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Form TC-41-Inst Fillable Utah Fiduciary Income Tax Instructions
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
0595 Millard County 0595 Morgan County 0595 Piute County 0595 Rich County 0595 Wayne County 0605 Aurora Redmond 0605 Cedar City 0605 Centerfi eld Mayfi eld 0605 Duchesne City 0620 Santaquin South 0625 Ephraim Fairview 0625 Heber 0625 Nephi 0625 Wellington 0635 Gunnison 0635 Price 0635 Richfield Salina 0635 Roosevelt 0635 Snyderville Basin Transit 0650 Brigham City Perry 0650 Davis County 0685 Weber County 0695 Daggett County 0695 Snowville 0705 Independence 0705 South Salt Lake 0735 Midway 0745 Park City 0785 Park City East 0795 Boulder Panguitch 0795 Brian Head 0805 Bryce Canyon 0835 Alta 2 of the form TC 675R received by this estate or trust 59 10 1402(11)) A pass through entity is not required 59 7 102(1)(a) or 59 10 104 1 63M 1 503 Get a certified copy of form TC 40TB Targeted A of the Utah Schedule K 1 received by this estate or Agricultural Off highway Gas/Undyed Diesel Credit Enter the tax from line 25 on TC 41B Non or Part year Farm Operation Hand Tools Credit Mineral Production Withholding Tax Credit Pass through Entity Withholding Tax Credit Renewable Commercial Energy Systems Tax Credit Targeted Business Tax Credit Treasury bills you means the fiduciary of the estate or trust $12 000 $13 363 (02) Qualified Sheltered Workshop Cash Contribution (04) Capital Gain Transactions Credit (05) Clean Fuel Vehicle Credit (06) Historic Preservation Credit (07) Enterprise Zone Credit (08) Low Income Housing Credit (10) Recycling Market Development Zone Credit (12) Credit for Increasing Research Activities in (13) Carryover of Credit for Machinery and Equipment (17) Credit for Income Tax Paid to Another State (20) Utah Educational Savings Plan (UESP) 529 (21) Renewable Residential Energy Systems Tax (24) Qualifying Solar Project Credit (25) Combat Related Death Tax Credit (26) Gold and Silver Coin Sale Credit (27) Veteran Employment Tax Credit (39) Renewable Commercial Energy Systems Tax (40) Targeted Business Tax Credit (43) Pass through Entity Taxpayer s Withholding (46) Mineral Production Withholding Tax Credit (47) Agricultural Off Highway Gas/Undyed Diesel (48) Farm Operation Hand Tools Credit (51) Lump Sum Distribution (54) Utah Educational Savings Plan (UESP) 529 (57) Municipal Bond Interest (58) ESBT S Corporation Income (62) Fiduciary Adjustments (69) Equitable Adjustments (71) Interest from U S Government Obligations (77) Native American Income (78) Railroad Retirement Income (79) Equitable Adjustments (84) Nontaxable Income from Irrevocable Resident (86) Nongrantor Charitable Lead Trust Charitable (87) Fiduciary Adjustments (chapter 7 or chapter 11) must fi le form TC 41 Utah (credits that must be apportioned for nonresidents and (EIN) (estates and trusts) for federal tax purposes (less than 12 months) fill in the tax year space at the (line B checked) (maximum $2 400) $ (maximum ($4 800) $ (other than interest income shown on lines 1a and 1b (other than Utah Schedules TC 41A TC 41S and/ (partnerships) members (limited liability companies) (see below) The estate or trust is not required to withhold (see next paragraph) See Penalties and Interest instructions (see Schedule N instructions on page 26) This amount (see UC 59 10 1402(10)) and for tax years beginning (UC 59 1 401(11)) (UC 59 10 1003) (UC 59 10 1006) (UC 59 10 1007) (UC 59 10 1009) (UC 59 10 1010) (UC 59 10 1017) (UC 59 10 1018) (UC 59 10 1020) (UC 59 10 1022) (UC 59 10 1024) (UC 59 10 1027) (UC 59 10 1028) (UC 59 10 1031) (UC 59 10 1103) (UC 59 10 1105) (UC 59 10 136) (UC 59 10 1403 2(5)) (UC 59 10 202(1)(a)) (UC 59 10 202(1)(b)) (UC 59 10 202(1)(c)) (UC 59 10 202(2)(a)) (UC 59 10 202(2)(c) and (f)) (UC 59 10 202(2)(d)) (UC 59 10 202(2)(e)) (UC 59 10 209 1) (UC 59 10 210) (UC 59 6 102(3)) (UC 63M 1 413) (UC 63M 1 504) (W 2 box c or 1099) 02 Qualified Sheltered Workshop Cash Contribution Credit 04 Capital Gain Transactions Credit 05 Clean Fuel Vehicle Credit 06 Historic Preservation Credit 07 Enterprise Zone Credit 08 Low Income Housing Credit 1 2004; 1 5% of your qualified expenses for increasing research 1 Amount paid for solar unit(s) $ 1 An individual is considered to have a domicile in Utah if: 1 Capital gains on all sales and 1 code 58 1 Complete form TC 41 through line 25 1 Complete form TC 41C page 1 through line 20 1 Divide the amount distributed to beneficiaries by 1 Domiciled in Utah for the entire year even if temporarily 1 Eligible short term or long term 1 Enter the qualified contribution amount 1 Federal Total Income 1 Have received an honorable or general discharge 1 If this income is portfolio or non Utah nonbusiness 1 Interest $ 1 Number of months or partial months 1 of TC 41C to your return; do not complete or attach 1 Taxable in Utah 1 The capital gain transaction must be for the sale or 1 The military service member must have been in an 1 The trust became a resident trust on or after January 1 Type of Return 1 Veteran s name last known address and taxpayer 1 You filed an amended return with the IRS Attach a 1(1)(d); and 10 Exemption 10 Personal Exemption 10 Recycling Market Development Zone Credit 100% of the 2012 Utah income tax liability as indicated 1040 enter the amount reported on your 2013 federal 1040 Schedule A (if greater) attached to the federal 1041 line 12 1041 that the trustee or debtor in possession files on 1099 R 1099 MISC 1099 G etc 11 Standard or Itemized Deductions 11 State Tax Refund Included in Federal 12 Add Lines 10 and 11 12 Credit for Increasing Research Activities in Utah 12 Subtractions from Income 12345678901WMP 13 Also enter the description and the Utah nonrefundable 13 State Income Tax Itemized on 2013 13 Total Deductions 14 (Utah taxable income) If the result is zero or less 14 Also enter the description and the Utah refundable 14 Subtract Line 13 from Line 12 14 Utah Taxable Income (Loss) 1403 2(6)) 15 Initial Credit before Phase out 15 Specie Legal Tender Act 15 Utah Tax 16 Allowable Deductions for Credit 16 Base Phase out Amount 17 Credit for Income Tax Paid to Another State 17 Initial Credit before Phase out 17 or 1099) 17 Phase out Income 18 Base Phase out Amount 18 column B and enter the result on line 19 Round 18 Phase out Amount 19 Income Subject to Phase out 19 Taxpayer Tax Credit 195 N 1950 W 1997 and prior to 2011 and the credit was more than the 2 5% of certain payments made to a qualified organization 2 Capital losses on all sales and 2 Complete form TC 41B Non or Part Year Resident 2 Domiciled in Utah for any period of time during the 2 Enter the tax from line 20 of TC 41C on line 22 of 2 Federal Adjustments to Income 2 Monthly credit allowable in first year 200 2 Multiply line 1 by 25% ( 25) $ 2 Multiply line 1 by 5% ( 05) This is your 2 Multiply the amount in step 1 by the total amount 2 No assets were held at any time after January 1 2 Start date of employment; 2 Status Code of Estate or Trust 2 Taxed also by the other state(s) and 2 Taxes $ 2 The combat related death must have occurred on or 2 There is a rebuttable presumption that an individual 2 Was collecting or was eligible to collect unemployment 2 You made an error on your Utah return Attach an 2% of the unpaid tax per month of the extension period 20 on how to compute the Utah tax on the TC 41C 20 Phase out Amount 20 Utah Educational Savings Plan (UESP) 529 Plan Credit 20 Utah Income Tax 2003 in another resident irrevocable trust created 2013 amended return If you paid with the original 2013 and fiscal years beginning in 2012 and ending in 2013 Utah Fiduciary Income Tax Page 1 2013 Utah Fiduciary Income Tax Page 11 2013 Utah Fiduciary Income Tax Page 13 2013 Utah Fiduciary Income Tax Page 15 2013 Utah Fiduciary Income Tax Page 17 2013 Utah Fiduciary Income Tax Page 19 2013 Utah Fiduciary Income Tax Page 21 2013 Utah Fiduciary Income Tax Page 23 2013 Utah Fiduciary Income Tax Page 25 2013 Utah Fiduciary Income Tax Page 27 2013 Utah Fiduciary Income Tax Page 29 2013 Utah Fiduciary Income Tax Page 3 2013 Utah Fiduciary Income Tax Page 31 2013 Utah Fiduciary Income Tax Page 32 2013 Utah Fiduciary Income Tax Page 5 2013 Utah Fiduciary Income Tax Page 7 2013 Utah Fiduciary Income Tax Page 9 2013 Utah return with the paid preparer who signed it 2014 If the return is for a fiscal year or a short tax year 21 Estate or Trust Tax Credit 21 Renewable Residential Energy Systems Credit 210 N 1950 W 22 Enter this amount on TC 41A Part 4 using code 25 22 Utah Income Tax 23 Enter Tax from Line 22 23 through 42 according to the regular fiduciary 24 Apportionable Nonrefundable Credits 24 Qualifying Solar Project Credit 2479 S Lake Park Blvd 25 Combat Related Death Credit 25 Subtract line 24 from line 23 26 Enter Applicable Tax 26 Gold and Silver Coin Sale Credit 27 Nonapportionable Nonrefundable 27 Veteran Employment Tax Credit 28 Subtract Line 27 from Line 26 29 Amended Return Only 3 7 5% of your qualified research expenses in a taxable 3 Any eligible capital gain must first be offset by any 3 Charitable contributions $ 3 Complete form TC 41 lines 23 through 25 3 Documentation establishing that the veteran was 3 Enter the lesser of line 2 or $2 000 3 Even though domiciled outside Utah maintains a 3 Federal Adjusted Gross Income 3 First year credit line 1 times line 2 3 Nonresident Benefi ciaries 3 Subtract line 17 from line 10 for both columns A and 3 Subtract line 2 from line 1 (if a loss 3 Subtract the amount in step 2 from the total amount 3 The death must have occurred while the military 3 The trustee is a trust company as defi ned in UC 75 3 Work for the taxpayer for at least 35 hours per week 3 Your federal return was changed by an IRS audit or 30 Utah Use Tax 300 S Rio Grande St 31 Total Pass through Withholding Tax 32 This is the tax you owe 32 Total Tax Additions and Use Tax 33 Utah Income Tax Withheld 34 Credit for Utah Fiduciary Tax Prepaid 35 Amended Return Only 36 Refundable Credits 37 This is your refund 37 Total Withholding and Refundable 38 Tax Due 3811 or TDD at 801 297 2020 Please allow three 39 if applicable 39 Penalty and Interest 39 Renewable Commercial Energy Systems Tax Credit 4 Additions to Income 4 Amount from form 1041 Schedule D 4 An individual is not considered to have a Utah domicile 4 Attorney/accountant/return preparer fees $ 4 Complete form TC 41C page 2 4 Divide the total on line 18 column A by the total on line 4 Documentation provided by the recently deployed 4 Federal Total Income 4 Number of months or partial months 4 The amount subtracted is reduced to the extent the 4 The service must have been on or after the date 4 The transaction must be made during the taxable 4 You had a net operating loss Utah treats net op 40 Targeted Business Tax Credit 40 Total Due Pay this Amount 401 408 or 457 and is not required to file a return 408 or 457 and is not required to fi le a return under UC 41 Refund 42 Refund Applied To 2014 Taxes 43 Pass through Entity Withholding Tax Credit 46 Mineral Production Withholding 47 Agricultural Off highway Gas/Undyed Diesel Credit 48 Farm Operation Hand Tools Credit 4972 with your federal return If you received a lump sum 5 A signed statement from the Department of Workforce 5 Add lines 3 and 4 5 Additions to Income 5 Calculate line 54 by subtracting line 53 from line 37 5 Enter the lesser of line 3 or line 4 $ 5 Enter the tax from your TC 41 page 2 line 25 on line 5 Miscellaneous deductions $ 5 Monthly credit allowable in second year 400 5 Other Attach explanation to your return 50% of the total cash contributions 51 Lump Sum Distribution 52 and include the amount in the total on line 53 54 Utah Educational Savings Plan (UESP) 529 Plan Addback 55 This is your Utah tax Enter this tax on line 57 of 57 Municipal Bond Interest 58 ESBT S Corporation Income 6 Credit percentage 5% 05 6 Divide the total on line 54 Column A by the total on 6 Multiply the tax on line 20 by the decimal on line 19 6 Second year credit line 4 times line 5 6 Total Adjusted Income 6 Total deductions (add lines 1 through 5) $ 6) or your share of mineral production withholding tax reported 60 day period beginning the day of that individual s 60 E South Temple 3rd Floor 60 E South Temple 3rd Floor 62 Fiduciary Adjustments 69 Equitable Adjustments 7 Credit multiply line 5 by line 6 $ 7 Enter on line 56 the tax amount from form TC 41 7 Fiduciary Fees for Administering 7 Subtractions from Income 7 Transfer your Utah tax from line 21 to page 2 of your 71 Interest from U S Government Obligations 77 Native American Income 78 Railroad Retirement Income 79 Equitable Adjustments 8 Complete page 2 of your TC 41 8 Income Distribution Deduction 8 Multiply the tax on line 56 by the decimal on line 8 Utah Taxable Income (Loss) 801 533 3500 801 536 4000 801 538 4200 801 538 8718 801 538 8804 801 538 8804 801 902 8200 84 Nontaxable Income from Irrevocable Resident Trust 86 Nongrantor Charitable Lead Trust Charitable Contribution 87 Fiduciary Adjustments 9 Estate Tax Deduction 9 Utah Tax 90% of the 2013 Utah income tax due (TC 41 line 28); 90% of the 2013 Utah income tax due if you did not A At the top center of page 1 of TC 41 in the Amended A bankrupt estate exemption is $2 925 a calendar year; a Chapter 11 Bankruptcy Estate (code B) a commercial energy system that is an active solar system a copy of the IRS adjustment a court or other governmental entity; a credit for the tax paid to the other state(s) Nonresident A credit is available to businesses providing a community a decimal greater than 1 0000 and do not enter A dependent beneficiary is an individual who is a beneficiary A dependent beneficiary is not subject to the pass through A dependent beneficiary is not subject to the withholding a dependent who is enrolled as a resident student a direct use geothermal system a geothermal heat pump A Does not return to Utah for more than 30 days in A Either the individual or spouse has a permanent A fiduciary of a resident estate or trust or a fiduciary of a fiduciary tax return for each year you are amend a fiscal year or a short tax year (less than 12 months) a form TC 675R A member of a Native American tribe in Utah who a negative number (If the amount in column A or A non refundable credit is available to taxpayers who a nonresident benefi ciary do not include deductions attributable a nonresident estate or trust with income derived from A Part 3 or Part 4 as applicable If you have multiple A Part 5 If you have multiple credits for the same credit A Part 5 using code 46 Allocate the credit to the A part year resident estate or trust is a resident estate A pass through entity is an entity whose income gains a pass through entity taxpayer A pass through entity taxpayer is any entity which has A payment agreement cannot be set up until your return A penalty for underpaying an extension prepayment is a possession of the United States you may be entitled to A QFT is a domestic trust that meets all of the following A qualified recently deployed veteran is an individual A qualifying solar unit is a portion of the electrical output a schedule to your return showing the calculation of income a TC 549 coupon with your payment A The individual (or spouse) has claimed a dependent A They claim a residential exemption for a primary A trust administered in Utah A trust is administered A trust exempt from federal income tax is exempt from A trust or a portion of a trust