETURN.
SEE BACK OF THIS FORM FOR PART 3: NON OR PART-YEAR RESIDENT SECTION.

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