Form TC-65-Inst Fillable Instructions for Utah Partnership/Limited Liability Company Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

0595 Box Elder County 0595 Carbon County 0595 Duchesne County 0595 Emery County 0595 Grand County 0595 Iron County 0595 Juab County 0595 Millard County 0595 Morgan County 0595 Piute County 0595 Rich County 0595 San Juan County 0595 Sanpete County 0595 Sevier County 0595 Tooele County 0595 Wasatch County 0595 Washington County 0595 Wayne County 0605 Aurora Redmond 0605 Cedar City 0605 Centerfi eld Mayfi eld 0605 Duchesne City 0605 Summit County 0605 Uintah County 0620 Santaquin South 0625 Ephraim Fairview 0625 Erda Grantsville 0625 Heber 0625 Hurricane Ivins La 0625 Nephi 0755 Springdale 0630 Cache County 0635 Blanding Monticello 0635 Gunnison 0635 Naples Vernal 0635 Richfield Salina 0635 Roosevelt 0635 Snyderville Basin Transit 0635 Tooele City 0650 Davis County 0655 Cache Valley Transit 0660 Bountiful Centerville 0660 Hyrum Logan Nibley 0675 Utah County 0685 Cedar Hills Orem 0685 Salt Lake County 0685 Weber County 0695 Daggett County 0695 Garfi eld County 0695 Kane County 0695 Snowville 0705 Falcon Hill Riverdale 0705 Independence 0705 South Salt Lake 0735 Midway 0745 Park City 0755 Garden City 0775 Green River 0785 Moab 0785 Park City East 0795 Boulder Panguitch 0795 Brian Head 0795 Kanab Orderville 0805 Bryce Canyon 0835 Alta 2 of the form TC 675R received by this partnership 59 10 1402(10)) and for tax years beginning on or after A of the Utah Schedule K 1 received by this partnership Download forms and instructions for all For a nonresident partner enter the distributive share of Link to free business resources and Manage your Utah tax account Pay online by e check or credit card Request payment plans Santa Clara Sign up for tax training workshops tax utah gov taxexpress utah gov through on Schedule K (allowing two factors for sales) (EIN) as the partnership s identification number with (EIN) as the partnership s taxpayer identifi cation number (estates and trusts) for federal tax purposes (Loss) (Loss) (loss) from line 10 of the federal Schedule K Enter in the (nonrefundable credit code 10) (or 1 800 662 4335 ext 7703 outside the Salt Lake (other than any health insurance included in the guaranteed (outside the Salt Lake area) (Pass through Entity Taxpayer) (Retain this worksheet for your records) (see below) A partnership is not required to withhold (TC 40E) (TC 40R) (TC 675R) (UC 59 1 401(11)) (UC 59 10 1004) (UC 59 10 1006) (UC 59 10 1007) (UC 59 10 1009) (UC 59 10 1010) (UC 59 10 1012) (UC 59 10 1014) (UC 59 10 1022) (UC 59 10 1024) (UC 59 10 1103) (UC 59 10 1105) (UC 59 10 1106) (UC 59 10 1403 2(5)) (UC 59 13 202) (UC 59 6 102) (UC 59 7 101) (UC 59 7 614 9) (UC 63M 1 413) (UC 63M 1 504) 07) or the recycling market development zone credit 1 5% of your qualified expenses for increasing research 1 800 662 4335 1 800 662 4335 ext 6700 1 Amount of purchases (except grocery food) 1 Amount paid for solar unit(s) $ 1 Each item of partnership income gain loss or deduction 1 Line E Enter the income attributable to Utah for 1 Received an honorable or general discharge within 1 the individual s service is performed entirely within 1 the purchaser is the United States Government or 1 Veteran s name last known address and taxpayer 1 you buy a new vehicle that meets air quality and 10 percent (50 percent of 20 percent) of the factors of 10 Recycling Market Development Zone Credit 10 through 13 below) complete lines 8 and 9 If you 10) or the targeted business tax credit (refundable 1065 line 15 and elsewhere on the federal return 1065 Schedule K line 4 1120S box B; 1065 box C or corresponding line on 13d and federal Schedule K 1 line 13 using code M 15e in column C and column D 15e in column E 16 by each pass through entity taxpayer s percentage 18 Also enter the description and the Utah refundable 195 N 1950 W 1f column A by line 1f column B 2 5% of certain payments made to a qualified organization 2 column D Enter in column B the end of year value 2 In determining Utah taxable income of a partner any 2 Line F Multiply the income on line E by the Utah 2 Multiply line 1 by 25% ( 25) $ 2 Start date of employment 2 the individual s service is performed both within and 2 the taxpayer is not taxable in the state of the purchaser 2 under Part 3 2 Use tax rate (decimal from chart) x 2 Was collecting or was eligible to collect unemployment 2 you buy a qualified vehicle fueled by compressed 2013 the calculation of the apportionment fraction 2014 calendar year is 2 percent 210 N 1950 W 210 N 1950 W 2479 S Lake Park Blvd 3 7 5% of your qualified research expenses in a taxable 3 Documentation establishing that the veteran was 3 Enter lesser of line 2 or $2 000 $ 3 Line G Enter any Utah mineral production withholding 3 Multiply line 1 by line 2 $ 3 property payroll and sales) 3 some of the service is performed in Utah and: 3 Where a partner s distributive share of an item 3 Work for the taxpayer for at least 35 hours per week 3 you buy equipment to convert a vehicle to run on 300 S Rio Grande St 3a column A by line 3a column B 4 A nonresident partner s distributive share of items 4 Amount of grocery food purchases 4 Documentation provided by the recently deployed 4 Line H Enter any previous Utah withholding tax 4 you buy equipment to convert a special mobile 408 or 457 and is not required to file a return under UC 5 A signed statement from the Department of Workforce 5 Line I Enter the tax in column F less the sum of 5 Multiply line 4 by 03 $ 5% of Income 50 percent of the total cash contributions 58 Utah Interest and Penalty at tax utah gov/forms 5h column A by line 5h column B 6 Add line 3 and line 5 $ 60 E South Temple 3rd Floor 60 E South Temple 3rd Floor 7 Credit for sales tax paid to another state 7 of the federal Schedule K Enter in the Utah column 8 Use tax due (subtract line 7 from line 6) 801 297 3811 or TDD 801 297 2020 Please allow 801 297 6700 or 801 533 3500 801 536 4000 801 536 4235 801 538 4200 801 538 8804 801 538 8804 801 902 8200 A (Inside Utah) if the purchaser of the service receives A and overall (including Utah) in column B a base amount and A business may not claim the targeted business tax a code number that best corresponds to the reason for A credit is available to businesses providing a community a credit was received from an upper tier pass through a form TC 675R a greater benefit of the service in Utah than in any A line 16 A line 16 A line 16 A multistate taxpayer is considered a sales factor A net refund should be entered as a negative A non refundable credit is available to taxpayers who a nonresident partner s portion of a partnership a partner in another partnership) A partner s share of taxable income is based on the A partner who is eligible for Utah tax credits in addition A partnership is any unincorporated entity that is A partnership is not subject to Utah income tax However A partnership must withhold Utah tax on all nonresident A partnership or other entity treated as a partnership A partnership or other entity treated as a partnership for A pass through entity is an entity whose income gains A pass through entity taxpayer is any entity which has A pay plan does not stop the accrual of penalty and A qualified recently deployed veteran is an individual A qualifying solar unit is a portion of the electrical output a ratio for tangible property in Utah to total tangible a residential unit in Utah If the residence is sold to a A return must be fi led on or before the 15th day of the A supporting schedule should be attached whenever A taxpayer who is a partner in a partnership must A taxpayer who is a partner in a partnership must include a The transaction occurs on or after Jan 1 2008; abable to the Utah State above Account to Master Records at the address above accrued from line 16l of the federal Schedule K Enter in the activities by all members of the unitary group activities in Utah above a base amount Activities that do not qualify for this credit include (but are activity constitutes a trade or business (unless the activity of trading or dealing in any property if such Add line 10 and line 15 Add lines 21 and 22 for each respective column Add lines 7 and 8 for each respective column Add lines 9 and 10 Pay online at taxexpress utah gov Add the amounts on lines 1 through 4 Add the amounts on lines 8 through 11 Add the pass through withholding in column I for all additions/municipal bond interest address Address Area address where indicated Enter the foreign city state/ adjustment and it affects your Utah return Attach a after it has been fi led or against Utah income in total and not apportioned agreement if different) Agricultural Off Highway Gas/Undyed Agricultural Off highway Gas/Undyed Diesel Fuel agricultural use if the fuel was taxed at the time aids assists or counsels another on a return affidavit Airlines (UC 59 7 312 through 319) all of the following conditions: All or part of any overpayment shown on line 12 may all sources except as provided in 5 below allocate the credits as determined under IRC 704 Allocate this amount to the partners on their individual allocated to the partners/members on the Utah Allocation Certifi cation and complete form TC 40LI Also attach the Utah Schedule K 1 for each partner Amend your return if: Amended Returns amending See codes below amount (preceded by a minus sign) amount of tax paid with the original return and/or subsequent amount on the Utah Schedule K ) amount owed you may request a pay plan online at amount reported on the Utah Schedule A line 16 Amounts included in gross income of a patron of a Amounts reportable for employment security purposes an active or reserve component of the United States An individual or business may not claim the enterprise An individual or business may not claim the recycling market an integral functional or operative component of the and 5b above) reported on all federal Schedules K 1 and above Do not enter cents anywhere on the return and activity in the regular course of the taxpayer s and all related documents with your records and any modification with respect thereto shall be and carry back partnership losses is determined on the and deductions that was reported on their federal and disposition of the property constitute integral parts and dividends are not considered portfolio income if and equipment and for other qualified expenditures and federal Schedule K 1 box 13 using codes I K or and for whom the waiver from withholding and holding of the stock is an integral functional or and included on line 10 and intangible property if the acquisition management and nonbusiness income derived from or connected and nonresident partners are reported on the Utah and PTIN in the section below the authorized and receives a distribution of mineral production and S corporation returns or use commer and sales) of the partnerships applying the respective and should not be included on line 9: and telephone number including area code If the address and the net amount of withholding tax this partnership and Utah credits that are distributed to the partner and Utah nonbusiness income taxable on the Utah and Utah nonbusiness income which is included in and which is used to reduce the amount of Utah and/or refundable credits from an uppertier annual rate received by the taxpayer from sub rentals any additional tax liability) or otherwise represent the any check stub before sending DO NOT MAIL CASH Any credit in excess of tax due will not be refunded but any mineral production withholding tax and previous passthrough Any modification (such as for U S government bond any refund bind the entity to anything (including apportioned to Utah In cases where one or more of the apportioned Utah net long term capital gain (loss) included apportioned Utah net section 1231 gain (loss) included apportionment calculation If you elect this calculation Apportionment Fraction for Sales Factor apportionment fraction on TC 20 Schedule J page