consisting of property A trustee may file a single composite Utah Form TC 41 A trustee or debtor in possession of a bankruptcy estate A Utah nonresident beneficiary whose only Utah source above) reported on all federal Schedules K 1 Enter in according to the regular fiduciary instructions Then Account addback a Utah Educational Savings Plan addback account include the use tax on your sales tax return If account number (TC 675R box 3) account number (W 2 box 15 or 1099) account number and active component or reserve component of the United active or reserve component of the United States Armed activities in Utah above a base amount Add any penalty and interest you owe on line 39 to the Add line 3 and line 5 $ Add line 4 and line 5 Add lines 28 through 31 Add lines 33 through 36 Add lines 7 through 12 Add the amounts of mineral production withholding tax from Add the amounts of pass through entity Utah withholding tax Add the amounts of Utah withholding tax from all Add the amounts on line 10 and line 11 Add the pass through withholding in column J for all Addback adding the amount shown on form 4972 Part II line 6 adding the income amounts shown on their Utah Schedule addition to income attributable to a Utah Educational additional forms TC 41 Schedule N if needed address adjusted gross income to Utah as though the beneficiary adjustment and it affects your Utah return Attach adjustment shown on TC 41A Part 2 only to the affects your Utah return You must amend your Utah return after January 1 2010; against Utah tax agreement A pay plan does not stop penalty and interest aids assists or counsels another on a return affidavit all lines 5 and enter the total on form TC 41A Part 5 using all of the following conditions: all related documents with your records all sources as reported on your federal return as noted all sources you reported on your federal return as noted All Utah income taxes for the year must be paid by the allocable to the QFT allocated to each beneficiary on the Utah Schedule K 1 allocated to the beneficiaries of this estate or trust to be allocated to the beneficiary This withholding tax must ALLOW AT LEAST 90 DAYS FOR YOUR RETURN TO allowing you to monitor your own income tax account Also enter an X on line B and a 0 in column F for each also have been used in the calculation of income items also received part of the federal low income housing Amend your return if you discover an error on your Utah Amended Return Amended Return If a bankruptcy case begins but is amended return is fi led enter the total previous payments amended return) and pay any applicable penalty and amount amount and Amount of grocery food purchases Amount of purchases (except amount of refund you want applied to your 2014 tax on amount of the previous year s refund applied to your amount of Utah income attributable to the beneficiaries amount on line E is a loss enter 0 Also enter 0 if the amount to the extent the amount was deducted or used in amounts before entering on the Schedule A Allocate the amounts on the Utah TC 41 Schedule K 1 for all beneficiaries amounts plus any associated penalties and interest Amounts Reportable as Utah Income an addition to income attributable to a Medical Savings an amount subtract any related interest expense on an electronic check (ACH debit) Online payments may an estate must cover the period from the date of the An estate of a decedent who at death was domiciled An estate or trust beneficiary is a part year Utah resident An estate or trust beneficiary is a Utah nonresident if An estate or trust beneficiary is a Utah resident if: An estate or trust is also considered a pass through an estate or trust is made on the TC 41N (See TC 41N an exception under IRC 529(c) or 530(d) enter that an Indian reservation An individual shall file a Utah income tax return (or an individual spends 183 or more days in Utah a day An individual who is not considered to have a Utah domicile an X on line B if this beneficiary is included in the waiver and 5 and address and all related documents with your records and are also used in the calculation of the withholding and credit carryovers or payment made by the tax due and Credits Instructions and deducted on the federal return (IRC section and deducted on the federal return (IRC section 164) and dividends are not considered portfolio income if the and does not include a trust maintained for minors for a and enter the result on line 15 If the result is zero or and enter the result on line 21 This is your Utah tax and in Pub 58 Utah Interest and Penalties at and in Pub 58 Utah Interest and Penalties online and interest by using the Penalty and Interest Calculator and lives on land removed from that reservation under and on all resident business and nonresident business and PTIN in the section below the fiduciary s signature and reported on a fiduciary federal income tax return and shareholders (S corporations) or benefi ciaries and silver coins issued by the United States government and submit form TC 737 Power of Attorney and and the last three are WTH Do not enter and the net amount of withholding tax this estate and Utah credits that are distributed to the beneficiary and Utah Schedules K 1 with your Utah return and which is included in income on the federal return and who knows or has reason to believe it may and your federal return with your records and/or refundable credits from an upper tier Any credit in excess of tax due will not be refunded but any estate or trust tax credit) on line 22 any penalty interest or fees paid on the previous return any portion of your amended return is from a net any receipts to support entries reported on your return applies only to the individual whose signature appears in Apportionable nonrefundable credits can reduce your Apportionable nonrefundable credits cannot exceed the are eligible for an apportionable non refundable credit are entered on TC 250 Part 3 and carried to the Utah are in the TC 40 tax return instruction booklet are not portfolio income are used to buy stock in a qualified Utah small area of the return where indicated This authorization as defined under UC 59 1403 2(1)(b) as necessary) as reported on a Utah Schedule K 1 you received These as shown on the Schedule K in the space provided as shown on the Schedule K in the space provided For as the tax paid to the other state You must complete and as the total amount claimed does not exceed $2 000 per as with a brokerage firm assets generating the income and by any expense at 801 321 7188 or 1 800 418 2551 or visit uesp org At least 70% of the gross proceeds of the transaction at tax utah gov/forms If you want to revoke the authorization at tax utah gov/forms You can calculate penalties at taxexpress utah gov or by following the instructions at taxexpress utah gov or follow the instructions Attach form TC 41B to your Utah return Do not attach a attach it to your Utah return Attach TC 41 Schedule K to show the fi duciary s income Attach the composite return schedules to your TC 41 attach them to your Utah return Processing may be attached to the federal fiduciary return form 1041 If you Attachments to Return attributable to income you received but did not distribute attributable to portfolio income or non Utah nonbusiness attributable to this estate or trust and allocated to the audited or adjusted by the IRS and the audit or adjustment authorize the preparer to: available to the Tax Commission upon request (UC 5910 B and enter the result on line 18 B Enter the corrected figures on the return and/or B The individual or spouse has voluntarily fixed their B They are registered to vote in Utah; or bankruptcy estate s federal return form 1040 attached Bankruptcy Estate See instructions beginning on page Bankruptcy Estate Tax Calculation to determine the Bankruptcy Estates Enter the tax calculated on TC41C Bankruptcy Estates Trustees of an individual bankruptcy based on the total of the interest expense taxes paid basic federal standard deduction as calculated under IRC basis (tax year ends Dec 31 2012); or be based on a preponderance of the evidence taking be carried back three years or forward for the next five be carried forward for next five years be carried forward for the next five years be carried forward for the next four years be carried forward for the next three years be claimed on the beneficiary s individual Utah return be entered on TC 41W which is attached to your return be filed by October 15 2014 be longer than 12 months and must coincide with the be paid to the Tax Commission by the original due date BE PROCESSED be refunded to you (unless you have other outstanding be the result of a wound disease or injury incurred be treated as meeting this requirement during the be used to compute Utah tax Beaver City Beaver County been deducted on your federal return The credit is 5 before it ends submit your request in writing begins; behalf of the bankruptcy estate with the Internal Revenue being distributed to the beneficiaries Describe the being distributed to the beneficiaries Describe the nonrefundable belief that they did not meet the domicile criteria below benefi ciaries Benefi ciary Benefi ciary Information benefi ciary) during the tax year with a maximum credit beneficiaries Enter in the Utah column the total of the beneficiaries Enter this total at the bottom of the Schedule Beneficiaries may take a credit for the amount of tax paid beneficiaries of the trust beneficiaries on their individual Schedule K 1 based on beneficiaries These beneficiaries are collectively beneficiary (collectively referred to as pass through entity beneficiary (see definition above) Entering an X on this beneficiary and each resident or nonresident business beneficiary by the pass through entity is reported on the beneficiary for whom the waiver is requested beneficiary is a nonresident enter 0 beneficiary is a nonresident enter 0 beneficiary on page 26 beneficiary on Schedule N column H beneficiary on the Utah Schedule K 1 and are also beneficiary s personal return beneficiary s Utah individual income tax beneficiary See definition of a dependent beneficiary TC 41N TC 41S TC 41W and TC 250) beneficiary who is eligible for Utah tax credits in addition benefits or has exhausted their unemployment benefits within the last two years under Title 35A Blanding Monticello Board and reported on form RRB 1099 bond interest income on page 10 of these instructions ) bonds) if acquired on or after January 1 2003 Do not booklet Bountiful Centerville box 2) box b or 1099) Box Elder County break down identifies why the problem occurred and business and nonbusiness income derived from or business beneficiary business corporation within 12 months from when business tax credit (refundable credit code 40) Business Tax Credit Keep this form and all related business utah gov/incentives/enterprise zones buy a qualified vehicle fueled by compressed natural buy one or more solar units from a qualifying political by a pass through entity (partnership LLP LLC or S corporation) By April 15 2014 if you file on a 2013 calendar year By the 15th day of the fourth month after the fiscal by the Benefi ciaries by the estate or trust on their behalf To claim the credit by the fiduciary The first return filed by a fiduciary of a by the original due date by the original due date of the return If the return is being by the same settlor or the settlor s spouse; by using the online Penalty and Interest Calculator at by Utah and another state(s) the District of Columbia or bypass normal methods for resolving disputes or issues C Enter all other amounts shown on your original return C Is not enrolled in a Utah state institution of higher C They assert residency in Utah for purposes of filing Cache County Cache Valley Transit Calculate the apportioned amount that may be deducted Calculate the apportioned amount that must be added on calculate the tax on line 15 Calculate this income for a pass through entity taxpayer by calculated on line 9 If the result is less than zero enter 0 calculating the UESP credit on your current or a previously Calculation of Capital Gain Transactions Tax Credit Calculation of Gold and Silver Coin Sale Credit Calculation of Qualifying Solar Project Credit Calculation of UESP Tax Credit Call the Tax Commission for information about the capital gain $ capital gain net long term capital gain 28% rate capital gain on a transaction if: Capital Gain Transactions Credit Capital gains recognized on the sale or exchange of gold capital loss recognized for the year for federal purposes Carbon County carried to the Utah Schedule A Part 5 These credits are Carry the nonrefundable credits over to the Utah Schedule Carry the refundable credits over to the Utah Schedule Carry the sum of the credits from TC 41S line 7 to TC41A carry this amount to line 36 of your Utah TC 41 Each Carryover Credit for Machinery/Equipment Used to Carryover Credit for Machinery/Equipment Used to Conduct Cash contributions made during the taxable year to a cause your withholding tax credit to be disallowed and Cedar Hills Orem certain generation skipping taxes deducted on your Chapter 4 Part 4 Benefits and Eligibility; Chapter 7 or is a publicly traded partnership as defined charitable contributions attorney/accountant/tax preparer charitable contributions deducted on the estate or trust check DO NOT STAPLE check to return Remove any check or money order along with the return check stub before sending DO NOT MAIL CASH with your ciary circumstances: claim a nonrefundable credit To qualify the contribution claim or similar document administered by the Tax Commission claim the enterprise zone credit (nonapportionable Claim the following apportionable nonrefundable credits Claim the following nonapportionable nonrefundable Claim the following refundable credits that apply on TC41A claimed on the fiduciary return and carry this amount on claimed on their personal returns Enter this previous claimed on your return Clean Fuel Vehicle Credit cleanfuels utah gov/taxcredits/taxcreditsintro htm click on Request Pay Plan or e reminder Or you may cluded on line 10 of federal form 1040 only to the extent code 10) or the targeted business tax credit (refundable code 13 code 4 see below ) code 43 code 46 code combine the credit amounts before entering on Code fields blank Enter only the foreign country name Codes and explanations for these additions to income Codes for Additions to Income TC 41 Part 1 Codes for Apportionable Nonrefundable Credits Codes for Nonapportionable Nonrefundable Credits Codes for Refundable Credits TC 41A Part 5 Codes for Subtractions from Income TC 41A Part 2 collecting was eligible to collect or exhausted their Column A Utah Income and Adjustments: Column A Utah Income and Deductions column B is zero enter 0 0000 on line 55 ) Column B Total Income and Adjustments: Column B Total Income and Deductions Combat Related Death Credit Commission by the original due date of the return without Commission The authorization automatically ends on Commission to call the paid preparer with questions Complete a TC 41 Schedule K 1 for each beneficiary Complete and attach form TC 41S Credit for Fiduciary Complete form TC 40H Historic Preservation Tax Credit complete form TC 40LI Summary of Utah Low Income complete form TC 40LIC Utah Low Income Housing Tax Complete form TC 40R Recycling Market Development Complete form TC 40V Clean Fuel