Utah Utah Individual Income Tax Return

Utah Individual Income Tax Return
Utah TC-40 forms
Clear form

2025

Utah State Tax Commission

Utah Individual Income Tax Return

40501

TC-40

All state income tax dollars support education,
children and individuals with disabilities.

9998

• Amended Return - enter code:

(see instructions)

USTC ORIGINAL FORM

Full-yr Resident?

Your Social Security No.

Your first name

Your last name

Spouse’s Soc. Sec. No.

Spouse’s first name

Spouse's last name

Y/N

Address
If deceased, complete
page 3, Part 1

Telephone number

City

1 Filing Status - enter code
1 = Single
•
2 = Married filing jointly
3 = Married filing separately
4 = Head of household
5 = Qualifying surviving spouse
If using code 2 or 3, enter spouse’s name and SSN above

State

•2
a
b
c
d

ZIP+4

Qualifying Dependents
Dependents age 16 and under
Other dependents
Dependents born in 2025
Total (add lines a, b and c)

See instructions.

Foreign country (if not U.S.)

3 Election Campaign Fund
Does not increase your tax or reduce your refund.

Enter the code for the
Yourself
Spouse
party of your choice.
•
•
See instructions for
code letters or go to incometax.utah.gov/elect.
If no contribution, enter N.

4

Federal adjusted gross income from federal return

• 4

.00

5

Additions to income from TC-40A, Part 1 (attach TC-40A, page 1)

• 5

.00

6

Total income - add line 4 and line 5

6

.00

7

State tax refund included on federal form 1040, Schedule 1, line 1 (if any)

• 7

.00

8

Subtractions from income from TC-40A, Part 2 (attach TC-40A, page 1)

• 8

.00

9

Utah taxable income/loss - subtract the sum of lines 7 and 8 from line 6

• 9

.00

• 10

.00

10 Utah tax - multiply line 9 by 4.5% (.045) (not less than zero)
11 Utah personal exemption (multiply line 2d by $2,111)

• 11

.00

12 Federal standard or itemized deductions

• 12

.00

13

.00

14 State income tax from federal 1040, Schedule A, line 5e, less lines 5b and 5c
(not less than zero)
15 Subtract line 14 from line 13

• 14

.00

15

.00

16 Initial credit before phase-out - multiply line 15 by 6% (.06)

• 16

.00

17 Enter: $18,213 (single or married filing separately); $27,320 (head of
household); or $36,426 (married filing jointly or qualifying surviving spouse)
18 Income subject to phase-out - subtract line 17 from line 9 (not less than zero)

• 17

.00

18

.00

19 Phase-out amount - multiply line 18 by 1.3% (.013)

• 19

.00

13 Add line 11 and line 12

20 Taxpayer tax credit - subtract line 19 from line 16 (not less than zero)
21 If you are a qualified exempt taxpayer, enter “X” (complete worksheet in instr.)
22 Utah income tax - subtract line 20 from line 10 (not less than zero)

Electronic filing
is quick, easy and
free, and will
speed up your refund.
To learn more,
go to
tap.utah.gov

• 20

.00

• 22

.00

• 21

40506

Non and Part-year Resident Schedule
SSN

TC-40B
2025

Last name

USTC ORIGINAL FORM

Residency Status:

•

Nonresident: Home state abbreviation:

•

Part-year resident from:

/

/

mm/dd/yy

Income
1
Wages, salaries, tips, etc. (1040, line 1z)
2
Taxable interest income (1040, line 2b)
3
Ordinary dividends (1040, line 3b)
4
IRAs, pensions and annuities - taxable amount (1040, lines 4b and 5b)
5
Social Security benefits - taxable amount (1040, line 6b)
6
Taxable refunds/credits/offsets of state/local income taxes (1040, Schedule 1, line 1)
7
Alimony received (1040, Schedule 1, line 2a)
8
Business income or loss (1040, Schedule 1, line 3)
9
Capital gain or loss (1040, line 7a)
10
Other gains or losses (1040, Schedule 1, line 4)
11
Rental real estate, royalties, partnerships, S corps, trusts, etc. (1040, Schd 1, line 5)
12
Farm income or loss (1040, Schedule 1, line 6)
13
Unemployment compensation (1040, Schedule 1, line 7)
14
Other income (1040, Schedule 1, line 9)
15
Additions to income from TC-40A, Part 1 (Utah portion only in Utah column)
16
Reserved
17
Reserved
18
Total income/loss - add lines 1 through 17 for both columns A and B

Col. A - UTAH

Adjustments
19
Educator expenses (1040, Schedule 1, line 11)
20
Certain bus. expenses of reservists, performing artists, etc. (1040, Schd 1, line 12)
21
Health savings account deduction (1040, Schedule 1, line 13)
22
Moving expenses (1040, Schedule 1, line 14) - col. A only expenses moving into Utah
23
Deductible part of self-employment tax (1040, Schedule 1, line 15)
24
Self-employed SEP, SIMPLE and qualified plans (1040, Schedule 1, line 16)
25
Self-employed health insurance deduction (1040, Schedule 1, line 17)
26
Penalty on early withdrawal of savings (1040, Schedule 1, line 18)
27
Alimony paid (1040, Schedule 1, line 19a)
28
IRA deduction (1040, Schedule 1, line 20)
29
Student loan interest deduction (1040, Schedule 1, line 21)
30
Reserved
31
Reserved
32
State tax refund included on federal form 1040, Schedule 1, line 1
33
Subtractions from income from TC-40A, Part 2 (Utah portion only in Utah column)
34
Reserved
35
Reserved
36
(see instructions):
37
Total adjustments - add lines 19 through 36 for both columns A and B

Col. A - UTAH

38

Subtract line 37 from line 18 for both columns A and B
Line 38, column B must equal TC-40, line 9

to

/

/

mm/dd/yy

Col. B - TOTAL

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Col. B - TOTAL

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

•

.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

•

.00

Non or Part-year Resident Utah Tax
39
Divide line 38 column A by line 38 column B (to 4 decimal places, not more than 1.0000 or less than 0.0000)

39

40

Subtract TC-40, line 24 from TC-40, line 23 and enter the result (not less than zero) here

40

.00

41

UTAH TAX - Multiply line 40 by the decimal on line 39. Enter on TC-40, page 2, line 25

• 41

.00

Submit this page ONLY if data entered.
Attach completed schedule to your Utah Income Tax Return.