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Utah Free Printable TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax for 2020 Utah Utah Registration for Exemption from Corporate Franchise or Income Tax

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Utah Registration for Exemption from Corporate Franchise or Income Tax
TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

Clear form Print Form Utah State Tax Commission TC-161 Utah Registration for Exemption from Corporate Franchise or Income Tax Rev. 1/10 Name of organization Mailing address Physical address (if different from mailing address) City State ZIP Code City State ZIP Code Federal Identification Number Tax Commission Rule R865-6F-18 requires applicants to submit the information shown below. The required documentation for each class of exemption allowed by Utah Code 59-7-102 is shown below. Check the box that applies to your exemption class. 1. Organizations exempt under Section 501 of the Internal Revenue Code (IRC): a. The Internal Revenue Service (IRS) exempt determination will be the basis for determining the Utah exemption. b. A copy of the IRS determination letter exempting the above listed organization from federal income tax must be submitted. c. Organizations exempt for IRS purposes, due to a group or blanket exemption, must submit: 1. A copy of the IRS group exemption letter, and 2. A letter from the parent organization certifying the organization is an authorized member of the affiliated group. 2. Organizations exempt under Section 528 of the IRC, commonly known as homeowners associations, must submit: a. A copy of the most recently filed federal income tax return, or b. If the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the type of federal return (i.e. 1120, 1120-H, 990, 990-T) the organization is required to file or a letter from the IRS confirming the type of federal return required. 3. Insurance companies: Insurance companies need not provide any documentation with the request. The Commission will verify internally that Utah Insurance Premium Tax returns have been filed. 4. Utah Municipal Building Authorities: The Utah governing body of the Utah municipality must certify the Utah municipality organized the Utah municipal building authority. 5. Farmers' Cooperatives must submit: a. A copy of the most recently filed federal income tax return (1120-C), or b. If the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the date the federal return 1120-C will be filed, or a letter from the IRS confirming the type of federal return required. Yes Do you now have or do you expect to have income from an unrelated trade or business as defined by the Internal No Revenue Service? Caution: Corporate franchise income tax exemptions do not apply to unrelated trade or business income. If yes, indicate approximate yearly amount $ _______________ Under penalties of perjury, I declare to the best of my knowledge and belief, this application, including accompanying documents, is true, correct, and complete. I further agree to make the organization's records available for an audit when the Tax Commission deems it necessary. Print officer name Telephone number of organization Signature of officer Date Title This form must be signed by hand after it is printed. Print Form Tax Commission Use Only Date Received Approved Tax Commission authorized signature IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished. X Make a copy of this form for your records. Send the original to: Technical Research Unit Denied Clear form Utah State Tax Commission 210 N 1950 W SLC, UT 84134 For more information, contact the Tax Commission by phone at 801-297-2200 or 1-800-662-4335, or go online to www.tax.utah.gov. Our fax number is 801-297-7699. If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response. R865-6F-18. Exemptions from Corporate Franchise and Income Tax Pursuant to Utah Code Ann. Sections 59-7-101 and 59-7-102. A. The following definitions apply to the exemption for corporate franchise and income tax for a farmers’ cooperative. 1. “Member” means a person who shares in the profits of a cooperative association and is entitled to participate in the management of the association. 2. “Producer” means a person who, as owner or tenant, bears the risk of production and receives income based on farm production rather than fixed compensation. B. In order to claim an exemption from corporate franchise and income tax provided for by Section 59-7-102, a corporation must submit to the Tax Commission form TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax, along with any information that form requires, for the Tax Commission’s determination that the corporation satisfies the requirements of Section 59-7-102. C. A corporation shall notify the Tax Commission of any change that affects its tax exempt status under Section 59-7-102. D. For purposes of the Section 59-7-102 exemption for a farmers’ cooperative, an association, corporation, or other organization similar to an association, corporation, or other organization of farmers or fruit growers includes establishments primarily engaged in growing crops, raising animals, harvesting timber, and harvesting fish and other animals from a farm, ranch, or their natural habitat. Internal Revenue Code (IRC) Section 501(c)(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Extracted from PDF file 2019-utah-form-tc-161.pdf, last modified December 2007

More about the Utah Form TC-161 Corporate Income Tax TY 2019

We last updated the Utah Registration for Exemption from Corporate Franchise or Income Tax in February 2020, so this is the latest version of Form TC-161, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form TC-161 directly from TaxFormFinder. You can print other Utah tax forms here.

Other Utah Corporate Income Tax Forms:

TaxFormFinder has an additional 55 Utah income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form TC-51 Nexus Questionnaire
Form TC-20S Utah S Corporation Income Tax Return
Form TC-559 Corporate/Partnership Payment Coupon
Form TC-65 Utah Partnership/Limited Liability Partnership/Limited Liability Company Return
Form TC-549 Fiduciary Income Tax Return Payment Coupon

Download all UT tax forms View all 56 Utah Income Tax Forms


Form Sources:

Utah usually releases forms for the current tax year between January and April. We last updated Utah Form TC-161 from the State Tax Commission in February 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Utah Form TC-161

We have a total of nine past-year versions of Form TC-161 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2018 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2017 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2016 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2015 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

Utah Registration for Exemption from Corporate Franchise or Income Tax 2014 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

Utah Registration for Exemption from Corporate Franchise or Income Tax 2013 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2012 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax

2011 Form TC-161

TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax


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