Utah Utah Partnership/Limited Liability Partnership/Limited Liability Company Return

Utah Partnership/Limited Liability Partnership/Limited Liability Company Return
TC-65 Utah Partnership/Liited Liability Partnership/Limited Liability Company Return
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9999

For calendar year 2025 or fiscal year (mm/dd/yyyy):

99/99/9999

beginning -

USTC ORIGINAL FORM

•

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11 Partnership name
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Amended Return (code 1-4)

•

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999999999999

FOREIGN-COUNTRYXXXXXXXXXXXXXXXXXX

PHONE99999

Telephone number

General partnership

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X

Limited partnership

•

X

Limited liability partnership

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X

Limited liability company

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X

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•

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X

Other (describe below)

XXXXXXXXXXXXXXX
• 1

99/99/9999

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If dissolved, date of dissolution (mm/dd/yyyy)

• 2

99/99/9999

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Total pass-through withholding tax - enter the amount from Schedule N, column J
Note: This amount must be paid by the due date of the return, without extensions

• 3

999999999999

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Utah use tax

• 4

999999999999

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Total tax - add line 3 and line 4

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999999999999

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Prepayments made for the year (do not include any pass-through withholding tax or credits - see instr.)

• 6

999999999999

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Amended return only (see instructions)

• 7

999999999999

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Total payments - add line 6 and line 7

• 8

999999999999

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Tax Due - subtract line 8 from line 5 (not less than zero)

• 9

999999999999

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10 Penalties and interest (see instructions)
11 Total Due - Pay this amount - add line 9 and line 10
12 Overpayment - subtract the sum of line 5 and line 10 from line 8 (not less than zero)
13 Amount of overpayment on line 12 to be applied to next year

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14 Refund - subtract line 13 from line 12

• 14

26

• 11

999999999999

12

999999999999

• 13

999999999999

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999999999999

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Date registered in Utah (mm/dd/yyyy)

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filed with the Div. of Corporations

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Mark “X” if a current annual report

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Utah Incorporation/Qualification No.

ZIP999999

X

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ZIP + 4

•

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12

ST

ENTITY TYPE (check one):

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Employer Identification Number

CITYXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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11

999999999

17 Foreign country (if not U.S.)
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99/99/9999

ADDRESSXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
State

TC-65

Mark “X” if you filed federal form 8886

PARTNERSHIP-NAMEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

15 City
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and ending -

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X

13 Address
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2025

Utah Partnership/Limited Liability Partnership/
Limited Liability Company Return

65501

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999999999999

USTC USE ONLY

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54 Under penalties of perjury, I declare to the best of my knowledge and belief,

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55 this return and accompanying schedules are true, correct and complete.
56 SIGN

Signature of general partner or member manager

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Date

Title

57 HERE

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Paid

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Preparer’s

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Section

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this return with preparer below:
Preparer’s signature

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“X” if USTC may discuss

Firm’s name and address

Date

Preparer’s telephone number

9999999999
PREPARER-NAMEXXXXXXXXXXXXXXXXXXXXXX
PREPARER-ADDRESSXXXXXXXXXXXXXX
PREPARER-CITYXXXXXXX ST 999999999

Preparer’s PTIN
•
Preparer’s EIN
•

X

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65502

Schedule A - Utah Taxable Income for Pass-through Entity Taxpayers TC-65, Sch. A
99-9999999
EIN
2025

USTC ORIGINAL FORM

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8

1

Net income/loss from federal form 1065, Schedule K, Analysis of Net Income (Loss), line 1

• 1

999999999999

2

Contributions from federal form 1065, Schedule K, lines 13a and 13b

• 2

999999999999

3

Foreign taxes from federal form 1065, Schedule K, line 21

• 3

999999999999

4

Recapture of Section 179 deduction from all federal Schedules K-1, box 20, code M

• 4

999999999999

5

Payroll Protection Program grant or loan addback (see instructions)

• 5

999999999999

6

(Reserved, see instructions)

• 6

999999999999

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Total income/loss - add lines 1 through 6

7

999999999999

8

Total guaranteed payments to partners (see instructions)