apportionment method may be determined by your are a sales factor weighted taxpayer or are electing the are collectively referred to as pass through entity are considered pass through entities (see UC are not portfolio income are not used in the calculation of the apportionment are operating the property or business of the partnership/ are used to arrive at the Utah apportionment fraction are Utah resident individuals is not required to file a area) or complete form TC 804B Business Tax arises out of or was created in the regular course of Armed Forces and received an honorable or general as currently defined in Section 63 Internal Revenue as other deductions on federal Schedule K box 13d as provided in Character of Partnership as reported on a Utah Schedule K 1 you received as reported on the federal partnership return Form Asset Values assets in column B including Utah assets assets used to produce Utah nonbusiness income from associated penalties and interest assume liability for loss of cash placed in the mail at 801 297 7562 toll free at 800 662 4335 ext 7562 At least 70 percent of the gross proceeds of the Attach a copy of your amended federal return Attach the Utah TC 65 Schedule K to show the partnership s attached to this return and issued to partners or attributable to this partnership and allocated to the attributable to Utah is determined by first completing authorization applies only to the individual whose authorize the use of other methods of determining automatically end no later than the due date (without available to the Tax Commission upon request averaging the cost values at the beginning and end of avoid penalties and interest avoid penalty the prepayment requirements must be met ax Commission ax Commission B including Utah assets be applied as an advance payment for the next tax be appropriate and equitable on such terms and be liable for the withholding on those amounts plus any be prepaid by the original due date be reported on line 19 of Schedule K 1 for this partner before entering on the Schedule K Allocate the credit to before such income or gain is recognized) Beginning of Year Assets beginning of year value of your total assets Include all begins behalf of the pass through entity taxpayer Report this behalf of this partnership This withholding tax must be being distributed to the partners Describe the refundable being fi led: below below) If a credit was received from an upper tier benefits or has exhausted their unemployment benefits within the last two years under Title 35A boat operations highway seeding vehicles registered both a civil penalty ($500 per document) and criminal both Utah and non Utah nonbusiness income Briefly describe the nature and location(s) of your Utah buildings or meet certain other requirements in a bury Park business activities in the space provided at the top of Business Activity business and nonresident business partners These partners Business Income business income (loss) business income and will be narrowly construed Intangible Business income apportioned to Utah is subject to the business income if the property with respect to which Business income means income arising from transactions business income See UC 59 7 302(1)(h) business partner business tax credit (refundable credit code 40) business utah gov/incentives/ business utah gov/incentives/ businesses that hire new full time employees restore by an upper tier pass through entity and shown by entering a 1 in the box if the waiver is for all partners by insurance companies by multiplying the amount on Schedule A line by the original due date of the return If the return by the partnership on their behalf To claim the credit by This Partnership bypass normal methods for resolving disputes or issues Calculate the apportionment fraction to six decimals by Calculate the elected double weighted sales factor to Calculate this income for a pass through entity taxpayer calculated calculated to six decimals This fraction (decimal) is Calculation for Veteran Employment Tax Credit Calculation of Capital Gain Transactions Tax Credit Calculation of Qualifying Solar Project Credit Calculation Summary call the Tax Commission for information about the cannot be independently carried back and carried forward capital gain $ capital gain (loss) from line 8 of the federal Schedule capital gain on a transaction if: Capital Gain Transactions Credit care for the partner (including the partner s spouse and Carry the nonrefundable credits over to the Utah Schedule Carry the refundable credits over to the Utah Schedule Cash contributions made in the taxable year to a qualified cash lost in the mail Include the TC 544 coupon on cation verifying the credit is approved Do not send Chapter 4 Part 4 Benefits and Eligibility; Chapter 7 or Chapter 7 or is a publicly traded partnership as defi ned Character of characterized for federal income tax purposes it has chart on this page to get the rate for the location where 0625 Wellington chased for use storage or other consumption in Utah check DO NOT STAPLE check to return Remove cial tax software City State Zip code claim or similar document administered by the Tax claimed on the return Clean Fuel Vehicle Credit Clean Fuel Vehicle Credit (TC 40V) cleanfuels utah gov/taxcredits/ code 46 Do not attach form TC 675R to the partnership Code of 1986 Since Utah s taxable income is based on code shown on the Utah Schedule K 1 received by Codes and Instructions column B including Utah assets column B) divide by the number of factors present column the total reported on all Utah Schedules K 1 column the total reported on all Utah Schedules K 1 column the total reported on all Utah Schedules K 1 columns on line 1f columns on line 5h Commission and who knows or has reason to believe Commission attention Taxpayer Services 210 N 1950 Commission decisions: Commission Do not send cash The Tax Commission does not Commission Rule R865 6F 8(2)(e)(iii) companies A partner includes a partner or member Company Company (UC 59 7 319(5)) company Enter this NAICS code that represents Compensation is paid in Utah if: compensation paid to employees for personal services Complete a Utah TC 65 Schedule K 1 for each partner Complete and detach the payment coupon below complete and submit to the Tax Commission form TC737 Complete form TC 40H Historic Preservation Tax Complete form TC 40R Recycling Market Development Complete form TC 40V Clean Fuel Vehicle Tax Credit Complete lines 15a through 28 if you are claiming Complete lines 1a through 14 if you are claiming Complete lines 1a through 28 if you are claiming Complete Schedule A to determine the Utah income or Complete TC 20 Schedule H as follows: Complete TC 20 Schedule H to determine nonbusiness Complete TC 20 Schedule J to determine the apportionment Complete the information in each column and enter Complete the information in each column and enter the completing lines 11 through 13 on TC 20 Schedule J concerns with the Tax Commission This service conditions as it may require conduit a common trust fund a controlled foreign considered business income and not portfolio income consisting of property payroll and sales contact us to find out if you qualify for this assistance Contents Contributions cooperative by reason of any payment or allocation copies of these with your tax records copy of the IRS adjustment corporation a qualified electing fund or a cooperative Corporation for owners of a low income housing cost Property rented by the taxpayer is valued at eight country field This is a Postal Service requirement course of a trade or business of furnishing insurance course of a trade or business of licensing intangible course of the trade or business of a pass through entity course of the trade or business of the partnership are not Cover art by Randolph Prawitt Credit Credit Credit calculation: credit Check with the workshop to make sure they credit code 40) credit code as shown on the Schedule K credit Enter this name on Schedules K and K 1 Credit for Increasing Research Activities in Credit for Increasing Research Activities in Utah credit for upper tier pass through entity withholding tax credit in a year the business has claimed either the credit in the space provided and enter the Utah code Credit is allowed for advance payments made as credit is approved Do not send form TC 40R with your credit or refund is given If sales tax was paid to more Hyde Park Lewiston credit should also be reported on line 19 of Schedule Credit with the State Historic Preservation Office certifi credits are found on the Utah Schedule K 1 under credits are found on the Utah Schedule K 1 under refundable credits as reported on the Utah Schedule K credits as reported on the Utah Schedule K line credits being distributed to the partners Describe the credits that are distributed to the partners credits with a credit code Do not include the date until the liability is paid in full The interest rate for dates at the top of the form using the format mm/dd/yyyy days of the IRS s final determination daytime telephone number and 2013 TC 65 on your Dealer (R865 6F 36) dealer held the property for investment at any time deduction has been passed through to partners and deduction included in the amount reported on the Utah Deductions and Credits Instructions Deductions attributable to portfolio income are reported defined under UC 59 10 1403 2(1)(b) dependents) and reported on federal Schedule K line deployed veteran must be retained by the taxpayer to derived by the taxpayer in the ordinary course of a derived in the ordinary course of a trade or business Describe and enter amounts of direct expenses on Describe and enter amounts of direct expenses on the Describe the type of deduction in the space provided Describe the type of income in the space provided designated zone Indian tribes may apply for enterprise Detach checDetach check stub Determine the payroll factor (decimal) by dividing line Determine the property factor (decimal) by dividing line Determine the sales factor (decimal) by dividing line determine the Utah apportionment fraction determined as if the partnership agreement made determined as provided in Character of Partnership determined for federal income tax purposes by a development zone credit (nonrefundable credit code development zone credit or carry it forward into a year the Diesel Fuel Credit Direct Related Expenses Direct related expenses include wages interest depreciation directly attributable to Utah sources should be deducted discharge within the two year period before the employment Disclosure Statement with the Internal Revenue Service disposition of property for which a section 179 expense Div of Services for People with Disabilities Divide line 10 column A by line 10 column B Round the Divide line 23 by 2 for each column Divide line 24 column A by line 24 column B Round the Divide line 9 by 2 for each column Dividends are business income where the stock with dividends; dividing line 8 by the number of factors used (typically Division of Air Quality Do not attach (staple paper clip etc ) the check or money order to Do not attach the TC 675R or Utah Schedule K 1 to Do not attach the Utah Schedule K 1 the partnership Do not include any pass through withholding tax on this Do not include on this line any pass through withholding Do not include the Utah Schedule K 1 the partnership Do not mail cash The Tax Commission assumes do not mix the percentages See Utah Rule R865 9I 13 Do not send a copy of your federal return federal Do not send cash Do not send cash Do not send cash Do not staple chec Do not staple checDo not staple check to coupon Do not use this return payment coupon to prepay future partnership documents with your records does business both within and outside of Utah done on Schedule N See the instructions for Schedule Double Weighted Sales double weighted sales factor leave lines 8 and 9 blank dspd utah gov Due Date due will be subject to penalty and interest during the processing of the