Vehicle Tax Credit complete form TC 41 page 1 lines 15 through 22 complete lines 23 through 25 according to the Complete TC 41A page 2 using code 43 to report the complete TC 41C page 2 to calculate the Utah tax Complete TC 41W Part 1 listing each W 2 and 1099 with complete the rest of the TC 41 fiduciary return Attach the completing form TC 41W and attaching it to your Completing the Return Composite Return Composite Return on this page concerns with the Tax Commission This service helps Conduct Research Confederated Tribes of the Goshute Reservation connected with Utah sources and attributable to passthrough consecutive days and during this time the individual consumed Use the county rate if the city is not listed contact the employer or payer to obtain the correct contact the Tax Commission at 801 297 7703 or outside Contribution (UC 59 10 202(2)(g)) Contributions claimed as a tax credit under this section controlled foreign corporation a qualifi ed electing copies of those schedules that did not change copy of your amended federal return (If amending copy of your federal return Keep a copy of form TC 41B copy with your tax records country (a foreign national of citizen) enter NA in country (a foreign national or citizen) enter NA in Coupon or by paying online at taxexpress utah gov Coupon or online at taxexpress utah gov Interest course of the trade or business of a pass through entity Court decision in Smith vs Davis 323 U S 111 (1944)) creates a separate taxable entity known as a bankruptcy Credit credit $ credit (see explanations of credits and codes under the Credit (UC 59 10 1004) Credit (UC 59 10 1014) Credit (UC 59 10 1106) Credit (UC 59 13 202) credit authorization forms and other documentation to Credit calculation: Credit Carryback and/or Carryforward credit code 10) credit code 40) credit code as shown on the Schedule K (abbreviate credit code as shown on the Schedule K (abbreviate as credit disallowed if you do not complete the TC 41W Credit for Increasing Research Activities in Utah Credit for sales tax paid to another Credit for Tax Paid to Another State credit for this benefi ciary credit for upper tier pass through entity withholding tax credit in the space provided (abbreviate as Credit is also allowed for a commercial system that uses credit is explained below credit of the United States in support of the promise to pay credit on line 15 If the result is less than zero enter 0 credit on line 17 If the result is zero or less enter 0 Credit on TC 675R Instructions credit on the income tax return filed by the beneficiary credit phase out amount credit phases out for income over a specified amount Credit Received on TC 675R credit to the beneficiaries on their individual Schedule credit to the next 14 years and use it to offset tax until credit you are claiming Total these credits then Credits Credits credits are found on the Utah Schedule K 1 under nonrefundable credits are found on the Utah Schedule K 1 under refundable credits as reported on the Utah Schedule K line credits being distributed to beneficiaries on the Utah credits for the same credit code combine the credit credits may be disallowed if you do not complete credits that apply on TC 41A Part 4 and attach it to credits when filing this estate or trust s return credits with a credit code Do not include the credits with a credit code Do not include the Utah current tax liability D Submit the amended return with all schedules including date falls on Saturday Sunday or legal holiday the date paid The 2014 rate is 2% Include this interest on date until the liability is paid in full The interest rate for date using form TC 548 Fiduciary Income Tax Prepayment days during the taxable year In determining whether death decedent s death to the end of the first tax year selected Declaration of Representative Form TC 737 is available declared by the President of the United States by deductible in determining federal taxable income deduction Deductions and Credits Instructions deductions and/or credits A pass through entity is deductions reported on all federal Schedules K 1 Enter defined as estates or trusts that are not resident estates degree felony with a fine from $1 500 to $25 000) delay any refund delay your refund delayed or the withholding tax credit disallowed if you delayed or the withholding tax credit disallowed if you do Dependent Benefi ciary Defi nition deployed veteran must be retained by the taxpayer to derived in the ordinary course of a trade or business and designated recycling market development zone determined in accordance with the benefi ciary s interest determining net taxable income Development certification verifying the credit is approved development zone tax credit (nonapportionable nonrefundable did not itemize your deductions on federal Schedule A disability income unemployment income and disallowed if you do not complete the TC 41W Part 2 Disclosure Statement with the IRS enter an X at the distributable net income distributed to the beneficiaries distributed to the beneficiary distribution and filed federal form 4972 enter the total of dividends; Division of Air Quality Division of Services for People with Disabilities Do not attach them to your Utah return Processing may be do not complete the TC 41W Part 1 with all required do not complete the TC 41W with all required information Do not enter an amount less than 0 Do not include any amounts paid or accrued for state Do not include on this line any mineral production withholding Do not include on this line any pass through withholding Do not send a copy of your federal return credit schedules Do not send copies of your W 2s 1099s TC 675Rs Do not send form TC 40R with your return Keep the form Do not send forms W 2 1099 R 1099 MISC Utah Do not send the TC 657R(s) or Utah Schedule K 1(s) with Do not send the Utah Schedule(s) K 1 with your Utah return Do not send this form with your return Keep the form and Do not send W 2s or 1099s with your Utah return Do not use the state income tax withheld from form W 2 documents with your records does not affect the source of income for computing the does not apply to alcoholic beverages or tobacco See Does not claim an exemption on their federal tax Does not claim the residential exemption for property does not impose an income tax See details at incometax does not include (but is not limited to) the following: Domicile Defi ned domiciled in Utah; or done on Schedule N See the instructions for Schedule dspd utah gov Duchesne County due date If your return is not filed on time or all income due date is the next business day during the period of nonresidency E Do not submit a copy of your original return with E Does not assert that Utah is their tax home for E EE H HH and I bonds each pass through entity taxpayer (line E) by 5% If the edu/uscode/26 education education as a resident student; EIN If you receive a TC 675R directly from the mineral Electing Small Business Trust (ESBT) Report federal Electing Small Business Trusts (ESBTs) must report the electricity furnished to and for the benefit of one elementary or public secondary school in Utah Emery County employed 45 out of the next 52 weeks after the state Energy Systems Tax Credits from the Office of Energy Development Energy Systems Tax Credits from the Utah Office energy utah gov enrolled member is exempt from Utah income tax on enrollment/census number and your Native/Tribe Code Enter $6 100 (standard deduction) or the bankruptcy enter 0 enter 0 enter 0 (See definition of taxable municipal Enter an X if the estate or trust entered a 1 in the enter an X in the box on the right side of the signature Enter an X on line C if the beneficiary is a dependent Enter any additional information or explanation of entries Enter any fiduciary fees deducted on your federal form Enter any income distribution deduction reported on Enter any qualifi ed equitable adjustment needed to prevent Enter any qualified equitable adjustment needed to Enter any qualified fiduciary adjustment and attach an Enter dates in the format mm/dd/yy enter H (charitable trust) Enter in the federal column the total directly apportioned Enter in the federal column the total estate tax deduction Enter in the federal column the total final year deductions Enter in the federal column the total municipal bond Enter in the federal column the total net long term capital Enter in the federal column the total net rental real estate Enter in the federal column the total net short term capital Enter in the federal column the total of the amounts Enter in the federal column the total ordinary business Enter in the federal column the total ordinary dividends Enter in the federal column the total other information Enter in the federal column the total other interest income Enter in the federal column the total other portfolio and Enter in the federal column the total other rental income Enter in the federal column the total U S government Enter in the first column the federal EIN shown in box Enter in the first column the federal EIN shown in box Enter in the fourth column the amount of the allocated Enter in the fourth column the amount of the distributed Enter in the second column the name shown in box B Enter in the second column the producer s name shown Enter in the third column the amount of the mineral Enter in the third column the nonrefundable credit code Enter in the third column the refundable credit code Enter in the Utah column the total amount of Utah withholding Enter in the Utah column the total Utah portion reported Enter in the Utah column the total Utah taxable portion Enter in the Utah column the Utah nonrefundable credits Enter in the Utah column the Utah refundable credits enter interest earned on non Utah municipal bonds if the Enter interest from certain bonds notes and other evidences Enter on line 10 the total of lines 1 through 9 Enter on line 15 a subtraction for a state tax refund included Enter on line 15 the state tax refund included in federal Enter on line 16 only the subtractions from income shown Enter on line 16 the total subtractions from income shown Enter on line 17 the total of lines 11 through 16 Enter on line 36 only the additions to income attributable Enter on line 36 the total additions to income shown on Enter on line 37 the total of lines 21 through 36 Enter on line 51 a subtraction for a state tax refund in Enter on line 51 the state tax refund included on line 10 Enter on line 52 only the subtractions from income attributable Enter on line 52 the total subtractions from income shown Enter on line 53 the total of lines 38 through 52 Enter on line 9 the total additions to income shown on Enter on line 9 the Utah portion only of the additions Enter on lines 1 through 8 all income (loss) earned or Enter on lines 1 through 8 the total income (loss) from Enter on lines 11 through 14 deductions applicable to Enter on lines 11 through 14 deductions claimed on your Enter on lines 21 through 35 all income (loss) earned or Enter on lines 21 through 35 the total income (loss) from Enter on lines 38 through 50 adjustments applicable to Enter on lines 38 through 50 adjustments claimed on enter that carryover amount on TC 41A Part 4 using Enter the amount a qualified nongrantor lead trust deducted Enter the amount from line 22 of the bankruptcy estate s Enter the amount from line 36 of the bankruptcy estate s Enter the amount from line 6 on line 16 of your TC 41 Enter the amount if any of state income tax deducted Enter the amount of any estate tax deduction including Enter the amount of any mineral production withholding Enter the amount of any pass through entity withholding Enter the amount of any state tax refund you included Enter the amount of Utah withholding tax withheld by this Enter the apportioned tax from TC 41C line 57 on Enter the beneficiary s distributive share of Utah nonrefundable Enter the beneficiary s distributive share of Utah refundable Enter the code and amount of each addition to income Enter the code and amount of each subtraction from Enter the code R for a resident estate or trust N for a Enter the code that describes the entity filing the return Enter the estate or trust s federal employer identification Enter the exempt income included in your federal total Enter the exemption deduction taken on your federal Enter the federal total income from federal form 1041 Enter the following additions to income that apply on TC41A enter the following information from Utah Schedule K 1 enter the following information If from form TC 675R enter Enter the following subtractions from income that apply Enter the full name of the estate or trust Enter the income (loss) attributable to Utah and taxable enter the mailing address where indicated Enter the Enter the name of each nonresident individual benefi ciary Enter the net amount of the credits being claimed on Enter the number of Schedules K 1 that are attached to Enter the percent of the estate or trust the pass through Enter the social security number (SSN) of each nonresident Enter the sum of the tax for all QFTs (after subtracting Enter the tax from line 20 on TC 41 line 22 and then Enter the tax from line 20 on TC 41 line 22 Complete Enter the tax from line 57 on TC 41C page 2 on your Enter the tax from page 1 line 22 Enter the total of line 3 and line 4 Enter the total pass through withholding tax from Schedule Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter the Utah portion of the benefi ciary s distributive Enter this amount on TC 41A Part 3 using code 04 Enter this amount on TC 41A Part 3 using code 20 Enter this amount on TC 41A Part 3 using code 24 Enter this amount on TC 41A Part 3 using code 26 entered on TC 41A Part 3 Enter the sum all apportionable entered on TC 41A Part 4 Enter the sum of all nonapportionable entering a 1 in the field if the waiver is for all beneficiaries Enterprise Zone Credit Entities and Mineral Production Withholding Tax entities outside Utah (commonly known as municipal entity (see page 30 for definition of upper tier passthrough entity and all other related documents with your records entity as reported on a Utah Schedule K 1 entity before claiming the tax credit you may irrevocably entity if it is required to divide among and pass through entity is a pass through entity in which this estate entity s primary business activity is investing funds such entity taxpayer receives to four decimal places entity taxpayer The credit for mineral production withholding entity taxpayers The estate or trust may reduce entity that other entity is required to withhold entity to your beneficiaries the Utah income tax entity) etc or form TC 675R (showing mineral entries on your return equitable adjustment claimed equitable adjustment shown on TC 41A Part 1 only to Equitable Adjustments equitable or fiduciary adjustment entered on TC41A erating losses the same as the federal return If Erda Grantsville es as a U S Government obligation (see U S Supreme ESBT S Corporation Income ESTATE estate (chapter 7 or chapter 11) must complete TC 41C estate complete form TC 41C page 2 and attach it to Estate Complete lines 23 through 25 of form TC 41 Estate or Trust estate or trust and who has no other Utah source income Estate or Trust Information estate or trust on behalf of this beneficiary if treated as a estate or trust or other pass through entity on the Utah estate or trust receives an allocation of income