• 8

999999999999

9

Health insurance included in guaranteed payments on line 8

• 9

999999999999

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999999999999

11 Utah net nonbusiness income from TC-20, Schedule H, line 14

• 11

999999999999

12 Non-Utah net nonbusiness income from TC-20, Schedule H, line 28

• 12

999999999999

13

999999999999

14 Apportionable income/loss - subtract line 13 from line 7

• 14

999999999999

15 Apportionment fraction - enter 1.000000, or TC-20, Schedule J, line 9 or 10, if applicable

• 15

9.999999

16 Utah apportioned business income/loss - multiply line 14 by line 15

• 16

999999999999

17 Total Utah income/loss allocated to pass-through entity taxpayers - add line 11 and line 16

• 17

999999999999

10 Net guaranteed payments to partners - subtract line 9 from line 8

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13 Add lines 10 through 12

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20561

Schedule H - Utah Nonbusiness Income Net of Expenses

EIN

USTC ORIGINAL FORM

99-9999999

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TC-20, Sch. H
2025

Pg. 1

11

6

TC-20S and TC-65)

7

Note: Failure to complete this form may result in disallowance of the nonbusiness income.

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9

Part 1 - Utah Nonbusiness Income (nonbusiness income allocated to Utah)
A
B
C

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D

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Type of Utah

Acquisition Date of

Beginning Value of Investment Ending Value of Investment

13

Nonbusiness Income

Utah Nonbusiness

Used to Produce Utah

Used to Produce Utah

Asset(s)

Nonbusiness Income

Nonbusiness Income

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15

1a

XXXXXXXXXXXXXX

1b

XXXXXXXXXXXXXX

99/99/9999

1c

XXXXXXXXXXXXXX

1d
1e

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25

99/99/9999

999999999999
999999999999

999999999999

999999999999

99/99/9999

999999999999

999999999999

999999999999

XXXXXXXXXXXXXX

99/99/9999

999999999999

999999999999

999999999999

XXXXXXXXXXXXXX

99/99/9999

999999999999

999999999999

999999999999

999999999999

999999999999

Total of column C and column D

3

Total Utah nonbusiness income - add column E for lines 1a through 1e

999999999999

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Line 1a above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

4b

Line 1b above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

4c

Line 1c above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

4d

Line 1d above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

4e

Line 1e above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

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Amount of Direct Expense

4a

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5

999999999999

999999999999

Total direct related expenses - add lines 4a through 4e

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Utah nonbusiness income net of direct related expenses - subtract line 5 from line 3
Column A
Total Assets Used to Produce
Indirect Related Expenses for
Utah Nonbusiness Income
Utah Nonbusiness Income
7 Beginning-of-year assets
999999999999
(enter in Column A the amount from line 2, col. C)
8 End-of-year assets
999999999999
(enter in Column A the amount from line 2, col. D)
9 Sum of beginning and ending asset values
999999999999
(add line 7 and line 8)
10 Average asset value - divide line 9 by 2
999999999999

•
Column B

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999999999999

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999999999999

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999999999999

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9.9999

12 Interest expense deducted in computing Utah taxable income (see instructions)

999999999999

13 Indirect related expenses for Utah nonbusiness income - multiply line 11 by line 12

999999999999
•

999999999999

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17

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11 Utah nonbusiness assets ratio - line 10, Column A, divided by line 10, Column B (to four decimal places)

14 Total Utah nonbusiness income net of expenses - subtract line 13 from line 6
Enter on:
TC-20, Schedule A, line 6;
TC-20S, Schedule A, line 8; or
TC-65, Schedule A, line 11

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999999999999

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999999999999

Total Assets

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25

Description of direct expenses related to:

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13

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11

Utah Nonbusiness Income

999999999999

2

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E

999999999999

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(use with TC-20,

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20562

Schedule H - Non-Utah Nonbusiness Income Net of Expenses

EIN

USTC ORIGINAL FORM

99-9999999

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TC-20, Sch. H
2025

Pg. 2

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5

(use with TC-20,

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TC-20S and TC-65)

7

Part 2 - Non-Utah Nonbusiness Income (nonbusiness income allocated outside Utah)
A
B
C
D

8

E

9

10

Type of Non-Utah

Acquisition Date of

Beginning Value of Investment Ending Value of Investment

Non-Utah Nonbusiness

10

11

Nonbusiness Income

Non-Utah

Used to Produce Non-Utah

Used to Produce Non-Utah

Income

11

Nonbusiness Asset(s)

Nonbusiness Income

Nonbusiness Income

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15a

XXXXXXXXXXXXXX

15b

XXXXXXXXXXXXXX

99/99/9999

15c

XXXXXXXXXXXXXX

15d
15e

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19
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23