return The paid preparer during the year each partner s percentage of income during the year following the December closing period e chece check or mone E Filing is Easier! E filing is the easiest and most accurate way E Verify for Employers E Verify is a free service of the U S Department of each partner in proportion to each partner s share of each partner showing the amount of Utah withholding economic activities are classified in the 2002 or 2007 Economic Development cer tification verifying the ed Utah small business corporation at the time of elect to give double weight to the sales factor in the electrical bill electronic check (ACH debit) You may pay in full or make Electronic Payment elects not to claim the credit Eligible short term or long term employed 45 out of the 52 weeks after the date of Employer Identification employer identification number Employers can help prevent identity theft by verifying employment End of Year Assets end without a hyphen Energy Systems Tax Credits from the Utah Energy Systems Tax Credits must be obtained from the energy utah gov Enter 1 000000 or the apportionment fraction (decimal) Enter all other amounts as shown on your original enter an X at the top of your TC 65 where indicated Enter an X if the partnership entered a 1 in the Withholding enter an X on line 10 and complete lines 11 through 13 Enter an X on line 10 if you elect to double weight enter an X on line B and a 0 in column F for each enter an X on line B if this partner is included in the Enter any additional information or explanation of entries Enter any penalties and interest that apply to this return Enter each partner s distributive share of Utah nonrefundable Enter each partner s distributive share of Utah refundable Enter in column A the total beginning of year value Enter in column A the total beginning of year value of Enter in column A the total end of year value of assets Enter in the federal column the total municipal bond Enter in the federal column the total other interest Enter in the federal column the total U S government Enter in the fi rst column the federal foreign taxes paid or Enter in the fi rst column the federal ordinary business Enter in the first column the federal contributions from 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 first column the federal net long term capital Enter in the first column the federal net rental real estate Enter in the first column the federal net section 1231 gain Enter in the first column the federal net short term Enter in the first column the federal ordinary dividends Enter in the first column the federal other deductions Enter in the first column the federal other income (loss) Enter in the first column the federal other net rental Enter in the first column the federal recapture of a benefi t Enter in the first column the federal royalties from line Enter in the first column the federal section 179 deduction Enter in the first column the total federal guaranteed 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 Enter in the third column the amount of the mineral Enter in the third column the nonrefundable credit Enter in the third column the refundable credit code Enter in the Utah column the total reported on all Utah Enter in the Utah column the total Utah portion reported Enter in the Utah column the total Utah taxable portion Enter on the TC 65 the partnership name address Enter only the foreign country name in the Foreign Enter the amount of any mineral production withholding Enter the amount of any pass through entity withholding Enter the amount of foreign taxes deducted on federal Enter the amount of Utah withholding tax withheld by Enter the apportionment fraction (decimal) here and Enter the apportionment fraction (decimal) here and on Enter the charitable contributions shown on the federal Enter the code identifying the type of Enter the corrected figures on the return and/or schedules Enter the credit in Part 2 if received from an upper tier enter the date of dissolution of the partnership in the Enter the date the partner affiliated with Enter the date the partnership was registered in Utah Enter the description as shown on the Schedule K in Enter the gain or loss on the sale exchange or other Enter the income (loss) attributable to Utah and taxable enter the mineral production withholding tax allocated Enter the mineral production withholding tax on TC 250 Enter the name of each nonresident individual partner Enter the net income (loss) from the federal form 1065 Enter the non Utah nonbusiness income net of expenses Enter the number of Utah Schedules K 1 that are Enter the partner s guaranteed payment if any from Enter the percent of income for each partner based on Enter the sales factor from line 6 of TC 20 Schedule Enter the six digit NAICS code for this taxpayer from Enter the social security number (SSN) of each nonresident Enter the sum of direct related expenses by adding Enter the sum of the factors from lines 2 4 and 11 Enter the sum of the factors from lines 2 4 and 6 Enter the total amount of interest deducted on form Enter the total guaranteed payments made to partners Enter the total of all portfolio income included in line 1 Enter the total of any health insurance included in the Enter the total of lines 3 and 4 Enter the total of lines 6 and 7 Enter the total of the amounts on lines 15a through Enter the total of the amounts on lines 1a through 1e Enter the total of the mineral production tax withheld as Enter the total pass through withholding tax from is taxed at 3% The grocery food must be sold for in Enter the Utah nonbusiness income net of expenses Enter this previous pass through entity withholding tax Enter totals of lines 1a through 1e in their respective Enter totals of lines 5a through 5g in their respective Enter your ZIP Code including the plus four at the entering on the Schedule K Allocate the credit to the Enterprise Zone Credit enterprise zone credit (nonrefundable credit code Enterprise Zone Tax Credit enterprise zones Entities entity also complete and attach TC 250 entity before the Tax Commission The authorization will entity is a pass through entity in which this entity taxpayer The credit for mineral production withholding Entity Taxpayers entity taxpayers and for whom the waiver is entity the partner is The codes are printed Entity Type Entity Withholding Tax entity withholding tax allocated to the partner This entity withholding tax credited to the partners entries on your Utah return Equally Weighted Three equipment equipment engine to operate on propane natural etc (UC 59 7 101) everywhere of the entire unitary group not just the parent Example: Interest and dividends may be considered expenses include wages interest depreciation etc Expenses Instructions explanation of the error extension payments (form TC 559) Include any overand extensions (see UC 59 10 1403 2(5)) facility for persons with disabilities are eligible for the Factor Formula Election factor on TC 20 Schedule J page 1 factor weighted taxpayer (Property and payroll factors factor weighted taxpayer based on the NAICS code factors is omitted due to peculiar aspects of the business factors must be computed on the basis of the taxpayer s farm machinery used solely for commercial nonhighway Farm Operation Hand Tools Credit Federal Form 8886 federal level The loss taken by a partner in a given year federal Schedule K 1 federal Schedule K 1 box 16 codes L and M federal Schedule K 1 boxes 9a through 9c federal tax purposes all of whose partners or members Federal Taxable Income federal taxable income a partner s ability to carry forward fi nancial assistance fi rst year File using the 2013 return for calendar year 2013 and Filing Extension Filing Period Filing Requirements Financial Institutions (R865 6F 32) First Column First Column first year First Year Credit (count all months in the year the 45 First year credit line 1 times $ fiscal years beginning in 2013 and ending in 2014 If For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share For a nonresident partner enter the distributive share of For a Utah nonresident partner report the apportioned For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from For a Utah resident partner enter the amount from their For a Utah resident partner enter the amount of other For a Utah resident partner enter the amount of U S For a Utah resident partner enter the amount of Utah For a Utah resident partner report the same information For additional information on the Utah treatment of For apportionment purposes the portion of partnership for each partner on Schedules K and K 1 for each state Add lines 8 on all worksheets and enter for federal income tax purposes When an item is not for federal tax purposes with any partners or members for highway use hobbies and personal farming for making the investment the transactions creating 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 get Pub 58 Utah Interest and For multistate taxpayers that are not sales factor for not less than 45 of the next 52 weeks following For purposes of pass through entities generally portfolio for the credit (see Refundable Credits on page 18) If for the same credit code combine the credit amounts for this partner on Schedule N The credit should also Foreign Country Foreign Taxes form 1065 Schedule K line 13 form 1065 Schedule K line 16 Form TC 40E Renewable Residential and Commercial form TC 40H with your return Keep the form and all form TC 40LIS Credit Share Summary of Low Income form TC 40TCAC (issued by the Utah Housing Corporation) Form TC 65 Form TC 737 is available at tax utah gov/forms form This is an extension of time to fi le the form with your return Keep the form and all related format mm/dd/yyyy forms TC 65 Schedule N if needed Fourth Column fourth month following the close of the taxable year If fraction (decimal) The factors express fraction for a sales factor weighted taxpayer ) fraction from Schedule A line 14 Expenses fraction on line 14 from a deduction under Section 179 from line 20c codes from line 11 of the federal Schedule K Enter in the Utah from line 12 of the federal Schedule K Enter in the Utah from line 14 of TC 20 Schedule H Attach a copy of from line 6a of the federal Schedule K Enter in the Utah from lines 13b 13c and 13d of the federal Schedule from or connected with sources in Utah from recurring See details at tax utah gov/contact or from TC 20 Schedule J line 9 13 or 14 if applicable from the mineral producer from the source realized by the partnership or incurred from the upper tier pass through entity from the upper tier pass through entity from your return include form TC 544 Partnership Tax fuel economy standards; fuel; and/or furnish a copy of form TC 675R to each recipient The gain (loss) from lines 9a through 9c of the federal gain loss or deduction shall be made in accordance Gain or loss from the sale exchange or other disposition Gallons x 245 = Credit gas electricity or other approved fuel General Instructions and Information General Instructions and Information 1 General partnership generally except as provided in 5 below generated by the non business investment generates electricity furnished to and for the benefit Get form TC 40E Renewable Residential and Commercial give the Tax Commission any information that is government interest income included in box 5 of their Governor s Office of Economic Development Governor s Office of Economic Development greater than 1 0000 and do not enter a negative number gross non Utah nonbusiness income from each class of Guaranteed Payments Guaranteed payments are sourced to the state or country guaranteed payments reported on line 6 This amount H available at tax utah gov/forms Enter the amount has been requested for this partner (box B checked) has changed check the physical address and/ has in the partnership has the same character for a partner as it has have a current Day Training Provider License or Day have made multiple unsuccessful attempts to resolve Health