gain Estate or Trust Schedule estate or trust See the General Instructions to determine if Estate or Trust Tax Credit (lines 16 21) estate refers only to the estate of a deceased person estate s federal itemized deductions from federal form estate The trustee (for chapter 7 cases) or the debtorin Estates and trusts are allowed a credit against Utah tax Estates and trusts are considered pass through entities estates and trusts do not qualify for this credit Estates or trusts having beneficiaries for whom withholding Example: Interest and dividends may be considered examples on page 28 exception for a dependent of the noncustodial excess of $2 000 may be carried forward as a credit for exchange for credit on the taxpayer s electric bill exchange of gold or silver coin issued by the federal exchanges of gold and silver coins $ Executive Order as a combat zone and on or before Exempt Trusts expenses including amortizable bond premiums are explained below explanation of the adjustment explanation of the error Extension Extension of Time to File extent the equitable adjustment relates to subtractions facility for persons with disabilities are eligible for Falcon Hill Riverdale federal adjusted gross income shown on line 37 of the federal employer identification number federal form 1040 enter the description and amount of Federal Form 1040 Line 10 federal form 1041 line 19 Federal Form 1041 QFT See the general instructions Federal form 1099 (with Utah withholding) including Federal Form 8886 Federal form W 2 Wage and Tax Statement federal income); Federal law does not permit states to tax railroad retirement federal return federal return as noted on the TC 41B federal return Do not include any amounts a qualified federal return form 1040 attached to the federal fiduciary Federal Schedule A federal Schedule K 1 line 14 federal Schedule K 1 line 2a If this income is portfolio federal Schedule K 1 line 8 If this income is portfolio federal tax purposes fees and certain miscellaneous deductions The fi duciary return fi ling separately fi nancial assistance Fiduciary Adjustments Fiduciary and Estate Defi ned fiduciary capacity for any individual or entity The term Fiduciary Income Tax Prepayment Coupon and any Fiduciary Income Tax Return and attach a completed Fiduciary Information fiduciary instructions Complete and attach only page Fiduciary means a guardian trustee executor administrator fiduciary return Enter such withholding tax on TC 41W fiduciary return form 1041 field Abbreviate if necessary Leave the State and Zip file a return and make the required payment in a timely File the 2013 Utah Fiduciary Return for calendar year file the estate s tax returns and pay its taxes The debtor file the other state s return to determine the tax amount File using the 2013 return for calendar year 2013 and file your return No extension form is required to be filed filed on extension this withholding tax must be prepaid filed on the due date ) filed report all income and deductions on the debtor s filed to move income and deductions from the estate s filed Utah tax return If you are a UESP account owner Filing Period fill in the tax year end date at the top of the form using First Column First Column First Year Credit (count all months in the year the 45 week fiscal or short years beginning in 2013 If the return is for Follow the line by line instructions except for computing Follow these steps to calculate your Utah tax for a net operating loss do not use code 1 use For a non or part year resident bankrupt estate For a nonresident benefi ciary do not include deductions For a resident bankrupt estate complete lines for a temporary or transitory purpose for less than 183 for all QFTs for which he or she is the trustee including for both columns A and B for Contributions Withdrawals and Transfers from UESP for more information For more information contact your city or electrical For more information contact: For more information contact: For more information contact: For more information contact: For more information contact: For more information see UC Title 59 Chapter 1 Part for non or part year residents); for not less than 45 of the next 52 weeks following for owners of a low income housing project who for pass through withholding tax For purposes of pass through entities generally portfolio For purposes of this paragraph 4 an absence from the for TC 41C for TC 41C page 2 (see page 20) for the credit if the lessor irrevocably transfers the right to for the tax year being amended Do not include for the tax year being amended Do not include on this line for the year the service member died for use storage or other consumption in Utah during the for whom a federal tax exemption is claimed; for your 2014 Utah fiduciary tax liability Enter the Forces and received an honorable or general discharge Foreign Address If your address is in a foreign country foreign city state/province and postal code in the City form 1040 that is attached as a schedule to federal form form 1041 line 20 Form 1041 QFT by the due date (including extensions) form TC 40V for more information form TC 41 form TC 41 to file for a single QFT or for multiple QFTs form W 2 or 1099 forms on TC 41W page 1: forms The Tax Commission will send you a bill if you do forms with your tax records for future reference If you Fourth Column from 1040 line 10 Otherwise leave this line blank from a pass through entity (partnership LLC LLP from a Utah estate or trust should not be reported from accruing and we may still file a tax lien to secure from all lines 3 and enter the total on TC 41A page 2 using from federal total income if: from income are in the TC 40 tax return instruction from income between the amount taxed at the estate or from income Enter the sum of all subtractions from from income from Utah sources from income is explained below from line 1 of form TC 675H $ from state income tax These obligations include: from the list on this page from the original fi ling from the return from the sale of gold and/or silver coin; and from the upper tier pass through entity from Utah sources passed through to its benefi ciaries from Utah taxable income Include in the Utah column an fuel and undyed diesel fuel bought in Utah to operate fuel; and/or (4) you buy equipment to convert a special FULL YEAR RESIDENT Enter the tax from line 25 on Full year resident estate or trust: Enter the tax from FULL YEAR UTAH RESIDENT BANKRUPTCY ES fund or a cooperative funeral or burial services or property necessary to gain and unrecaptured section 1250 gain gains losses deductions and Utah credits that are being gains reported on all federal Schedules K 1 Enter in the Gallons x 245 = Credit Garden City Garfi eld County gas electricity or other approved fuel The credit may gas; (3) you buy equipment to convert a vehicle to run General Instructions Get form TC 40E Renewable Residential and Commercial Give the Tax Commission any missing information goed utah gov/incentives/enterprise zones goed utah gov/incentives/recycling zones Gold and Silver Coin Sale Credit golf courses horse racing boat operations highway gov/credits/combat government for another form of legal tender; government obligations) Governor s Office of Economic Development Governor s Office of Economic Development Grand County greater than 1 0000 and do not enter a negative Green River Grocery food bought through the Internet or catalog grocery food) subject to use tax $ gross income for the taxable year that will not exceed the Guard; habitation in Utah not for a special or temporary had not been granted Also include this penalty on line Hagen vs Utah (510 U S 399 (1994)) is exempt from have a current Day Training Provider License or Day have a Utah tax liability in 2012 or this is your first have been filed for the estate amended returns must be have congressional authorization to pledge the full faith and have made multiple unsuccessful attempts to resolve have to provide this information later to verify a credit having the same trustee following the instructions under Heading Heights Smithfield higher education expenses and the withdrawal did not meet hire a qualified recently deployed veteran in a taxable historic building Historic Preservation Credit history utah gov/historic buildings/ home in Utah to which the individual or spouse Housing Corporation) Housing Tax Credit Do not send these forms with your housing unit How to Amend a 2013 Utah Fiduciary Tax Return However a trust that is not owned by the purchaser However penalties will be assessed if you have not met Hurricane Ivins La Hyde Park Lewiston hyphens Example: 12345678901WTH Hyrum Logan Nibley identification or social security number; If a nonresident enter the two character home state If a part year resident enter the date you established If a QFT has multiple beneficiaries each beneficiary s If a qualified contribution was made to your Utah Educational If additional lines are needed to report any category you If an individual is considered to have domicile in Utah the If an individual or a spouse does not qualify under If any beneficiary of the estate or trust is not a Utah if applicable if domiciled in Utah for part of the taxable year and If filing for a nonresident or part year resident bankruptcy If less than zero enter 0 $ If line 32 is more than line 37 subtract line 37 from line If line 37 is more than line 32 subtract line 32 from line if the beneficiaries do not pay If the beneficiary If the beneficiary is a pass through entity it must file a Utah If the fiduciary return is being filed on behalf of a military If the form W 2 or 1099 does not reflect this number if the individual is absent from Utah for at least 761 If the interest income is from an estate or trust attach If the QFT election had not been made the trust If the QFT terminated during the year the termination If the return is being filed for more than just the deceased If the return is being filed for only the deceased service If the return is not filed by the extension due date failure If the TC 675R does not reflect this number contact the If this estate or trust has an interest in another passthrough if under 50 cents; round up if 50 cents and above Do if you are a building project owner of a low income If you are a UESP account owner you will receive form If you are a Utah estate or trust with income that is taxed If you are allocated enterprise zone credit from your If you are filing your return or paying any tax late you If you cannot pay the full amount you owe register using If you check this field enter a 0 on line F for the benefi If you claimed a credit on your return for machinery and/ If you distributed the income you received from the passthrough if you do not complete the TC 41W with all required If you enter an X in the box you authorize the Tax If you entered either a 1 or a 2 on the Withholding If you filed federal form 8886 Reportable Transaction If you have an interest in a pass through entity (partnership If you have federal adjustments written in on line 36 of If you itemized your deductions on your 2012 federal form If you need an accommodation under the Americans If you owe tax on your return submit form TC 549 and your If you received a refund on your original return enter If you share in this credit get form TC 40TCAC Utah Low If you want to allow the Tax Commission to discuss your If you want to change the preparer s authorization complete If you withdrew an amount from a Utah Educational Savings in a church club or similar organization in Utah; in a combat zone the fi duciary may claim a nonrefundable in a farming operation in Utah The credit only applies if in a Utah state institution of higher education; in box 1 of the form TC 675R received by this estate in federal income only to the extent the refund is in income on the federal form 1041 for the same year in part A of federal Form 1041 For pooled income funds in Pub 58 Utah Interest and Penalties at tax utah gov/ in Pub 58 Utah Interest and Penalties available at tax in the Foreign country field This is a Postal Service in the third column Carry this total to the Utah Schedule in the trust in the Utah column an equitable adjustment shown on in the Utah column the total Utah portion reported on all in Utah a day means a day in which the individual in Utah if: in Utah than in any other state in Utah the domicile would be considered to be in in Utah; in which this estate or trust owns an interest as well as include a service fee Follow the instructions at taxexpress Include the following with your TC 41 and also keep a Include the name residency and federal identifi cation Included in Column A Utah income on form TC41B included in the interest income reported on their federal including extensions (see UC 59 10 1403 2(6)) income Income income and does not seek to claim a Utah tax credit is income and the beneficiary is a nonresident enter 0 income Codes and explanations for these subtractions income distribution from them you may have had Utah income from a real estate investment trust a income from the disposition of property held for income from the disposition of property that Income from Utah sources is taxable in Utah income gains losses deductions and/or credits passed Income Housing Tax Credit Allocation Certification and income in Utah income includes all gross income other than income income is from a partnership S corporation estate or Income of an irrevocable resident trust is subtracted income on line 12 of TC 41 income on line 12 of your Utah TC 41 Each subtraction income on TC 41A Part 2 using code 77 Enter your income reported on all federal Schedules K 1 Enter in income reported on their federal Schedule K 1 line income tax liability of the QFT The trustee can use Utah income tax on all nonresident individual benefi ciaries income tax on bonds issued by Utah or the issuing state Income Tax Paid to Another State If there are two or income tax purposes for Utah fiduciary income tax Income Tax Return Payment Coupon) to: income tax return provides the estate or trust with a signed income tax return to claim those credits income tax to zero but cannot result is a refund income tax withheld by the partnership S corporation income tax withheld from your distribution income which is not reported on the benefi ciary s Utah income which is not reported on the beneficiary s Utah income; incometax utah gov/credits/enterprise zones or increasing basic research in Utah above a base incurred in the production of income to the extent those indebtedness incurred or continued to buy or carry the individual beneficiary or the federal employer identification individual Utah return information information information later to verify entries on your Utah return information to you: information used on the federal Form 1041 QFT can ing Attach a copy of your amended federal return initial taxpayer tax credit before phase out instructions instructions instructions for TC 41 lines 24 and 27) instructions for TC 41: instructions for the year you are amending You can get instructions on page 2 ) instructions on page 26 ) instructions override those for TC 41 and TC 41B where interest (3) contain a binding promise by the U S Government Interest (In addition to any penalties due) Interest dividends royalties etc earned in the ordinary Interest from U S Government Obligations interest if they did not file a Utah return based on their