14 Apportionment Fraction
3 Payroll Factor
Codes
X if withholding waiver applied for
#1 A E F G I
(: GP) Unchecked
(: LLC) Unchecked
(: LLP) Unchecked
(: LP) Unchecked
(: other) Unchecked
(add line 21 and line 22)
(add line 7 and line 8)
(checkbox) Unchecked
(checkbox) Unchecked
(checkbox) Unchecked
(checkbox) Unchecked
(checkbox) Unchecked
(checkbox) Unchecked
(checkbox) Unchecked
(Clear form) Clear form
(enter in Column A the amount from line 16 col C)
(enter in Column A the amount from line 16 col D)
(enter in Column A the amount from line 2 col C)
(enter in Column A the amount from line 2 col D)
(enter X in column B and 0 in column F) plus Utah source (not less than zero)
(not less than 0)
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(use with TC 20
(use with TC 20 TC 20S
(use with TC 20S TC 41 and TC 65)
* Utah nonresidents see instructions to calculate amounts
* Utah residents enter the amounts from federal Schedule K 1
////////
1 Ordinary business income (loss)
1 Property Factor Inside Utah Inside and Outside Utah
1 Utah ordinary business income (loss)
10 Average asset value divide line 9 by 2
10 Net Section 1231 gain (loss)
10 Utah net Section 1231 gain (loss)
11 Double sales factor multiply line 6 by 2
11 Recapture of Section 179 deduction
11 Total Due Pay this amount
11 Utah nonbusiness assets ratio line 10 Column A divided by line 10 Column B (to four decimal places)
11 Utah recapture of Section 179 deduction
12 Add lines 8 through 11 12
12 Interest expense deducted in computing Utah taxable income (see instructions)
12 Other income (loss) (describe)
12 Overpayment
12 Total factors add lines 2 4 and 11
12 Utah other income (loss) (describe)
13 Calculate the Apportionment Fraction to SIX DECIMALS
13 Indirect related expenses for Utah nonbusiness income multiply line 11 by line 12
13 Section 179 deduction
13 Utah Section 179 deduction
14 Contributions
14 Refund
15 Foreign taxes paid or accrued
16 Other deductions (describe)
16 Total of column C and column D
16 Total Utah income (loss) allocated to pass through entity taxpayers
16 Utah other deductions (describe)
17 Total non Utah nonbusiness income add column E for lines 15a through 15e
17 Utah nonrefundable credits enter the name of the Utah credit
17 Utah nonrefundable credits:
18 Utah refundable credits enter the name of the Utah credit
18 Utah refundable credits:
18a Line 15a above
18b Line 15b above
18c Line 15c above
18d Line 15d above
18e Line 15e above
19 Total direct related expenses add lines 18a through 18e
19 Total Utah tax withheld on behalf of all partners from Schedule N column l
2 Net rental real estate income (loss)
2 Total of column C and column D
2 Utah net rental real estate income (loss)
20461
20462
20463
20464
21 2212 31 32 33 48 49 51 (except Subsector 519) or 52 See Schedule J instructions for more information
21 Beginning of year assets
22 End of year assets
23 Sum of beginning and ending asset values
24 Average asset value divide line 23 by 2
25 Non Utah nonbusiness assets ratio line 24 Column A divided by line 24 Column B (to four decimal places)
25401
26 Interest expense deducted in computing non Utah taxable income (see instructions)
27 Indirect related expenses for non Utah nonbusiness income multiply line 25 by line 26
3 Other net rental income (loss)
3 Total Utah nonbusiness income add column E for lines 1a through 1e
3 Utah other net rental income (loss)
4 Guaranteed payments
4 Utah guaranteed payments
49 51 (except Subsector 519) or 52 (For unitary groups this must be for your sales
4b Line 1b above
4c Line 1c above
4d Line 1d above
4e Line 1e above
5 Sales Factor
5 Total direct related expenses add lines 4a through 4e