Insurance Included in heat pump system a hydro energy system or a passive helps resolve problems when normal departmental hire a qualified recently deployed veteran on or after his distributive share for federal income tax purposes historic building Historic Preservation Tax Credit history utah gov/historic buildings/ Homeland Security that verifies employment eligibility Housing Project to the return How to Prepare the Payment I for all pass through entity taxpayers who have Utah ICS) within: identification number (EIN) of each resident or nonresident identification or social security number If additional lines are needed to report any category If an entity holds direct and indirect ownership interests if cents are under 50 cents; round up if cents are 50 cents If enterprise zone credits are being taken based on your If less than zero enter 0 $ If line 5 is larger than line 8 subtract line 8 from line 5 If line 8 is larger than the sum of line 5 and line 10 subtract If one or more of the factors are not present (i e If one or more of the factors are not present (i e there If sending this payment coupon separate from your partnership If the entity wants to expand the preparer s authorization If the numerator is zero but a denominator is present If the other state s tax rate is more than Utah s no If the partner is a pass through entity it must file a Utah if the partner is no longer a member of If the partner received a guaranteed payment attributable if the partners do not pay If the partner or partners for If the partnership is a producer paying proceeds in connection If the partnership is itself a pass through entity taxpayer If the partnership is the recipient of proceeds in connection if the partnership received an allocation of nonrefundable If the partnership wants to allow the Tax Commission If the partnership was dissolved during the tax year if the purchase price of a tool is more than $250 If this partnership has an interest in a partnership If this partnership has an interest in another partnership If you are not a sales factor weighted taxpayer and are If you are not a sales factor weighted taxpayer you may If you are paying the withholding tax withheld or paid on behalf of If you are sending a payment with your paper Utah partnership If you check this box enter a 0 on line F for the partner If you do not submit a pay plan request form a billing If you entered either a 1 or a 2 in the Withholding If you filed federal Form 8886 Reportable Transaction If you have a tax due balance on your Utah partnership return and If you have a Utah sales tax license/account report the If you need an accommodation under the Americans If you owe tax and are unable to pay the entire If you wish to revoke the authorization before it ends If your address is in a foreign country enter the mailing in a designated recycling market development zone in a farming operation in Utah The credit only applies in a manager or managers a manager must sign the in any given year on the partner s Utah return in any other state in column B) divide by the number of factors present in column C and column D in column E In determining the adjusted gross income of a nonresident In determining the sources of a nonresident partner s in determining whether it meets the more than 50 in the amount reported on the Utah Schedule in the amount reported on the Utah Schedule A line 16 In the case of a partnership LP or LLP a general partner in the format mm/dd/yyyy in the ordinary course of a trade or business of in the partnership by each partner to four decimal in the property factor See Rule R865 6F 8(2)(e)(i) in the same manner as incurred by the partnership in the third column Carry this total to the Utah Schedule In the Utah column enter the total amount of Utah In the Utah column enter the Utah nonrefundable In the Utah column enter the Utah refundable credits in the Utah column the total reported on all Utah in tiered partnerships it must include its pro rata in Utah of the partner s distributive share of items of in Utah) must be reported in writing to: in which this partnership owns an interest as well as in your files along with all supporting documents You include 50 percent of the factors of Partnership A and include that factor in the number of factors present Include the following with your Utah TC 65 Also keep include their pro rata share of the partnership s sales included in the amount reported on the Utah Schedule included in the amount reported on the Utah Schedule included in the property factor of the taxpayer s included in this taxpayer s property payroll and sales including a description of the business purpose including Utah assets income income Income (Loss) Income (Loss) Attributable to Utah income (loss) from line 1 of the federal Schedule K income (loss) from line 2 of the federal Schedule income (loss) from line 3c of the federal Schedule K income (other than interest income shown on lines 5a income allocated to Utah and outside Utah All income income and should be shown on Schedule N and on income being specifically allocated Use additional pages income from a real estate investment trust a regulated Income from investments made in the ordinary income from line 16 column C Enter in column B the income from the disposition of property held for income from the disposition of property that produces income from this partnership The tax must be paid on income gains losses deductions and Utah income gains losses deductions and/or credits passed income includes all gross income other than income income is listed on lines 1a through 1e Direct related income must be properly classified and based income of a type defined as portfolio income; income of the trade or business operations See Tax Income or gain derived in the ordinary course of an Income or loss from partnership or joint venture interests income received by this partnership from the producer income tax in their separate or individual capacities income tax purposes the partner s distributive share income tax return to claim those credits income the following conditions apply increasing basic research in Utah above individual or business has claimed either the enterprise individual partner or the federal employer individual pass through entity taxpayers and all Individuals sharing in the credit must obtain form information Instructions instructions for the year you are amending You can get instructions on form TC 40V for more information Interest (in addition to penalties due) Interest dividends royalties etc earned in the ordinary interest If you do not pay in full by the return due date interest income (other than interest income shown on Interest income is business income where the intangible Interest income on accounts receivable arising from Interest income on loans and investments made interest income reported on all federal Schedules K 1 Interest is assessed on underpayments from the due interest will be mailed to you interest) from the amount of any tax paid with the original interest) that relates to an item of partnership income interest; Internal Revenue Code (IRC): into the partner s federal adjusted gross income (The invested and generated interest or dividends Interest investment investment company a real estate mortgage investment investment project as defined in UC 63M 1 501 investment; and IRS and the audit or adjustment affects your Utah is a partner in a partnership or a partnership which is is a zero in the denominator on lines 1f 3a or 5h in is also authorized to: is authorizing the Tax Commission to call the is being filed on extension this withholding tax must is prorated by the number of days the interest was is the annual rental rate paid by the taxpayer less the is used for identification of the partnership tax return it is not a pass through entity taxpayer and it maintains records that show each partner s or it may understate a tax fee or charge is subject to it was bought item derived from or connected with sources in Items Items and Nonresident or Part year Resident Items paragraph 3 Items paragraphs 1 and 2 The effect of a special J page 1 This is the apportionment fraction for a sales Jan 1 2009 are required to withhold Utah income tax Jan 1 2012 K 1 for this partner K 1 received by this partnership from the upper tier K Enter in the Utah column the total reported on all K Enter in the Utah column the total reported on all K for this return and enter it on line 18 using code 46 K line 17 for this return If you have multiple credits K line 18 for this return If you have multiple credits for K line 19 k or monek or money order pa k stubk stub k to coupon k to coupon Detach chec L and M of the federal Schedule K Enter in the Utah L and should not be subtracted from portfolio income Lakepoint Lincoln Stans law cornell edu/uscode/26 law including general partnerships limited partnerships Laws and Rules le to the Utah Statele to the Utah State T lending money less than zero Liability Limited Limited liability company Limited liability partnership limited liability partnerships and limited liability Limited partnership Line 1 Line 1 Date Registered in Utah Line 1 Ordinary Business Income (Loss) Line 10 Average Asset Value Line 10 Making the Election Line 10 Net Section 1231 Gain (Loss) Line 10 Penalties and Interest Line 10 Utah Net Nonbusiness Income Line 10 Utah Net Section 1231 Gain (Loss) Line 11 Doubled Sales Factor Line 11 Non Utah Net Nonbusiness Income Line 11 Recapture of Section 179 Deduction Line 11 Total Due Pay This Amount Line 11 Utah Nonbusiness Asset Ratio Line 12 Add Lines 8 through 11 Line 12 Interest Expense Line 12 Other Income (Loss) Line 12 Overpayment Line 12 Total Factors Line 12 Utah Other Income (Loss) Line 13 Amount of Overpayment to be Applied Line 13 Apportionable Income (Loss) Line 13 Elected Apportionment Fraction Line 13 Indirect Related Expenses for Utah Line 13 Section 179 Deduction Line 13 Utah Section 179 Deduction line 13a of the federal Schedule K Enter in the Utah Line 14 Apportionment Fraction Line 14 Apportionment Fraction (Decimal) Line 14 Contributions Line 14 Refund Line 14 Total Utah Nonbusiness Income Line 14 Utah Contributions Line 15 Foreign Taxes Paid or Accrued Line 15 Utah Apportioned Business line 16 column D Enter in column B the end of year Line 16 Other Deductions Line 16 Total of Columns C and D Line 16 Total Utah Income Allocated to Passthrough Line 16 Utah Other Deductions line 17 Also enter the description and the Utah nonrefundable Line 17 Total Non Utah Nonbusiness Income Line 17 Utah Nonrefundable Credits Line 18 Utah Refundable Credits Line 19 Total Direct Related Expenses Line 19 Total Utah Tax Withheld on Behalf of All Line 19 Utah Tax Withheld on Behalf of Partner Line 2 line 2 (maximum $2 400) line 2 column C Enter in column B the beginning ofyear Line 2 Date Dissolved Line 2 Net Rental Real Estate Income (Loss) Line 2 Property Factor Calculation Line 2 Total of Columns C and D Line 20 Non Utah Nonbusiness Income Net of Line 21 Beginning of Year Assets Line 22 End of Year Assets Line 23 Sum of Beginning and Ending Line 24 Average Asset Value Line 25 Non Utah Nonbusiness Asset Ratio Line 26 Interest Expense Line 27 Indirect Related Expenses for Non Line 28 Total Non Utah Nonbusiness Income Line 3 Line 3 Line 3 Other Net Rental Income (Loss) Line 3 Payroll Factor Line 3 Total Pass through Withholding Tax Grocery food bought through the Internet or catalog Line 4 Line 4 Guaranteed Payments line 4 of TC 65 0695 Beaver City Line 4 Payroll Factor Calculation Line 4 Utah Use Tax Line 5 Line 5 Total Tax line 5a and 5b above) included in box 5 of their federal Line 5a U S Government Interest Income Line 5a Utah U S Government Interest Income Line 5b Municipal Bond Interest Income Line 5b Utah Municipal Bond Interest Income Line 5c Other Interest Income Line 5c Utah Other Interest Income Line 6 Line 6 Line 6 Ordinary Dividends Line 6 Sales Factor Calculation Line 7 Line 7 line 7 A net refund should be entered as a negative Line 