interest income reported on all federal Schedules K 1 interest income reported on their federal Schedule K 1 Interest is assessed on underpayments from the due Interest on IRS or other federal agency refunds Interest or dividends from Federal National INTEREST: Calculate interest from the due date to the interest; into consideration the totality of the following facts and invested and generated interest or dividends Interest investment investment conduit a common trust fund a investment project as defined in UC 63M 1 501 through investment; and IRC: Internal Revenue Code available at law cornell Iron County is a beneficiary in a trust is a pass through entity taxpayer) is a nonresident enter 0 is a part year resident is approved and showing the amount of the approved credit is assessed on unpaid tax from the filing due date until is enrolled in a public kindergarten public elementary is enrolled in a Utah public kindergarten public is portfolio or non Utah nonbusiness income and the is portfolio or non Utah nonbusiness income and the is processed is processed If your plan request is accepted you will is reported on Schedule D of your federal fiduciary is required must complete Schedule N showing the is suffering from another legal disability is taxed at 3% The grocery food must be sold for ingestion issuing state (or political subdivision) does not impose an It arose from a contract with a person who provides it includes such separate interests that are treated as Jan 1 2013 some Utah estates and trusts Juab County judgment or order determining that Utah may recognize K 1 based on their ownership percentage K 1 Enter in the Utah column the total Utah portion K 1 lines 1a through 8 then subtracting the deductions K 1 received by this estate or trust from the upper tier Kanab Orderville Kane County Keep a copy of form 4972 and any 1099 R forms showing Keep a signed copy of the other state s return and all Keep all records forms and worksheets to support this Keep all related documents including credit forms with Keep all related documents with your records You may Keep all TC 675R(s) and Utah Schedule K 1(s) with Keep all these forms with your tax records Keep copies of any receipts state forms worksheets Keep form TC 675H with your records If you have any Keep them in your files Keep Utah Schedule K 1s issued by the pass through Keep withholding forms with your records Do not kindergarten public elementary or public secondary Lakepoint Lincoln later dismissed by the bankruptcy court the estate is later to verify a credit claimed on your return later to verify this credit leased by the individual or spouse; Leave lines 4 through 21 blank leave this line blank less enter 0 license normally required of a resident in the state Line 1 Enter the employer/payer federal EIN (W 2 Line 1 Enter the mineral producer s federal EIN (TC 675R Line 1 Enter the pass through entity s federal EIN line 1 If this income is portfolio or non Utah nonbusiness Line 1 Interest Enter the total interest paid or accrued Line 10 Estate Tax Deduction Line 11 Final Year Deductions Line 11 Final Year Utah Deductions Line 12 Other Information Line 12 Other Utah Information Line 13 Utah Nonrefundable Credits Line 13 Utah Nonrefundable Credits Distributed Line 14 Utah Refundable Credits Line 14 Utah Refundable Credits Distributed to line 15 (if a loss STOP there is no credit) $ Line 15 Total Utah Withholding Tax to be Paid by Line 15 Utah Tax Withheld on Behalf of Benefi ciary Line 1a U S Government Interest Income Line 1a Utah U S Government Interest Income Line 1b Municipal Bond Interest Income Line 1b Utah Municipal Bond Interest Income Line 1c Other Interest Income Line 1c Utah Other Interest Income Line 2 Enter the employer/payer Utah withholding Line 2 Enter the mineral producer s name (TC 675R box Line 2 Enter the pass through entity s name Line 2 Ordinary Dividends Line 2 Taxes Enter the total taxes paid or accrued Line 2 Utah Ordinary Dividends line 20 See bankruptcy estate instructions on Line 22 Utah income tax enter the amount from line 24 of your TC 41 Each apportionable nonrefundable line 25 line 26 then complete the rest of the return Line 3 Charitable Contributions Enter the total Line 3 Enter the employer/payer name and address Line 3 Enter the mineral producer s Utah withholding Line 3 Enter the Utah withholding tax withheld or paid on Line 3 Net Short term Capital Gains Line 3 Utah Net Short term Capital Gains line 33 If you have more than four withholding forms line 39 if applicable Line 4 Certain Fees Enter the total deducted on Line 4 Enter an X if the income and withholding Line 4 If the mineral withholding tax distribution was received Line 4 Net Long term Capital Gains Line 4 Utah Net Long term Capital Gains Line 5 Enter the taxpayer s social security number Line 5 Mineral production withholding tax (TC 675R box Line 5 Miscellaneous Deductions Enter the total Line 5 Other Portfolio and Nonbusiness Income Line 5 Other Utah Portfolio and Nonbusiness line 54 Column B and enter the result on line 55 Line 6 Enter the Utah wages or income being Line 6 Ordinary Business Income Line 6 Utah Ordinary Business Income Line 7 Enter the Utah withholding tax (W 2 box Line 7 Net Rental Real Estate Income Line 7 Utah Net Rental Real Estate Income Line 8 Other Rental Income Line 8 Utah Other Rental Income Line 9 Directly Apportioned Deductions line 9 or form 1041 QFT line 5 Line 9 Utah Directly Apportioned Deductions Line A Enter the estate or trust s federal identification Line A Name of Beneficiary (Pass through Entity Line B Enter the complete name of the estate or Line B Withholding Waiver for this Benefi ciary Line C Dependent Benefi ciary Line C Enter the fiduciary s complete name and Line D Enter the beneficiary s social security or Line D SSN/EIN of Benefi ciary Line E Beneficiary s Percent of Income Line E Enter the beneficiary s complete name Line F Enter the beneficiary s telephone number Line F Income (Loss) Attributable to Utah Line G 5% of Income Line G Enter the percent of Utah income being Line H Enter an X if the beneficiary is a dependent Line H Mineral Production Withholding Credit Line I Upper tier Pass through Withholding Tax Line Instructions Line J Withholding Tax to be Paid by This Fiduciary line will be treated as a request for waiver of the withholding lines 1 2 3 and 5; if from Utah Schedule K 1 enter lines 4 lines 23 through 25 on the TC 41 Then complete TC41C lines 7 and enter the total at the bottom of TC 41W lines 8 on all worksheets and enter the total on line 30 List any Utah mineral production withholding tax from lives and works on the reservation where he/she is an LLP LLC S corporation or trust) and received an loss deduction or credit on a Utah Schedule K 1 losses deductions and/or credits flow through to its partners Low Income Housing Credit Low Income Housing Project Lump Sum Distribution made by individuals and businesses operating in a Mail your payment coupon and Utah return to Utah Mail your return and any payment (with TC 549 Fiduciary Making the Election manner you will be liable for the withholding on those many free services including e file and e pay as well as math errors offsets and return preparation may be carried forward to offset tax for up to five years may be reduced or your tax due increased Contact may elect to forego the credit and not fi le a Utah income may not also be claimed as a charitable deduction in may owe penalties and interest Calculate your penalty may use additional forms TC 250 means a day in which the individual spends more time meet other requirements in a designated zone Indian meets air quality and fuel economy standards; (2) you member the credit is equal to the tax liability shown on line Millville mineral production withholding tax and upper tier Utah mineral production withholding tax credits received on MISC box 17 or any other 1099 form your refund miscellaneous and other deductions deducted on the mobile equipment engine to operate on propane natural money borrowed to purchase the obligation or security money order along with the return more days of the taxable year in Utah In determining more information more states use separate calculations for each state more than one beneficiary separate the trust into Mortgage Association (FNMA) and Government Mt Pleasant Multiply line 1 by line 2 $ Multiply line 19 by 1 3% ( 013) This is the credit phaseout Multiply line 4 by 3% ( 03) $ Multiply the amount of income attributable to Utah for Multiply the amount on line 14 by 6% ( 06) This is your Multiply the amount on line 16 by 6% ( 06) Multiply the amount on line 17 by 1 3% ( 013) This is the Multiply the Utah taxable income on line 14 by 5% ( 05) Multiply the Utah Taxable Income on line 8 by 5% ( 05) Municipal Bond Interest municipal bond interest income to report on page 10 of must be based on your ownership percentage must be made during the taxable year and must not have must be met: must match the total pass through withholding tax on N and carry it over to TC 41 page 2 line 31 and to N and entered an X on line B of Schedule N for this N and for whom the waiver from withholding was not N column J N Logan Providence N on page 26 for more details N Salt Lake W Bountiful N to not withhold Utah tax on all pass through entity Naples Vernal Nation/Tribe Code National Mortgage Association (GNMA); and Native American Income Navajo Nation Reservation necessary) necessary) enter the Utah credit code and amount of necessary) enter the Utah credit code and amount of the needed by the beneficiary in order to complete their Non or Part year Resident (lines 21 57) NON OR PART YEAR RESIDENT BANKRUPTCY NON OR PART YEAR RESIDENT ESTATE OR TRUST Non or part year resident estate or trust: Enter the nonapportionable nonrefundable credit you are claiming Nonapportionable nonrefundable credits can reduce Nonapportionable nonrefundable credits cannot exceed nonbusiness income reported on all federal Schedules noncustodial parent); Nongrantor Charitable Lead Trust Charitable Contribution nongrantor charitable lead trust deducts under IRC nonrefundable credit code 07) or the recycling market nonrefundable credit code 07) or the targeted nonrefundable credit you are claiming Total nonrefundable credits being distributed to beneficiaries nonrefundable credits on line 24 of TC 41 nonrefundable credits on line 27 of TC 41 Nonresident Defi ned Nonresident Estate or Trust Defi ned nonresident estate or trust or P for a part year resident Nonresident or Part year Resident Bankruptcy Nontaxable Income from Irrevocable Resident Trust not be carried back or carried forward not be carried back or forward not be carried back or forward not complete TC 41W Part 3 with all required information not enter cents anywhere on the return not include the TC 675R with your estate or trust return not pay the penalties and interest with your return or the not relieve the estate or trust from the responsibility for not requested or who is not a dependent beneficiary not required to file a Utah return not treated as a separate taxable entity If tax returns Note: Any credit for 1 or 2 above that is more than the Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability may Note: Any credit that is more than the tax liability or in Note: Bankruptcy estates do not use TC 41B See instructions Note: If there is no Utah employer identification NOTE: Only include amounts that apply to income taxed at NOTE: Only include amounts that will not be passed Note: Portfolio income and non Utah nonbusiness income Note: The amount on line 18 in column B must equal Note: The amount on line 54 in column B must equal Note: These deductions are used in the calculation of Note: Throughout these instructions any reference to Note: You may not claim this credit or carry it into the Note: You may not claim this credit the same year you number number (EIN) If the estate or trust is filed with a social number (EIN) of each resident or nonresident number (If the amount in column A or column B is Number of Schedules K 1 Attached to this Return number of the estate or trust making the distribution number on a form W 2 box 15 1099 R box 13 1099 number the first eleven characters are numeric number the first eleven characters are numeric and number to enter on TC 41W Part 1 Failure obligations included in your federal total income of $92 per qualifi ed benefi ciary of a residential energy system that supplies energy to a of all refunds credits or offsets of state income tax received of an active solar project constructed controlled or of any equitable adjustment reported of any portion of the trust and by any interest on of competent jurisdiction issues a final unappealable of each addition to income beginning on page 11 of these of each nonapportionable nonrefundable credit beginning of each refundable credit beginning on page 17 of these of each subtraction from income beginning on page 10 of employment; of Energy Development with their certification stamp of federal form 1040 of Human Services The credit is the lesser of $200 or of indebtedness issued by non federal government of Schedule K 1 for mineral production withholding tax of TC 41 of the addition that must be apportioned of the addition that must be apportioned and of the approved credit Do not send form TC 40E with of the credits being claimed on the fiduciary return and of the estate or trust and is claimed as a dependent of the individual or spouse in Utah compared of the return without regard to extensions of the subtraction that must be apportioned of the subtraction that must be apportioned and of the trust to the end of the first tax year selected by of the Utah Schedule K 1 received by this estate or trust of these instructions of this line only enter an X in the box if any beneficiary of where that income is earned unless specifi cally exempted official government publication other correspondence on a federal or state tax return; on any income that does not belong to the estate on line 24 is more than or equal to the tax on line 23 on line 35 of the 2013 amended return on line 5 of your Utah TC 41 Each addition to income is on mail a telephone listing a listing in an on or after Jan 1 2013 are required to withhold Utah on page 14 of these instructions on page 2 All extension calendar year returns must on page 31 to file a Utah return on propane natural gas electricity or other approved on Schedules K and K 1 on TC 40 Schedule A Part 2 on TC 41 Schedule A Part 2 on TC 41A Par t 2 and attach it to your Utah fiduciary on TC 41A Part 2 Include in the Utah column an equitable on TC 41A Part 4 to claim the credit On TC 41A write the code and amount of each On TC 41A write the code and amount of each addition On TC 41A write the code and amount of each apportionable On TC 41A write the code and amount of each refundable On TC 41A write the code and amount of each subtraction on TC 41W Part 3: on the 2012 Utah Fiduciary Income Tax on the attachment to federal form 1041 on the bankruptcy estate s federal Schedule A line 5 on the federal income tax return of another person on the federal return as a charitable contribution on the TC 41B on the TC 41C on the Utah Schedule K 1 on the Utah Schedule K 1 by a pass through entity on the Utah Schedule K 1 Enter the net amount on the Utah Schedule K 1 received from the upper tier on the Utah Scheduled K 1 for a Utah nonresident beneficiary on