99/99/9999

999999999999

999999999999

999999999999

999999999999

999999999999

99/99/9999

999999999999

999999999999

999999999999

XXXXXXXXXXXXXX

99/99/9999

999999999999

999999999999

999999999999

XXXXXXXXXXXXXX

99/99/9999

999999999999

999999999999

999999999999

999999999999

999999999999

16 Total of column C and column D

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25

999999999999

999999999999

26

28

Description of direct expenses related to:

30

Line 15a above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

18b

Line 15b above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

18c

Line 15c above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

18d

Line 15d above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

18e

Line 15e above

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999999

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Amount of Direct Expense

18a

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999999999999

19 Total direct related expenses - add lines 18a through 18e

999999999999

20 Non-Utah nonbusiness income net of direct related expenses - subtract line 19 from line 17
•
Column A
Column B
Indirect Related Expenses for
Total Assets Used to Produce Total Assets
Non-Utah Nonbusiness Income
Non-Utah Nonbusiness Income
21 Beginning-of-year assets
999999999999
999999999999
(enter in Column A the amount from line 16, col. C)
22 End-of-year assets
999999999999
999999999999
(enter in Column A the amount from line 16, col. D)
23 Sum of beginning and ending asset values
999999999999
999999999999
(add line 21 and line 22)
24 Average asset value - divide line 23 by 2
999999999999
999999999999

999999999999

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999999999999
•

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45

27 Indirect related expenses for non-Utah nonbusiness income - multiply line 25 by line 26
28 Total non-Utah nonbusiness income net of expenses - subtract line 27 from line 20
Enter on:
TC-20, Schedule A, line 7;
TC-20S, Schedule A, line 9; or
TC-65, Schedule A, line 12

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999999999999

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43

26 Interest expense deducted in computing non-Utah taxable income (see instructions)

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9.9999

25 Non-Utah nonbusiness assets ratio - line 24, Column A, divided by line 24, Column B (to four decimal places)

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13

23

17 Total non-Utah nonbusiness income - add column E for lines 15a through 15e

27

12

999999999999

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20563

Schedule J - Apportionment Schedule
EIN

USTC ORIGINAL FORM

TC-20, Sch. J
2025

99-9999999

7
8

Pg. 1

6

TC-20MC and TC-65)

7

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.

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

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Apportionable Income Factors
1 Property Factor

18

Land

• 1a

999999999999

•

999999999999

b

Depreciable assets

• 1b

999999999999

•

999999999999

c

Inventory and supplies

• 1c

999999999999

•

999999999999

d

Rented property

• 1d

999999999999

•

999999999999

e

Other allowable property (see instructions)

• 1e

999999999999

•

999999999999

f

Total tangible property - add lines 1a through 1e

• 1f

999999999999

•

999999999999

• 2

9.999999

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29

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2

Property factor - divide line 1f, Column A, by line 1f, Column B (to six decimal places)

3 Payroll Factor
a

34

Total wages, salaries, commissions and other compensation

• 3a

35

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4

999999999999

Payroll factor - divide line 3a, Column A, by line 3a, Column B (to six decimal places)

•

999999999999

• 4

9.999999

5 Sales Factor
• 5a

Total sales (gross receipts less returns and allowances)

b

Sales delivered or shipped to Utah buyers from outside Utah

• 5b

999999999999

c

Sales delivered or shipped to Utah buyers from within Utah

• 5c

999999999999

d

Sales shipped from Utah to the United States government

• 5d

999999999999

e

Sales shipped from Utah to buyers in states where the corp.
has no nexus (corporation not taxable in buyer’s state)

• 5e

999999999999

f

Rent and royalty income

• 5f

999999999999

•

999999999999

g

Services and other allowable sales (see instructions)

• 5g

999999999999

•

999999999999

h

Total sales (add lines 5a through 5g)

• 5h

999999999999

•

999999999999

• 6

9.999999

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6

Sales factor - line 5h, Column A, divided by line 5h, Column B (to six decimals)

58
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999999999999

a

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13

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36

Column B
Inside and Outside Utah

a

19
20

10

14

Column A
Inside Utah

17

30

8
9

Briefly describe the nature and location(s) of your Utah business activities:

11

13

5

(use with TC-20, TC-20S,

9
10

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52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
4
5
6

20564

Schedule J - Apportionment Schedule
EIN

USTC ORIGINAL FORM

99-9999999

7

TC-20, Sch. J
2025

Pg. 2

10

6

TC-20MC and TC-65)

7
8

►

7

All entities - enter your NAICS code here (see instructions)

• 7

11
12
13

999999

20

15
16

Sales factor weighted taxpayers (see instructions) complete Part 2.