7 Amended Returns Only Line 7 NAICS Code Line 7 Royalties Line 8 Line 8 Line 8 Net Short term Capital Gain (Loss) Line 8 Total Factors Line 8 Total Payments Line 9 Line 9 Line 9 Apportionment Fraction Line 9 Net Long term Capital Gain (Loss) Line 9 Tax Due Line A Line A Enter the partnership s federal identification Line B Enter the complete name and address of Line B Withholding Waiver for this Partner Line by Line Instructions Line C Line C Enter the partner s social security or federal Line D Line D Enter the partner s complete name and Line E Line E Enter the partner s telephone number Line F Line F Enter the percent of ownership the partner Line G Line G Enter an X if the partner is a limited partner Line H Line I line Pass through withholding tax credit from a previous Lines 15a 15e Non Utah Nonbusiness Income Lines 18a 18e Direct Related Expenses lines 18a through 18e Lines 1a 1e Utah Nonbusiness Income Lines 1a 1f Property Factor Lines 4a 4e Direct Related Expenses lines 4a through 4e Lines 5a 5h Sales Factor LLP or LLC (pass through entity) the other partnership LLP or LLC is required to withhold Utah income loss deduction or credit on a Utah Schedule K 1 loss If the partnership does business both within and loss or deduction connected with sources in Utah loss or deduction shall be made in accordance with losses deductions and/or credits flow through to its Low Income Housing Credit low income housing tax credit LP/LLP/LLC then the receiver trustee or assignee must made by individuals and businesses operating Mail your return payment and coupon (if applicable) to make the required payment in a timely manner you will Make your check or money order payable to the Utah State Tax making payments MakMake chec Mark X by the type of entity for which the return is Master Records materially contributes to the production of business math errors offsets and return preparation may be asked to provide this information later to verify may be carried forward to offset tax for up to five years may elect to forego the credit and not file a Utah income may include a service fee Follow the instructions at may irrevocably transfer the right to the credit to the may not be claimed on a partnership return may not be used against any tax owed by the partnership may ordinarily be used to determine the wage factor may qualify for the credit if the lessor irrevocably member s share of income losses credits and members Millville Mineral Producers or Payers Mineral Production Withholding Credit Mineral Production Withholding Tax Credit mineral production withholding tax credits received on mineral production withholding tax withheld and paid missing from the return modification (such as U S government bond interest) Modifications Modifications may be needed to determine the Utah monthly averaging is used Monthly credit allowable in $200 Monthly credit allowable in $400 months veteran employed in more information more than 50 percent of total sales on page 2 of TC20 motor fuel and undyed diesel fuel bought in Utah to Mt Pleasant Multiply line 1 by 5% ( 05) Multiply line 12 by the ratio on line 11 Multiply line 26 by the ratio on line 25 Multiply the amount of income attributable to Utah for each Multiply the amount on line 13 by the apportionment Multiply the sales factor (decimal) from line 6 by 2 This municipal bond interest go to incometax utah gov/ must be filed within the five month extension period must be included in income and apportioned to must be included in the Utah factor to the extent the must match the loss taken on the federal return Losses must pay on behalf of such partners Use additional must sign the return In the case of an LLC a member must sign the return or if the LLC has vested management N and carry it over to TC 65 line 3 and to Schedule N and entered an X on line B of Schedule N for this N and for whom the waiver from withholding was N column I must be paid by the original due date of N Logan Providence N on page 22 for more details N Salt Lake W Bountiful N to not withhold Utah tax on all pass through entity NAICS Code for Taxpayer NAICS code See Sales Factor Weighted Taxpayers Name of Partner Name of partnership EIN natural gas; necessary Leave the State and ZIP Code fields blank necessary to provide complete information about additional Need more information? needed by the partner in order to complete the Net Guaranteed Payments to Partners Net Income (Loss) Net of Expenses new owner Additional residential energy systems or No consideration will be given to a provision in no liability for loss of cash placed in the mail Complete no longer applies (See UC 59 7 319(3)(a) ) no special provision with respect to that item non business entity before claiming the tax credit you Non Utah Nonbusiness Income Nonbusiness Income nonbusiness income listed on lines 15a through 15e Nonbusiness income means all income other than nonrefundable credit in the space provided and enter Nonrefundable credits on a partnership return are entered Nonrefundable Credits Passed nonrefundable credits with a credit code Do not include nonresident enter the guaranteed payment attributable Nonresident or Part year North American Industry Classification System (NA not electing the double weighted sales factor (see lines not filing tax returns by the due date not paying not include the TC 675R with your partnership return not limited to) the following: golf courses horse racing not mail another copy of your partnership return with this payment not relieve the partnership from the responsibility for the not requested (see instructions below) This amount not requested is calculated as follows: not required for pass through withholding tax not required to withhold on a partner that is exempt from not send these forms with your return Keep the forms Note: All pass through withholding tax from Schedule Note: Do not include as nonbusiness income any income Note: Do not submit a copy of your original return Note: If this return is for a unitary group do not enter Note: This is not line 1 of Schedule K for ordinary notice for the full amount due including penalty and number Number number and the year the payment is for on your check or money Number of months or partial Number of Schedules K 1 attached to this return occurred and suggests remedies to stop the problem of a commercial energy system that is an active solar of a residential energy system that supplies energy to of an active solar project constructed controlled of any apportioned Utah contributions included in the of any apportioned Utah foreign taxes paid or accrued of any apportioned Utah recapture of a Section 179 of apportioned Utah net rental real estate income (loss) of apportioned Utah net short term capital gain (loss) of apportioned Utah ordinary business income (loss) of apportioned Utah ordinary dividends included in of apportioned Utah other deductions included in the of apportioned Utah other income (loss) included in of apportioned Utah other interest income included in of apportioned Utah other net rental income (loss) included of apportioned Utah royalties included in the amount of apportioned Utah section 179 deduction included in of apportioned Utah taxable municipal bond interest of apportioned Utah U S government interest income of assets used to produce non Utah nonbusiness of Human Services The credit is the lesser of $200 or of income being specifically allocated Use additional of income gain loss or deduction shall be determined of one of these entities of one or more residential units and is sold to the of or was acquired in the regular course of the taxpayer s of partnership income gain loss or deduction is of partnership income or gain than the ratio of of partnership income or loss generally of real and tangible personal property used in the business of real property or of tangible or intangible personal of such item shall be determined in accordance with of such provision is the avoidance or evasion of tax the partner s distributive share of such item of the form TC 675R of the partnership are considered Utah nonbusiness of the sale or if the property is shipped from an office of the Schedule H to your partnership return of the taxpayer s regular trade or business operations of the Utah Schedule K 1 received by this partnership of this partnership of up to five months to file a return without filing an extension of Utah income attributable to the partner the amount of Utah tax on such income (5%) any Utah mineral of your total assets Include all assets in column B Office of Energy Development with their certification on all nonresident individual partners and on all resident on all Utah Schedules K 1 on behalf of the partner Do not enter an amount on extension returns and not filing information on line E is a loss enter 0 Also enter 0 if the waiver request on or before the original return due date and the return on Schedule A line 11 on Schedule A line 14 on Schedule K on Schedule K 1 on Schedule K and then allocated and passed through on TC 20 Schedule J has changed to consider on that purchase you must pay the use tax directly to on the Utah Schedule K 1 received from the upper tier on their Utah Schedule K 1 for income losses on this line on use tax purchases $ ( ) on Utah Schedules K 1 only non Utah nonbusiness income only that part derived from or connected with sources only the sales factor that is for a business that is a only Utah nonbusiness income operate stationary farm engines and self propelled operations of a taxpayer is business income operations or otherwise materially contributes to the operations See Rule R865 6F 8(2)(e)(iv) operations the place where the service is directed operations use the number of factors present to operative component of the taxpayer s trade or business or 457 and is not required to file a return under UC or a 2 if the waiver is for only certain partners Also or annuity contracts or reinsuring risks underwritten or before the partnership s return due date including or business has claimed either the recycling market or by email at taxpayeradvocate@utah gov or controlled is within Utah or or email confirming the acceptance of your request or for the use of capital or allocates to the or joint venture property payroll and sales to be or limited member or mailing address box To make additional changes or mailing address changes or ceasing to do business or owned by a qualifying political subdivision which or payment(s) and or required if monthly averaging more clearly reflects or resident or nonresident business partner (referred or supporting schedules in the same format if necessary Or you may send a check or money order with your order Order paper forms order to insure proper credit to your account original due date of the return without regard to extensions Other (enter brief description) Other Attach an explanation to your return other distributive items and those records are made other documentation with your Utah return unless other federal returns) This is a mandatory field Your Other income identified by the IRS as income Other Information Other Information Services); or Other Multistate Taxpayers other partnership must provide a Utah Schedule K 1 other pass through entities are entered on TC 250 other services other state The former cost of performance method other Utah sources must file a Utah income tax return otherwise stated in these instructions Keep these out of state seller including Internet catalog radio and outside of Utah the portion of the partnership income outside Utah but the service performed outside Overall sales including Utah are listed in column B Overall wages including Utah are listed in column B owned during the filing period ownership in a partnership or S corporation you must ownership interest in the partnership or joint venture ownership interest in the partnership Use the apportionment ownership percentage or the partnership agreement ownership percentages For example an entity Page 1 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 