their federal Schedule K 1 line 3 If this income on their federal Schedule K 1 line 4a If this income on their federal Schedule K 1 line 7 If this income on their federal Schedule K 1 line 9 Enter the description on their federal tax return and the dependent on their individual Schedule K 1 based on their ownership on their Utah Schedule K 1 lines 9 through 11 on this line as follows: on Utah Schedules K 1 only be claimed once per vehicle See instructions on Only interest or dividend income from U S Government operating loss carryback use code 4 and complete or 1 800 418 2551 or visit uesp org or a 2 if the waiver is for only certain beneficiaries or a spouse is domiciled in Utah if: or attach TC 41C page 2 to your return ) or beneficiaries for whom you requested a waiver fail to or chewing by humans and consumed for the or code 87 or divorced or they file their federal returns as married or EIN (W 2 box a or 1099) or equal to the tax on line 26 enter 0 or equipment used to conduct research for a year after or federal return after it is filed; or your federal return is or instrumentality of the United States is exempt or local income taxes for the taxable year or long term capital gain (defined in IRC 1222) that or more residential units and is sold to the taxpayer in or non Utah nonbusiness income and the benefi ciary or parts may be claimed in following years as long or payment(s) and or prior to receiving a billing notice or public secondary school in Utah with an or refund is given If sales tax was paid to more than one or Reimbursed Adoption Expenses only include or resident or nonresident business beneficiary (referred or S corporation) enter the pass through entity s federal or selected beneficiaries who filed and paid tax on the or similar item; or spouse returns to and remains in the state for more or spouse: or TC 41W if applicable) worksheets or other documentation or trust or trust and for whom the waiver from withholding was or trust by an upper tier pass through entity and shown or trust for part of the year and a nonresident estate or or trust from the upper tier pass through entity or trust has an ownership interest and from whom this or trust must pay on behalf of such beneficiaries Use or trust The other pass through entity must provide a or trusts or withhold tax on behalf of each nonresident individual Other Adjustments: Attach an explanation for any Other Information Other Pass through Entities other than that issued by the United States if a court Other tribe Other Utah Forms: Attach a copy of Utah TC 40LIS other Utah sources must file a Utah income tax return A out of state seller including Internet catalog radio and outside of Utah for an extended period of time; outside of Utah for part of the taxable year For purposes owned by a qualifying political subdivision which generates ownership in a partnership or S corporation your credit page 1 and on form TC 41 page 1 line 33 Page 10 2013 Utah Fiduciary Income Tax Page 12 2013 Utah Fiduciary Income Tax Page 14 2013 Utah Fiduciary Income Tax Page 16 2013 Utah Fiduciary Income Tax Page 18 2013 Utah Fiduciary Income Tax Page 2 2013 Utah Fiduciary Income Tax page 2 line 25 page 2 line 26 then complete the rest of the return page 2 to determine your apportioned Utah tax page 20 Page 20 2013 Utah Fiduciary Income Tax Page 22 2013 Utah Fiduciary Income Tax Page 24 2013 Utah Fiduciary Income Tax Page 26 2013 Utah Fiduciary Income Tax Page 28 2013 Utah Fiduciary Income Tax Page 30 2013 Utah Fiduciary Income Tax Page 4 2013 Utah Fiduciary Income Tax Page 6 2013 Utah Fiduciary Income Tax Page 8 2013 Utah Fiduciary Income Tax paid (A return filed before the due date is considered paid on behalf of the benefi ciary This withholding paid on or before the estate or trust s return due date Paid Preparer Authorization Paid Preparer Information paid You may have to provide additional information Paiute Indian Tribe of Utah parent who is divorced from the custodial parent; Part 1 Additions to Income Part 1 Additions to Income (added to federal income); Part 1 and attach it to your Utah return Part 1 code 62 or code 69 or Part 2 code 79 Part 1 Enter the sum of all additions to income on line 5 Part 1 only to the extent the equitable adjustment relates Part 1 Utah Nonrefundable Credits Received from Part 2 Failure to include this number on the TC 41W may Part 2 Subtractions from Income Part 2 Subtractions from Income (subtracted from Part 2 Utah Refundable Credits Received from Part 3 and bring the total over to TC 41A page 2 using Part 3 Apportionable Nonrefundable Part 3 Apportionable Nonrefundable Credits (apportioned Part 3 Utah Mineral Production Withholding Tax Part 4 Nonapportionable Nonrefundable Part 4 Nonapportionable Nonrefundable Credits; Part 4 using code 17 Part 5 and attach it to your Utah return Part 5 Enter the sum of all refundable credits on line 36 Part 5 Refundable Credits Part year Resident Defi ned Part year Resident Estate or Trust Defi part year residents) that apply on TC 41A Part 3 and pass through entities are entered on TC 250 Part 2 and pass through entity Pass through Entity pass through entity is a plan under IRC Sections 401 pass through entity must be reported in Part 1 These pass through entity must be reported in Part 2 These pass through entity on a Utah Schedule K 1 Pass through Entity Taxpayer pass through entity taxpayer and calculated on Schedule pass through entity taxpayer of this estate or trust The Pass through Entity Withholding Required Beginning Pass through Entity Withholding Requirements pass through entity withholding tax credited to the benefi ciaries pass through entity withholding tax for each beneficiary pass through withholding tax credits received from other pass through withholding tax for this benefi ciary pay plan email Pay plan requests will be considered after your return payer to obtain the correct number to enter on TC 41W PAYMENT AGREEMENT REQUEST Payment Coupon (see page 32) and your check or Payment Coupon Prepayments are not required for PAYMENT OPTIONS payments applied from a previous year refund tax credits payments under the Railroad Retirement Act and must Penalties penalties are a percentage of the unpaid tax based on penalties are at tax utah gov/billing/penalties interest penalties are found at tax utah gov/billing/penaltiesinterest PENALTIES: You may receive a penalty for not fi ling your penalty ($500 per document) and criminal penalty (second penalty and/or interest were calculated incorrectly pension payments disability income or unemployment percent of contributions made (up to $1 840 per qualifi ed percentage percentage shown in box 9a on your form 1099 R then period of Utah residency is taxable in Utah regardless person adjudicated incompetent or for any person who personal farming etc place of abode in Utah and spends a total of 183 or Plan (UESP) 529 account but did not use it for qualifi ed Plan Addback (UC 59 10 202(1)(d)) Plan Credit Plan Tax Statement for Contributions Withdrawals and plus all income (loss) earned or received from all sources PO Box 144820 PO Box 144845 PO Box 146950 PO Box 146950 Portfolio Income Portfolio income from a Utah estate or trust is portfolio income if the pass through entity had funds that Portfolio income is attributable to the benefi ciary s Portfolio income is attributable to the beneficiary s Portfolio income may include: portion of its administration of the trust is in possession (for chapter 11 cases) must prepare and postal abbreviation If you are a resident of a foreign Pre need funeral trusts that do not qualify as QFTs preparer fees Preparer Penalties Prepayment Requirements for Filing Prepayments include payments made with form TC 548 prevent paying double tax Attach an explanation of any Previous Payments Previous Refund principal portion of system s lease payments may qualify Print the information requested in the spaces provided prior year forms and instructions at tax utah gov/forms Processing may be delayed or the withholding tax Processing may be delayed or the withholding tax credit Processing may be delayed or the withholding tax credit disallowed Processing may be delayed or your withholding tax processing of the return or the status of any refund processing your return may be delayed and your producer leave this line blank produces income of a type defined as portfolio production withholding tax shown in box 6 of the form Provide each beneficiary a copy of their Utah Schedule provide such services purchased and for other qualified expenditures purchased and used or consumed primarily and directly purchasers under the IRC grantor trust provisions purpose but with the intent of making a permanent purposes QFT For capital gains identify the net short term QFT for the purpose of figuring the tax and filing this QFT s share of the amounts QFTs that had a short tax year Prepare a schedule Qualified Funeral Trust (QFT) qualified funeral trust (QFT) files federal Form 1041 QFT Qualified Funeral Trust Information and Instructions Qualified Sheltered Workshop Cash Contribution qualified Utah nonprofit rehabilitation sheltered workshop Qualifying Solar Project Credit questions about UESP accounts call UESP at 801 3217188 Railroad Retirement Income Railroad retirement pensions are deductible only for rate is lower than Utah s you must pay the difference If Reason for Amending Codes (enter on return) receive a pay plan reminder email address to receive a receive an email stating the terms and conditions of the received by this estate or trust from the producer received from Utah sources while not a Utah resident received the income directly The estate or trust residence receiver conservator or any person acting in a receiving a double tax benefit Attach an explanation Record keeping and Documentation Recycling Market Development Zone Credit reduces the amount of Utah withholding tax calculated for References references made to federal form 1040 refer to the federal referred to as pass through entity taxpayers (see UC refund refund bind you to anything (including any additional refund interest refundable credit in the space provided (abbreviate as refundable credit is explained below regard to extensions You may pay online at taxexpress regard to extensions) regular fiduciary instructions then follow the instructions regulated investment company a real estate mortgage reinvest funds in the trust and to use those funds related documents with your records related to Utah tax relates to subtractions from income from Utah sources remains responsible for filing returns and paying taxes Reminder: Be sure to indicate on the TC 41 in box 1 Renewable Residential Energy Systems Credit report all or part of the amount received as income on reported (W 2 box 16 or 1099) reported on all federal Schedules K 1 Enter in the reported on all federal Schedules K 1 Enter in the reported on all federal Schedules K 1 Enter in the reported on all Utah Schedules K 1 reported on the federal form 1041 Schedule K 1 for all reported on the Schedules K 1 reported on their federal Schedule K 1 line 5 If the reported on Utah Schedules K 1 (See definition of what reported only on the Utah Schedule K 1 for Utah resident request request a pay plan and provide an email address to requested or who is not a dependent beneficiary (see Requesting the waiver for all or specifi c benefi ciaries does required to withhold Utah income tax on distributions required to withhold Utah income tax on the income requirement requirement is met): requirements for this benefi ciary requirements: Research residence under UC 59 2 Property Tax Act; residency in Utah and the date such residency ended residency on a document fi led with or provided to Residency Status Resident Bankruptcy Estate Complete lines 23 Resident Defi ned resident enter an X in the box If all beneficiaries are Resident estate or resident trust means: Resident Estate or Trust Defi ned Resident Estate or Trust Schedule line 20 Complete resident state residential unit If the residence is sold to a non business residents of Utah leave the box blank resolve problems when normal departmental processes Respond to certain Tax Commission notices about return Return (TC 41 line 28); or return 1041 Return box enter the code number that best corresponds return by the later of three years after the original return Each beneficiary s share of the trust s income is return for a dependent who is enrolled in a public Return for Period Covered return form 1041 Return form TC 41 return Keep the forms and all related documents with return on page 2 return on time and for not paying any tax due on time The return or made subsequent tax payments before the Return Payment Coupon Prepayments are not required return The Tax Commission is not liable for cash lost in return to report its income/loss and withholding allocations return was due or two years from the date the tax was return) if you have no tax due on the return return; returns returns after being absent and returns and not fi ling information returns or supporting returns to the debtor s returns If no returns have been Richmond River Riverdale Round off cents to the nearest whole dollar Round down Round your result to four decimal places Do not enter Rounding Off to Whole Dollars royalties; rule does not apply if the couple are legally separated Sales and use tax rates vary throughout Utah Use Salt Lake City UT 84101 Salt Lake City UT 84114 4820 Salt Lake City UT 84114 4845 Salt Lake City UT 84114 6950 Salt Lake City UT 84114 6950 Salt Lake City UT 84116 Salt Lake County same year you claim the enterprise zone credit (nonapportionable same year you claim the recycling market development San Juan County Sanpete County Santa Clara Savings Plan (UESP) 529 account you may Savings Plan addback only include the addition in the Schdule K 1 Schedule A Part 5 These credits are allocated to each Schedule K 1 Schedule K 1 Enter the net amount of the credits being Schedule K 1 line 1 If this income is portfolio or non Schedule K 1 received from an upper tier pass through Schedule K 1 the estate or trust received showing these Schedule K line 15 Schedule N column J Schedule N instructions on page 26) This amount will Schedule N Pass through Entity schedules schedules Details of these penalties along additional Schedules K 1 Schedules K 1 Schedules K 1 Schedules K 1 school in Utah (unless the individual is the Second Column Second Column Second Year Credit: Section 63 for that taxable year section 642(c) security number (SSN) instead of an EIN check the See additional instructions below See detailed instructions for the TC 41B on page 19 See incometax utah gov/credits/capital gains for See instructions for TC 41A Part 1 and an explanation See instructions for TC 41A Part 2 and an explanation See instructions for TC 41A Part 3 and an explanation See instructions for TC 41A Part 4 and an explanation See instructions for TC 41A Part 5 and an explanation See Pub 33 for detailed instructions of Interest from See specific details at tax utah gov/contact or contact See the instructions on what to attach to your Utah seeding vehicles registered for highway use hobbies separate interest treated as a QFT) separate interest under a contract is treated as a separate separate QFTs separate S portion of the taxable income as calculated separately for each QFT Service service member see instructions at incometax utah