5 Total income (loss) add lines 1 through 4 5
5a U S government interest income
5a Utah U S government interest income
5b Municipal bond interest income
5b Utah municipal bond interest income
5c Other interest income
5c Utah other interest income
6 Ordinary dividends
6 Utah ordinary dividends
65401
65402
65403
65405
7 All entities enter your NAICS code here
7 Beginning of year assets
7 Royalties
7 Utah royalties
8 End of year assets
8 Net guaranteed payments to partners subtract line 7 from line 6 8
8 Net short term capital gain (loss)
8 Total factors add lines 2 4 and 6
8 Utah net short term capital gain (loss)
9 Calculate the Apportionment Fraction to SIX DECIMALS
9 Net long term capital gain (loss)
9 Sum of beginning and ending asset values
9 Tax Due
9 Utah net long term capital gain (loss)
A B C
A Name of partner E Income (loss) F 5% of income G Mineral production IB Withholding waiver for this partner attributable to Utah E times 5% ( 05) withholding credit
A Partnership s EIN:
A partnership with nonresident individual partners resident business partners and/or nonresident business partners must complete
A Sales Factor Weighted Taxpayer is a taxpayer having greater than 50 percent of total sales everywhere generated
address
affiliated withdrawn/
All filers complete lines 17 through 19 if applicable
All others complete Part 1 or Part 2 if electing to double weight the sales factor
Amount of Direct Expense
and Mineral Production Withholding Tax Credit on TC 675R 2014
Apportionable Income Factors
Asset(s) Nonbusiness Income
B Partnership s name address city state and ZIP code
beginning and ending
Briefly describe the nature and location(s) of your Utah business activities:
by economic activities performed by the taxpayer and classified in any NAICS code except those in sections
C = Corporation L = Limited Partnership
C Partner s SSN or EIN:
C SSN or EIN of partner guaranteed pymts H Upper tier pass
Column A
Column A Column B
Column B
Combine amounts for the same codes
Continued on page 2
Credit Amount
Credit Amount
Credits Received from Upper tier Pass through Entities TC 250
D Partner s % of income or ownership (see instructions) through withholding
D Partner s name address city state and ZIP code
DeductionsUtah Credits
Description of direct expenses related to:
Divide line 12 by 4 (or the number of factors present counting the sales factor twice)
Divide line 8 by 3 (or the number of factors present)
E Partner s phone number
economic activities defined in NAICS codes that DO NOT begin with 21 2212 31 32 33 48
Ending Value of Investment
Enter "1" to request a waiver for ALL partners (enter "X" in column B and "0" in column F for all partners)
Enter "2" to request a waiver for SOME partners (enter "X" in column B and "0" in column F for those partners requested)
Enter on TC 65 line 3 and on Sch K line 19
Enter on: TC 20 Schedule A line 6;
Enter on: TC 20 Schedule A line 7;
Enter the fraction from line 9 line 13 or line 14 above as follows:
Enter these credits on Utah TC 20S Sch K line 18 or TC 41 Sch A Part 3 or 4 or TC 65 Sch K line 17 using the credit code above
Enter these credits on Utah TC 20S Sch K line 19 or TC 41 Sch A Part 5 or TC 65 Sch K line 18 using the credit code above
Enter total credit on Utah TC 20S Sch K line 19 or TC 41 Sch A Part 5 or TC 65 Sch K line 18 using credit code 46
entity EIN from Utah Name of upper tier pass through entity Credit credit from
entity EIN from Utah Name of upper tier pass through entity Credit UT refundable credit
ENTITY TYPE
everywhere by all members of the unitary group )
F less G and H
F Percent of ownership
Federal Amount
For calendar year 2014 or fiscal year (mm/dd/yyyy):