17
18
19

Part 1: Equally-Weighted Three Factor Formula (see instructions for those who qualify)

20

21
22

8

Total factors - add lines 2, 4 and 6

9

Calculate the Apportionment Fraction to SIX DECIMALS
Divide line 8 by 3 (or the number of factors present)

8

9.999999

• 9

9.999999

23
24
25
26
27
28

10 Apportionment Fraction - enter the six-decimal sales factor from line 6

• 10

9.999999

37
38

24
25

29
30
31
32

33

36

23

28

32

35

22

27

Part 2: Sales Factor Formula (see instructions for those who qualify)

31

34

21

26

29
30

11

14

Optional apportionment taxpayers (see instructions) complete Part 1 or Part 2.

18
19

10

13

16
17

9

12

Apportionment Fraction

14
15

5

(use with TC-20, TC-20S,

8
9

4

33

Enter the fraction from line 9 or line 10, above, as follows:
TC-20 filers: Enter on TC-20, Schedule A, line 12
TC-20S filers: Enter on TC-20S, Schedule A, line 12
TC-20MC filers: Enter on TC-20MC, Schedule A, where indicated
TC-65 filers: Enter on TC-65, Schedule A, line 15

34
35
36
37
38
39

40

40

41

41

42

42

43

43

44

44

45

45

46

46

47

47

48

48

49

49

50

50

51

51

52

52

53

53

54

54

55

55

56

56

57

57

58

58

59

59

60

60

61

61

62

62

63

63
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

39

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
4
5
6

65503

Schedule K - Partners’ Distribution Share Items
EIN

USTC ORIGINAL FORM

► Number of Schedules K-1 attached to this return

7
8

10

12

14

16

999999999999

2

Net rental real estate income/loss

999999999999

999999999999

3

Other net rental income/loss

999999999999

999999999999

4

Guaranteed payments

999999999999

999999999999

5a U.S. government interest income
5b Municipal bond interest income
5c Other interest income

999999999999
999999999999
999999999999

999999999999
999999999999
999999999999

6

Ordinary dividends

999999999999

999999999999

7

Royalties

999999999999

999999999999

8

Net short-term capital gain/loss

999999999999

999999999999

9

Net long-term capital gain/loss

999999999999

999999999999

10 Net Section 1231 gain/loss

999999999999

999999999999

11 Recapture of Section 179 deduction

999999999999

999999999999

999999999999
999999999999
999999999999

999999999999
999999999999
999999999999

13 Section 179 deduction

999999999999

999999999999

14 Contributions

999999999999

999999999999

15 Foreign taxes paid or accrued

999999999999

999999999999

999999999999
999999999999
999999999999

999999999999
999999999999
999999999999

17
18
19

23
24
25

Income/Loss

20

26
27
28
29
30
31
32
33

12 Other income/loss (describe)

34

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

35
36
37
38
39
40

42
43
44
45
46

Deductions

41

47
48
49

51

54
55
56
57
58
59
60
61

Utah Credits

52
53

16 Other deductions (describe)

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

17 Utah nonrefundable credits - enter the name of the Utah credit

50

Utah Amount

999999999999

15

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

18 Utah refundable credits - enter the name of the Utah credit

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

19 Total Utah tax withheld on behalf of all partners from Schedule N, column J

Code

Credit Amount

XX
XX
XX

999999999999
999999999999
999999999999

Code

Credit Amount

XX
XX
XX

5

7

Ordinary business income/loss

13

4

6

999999999999

1

11

22

•

Federal Amount

9

21

TC-65, Sch. K
2025

99-9999999

999999999999
999999999999
999999999999
999999999999

8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62

63

63
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

62

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
4
5
6

65504

Schedule K-1 - Partner’s Share
of Utah Income, Deductions and Credits

TC-65, Sch. K-1
2025

USTC ORIGINAL FORM

USTC ORIGINAL FORM

Partnership Information

Partner’s Share of Utah Income, Deductions and Credits
1
Utah ordinary business income/loss
999999999

7

9
10

99-9999999

A Partnership’s EIN:

2

Utah net rental real estate income/loss

999999999

3

Utah other net rental income/loss

999999999

4

Utah guaranteed payments

999999999

5a
5b
5c

Utah U.S. government interest income
Utah municipal bond interest income
Utah other interest income

999999999
999999999
999999999

6

Utah ordinary dividends

999999999

7

Utah royalties

999999999

8

Utah net short-term capital gain/loss

999999999

9

Utah net long-term capital gain/loss

999999999

XXXXXXXXXXXX

10

Utah net Section 1231 gain/loss

999999999

G Partner’s phone number

999-99-9999

11

Utah recapture of Section 179 deduction

999999999

H Percent of ownership

999.9999

12

Utah other income/loss (describe)

I

Enter “X” if limited partner or member

X

J

Entity code from list below:
I = Individual
C = Corporation
S = S Corporation
N = Nonprofit Corp.