service member was serving in a combat zone or service member who died as a result of military service Services 210 N 1950 W SLC UT 84134 services or property is to be provided at their death Services that the recently deployed veteran was settlor or any other person is treated as an owner Sevier County share of federal directly apportioned deductions reported share of federal net long term capital gains reported share of federal net rental real estate income reported share of federal net short term capital gains reported share of federal ordinary business income reported on share of federal ordinary dividends reported on their share of federal other information reported on their share of federal other rental income reported on their share of other federal portfolio and nonbusiness income share of other interest income (other than interest income share of the federal estate tax deduction reported on share of the final year federal deductions reported on share of U S government interest income included in the share of Utah taxable municipal bond interest income Shared Distributions: If you shared a lump sum distribution shares held by the separate beneficiaries The same should be deducted from Utah income Before entering should use the regular instructions for Utah Form TC41 showing the share of income gains losses deductions shown on form TC 675R must be reported in Part 3 Do shown on lines 1a and 1b above) included in the interest shown on the Utah Schedule K 1 received by this estate sickness benefits received from the Railroad Retirement Signature Skull Valley Band of Goshute Indians SLC UT 84134 0250 solely because of the death of an individual shall solely to pay for funeral or burial services or property space below this number specifi c benefi ciary spends more time in Utah than in any other state spouse earns income; spouse is also considered to have domicile in Utah This spouse leaves the state and ends on the day the individual Springdale Stansbury Park state (but not a foreign country) If the other state s tax state begins on the later of the date the individual or state complete the worksheet (below) for each state Add State Historic Preservation Office state on use tax purchases $ state or congress enacts legislation expressly providing State Tax Commission 210 N 1950 W Salt Lake City State Tax Refund Included on Statement of Dependent Beneficiary Income attesting that States Army Navy Air Force Marine Corps or Coast stationary farm engines and self propelled farm machinery STOP there is no credit) $ student in a Utah state institution of higher subdivision up to a maximum credit of $2 000 per year subject to use tax $ submit form TC 549 Fiduciary Income Tax Return substance s taste or nutritional value The reduced rate subtract any refundable credits being distributed to beneficiaries Subtract line 13 from line 6 This amount is used to Subtract line 18 (the base phase out amount) from line Subtract line 2 from line 1 (This amount must equal the Subtract the amount on line 13 from line 12 Subtract the base phase out amount on line 16 from the Subtract the estate or trust tax credit on line 21 from Subtract the phase out amount on line 18 from the initial Subtract the phase out amount on line 20 from the initial Subtract the sum of lines 6 and 7 from line 5 Subtract the taxpayer tax credit on line 19 from the tax Subtract the total of the credits on lines H and I from the subtracted from Utah taxable income Include in the such designation is terminated by the President suggests remedies to stop the problem from recurring Summit County support any income deduction exemption and credit Support Provider Certificate issued by the Department support the credit claimed and made available to the system a hydro energy system or a passive solar system TAP can be accessed at taxexpress utah gov It allows tax allocated by the estate or trust to the pass through tax and any associated penalty and interest for all tax and previous pass through entity withholding tax tax are from a form 1099 tax calculated on line G for each pass through entity Tax Commission by the original due date of the return Tax Commission if you are unsure whether or not your Utah Tax Commission If you have a Utah sales tax license/ Tax Commission Publication 25 at tax utah gov/forms Tax Commission upon request: Tax Computation Tax Credit tax credit equal to the amount of the tax liability on tax credit received from an upper tier pass through entity tax credit received from an upper tier passthrough tax credit When this credit applies the project owner tax credits allocated on a Utah Schedule K 1 to tax credits received from other pass through entities Tax Due tax due is not paid by the due date you may be subject Tax Due: If you have an amount due on the return tax for each QFT using the 5% tax rate for each QFT tax for the beneficiary on Schedule N column I tax from line 21 of TC 41B tax is then claimed as a credit by the beneficiary on the tax liability for the year you may carry over the excess tax liability may be carried forward for the next 14 taxable tax liability on the return If the total of the credits shown tax liability) or otherwise represent you before the Tax tax on line 38 Pay this amount with your return Include tax on their primary residence in Utah; or tax paid by an upper tier (previous) pass through entity tax paid on behalf of this estate or trust This tax paid or withheld on behalf of all the benefi ciaries tax paid with the original return plus any later tax payments Tax Period and Accounting Method tax reduces the amount of Utah withholding tax tax return tax return However a beneficiary with income or loss from Tax Return must file a Utah Fiduciary Income Tax tax returns by the due date not paying tax due on tax this estate or trust must withhold or pay on behalf of tax utah gov/forms Include these penalties on line 39 tax year selected for filing the federal return You must taxable income and tax liability of the estate Follow these taxable income on line 4 and the separate small business taxable year A beneficiary subject to withholding by the taxable year and applies only if sales tax was not paid at taxable year but only for the duration of that period; taxes are affected by an audit or adjustment taxexpress utah gov Taxpayer Access Point (TAP) at taxexpress utah gov and taxpayer Do not enter an amount less than zero Taxpayer Tax Credit (lines 10 19) Taxpayer) taxpayeradvocate@utah gov taxpayers or if the estate or trust entered a 2 in the taxpayers) unless a withholding waiver request is made TC 250 Credits Received from Upper tier Pass through TC 250 is used to report Utah nonrefundable and refundable TC 250 must be attached to your fiduciary return if TC 40 Schedule A Part 1 TC 40A Part 2 only to the extent the equitable adjustment TC 41 line 26 TC 41 line 26 and then complete the rest of the TC 41 TC 41 line 26 Attach both pages 1 and 2 of TC 41C TC 41 Line by Line Instructions TC 41 Schedule A Part 1 TC 41 Schedule K 1 and is claimed as a refundable TC 41A Fiduciary Supplemental Schedule Instructions TC 41A is used to enter fi ve categories of items affecting TC 41A Part 2 Enter the sum of all subtractions from TC 41A Part 3 TC 41A Part 4 TC 41B enter the tax from TC 41B line 21 on TC 41 TC 41B Non or Part year Resident Estate or TC 41B TC 41C TC 41K TC 41K 1 for each TC 41C and on form TC 41 line 26 Then complete TC 41C Bankruptcy Estate Schedule Instructions TC 41C Bankruptcy Estate Schedule Leave lines 4 TC 41C line 20 TC 41C page 1 to your fiduciary return (Do not complete TC 41C page 2 TC 41C with information and calculations similar to the TC 41K 1 Beneficiary s Share of Utah Income TC 41K Beneficiaries Share of Income Deductions TC 41W as explained below and submit it with your TC 41W Example TC 41W page 1 Enter the following information from TC 41W Part 1 Instructions TC 41W Part 2 Instructions TC 41W Part 3 Instructions TC 41W Utah Withholding Tax Schedule Instructions TC 675 H Utah Educational Savings Plan Tax Statement TC 675R Example TC 675R or Utah Schedule K 1 on TC 41W Part 2 Total TC 675R received by this estate or trust than 30 days in a calendar year that beneficiary is not domiciled in Utah or was in Utah that hire new full time employees restore buildings or that includes the following information for each QFT (or that is calculated for this beneficiary on Schedule N that may arise while processing the return You also that purchase you must pay the use tax directly to the that such coin or bullion is legal tender that this is a Chapter 7 Bankruptcy Estate (code A) or the 2014 is 2% Use the online Penalty and Interest Calculator the above requirements to be considered domiciled the addition in the Utah column to the extent it was previously the amount must on TC 41C page 1 line 8 the amount of the previous refund on line 29 of the the amount of Utah tax on such income (5%) any Utah the amount on line 10 of form 4972 by the distribution the amount reported on line 14 of Schedule K 1 for uppertier the amount shown on TC 41 line 14 the amount taxed on the federal return If you received the amounts shown on Part II line 6 and on Part III line 10 the balance of form TC 41 The base phase out amount for a bankrupt estate is The base phase out amount for an estate or trust is the benefi ciary the beneficiary is exempt from taxation under UC the beneficiary must file a Utah income tax return for the the beneficiary s dependent exemption on their federal The building project owner must also complete and attach The calculation of the required Utah withholding tax is The calculation of the withholding tax requirement for The capital gain transaction must result in a short term the capital gain transaction occurred; and the chart on this page to get the rate for the location The company s federal employer identifi cation number The company s Utah mineral production withholding the credit (see explanations of credits and code under the credit Check with the workshop to make sure they the credit is approved Do not send form TC 40V with The credit is available for qualified machinery and equipment The credit is calculated as follows: The credit is claimed beginning in the year the 45 consecutive The credit is for costs to restore any residential certified The credit is: The credit should equal the amount reported on line 14 the debt The determination of whether an individual is considered the distribution with your records the due date for filing the entity s 2014 tax return (without the employer or payer of the income to get the Utah the end without the hyphen The Enterprise Zone Credit is for certain businesses The estate or trust as a pass through entity must pay the estate or trust included in the beneficiary s federal the estate or trust is a resident or nonresident entity the estate or trust level You must apportion the subtractions The estate or trust may request a waiver of withholding The estate or trust must provide a Utah Schedule K 1 the estate or trust received an allocation of nonrefundable the Estate or Trust Tax Credit even though they may The estate s tax liability is determined by completing the the extent the equitable adjustment relates to additions the federal Form 1041 QFT to compute Utah tax Figure the federal return for attorney accountant or return the fi duciary return: The fiduciary or an officer representing the estate or the fiduciary return and carry this amount to line 27 of the fiduciary Returns must be filed for each subsequent The fiduciary s usual place of business is in Utah The filing of a bankruptcy petition for an individual debtor The first return filed by an administrator or executor of The following additions to income are entered on TC 41A The following apportionable nonrefundable credits are The following conditions determine if the instrument qualifi The following documentation for the qualified recently The following income is NOT exempt from Utah income The following nonapportionable nonrefundable credits are The following refundable credits are entered on TC 41A The following subtractions from income are entered on the format mm/yy the gold or silver coin or bullion as legal tender in the the home state abbreviation fi eld The individual (or spouse) is enrolled as a resident The individual or spouse claims an exemption for The individual or spouse fails to obtain a permit or The individual or spouse has a dependent child The individual or spouse has a driver s license in the instructions for TC 41 line 35) The instrument must: (1) be a written document (2) bear the last three are WMP Do not enter hyphens Example: the line beneath line 52 and include the amount in the the mail Include the TC 549 coupon with your payment The mineral production company must provide the following The name of the qualified workshop must be written The nature and quality of the living accommodations the next four years the number of days late Instructions to calculate these The number of QFTs in the composite return The only beneficiaries are individuals for whom such the other state s tax rate is more than Utah s no credit The owner or beneficiary s name If the trust has The paid preparer must enter his or her name address the Paid Preparer Section of the return It does not apply the pass through entity taxpayer This withholding tax is the pass through withholding tax The pass through withholding tax must be paid to the Tax the payment of Utah tax on the income allocated to beneficiaries The person who prepares presents procures advises The physical location in which the individual or The place where the fiduciary transacts a major the prepayment requirements by the original due date The presence in Utah of a spouse or dependent the purchase price of a tool is more than $250 the refund subtracted is related to Utah tax the reservation income An enrolled member of the Ute the return attributable to the deceased service member the Salt Lake area at 1 800 662 4335 ext 7703 the Schedule A Allocate the credit to the beneficiaries The sole purpose of the trust is to hold invest and The state of registration of a vehicle owned or The statement must be retained by the trustee and made the tax calculated on line 15 If the result is zero or less the tax calculated on the TC 41C line 20 the tax credit to the new owner the tax is paid in full Penalties may also apply the tax Use a separate schedule to calculate the Utah the taxable income separately for each QFT using each The Taxpayer Advocate Service assists taxpayers who The Taxpayer Advocate Service should not be used to the TC 41 return the TC 41W Part 1 must equal the amount entered on The terms nonresident estate or nonresident trust are the time of purchase If you purchased an item from an The transaction occurs during the taxable year; The trustee elects or previously elected to treat the The trustee elects to treat a trust as a QFT by fi ling federal The trustee of a trust that has elected to be taxed as a The type and amount of each deduction and credit The type and gross amount of income earned by the The type of return must match the type of entity indicated the use tax on line 30 of TC 41 the Utah column the total Utah portion reported on all the Utah column the total Utah portion reported on Utah The Utah mineral withholding account number is a 14 character the Utah portion of these adjustments on TC 41C on the Utah State Tax