2 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 page 25 with your payment Page 3 Page 4 Page 5 Page 6 Page 7 page 8 Page 9 pages or supporting schedules in the same format if paid on behalf of the partner This withholding tax is Paid Preparer Paid Preparer Authorization paid preparer to answer any questions that may arise paper) without a payment include the payment coupon below with Part 1 Utah Nonrefundable Credits Part 2 Utah Refundable Credits Part 3 Utah Mineral Production partial payments throughout the year Online payments Partner partner (collectively referred to as pass through entity partner a greater portion of a partnership item partner and each resident or nonresident business partner as income or gain from sources outside partner for whom the waiver is requested Partner Information partner of any partnership there shall be included partner s individual Utah return Partners partners (partnerships) members (limited liability companies) partners conducting business are liable for Utah partners Enter this total at the bottom of the Schedule Partners may take a credit for the amount of tax paid partners on their individual Schedule K 1 based on their partners See Schedule A line 9 instructions on partnership Partnership / Limited Liability Company Return partnership and who has no other Utah source income partnership are considered Utah non business income Partnership B Partnership Changes Partnership changes (e g name change physical and/ Partnership Defined partnership from the upper tier pass through entity partnership has an ownership interest and from whom Partnership Identification partnership income gain loss or deduction entering partnership income or gain from sources outside Partnership Information Partnership Items partnership must report to each recipient their share of Partnership Name and Partnership Payment Coupon Prepayments are Partnership Return Mail to: Utah State Tax Commission 210 N 1950 W SLC UT 84134 0270 Partnership Return Payment Coupon Partnership/ Partnerships and business entities treated as partnerships Partnerships are automatically allowed an extension Partnerships having partners for whom withholding is Partnerships Not parts may be claimed in subsequent years as long as Pass through Entities and Mineral Production pass through entity Pass through Entity pass through entity also complete and attach TC 250 pass through entity and allocated to this partner pass through entity is a plan under IRC Sections 401 pass through entity is entered on TC 250 and allocated pass through entity must be reported in Part 1 These pass through entity must be reported in Part 2 These pass through entity must provide a Utah Schedule K 1 pass through entity on a Utah Schedule K 1 pass through entity or in Part 3 if received on a TC 675R Pass through Entity Taxpayer pass through entity taxpayer (line E) by 5% If the amount pass through entity taxpayer and calculated on Schedule pass through entity taxpayer is required to file a TC 65 pass through entity taxpayer of this partnership The pass through entity taxpayers (partners/members) you must pay by Pass through Entity Taxpayers Instructions pass through entity withholding requirements Pass through Withholding Tax Pass through withholding tax credits received from pass through withholding tax must include that payment pass through withholding tax on Schedule N column passed through to this partnership by an upper tier Pay Plan Request pay plan request or billing notice payment (other than health insurance) Payment Agreement Request Get forms online at Payment amount enclosed $ 00 Payment Coupon Payment Coupon but do NOT send another copy of payment of Utah tax on the income allocated to partners Payment Options payment) in the amount reported on line E Utah payments from a prior year that were applied to this year payments from line 4 of the federal Schedule K Enter payments made prior to filing this amended Payments may be submitted prior to approval of the payments on line 6 This amount should agree payments to the partner as being for services payroll and sales in their calculation of the apportionment Penalties penalties along with additional penalties are at Penalties at tax utah gov/forms or by calling or writing penalty (second degree felony with a fine from $1 500 percent determined in the partnership agreement for Percent of Income or Ownership for percent of ownership in the partnership for all partners; percent of total sales everywhere requirement above performance of services in Utah are assigned to the period unless there was a change in ownership during personal return places You must enter either the percent of income or the PO Box 144820 PO Box 144845 PO Box 146950 PO Box 146950 Portfolio Income portfolio income and should not be included on this line portfolio income if the pass through entity had funds that Portfolio income is attributable to the partner s resident Portfolio income may be either business or nonbusiness Portfolio income may include: Portfolio income should not be allocated to nonresident posting of your payment Power of Attorney and Declaration of Representative Preparer Penalties Print the name of the partnership address daytime telephone prior year forms and instructions at tax utah gov/forms processes break down identifies why the problem processing of the return or the status of any refund production of business income of the trade or business production withholding tax and upper tier Utah passthrough production withholding tax shown in box 6 of the form project who have received an allocation of the federal propane natural gas electricity or other approved property property constitutes business income if the property property everywhere for wages and salaries in Utah to property if not part of the trade or business income property if not part of the trade or business of the property is delivered or shipped to a purchaser within Property owned by the taxpayer is valued at its original Provide each partner/member a copy of their Utah province and postal code in the City field Abbreviate if provision in a partnership agreement other than a provision referred to in 3 above having as a principal Publishing Companies (R865 6F 31) purchased and used or consumed primarily and directly purpose the avoidance or evasion of tax shall be purposes of the items to which the modifi cation relates qualifications of a sales factor weighted taxpayer required Qualified Sheltered Workshop Cash Contribution qualified workshop name on their return to claim the Qualifying Solar Project Credit quarterly estimated tax payments prepayments and Questions 801 297 2200 or Railroads (R865 6F 29) rate does not apply to alcoholic beverages or tobacco rate is lower than Utah s you must pay the difference Reason for Amending Codes Recapture of Section 179 Deduction receipts for the taxable year Gross receipts from the received from an upper tier pass through entity on a Received from Other Pass through received showing this credit when filing this partnership s receives a greater benefit of the service in Utah than receives to this partnership return recipient will take credit for the amount withheld on their Recycling Market Development Zone Credit recycling zones reduces the amount of Utah withholding tax calculated Refundable Credit Codes Refundable credits on a partnership return are entered Refundable Credits Passedthrough refunded to you regard to extensions) for filing the entity s 2014 tax return Registered Securities or Commodities Broker or related documents with your records Related Expenses relates but limited to the portion of such item derived Reminder Reminder: rendered in Utah Renewable Commercial Energy Renewable Commercial Energy Systems Credit Renewable Residential Energy Renewable Residential Energy Systems Credit Rental income from real and tangible property is reported on federal Schedule K line 20 code M reported on line 9 as portfolio income reported on TC 250 and then allocated to the partners of reported on the partnership return required to be fi led reported on the Utah Schedule A line 16 reported on Utah Schedules K 1 representative s signature on the return Requesting the waiver for all or specific partners does required must complete Schedule N showing the amount required to be taken into account separately for federal Research Utah rules bulletins and resident or nonresident business pass through entity Resident Share of Partnership residential unit The principal portion of the lease payments respect to a trade or business of the patron respect to such item and where the principal purpose respect to which the dividends were received arose out respond to certain Tax Commission notices about result to four decimal places Do not enter a decimal return return (make payable to the Utah State Tax Commission) return and/or subsequent payment of the tax prior return do NOT mail another copy of your return with this payment return Form 1065 Schedule M 1 line 3 return If receivers trustees in bankruptcy or assignees return If you received a refund on your original Utah return include the payment coupon below with your check or money return It does not apply to the firm if any shown in return Keep the form and all related documents with return less any previous refunds (exclude refund interest) return NOT an extension of time to pay taxes To return of a pass through entity taxpayer return or corporation franchise or income tax return return subtract the previous refund (exclude refund return The amounts withheld are distributed to return to report its income/loss and withholding allocations return without regard to extensions Pay online at return You must amend your Utah return within 90 returns or supporting schedules Details of these Rev 12/11 Richmond River Heights Riverdale Round off cents to the nearest whole dollar Round down Rounding Off to Royalties derived by the taxpayer in the ordinary royalties; Sale of Management Distribution or Administration Sales and use tax rates vary throughout Utah Use the sales factor below Sales Factor Weighted sales factor weighted taxpayer See Sales Factor Sales factor weighted taxpayers must calculate the Sales of tangible personal property are in Utah if the Sales of Utah property and rents received on Utah 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 City UT 84134 0270 same format if necessary to provide complete information same letter line as the corresponding Utah nonbusiness Schedule A line 10 Schedule A line 14 if not electing the double weighted Schedule A line 16 Schedule A to arrive at the amount of income (or loss) Schedule A Utah Taxable Income for Schedule A Utah Taxable Income for Pass through Entity Taxpayers Instructions 8 Schedule H available at tax utah gov/forms Enter Schedule Instructions Schedule J Schedule K 1 Schedule K 1 Schedule K 1 Schedule K 1 based on their ownership percentage or Schedule K 1 Partner s Share of Utah Income Schedule K 1 Partner s Share of Utah Income Deductions and Credits Instructions 20 Schedule K Analysis of Net Income (Loss) line 1 Schedule K Enter in the Utah column the total reported Schedule K Partners Distributive Schedule K Partners Distributive Share Items Instructions 14 Schedule N column I gestion or chewing by humans and consumed for the Schedule N Pass through Entity Schedule N Pass through Entity Withholding Tax Instructions 22 Schedules K 1 Schedules K 1 Schedules K 1 credit schedules worksheets or Second Column Second Column second year Second year credit line 4 $ Second Year Credit: Section 21 Mining; Section 31 33 Manufacturing; Section 48 49 Transportation and Warehousing; Section 51 Information (except for Subsector 519 Section 52 Finance and Insurance See incometax utah gov/credits/capital gains for See instructions on page 12 for the definition and see Partnership Changes on page 2 See Payment Options below for information about See Pub 25 online at tax utah gov/forms for more See Pub 58 Utah Interest and