X

11
12

B Partnership’s name, address, city, state, and ZIP code

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

13
14
15
16
17
18
19
20
21

Partner Information

C Partner’s SSN or TIN :
999-99-9999
(Do not use TIN of a disregarded entity.)
D Name, address, city, state, and ZIP code for partner entered in C

22
23
24
25
26

E

27
28
29

F

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
If a disregarded entity, enter partner’s TIN: 9 9 9 - 9 9 9 - 9 9 9 9
Name: X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
What type of entity is this partner?

30
31
32
33
34
35

38
39
40
41

-- Codes --

36
37

42
43

K Enter date:

48
49

53
54
55
56
57
58
59
60
61
62
63

withdrawn

999999999
999999999
999999999

13

Utah Section 179 deduction

999999999

14

Contributions

999999999

15

Foreign taxes paid or accrued

999999999

16

Utah other deductions (describe)

L Property
M Payroll
N Sales

$ XXXXXXXXXX
$ XXXXXXXXXX
$ XXXXXXXXXX

Total

$
$
$

XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX

17

Other Information

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

Note: To complete lines 1 through 16:
* Utah residents, enter the amounts from federal Schedule K-1.
* Utah nonresidents, see instructions to calculate amounts.
All filers complete lines 17 through 19, if applicable.

18

19

XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXX

999999999
999999999
999999999

Utah nonrefundable credits:
Code

XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX

XX
XX
XX

Credit Amount

999999999
999999999
999999999

Utah refundable credits:

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48

50
51
52
53
54
55

Name of Credit

Code

XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX

XX
XX
XX

Utah tax withheld on behalf of partner
“X” if withholding waiver applied for

8

49

Name of Credit

Credit Amount

999999999
999999999
999999999
999999999
X

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

52

99/99/9999

Utah

50
51

99/99/9999

XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXX

Partner’s Share of Apportionment Factors

46
47

P = Gen’l Partnership
L = Limited Partnership
B = LLC
R = LLP
T = Trust
O = Other

affiliated

44
45

5
6

7
8

4

56
57
58
59
60
61
62
63

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
4
5
6
7
8

65505

Schedule N - Pass-through Entity Withholding Tax
EIN

USTC ORIGINAL FORM

TC-65, Sch. N
2025

99-9999999

11
12
13
14
15
16
17
18
19
20
21
22

6

WITHHOLDING WAIVER CLAIMED under §59-10-1403.2(5): If partners will pay the Utah tax on their own returns:
Enter "1" to claim a waiver for ALL partners (enter "X" in column B and "0" in column F for all partners)
Enter "2" to claim a waiver for SOME partners (enter "X" in column B and "0" in column F for those partners claimed)
See Schedule N instructions for liability responsibilities when claiming a waiver.
A Name of partner
E Income/loss
F 4.5% of income - G Mineral production J
B Withholding waiver for this partner
attributable to Utah
E times .045
withholding credit
(enter “X” in column B and “0” in column F)
plus Utah source
(not less than zero) H Upper-tier passC SSN or EIN of partner
guaranteed pymts
through withholding
D Partner’s % of income or ownership
(see instructions)
I
Tax paid by PTE

#1 A X X X X X X X X X X X X X X X X X X X X X X X
• B

X

• C

999999999

23
24
25
26
27
28

• B

X

• C

999999999

31
32
33
34

X

• C

999999999

35
36
37
38
39
40

• B

X

• C

999999999

43
44
45
46

X

• C

999999999

47
48
49
50
51
52

X

• C

999999999

53
54
55
56
57
58

• B

X

• C

999999999

62
63

E9 9 9 9 9 9 9 9 9

F999999999

I
E9 9 9 9 9 9 9 9 9

F999999999

J999999999

999.9999

I
E9 9 9 9 9 9 9 9 9

F999999999

J999999999

999.9999

I
E9 9 9 9 9 9 9 9 9

F999999999

999.9999

I
E9 9 9 9 9 9 9 9 9

F999999999

J999999999

999.9999

I
E9 9 9 9 9 9 9 9 9

F999999999

J999999999

999.9999

Report the partner’s pass-through withholding
tax from column J on Schedule K-1, line 19

I

21

25
26
27

31
32
33

37
38
39

41
42

J999999999

43
44
45
46
47
48

J999999999

49
50
51
52
53
54

J999999999

55
56
57
58
59

999999999

Total Utah withholding tax to be paid by this partnership:
Enter on TC-65, line 3 and on Sch. K, line 19.