Commission with your return Write The Utah tax calculation for each QFT You must The Utah tax payments made for each QFT The Utah withholding account number is a 14 character the veteran s employment start date The withholding tax shown in column J is the withholding the worksheet their federal Schedule K 1 line 10 their federal Schedule K 1 line 11 Enter the description their federal Schedule K 1 line 6 their income tax return their ownership percentage there is a confl ict There is NO extension of time to pay your taxes only There is no form for this credit Keep all related documents There is no form for this credit Keep all related documents There is no form for this credit Keep all related documents There is no form for this credit Keep all related documents There is no late filing penalty (including on an amended these adjustments on TC 41C on the line beneath line these credits then subtract any apportionable nonrefundable these credits when filing this estate or trust s return these instructions ) these instructions and Pub 68 Pass through Entity These special bankruptcy estate line number reference they expect the dependent beneficiary to have adjusted Third Column Third Column This addition to income only applies if you filed form this beneficiary on Schedule N The credit should equal This credit expired for taxable years beginning after 2010 This credit is available if: (1) you buy a new vehicle that This credit is determined by the Utah Housing Corporation This credit is for reasonable costs including installation This credit is for reasonable costs including installation of This credit is for sales and use tax paid on hand tools this estate or trust by an upper tier pass through entity this estate or trust is a plan under IRC Sections this estate or trust is a publicly traded partnership This Fiduciary This is in addition to any other energy credit you claim This is your credit $ this line Any part not applied to your 2014 tax liability will this line as follows: This line is only for an amended return Enter the total This pass through withholding tax must be paid to the this return and issued to benefi ciaries this withholding by any mineral production withholding This withholding tax is to be paid to the Tax Commission through 21 of the TC 41 blank Line 22 of the TC 41 is through 42 of the TC 41 according to the regular through to the beneficiaries You must apportion the additions time not making sufficient prepayment on extension to additions to income from Utah sources To amend a previously filed return use the tax forms and to another state; to as a pass through entity taxpayer) to be reported on line 15 of Utah Schedule K 1 given to to Benefi ciary to beneficiaries For more information see page 8 of to calculate the credit To claim credit for Utah mineral production withholding tax To claim credit for Utah withholding tax complete To claim credit for Utah withholding tax paid on your behalf to each partner showing the amount of Utah withholding to file and pay penalties will apply as if the extension to file your tax return to have a Utah domicile by fi ling a Utah resident income to have domicile in Utah under paragraph 3 above shall to include this number on the TC 41W may cause to income between the income taxed at the estate or to income Enter the sum of all additions to income to income from Utah sources to income shown on TC 41A Part 1 In the case of an to it from a pass through entity (e g an individual who to its partners/members/shareholders/benefi ciaries to one or more beneficiaries its income gains losses to pay a specific sum on a specific date and (4) to penalties and interest (See Penalties and Interest to portfolio income or non Utah nonbusiness to provide such services for the benefit of the To qualify for a refund or a credit you must file an amended To qualify for the credit all of the following conditions To qualify for the credit the qualified veteran must meet to report the income deductions gains losses etc and to the federal fiduciary return form 1041 to the firm if any shown in that section to the pass through entity taxpayer to the return form TC 40LIS Credit Share Summary of to the Utah pass through tax withheld must file a Utah to the Utah State Tax Commission attention Taxpayer to Utah and shown on TC 40A Part 1 In the case of to Utah and shown on TC 40A Part 2 Include to withhold on a beneficiary that is exempt from tax to your beneficiaries may be claimed as a credit on the to your Reason for Amending See codes to your return toll free at 800 662 4335 ext 7562 or by email at Tooele City Tooele County top of the form top right side of your TC 41 where indicated total on line 53 Total the mineral production withholding amounts shown Total these credits then subtract nonapportionable Total Utah Withholding Tax to be Paid by This Fiduciary transfer the right to the tax credit to the new owner The transferred by will of a decedent who at death was Transfers from UESP Keep this form with your records If Treasury notes and tribe who works on the Uintah and Ouray Reservation tribes may apply for enterprise zone designation within Tropic trust trust (or other pass through entity) and who had Utah Trust (UC 59 10 202(2)(b)) trust as a QFT and not as a grantor trust trust by an upper tier pass through entity and shown trust for part of the year All income received during the trust from the upper tier pass through entity trust level and the amounts distributed to the benefi ciaries trust must cover the period beginning with the creation trust must sign the return Failing to sign the return will trust portion of the taxable income on TC 41A Part trust s allowable deductions See line instructions below Trust Schedule Instructions TV purchases and the seller did not collect sales tax on U S Government Obligations Interest earned on U S Government obligations issued by an agency UC: Utah Code available at le utah gov UESP tax credit $ Uintah County under chapter 7 or chapter 11 of the bankruptcy code under IRC Section 642(c) under the contracts described above under this paragraph 4 may elect to be considered under UC 59 10 1403 2(1)(b)(iii) under UC 59 7 102(1)(a) or 59 10 104 1 or if the under UC Chapter 7 or understate a tax fee or charge is subject to both a civil unemployment benefits within the last two years Upper tier Pass through Entity An upper tier passthrough us to find out if you qualify for this assistance at 801 2977562 use additional TC 41Ws See detailed instructions and use if the fuel was taxed at the time it was bought This Use tax due (subtract line 7 from line 6) Use tax is a tax on goods and taxable services purchased Use tax rate (decimal from chart) x Use Tax Rate Chart (Effective Dec 31 2013) Use the following worksheet to calculate the estate or Use the qualified amount from box 1 of form TC 675H use the same accounting method used for federal fiduciary Use this line only for an amended return Enter the total used in the calculation of the withholding tax for each used solely for commercial non highway agricultural Used to Conduct Research (UC 59 10 1013) used up If you are using any remaining credit in 2013 UT 84134 0250 Utah (UC 59 10 1012) Utah column an equitable adjustment shown on TC 40A Utah column the total Utah portion reported on all Utah Utah column the total Utah portion reported on all Utah Utah column the total Utah portion reported on all Utah Utah column the total Utah portion reported on all Utah Utah column to the extent it was previously subtracted Utah County Utah does not require quarterly estimated tax payments Utah Educational Savings Plan (UESP) 529 Plan Utah Fiduciary Income Tax Return utah gov utah gov or use form TC 549 Fiduciary Income Tax utah gov or use form TC 549 Fiduciary Income Tax Return utah gov/additions/municipal bond interest utah gov/forms Utah Housing Corporation Utah if: Utah imposes a 5 percent withholding tax on all Utah Utah income Utah income Utah income from this estate or trust The tax must be Utah income tax on income earned on the reservation Utah income tax on pass through entity taxpayers by Utah income tax on Utah income allocated to this estate Utah income tax unless there is unrelated business Utah income tax withheld by a pass through entity that is Utah Instructions For pur poses of the TC 41C Utah law (UC 59 1 401) provides penalties for not filing Utah mineral production tax withheld on production income Utah nonbusiness income and the beneficiary is a nonresident Utah nonbusiness income taxable on the Utah return of Utah nonrefundable credit shown on the Utah Schedule Utah nonrefundable tax credits allocated to this estate Utah Office of Energy Development (OED) Utah refundable credit shown on the Utah Schedule Utah refundable tax credits allocated to this estate or Utah resident beneficiaries must report the income from Utah residential unit Additional residential energy systems Utah return Utah Schedule K 1 showing the amount of Utah withholding Utah Schedule K 1 the estate or trust received showing Utah Schedules K 1 Utah Schedules K 1 Utah Schedules: Attach all applicable schedules (TC41A Utah small business corporation at the time of Utah sources if required to file a federal Fiduciary Income Utah State Tax Commission Utah tax on a benefi ciary if: Utah taxable income on line 8 Utah Taxpayer Advocate Service Utah TC 40 Individual Income Tax Return Utah withholding tax credits must be claimed by Utah withholding tax paid for or on behalf of the Utah withholding tax The total Utah withholding tax on Utah; Utah; or utahhousingcorp org Ute Indian Tribe utility provider verifying the credit is approved and showing the amount verifying the credit is approved Do not send form TC 40H Verkin St George veteran employed in 2nd year veteran employed in first year Veteran Employment Tax Credit veteran is a recently deployed veteran; and veteran s military service unit establishing that the W 2 Example waiver request has been requested for this beneficiary Waiver Request line at the top of the Schedule N enter Wasatch County Washington City Washington County weeks in paragraph 3 above are met were not used to further the trade or business and were West Valley City UT 84120 What s New What to Attach and What to Keep When to File and Pay Whenever these instructions refer to a trust or QFT where the merchandise was delivered stored used or where they assert to have domicile; and Where to File whether an individual spends 183 or more days Whether the individual or spouse asserts Utah Whether the individual or spouse has a membership Whether the individual or spouse lists a Utah address while a Utah resident (even if not from a Utah source) while serving in a combat zone; and who are pass through entity taxpayers by the estate who is in the custody of a former spouse and who Who Must File who was mobilized to active federal military service in an will be treated as pass through entities and will be will provide you form TC 40TCAC (issued by the Utah Willard wind geothermal electricity or biomass equipment with all required information with Disabilities Act email taxada@utah gov or call 801297 with form TC 548 Fiduciary Income Tax Prepayment with others enter the amount calculated by multiplying with the Division of Air Quality approval stamp verifying with the State Historic Preservation Office certification with their certification stamp verifying the credit with your records with your records with your records with your records with your records with your records with your return Keep the form and all related documents with your Utah return Keep these along with withheld must also be distributed to your beneficiaries withholding account number Withholding available at tax utah gov/forms withholding credit may be disallowed Withholding Forms: Withholding tax information must withholding requirements if the person who is claiming Withholding Tax Instructions withholding tax must be reported on TC 250 and then withholding tax) with your return Keep all withholding withholding then subtract on the schedule the withholding Withholding Waiver Request Withholding Waiver Request field at the top of Schedule within 90 days of the IRS s final determination Contact the within the two year period before the employment within the two year period before the employment begins without regard to extensions Pay online at taxexpress Woods Cross working days for a response WORKSHEET FOR ALLOWABLE DEDUCTIONS Worksheet for Computing Utah Use Tax on Line 30 Worksheet Line Instructions: would have been treated as owned by the contracts year beginning on or after Jan 1 2012 year ends if you file on a fiscal year basis If the due year filing year that begins on or after January 1 2012 year the estate or trust exists The taxable year cannot years Any credit for 3 above may not be carried forward years If you are carrying this credit back or forward also You are not authorizing the preparer to receive any You automatically get an extension of up to six months to You can prepay at any time by sending your payment You can use the same information and schedules from You did not have an ownership interest in the qualified you do not have a Utah sales tax license/account report you have any questions about UESP accounts call UESP you have reported You may be asked to provide this You may also include any gold or silver coin or bullion You may also mail your check or money order payable to You may apply all or part of your refund as a prepayment You may claim a credit for the short term and long term You may claim a credit of 24 5 cents per gallon for motor You may claim a credit of 25% of the amount paid to You may have to provide this information later to verify You may make payments prior to approval of the pay plan You may only claim credit on the portion of income: You may pay your tax online with your credit card or with You may prepay through withholding (W 2 TC 675R etc ) You may request a waiver from the requirement to withhold You may take a credit for sales or use tax paid to another You MUST enter your UTAH TAX WITHHELD on this line You must file your return and pay any income tax due: You must prepay by the original due date: You must report Utah withholding tax from the following you received These mineral production withholding you will receive form TC 675H Utah Educational Savings your amended return your behalf by the pass through entity your daytime phone number and 2013 TC 41 on your your entries on TC 41W Part 2 and enter this total on your federal form 1041 line 18 your federal return as noted on the TC 41C your federal return you may deduct that amount from your income tax to zero but cannot result in a refund your records your records Do not attach them to your Utah return your records You may have to provide this information your result to four decimal places Do not enter a decimal your return Keep the form and all related documents Your share of the mineral production withholding tax your tax liability If the total credits on line 27 is more than your TC 41A Part 5 using code 46 your Utah return your Utah return Keep them in your files your Utah TC 41 Each nonapportionable nonrefundable your withholding to be disallowed and delay any zero enter 0 0000 on line 19 ) Zip Code Enter your zip code with the plus four at zone credit (nonappor tionable nonrefundable credit Zone Tax Credit with the Governor s Office of Economic