G Enter X if limited partner or member
H Entity code from list below:
has no nexus (corporation not taxable in buyer s state)
I = Individual P = Gen l Partnership
I Enter date:
Income
Income (Loss)
Indirect Related Expenses for Total Assets Used to Produce
Indirect Related Expenses for Total Assets Used to Produce Total Assets
Limited Liability Company Return
Line 1a above
Mineral production
N = Nonprofit Corp T = Trust O = Other
Name of Credit
Name of Credit Code Credit Amount
new address:
Non Utah Nonbusiness
Non Utah Nonbusiness Income Non Utah Nonbusiness Income
Nonbusiness Asset(s) Nonbusiness Income
Nonbusiness Income
Nonbusiness Income Non Utah Used to Produce Non Utah
Nonbusiness Income Utah Nonbusiness Used to Produce Utah
Note: Complete Part 3 below if more than 50 percent of your total sales everywhere are from
Note: Failure to complete this form may result in disallowance of the nonbusiness income
Note: This amount must be paid by the due date of the return without extensions
Note: To complete lines 1 through 16:
Note: Use this schedule only if the entity does business in Utah and one or more other states and income must be apportioned to Utah
of Utah Income Deductions and Credits 2014
Other Information
Part 1 Utah Nonbusiness Income (nonbusiness income allocated to Utah)
Part 1 Utah Nonrefundable Credits Received from Upper tier Pass through Entities
Part 1: Equally weighted Three Factor Formula Election
Part 2 Non Utah Nonbusiness Income (nonbusiness income allocated outside Utah)
Part 2 Utah Refundable Credits Received from Upper tier Pass through Entities
Part 2: Double weighted Sales Factor Formula Election
Part 3 Utah Mineral Production Withholding Tax Credit Received on TC 675R
Part 3: Sales Factor Weighted Taxpayers Only (see instructions below for those who qualify)*
Partner Information
Partner s Share of Utah Income Deductions and Credits
Partnership Information
Producer EIN from withholding from
Report the partner s pass through withholding
S = S Corporation B = LLC R = LLP
Sales Factor Weighted Taxpayers complete only Part 3 below (see instructions)
Sch K 1 box A from Utah Schedule K 1 box B Code from Utah Sch K 1
Sch K 1 box A from Utah Schedule K 1 box B Code Utah Sch K 1
Schedule A Utah Taxable Income for Pass through Entity Taxpayers TC 65 Sch A
Schedule K 1 Partner s Share TC 65 Sch K 165404
Schedule K Partners Distribution Share Items TC 65 Sch K
See Schedule N instructions for liability responsibilities when requesting a waiver
Tax Commission Use Only
tax from column I on Schedule K 1 line 19
TC 20 filers: Enter on TC 20 Schedule A line 12
TC 20MC and TC 65)
TC 20MC filers: Enter on TC 20MC Schedule A where indicated
TC 20S and TC 65)
TC 20S filers: Enter on TC 20S Schedule A line 11
TC 20S Schedule A line 7; or
TC 20S Schedule A line 8; or
TC 65
TC 65 filers: Enter on TC 65 Schedule A line 14
TC 65 Schedule A line 10
TC 65 Schedule A line 11
TC 675R box 2 Producer s name from TC 675R box 1 TC 675R box 6
the information below to calculate the Utah withholding tax for these partners
to be paid bythis partnership
Total Assets
Total Utah mineral production withholding tax credit received on TC 675R
Total Utah withholding tax to be paid by this partnership:
Type of Non Utah Acquisition Date of Beginning Value of Investment
Type of Utah Acquisition Date of Beginning Value of Investment
Upper tier pass through
Upper tier pass through UT nonrefundable
Used to Produce Non Utah
Used to Produce Utah
Utah Amount
Utah Nonbusiness Income
Utah Nonbusiness Income Utah Nonbusiness Income
Utah Partnership/Limited Liability Partnership/
Utah tax withheld on behalf of partner
Withholding
WITHHOLDING WAIVER REQUEST under 59 10 1403 2(5):