Penalties See Pub 68 Pass through Entity Withholding at See the defi nition of Portfolio Income on page 3 See UC 59 7 302(1)(d) selected partners who filed and paid tax on the Utah send a completed TC 69C Notice of Change for a Tax Send the completed return and any payment to: Send the payment coupon and payment to: Sending a duplicate of your return may delay posting of the payment Sending the Payment Coupon SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT KEEP TOP PORTION FOR YOUR RECORDS service is directed or controlled is not in any state services for which the compensation was paid were Services that the recently deployed veteran Services to or on Behalf of a Regulated Investment Share Items Instructions Share of Partnership Items below share of the apportionment factors (property payroll shareholders (S corporations) or benefi ciaries should equal the total of the amounts paid during the Show the average cost value during the taxable year showing the amount of Utah withholding paid on behalf showing the amount of Utah withholding tax paid on showing the share of income gains losses deductions shown in box 1 of the form TC 675R received by this shown on form TC 675R must be reported in Part 3 Do shown on forms TC 675R or Utah Schedule K 1(s) for shown on line D (or in accordance with the partnership shown on the Utah Schedule K 1 received by this Sign and date the return A refund will not be allowed sign the return Signature and Date Line signature appears in the Paid Preparer Section of the six decimals by dividing line 12 by the number of factors SLC UT 84134 0270 SLC UT 84134 3310 small business corporation within 12 months from Smithfi eld solar system Credit is also allowed for a commercial sources of non Utah nonbusiness income sources of Utah nonbusiness income special provision in the partnership agreement with Specialized Apportionment Specialized apportionment procedures apply for: specifi c partner SSN/EIN of Partner stamp verifying the credit is approved and showing state state (but not a foreign country) If the other state s tax State Historic Preservation Office store warehouse factory or other place of storage in subdivision up to a maximum credit of $2 000 per year Subject to Tax subject to use tax $ submit your request in writing to the Utah State Tax substance s taste or nutritional value The reduced Subtract line 12 from line 5 Subtract line 13 from line 12 This is the amount to be Subtract line 13 from line 6 Enter amount here and on Subtract line 19 from line 17 Subtract line 27 from line 20 Enter amount here and Subtract line 5 from line 3 Subtract the health insurance on line 7 from the guaranteed Subtract the total of the credits on lines G and H from such as with a brokerage firm Sum of Beginning and Ending sumed Use the county tax rate if the city is not listed Summary of Utah Low Income Housing Tax Credit Do Support Provider Certificate issued by the Department support the credit claimed and made available to the system a direct use geothermal system a geothermal system that uses wind geothermal electricity or biomass Systems Tax Credit Targeted Business Tax Credit Targeted Business Tax Credit (TC 40TB) Targeted Business Tax Credit Keep this form tax allocated by the partnership to the pass through tax allocated to this partner and which is tax and any associated penalty and interest for all or Tax Commission upon request: Tax Credit on TC 675R Instructions 23 tax credit received from another pass through entity Line 6 Prepayments Made for the Year tax credits allocated on a Utah Schedule K 1 tax due on time not making sufficient prepayment tax in column G and the upper tier pass through tax on any income attributable to this partnership The tax on Utah income allocated to this partnership The tax paid by a upper tier (previous) pass through entity tax purposes of partnership loss or deduction tax purposes of the item to which the modifi cation tax rate of 5% ( 05) tax reduces the amount of Utah withholding tax Tax Return & Instructions tax return However partners with income or loss from tax this partnership must withhold or pay on tax under UC 59 7 102(1)(a) or 59 10 104 1 or if the tax using code 36 tax utah gov tax utah gov/billing/penalties interest and in Pub tax utah gov/forms tax utah gov/forms If approved you will receive a letter Tax year ending (mm/dd/yyyy) taxable income of a partner See Character of Partnership taxable municipal bond interest income included on taxable year A partner subject to withholding by the taxable year for insurance that constitutes medical taxcreditsintro htm taxes Use form TC 559 taxexpress utah gov taxexpress utah gov or use form TC 559 Corporation/ taxexpress utah gov You may also call 801 297 7703 taxpayer Do not enter an amount less than zero taxpayer in exchange for a credit on the taxpayer s taxpayer s income attributable to Utah if the taxpayer taxpayer s trade or business and therefore is includable taxpayer s trade or business operations or otherwise taxpayer to justify the manner in which the income is Taxpayers taxpayers (see UC 59 10 1402(11)) A partnership is Taxpayers Only taxpayers or if the partnership entered a 2 in the Withholding taxpayers See Pass through Entity Withholding Requirements Taxpayers that perform a service both in and outside taxpayers The partnership may reduce this withholding by taxpayers) unless a withholding waiver request is made TC 20 Schedule H Nonbusiness Income Net of TC 20 Schedule H Nonbusiness Income Net of Expenses Instructions 10 TC 20 Schedule H to your partnership return TC 20 Schedule J and then Schedule A TC 20 Schedule J Apportionment TC 20 Schedule J Apportionment Schedule Instructions 12 TC 250 Credits Received from Upper tier TC 250 Credits Received from Upper tier Pass through Entities and Mineral Production Withholding TC 250 is used to report Utah nonrefundable and refundable TC 250 must be attached to your partnership return TC 250 Part 2 and then enter and allocate the total TC 250: List all nonrefundable and refundable credits TC 40E with your return Keep the form and all related TC 40TCAC Utah Low Income Housing Tax Credit TC 544 TC 544 Partnership Return Payment Coupon 25 TC 65 Utah Partnership / Limited Liability TC 65 Utah Partnership / Limited Liability Partnership / Limited Liability Company Return Instructions 5 TC 675R TC 675R received by this partnership Telecommunications (R865 6F 33) than 12 months) fill in the tax year beginning and end than his proportionate share for federal income than one state complete the worksheet on this page that arises from the conduct of the trade or business that holds 50 percent interest in Partnership A that in that is calculated for this partner on Schedule N The that other partnership is required to withhold Utah income that relates to an item of the partnership income gain that represents more than 50 percent of the total sales that section If you enter an X in the box the partnership the allocated Utah mineral production withholding the amount from line 28 of Schedule H Attach a copy the amount of the approved credit Do not send form the amount of the approved credit Do not send this the amount reported on the Utah Schedule A line 16 the amount reported on the Utah Schedule A line 16 the amount reported on the Utah Schedule A line 16 The average value of property must be determined by the average value of the taxpayer s property the base of operations or if there is no base of the base of operations or the place where the The building project owner must complete and attach the calculation The calculation of the required Utah withholding tax is the credit is approved Do not send form TC 40V with The credit is available for purchases of qualified machinery 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 may only be claimed once per vehicle See the due date becomes the next business day the due date falls on a Saturday Sunday or legal holiday The election is made by entering an X on line 10 and The Enterprise Zone Credit is available for certain the entity s primary business activity is investing funds the filing period If there was a change in partners The following are examples of income which would be The following documentation for the qualifi ed recently the gross Utah nonbusiness income from each class the individual s residence is in Utah the merchandise was delivered stored used or con 0635 Price the NAICS code from your federal return Instead enter the NAICS code that represents over 50 percent of the non business income and the use of revenues the original due date of the return (without regard to extensions) to the overpayment on line 12) The paid preparer must enter his or her name address the par tner is e x empt from taxation under the partner and any Utah source guaranteed the partner must file a Utah income tax return for the the partner on the last day of the partnership filing the partner s distributive share for federal income tax the partners on their individual Schedule K 1 based on the partnership the partnership agreement the partnership agreement or the percent of ownership the partnership agreement that allocates to the the partnership agreement that characterizes The partnership as a pass through entity must pay or the partnership is a plan under IRC Sections 401 408 the partnership is a publicly traded partnership as The partnership is not authorizing the preparer to receive The partnership may request a waiver of withholding The partnership must provide a Utah Schedule K 1 to the partnership return the partnership should complete TC 250 Part 3 using the payment coupon the performance of services or sales of property The person who prepares presents procures advises the purpose for acquiring and holding the intangible is the rental income was received is or was used in the the return is for a fiscal year or a short tax year (less the return without regard to extensions the sales factor The sales factor is the fraction the sales/receipts within the sales factor) the same character for a partner as if realized directly the same credit code combine the credit amounts before the same letter line as the corresponding non Utah the signature area of the return where indicated This the social security numbers of job applicants the space provided the state Enter the EIN in the proper field This number the sum of line 5 and line 10 from line 8 the tax calculated on line F for each pass through entity the Tax Commission the Tax Commission by the original due date of the the tax period However monthly values may be used the tax year For a fi scal year partnership the credit is The Taxpayer Advocate Service assists taxpayers who The Taxpayer Advocate service should not be used to the taxpayer s trade or business operations or where the TC 544 coupon at the back of this book and send the total amount claimed does not exceed $2 000 per the total on line 4 of TC 65 the total reported on all Utah Schedules K 1 the total sales everywhere generated from economic the two year period before the employment begins; the Utah code for the credit (see Nonrefundable Credits the Utah return on the line titled AMENDED RETURN the Utah Schedule K 1 the partnership received showing the Utah Schedules K and K 1 the Utah State Tax Commission 210 N 1950 W SLC The Utah State Tax Commission may on application The Utah withholding tax for partners who are passthrough the veteran s employment start date The withholding tax shown in column I is the withholding their federal Schedule K 1 box 1 their federal Schedule K 1 box 10 their federal Schedule K 1 box 11 their federal Schedule K 1 box 12 their federal Schedule K 1 box 13 codes A through G their federal Schedule K 1 box 13 except codes A their federal Schedule K 1 box 2 their federal Schedule K 1 box 20 code M their federal Schedule K 1 box 3 their federal Schedule K 1 box 4 If the partner is a their federal Schedule K 1 box 6a their federal Schedule K 1 box 7 their federal Schedule K 1 box 8 their federal Schedule K 1 line 18 