20

40

H9 9 9 9 9 9 9 9 9
D

19

36

999999999

G9 9 9 9 9 9 9 9 9

18

35

H9 9 9 9 9 9 9 9 9
D

17

34

999999999

G9 9 9 9 9 9 9 9 9

16

30

H9 9 9 9 9 9 9 9 9
D

15

29

999999999

G9 9 9 9 9 9 9 9 9

14

28

H9 9 9 9 9 9 9 9 9
D

11

24

999999999

G9 9 9 9 9 9 9 9 9

10

23

H9 9 9 9 9 9 9 9 9
D

9

22

999999999

G9 9 9 9 9 9 9 9 9

8

13

Withholding tax
to be paid by
this partnership
F less G, H and I
(not less than 0)

999999999

G9 9 9 9 9 9 9 9 9

7

12

60

999999999

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

61

I

999.9999

#7 A X X X X X X X X X X X X X X X X X X X X X X X

59
60

D

#6 A X X X X X X X X X X X X X X X X X X X X X X X
• B

G9 9 9 9 9 9 9 9 9

9

H9 9 9 9 9 9 9 9 9

#5 A X X X X X X X X X X X X X X X X X X X X X X X
• B

F999999999

999.9999

#4 A X X X X X X X X X X X X X X X X X X X X X X X

41
42

D

#3 A X X X X X X X X X X X X X X X X X X X X X X X
• B

E9 9 9 9 9 9 9 9 9

•

H9 9 9 9 9 9 9 9 9

#2 A X X X X X X X X X X X X X X X X X X X X X X X

29
30

5

A partnership with nonresident individual partners, resident/nonresident business partners, or resident/nonresident trust or estate partners must
complete the information below to calculate the Utah withholding tax for these partners. See instructions for column G, column H and column I.

9
10

4

61
62
63

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
4
5
6
7
8

25501

11
12

15
16
17
18

1
2
3
4
5
6

19

21

23

25
26
27

29
30
31
32
33
34
35
36
37
38
39
40
41

1
2
3
4
5
6
7
8
9
10
11
12
13
14

42

44

46

Name of upper-tier pass-through entity
from Utah Schedule K-1, box “B”

Credit
Code

UT nonrefundable
credit from
Utah Sch. K-1

99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XX
XX
XX
XX
XX
XX

999999999
999999999
999999999
999999999
999999999
999999999

49
50

53
54
55
56
57
58
59
60
61
62
63

10
11
12
13
14
15
16
17
18
19
20
21

23

Name of upper-tier pass-through entity
from Utah Schedule K-1, box “B”

Credit
Code

UT refundable credit
from Utah Sch. K-1

99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX

999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999

24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

Producer EIN from
TC-675R, box “2”

Producer’s name from TC-675R, box “1”

Mineral production
withholding from
TC-675R, box “6”

99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999
99-9999999

XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999
999999999

Total Utah mineral production withholding tax credit received on TC-675R
999999999
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.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

52

1
2
3
4
5
6
7
8
9
10

9

22

Upper-tier pass-through
entity EIN from Utah
Sch. K-1, box “A”

47

51

8

Upper-tier pass-through
entity EIN from Utah
Sch. K-1, box “A”

Part 3 - Utah Mineral Production Withholding Tax Credit Received on TC-675R

48

6
7

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.
Combine amounts for the same codes.

43

45

5

(use with TC-20S, TC-41 and TC-65)

Part 2 - Utah Refundable Credits Received from Upper-tier Pass-through Entities

24

28

4

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.
Combine amounts for the same codes.

20

22

99-9999999

TC-250
2025

Part 1 - Utah Nonrefundable Credits Received from Upper-tier Pass-through Entities

10

14

EIN

USTC ORIGINAL FORM

9

13

Credits Received from Upper-tier Pass-through Entities
and Mineral Production Withholding Tax Credit on TC-675R

47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63