their ownership percentage or the partnership agreement their pro rata share of the partnership s property their unemployment benefits within the last two then applied to the apportionable income (or loss) on then claimed as a credit by the partner on the partner s there is a zero in the denominator on lines 1f or 3a 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 these credits when filing this partnership s return Third Column Third Column This credit is an amount determined by the Utah Housing This credit is available if: This credit is for reasonable costs including installation This credit is for sales and use tax paid on hand tools This is in addition to any other energy credit you claim This is the credit $ This is your credit This line is only used for amended returns Enter the this partnership and the date of withdrawal this partnership from the upper tier pass through entity this partnership if applicable this partnership on behalf of this partner if treated as a this partnership receives an allocation of income gain this partnership to be claimed on their personal returns This pass through entity withholding tax is then distributed This pass through withholding tax must be paid to this schedule This withholding tax is to be paid to the Tax Commission three working days for a response through 63M 1 503 Get a certified copy of form TC40TB through from the partnership to both Utah resident through G through the Internet Employers can use E Verify at time of purchase If you purchased an item from an times line 5 (maximum $4 800) times the net annual rental rate Net annual rental rate to $25 000) To amend a previously fi led return enter on page 1 of To amend a previously filed return use the tax forms and to as a pass through entity taxpayer) to buy one or more solar units from a qualifying political To calculate this amount use form TC 20 To calculate this amount use form TC 20 Schedule To close related tax accounts (sales withholding etc ) to discuss their 2013 return with the paid preparer to file Ask your tax preparer about e filing to filing the amended return Enter the net amount on to it from a pass through entity (e g an individual who to its partners/members/shareholders to Next Taxable Year to provide complete information about additional To qualify for the credit the qualified veteran must meet to the partner to the partners of this partnership Complete to the partners on Schedule K 1 Nonrefundable credits to the partners on Schedule K 1 Refundable credits to the partners/members on the Utah Schedule K 1 to the pass through entity taxpayer to the pass through tax withheld must file a Utah to the patron based on patronage occurring with to the taxpayer to the Utah State Tax Commission The producer must to the Utah State Tax Commission with your return to this partnership by an upper tier pass through entity to this partnership on TC 250 Part 2 using code 46 to use Part 3 to Utah source income if any to Utah source income include that guaranteed payment Total Direct Related Expenses Total Guaranteed Payments to Partners Total Income Total Pass through Entity Withholding Total Portfolio Income total sales everywhere generated by the taxpayer s Total the mineral production withholding amounts shown Total Utah Nonbusiness Income total wages and salaries everywhere and for sales in trade or business trade or business and includes income from tangible trade or business operations or where the acquiring trade or business See Rule R865 6F 8(2)(e)(ii) transaction are used to buy stock in a qualified Utah treated as a partnership under federal income tax Tropic Trucking Companies (R865 6F 19) TTax Commission turn holds 20 percent interest in Partnership B would TV purchases and the seller did not collect sales tax UC 59 7 102(1)(a) or 59 10 104 1 under UC 59 1403 2(1)(b)(iii) Unitary groups must decide whether they are a sales upon factual evidence The burden of proof is on the upper tier (previous) pass through entity withholding Upper tier Pass through Upper tier Pass through Entity An upper tier passthrough Upper tier Pass through Entity Withholding Tax Use additional pages or supporting schedules in the Use of Payment Coupon Use tax applies only if sales tax was not paid at the Use tax is a tax on goods and taxable services pur use tax on your sales tax return If you do not have a Use Tax Rate Chart (Effective Dec 31 2013) Use TC 20 Schedule J to calculate the portion of the used (typically 4 property payroll and two times used to produce non Utah nonbusiness income from used to produce Utah nonbusiness income from line used to reduce the amount of Utah withholding tax USTC Use Only UT 84134 0270 If mailing your payment separate Utah a greater portion of his distributive share Utah and the modification related thereto as may Utah and: Utah Code (UC): le utah gov Utah column the total reported on all Utah Schedules K 1 Utah for the taxable year bear to the overall sales/ Utah Guaranteed Payments Utah Housing Corporation Utah imposes a 5 percent withholding tax on all Utah business Utah Income Utah income losses and deductions multiplied by their Utah income tax on pass through entity taxpayers Utah individual income tax return fiduciary income tax Utah is incidental to the individual s service within Utah is Online Utah law (UC 59 1 401) provides penalties for Utah law defines federal taxable income as taxable income Utah mineral production tax withheld on production Utah must include service income on line 5g in column Utah Net Long term Capital Gain (Loss) Utah Net Rental Real Estate Income Utah Net Short term Capital Gain Utah Nonbusiness Income Utah Nonbusiness Income Net of Direct Utah nonprofit rehabilitation sheltered workshop Utah nonrefundable and refundable credits passed Utah nonrefundable credit shown on the Utah Schedule Utah nonrefundable tax credits allocated to this partnership Utah offers many online services for indi Utah Office of Energy Development Utah Office of Energy Development with their certification Utah Ordinary Business Income (Loss) Utah Ordinary Dividends Utah Other Net Rental Income (Loss) Utah Partnership Return Schedules: Attach applicable Utah portion is shown alongside the total for each item Utah refundable credit shown on the Utah Schedule Utah refundable tax credits allocated to this partnership Utah regardless of the F O B point or other conditions Utah return TC 65 if: Utah Royalties Utah sales numerator if the purchaser of the service Utah sales tax license/account report the use tax on 0595 Beaver County Utah Schedule K 1 as well as any mineral production Utah Schedule K 1 the partnership received showing Utah schedules A H J K N and/or TC 250 Utah Schedules K 1 Utah Schedules K 1 Utah State Tax Commission Utah State Tax Commission Utah State Tax Commission 210 North 1950 West Salt Lake City UT 84134 Utah tax on a partner if: Utah tax types Utah Taxpayer Advocate Service Utah through application of the three factor formula Utah to partnership income or gain from Utah to total sales everywhere These factors or ratios Utah uses the Federal Employer Identification Number Utah; Utah; or utahhousingcorp org utility provider value of your total assets Include all assets in value of your total assets Include all assets in column Verkin St George Veteran Employment Tax Credit veteran is a recently deployed veteran veteran s military service unit establishing that the vidual and business fi lers including: W SLC UT 84134 Wages salaries commissions and other includable waiver request Waiver Request box at the top of Schedule Waiver Request box at the top of the Schedule N was collecting was eligible to collect or exhausted was not requested This amount must match the total Washington City week requirement is met): weeks in paragraph 3 above are met weight the sales factor in the apportionment calculation weighted taxpayer unless more than 50 percent of weighted taxpayers an election may be made to double Weighted Taxpayers For tax years beginning in Weighted Taxpayers on page 12 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 the capital gain transaction occurred; and When this credit applies the project owner will provide When to Pay Where a partner s share of any such item is not where some part of the service is performed but where the income was generated regardless of provisions Where to File whether or not you request a pay plan any balance which are contrary in the partnership agreement while owned by the taxpayer was used in or was otherwise who are not Utah resident individuals or that is itself a who are pass through entity taxpayers by the partnership who signed it enter an X in the box to the right of who was mobilized to active federal military service in Whole Dollar Amounts whom you requested a waiver fail to file a return and will be claimed on the partner s individual Utah return will result in the sales factor being considered twice in Willard with Disabilities Act email taxada@utah gov or call with mineral properties located within Utah with mineral properties located within Utah the with respect to which the interest was received with the amount reported on the federal partnership with the Division of Air Quality approval stamp verifying with the partner s distributive share for federal income with the state Enter the EIN in the field indicated with Utah sources and attributable to pass through entity with your amended return with your payment with your records with your records with your records with your records with your records The partner must list the with your return The Tax Commission is not liable for withhold tax on behalf of each nonresident individual Withholding Requirements Withholding Tax withholding tax calculated Withholding Tax Credit on TC 675R Instructions Withholding Tax Credit Received on withholding tax credit received on a form TC 675R withholding tax from an upper tier pass through entity withholding tax in column H This is the pass through Withholding Tax Instructions withholding tax must be paid to the Tax Commission by the withholding tax on line 19 of Utah Schedule K 1 given withholding tax that must be paid by the partnership Withholding Tax to be Paid withholding tax withheld withholding tax withheld on behalf of all the partners Withholding Waiver Request within Utah (including leased property) in column without a signature Woods Cross Worksheet for Computing Utah Use Tax Write the partnership employer identification number www dhs gov/E Verify y order pay order pay year beginning on or after Jan 1 2012 year Enter the amount to be applied (may not exceed years You did not have an ownership interest in the qualifi you discover an error on your Utah or federal return You filed an amended federal return with the IRS you have previously filed your return (either electronically or by You made an error on your Utah return Attach an You may also mail your check or money order payable You may also pay any tax due electronically at You may claim a credit for the short term and long term You may claim a credit of 24 5 cents per gallon for You may claim a credit of 25 percent of the amount paid You may pay your tax online at taxexpress utah gov You may pay your tax online with a credit card or an You may request a waiver from the requirement to withhold You may take a credit for sales or use tax paid to another 0650 Brigham City Perry you may use additional forms TC 250 your check or money order to insure proper credit to your account Do your federal return (form 1120 Schedule K line 2a; your federal return is audited or adjusted by the Your federal return was changed by an IRS audit or your individual partnership C corporation your records your return Keep the form and all related documents your tax return with your payment Doing so may delay ZIP Code zone credit (nonrefundable credit code 07) or the targeted zone credit or carry it forward into a year the individual zone designation within an Indian reservation Zone Tax Credit with the Governor s Office of