Utah Utah Income Tax Instructional Booklet
Extracted from PDF file 2019-utah-income-tax-instructions.pdf, last modified January 2020
Utah Income Tax Instructional BookletUtah 2019 Individual Income Tax All State income tax dollars fund education. Get a faster refund! tap.utah.gov Utah State Tax Commission 210 North 1950 West • Salt Lake City, Utah 84134 tax.utah.gov DID YOU BUY ANYTHING ONLINE LAST YEAR? YOU MIGHT OWE USE TAX! &+(&.287 Shopping online is easy, but it’s not free. Utah loses millions in tax revenue a year (and growing) to online sales. This makes it harder for the state to pay for everything from education to healthcare. When online sellers do not collect sales tax, it becomes your responibility to pay use tax. You must pay this use tax when you file your Utah income tax return. See page 10 for more information and a worksheet to help you calculate how much use tax you owe. You Should Y S Know: • Purchases are not exempt from tax just because you make them online. • Use tax applies to any purchase that sales tax would. • Your use tax rate depends on where you live. See page 10. • Grocery food is taxed at a flat 3 percent across Utah. • Some online sellers have tools to help you calculate the use tax you owe. Cover photo: Santa Clara, UT, by Mike Holt 9 The Fastest Refund Possible! 9 Error-free filing! To learn more, go to: tap.utah.gov Your one-stop shop for everything you need to file electronically. Three good reasons to e-file: & Electronic returns get processed faster than paper returns. & Electronic filing catches mistakes, ensuring your return is filed right the first time. & If you owe taxes, you can wait to pay until April 15, 2020, no matter how early you file your return. Still want to file a paper return? Are you sure? ' Each paper return must be removed from the envelope, sorted, examined, and processed by hand. ' If you make even a simple mistake, fixing it will add several more weeks of processing time. ' If we can’t figure out how to fix your return, we will have to contact you and wait for your response before we can process your return. ' If you are waiting for a refund, we cannot issue it until your paper return has been manually processed and posted to your account. 1 2019 Utah TC-40 Instructions Paper Returns To avoid errors and get the fastest refund possible, ﬁle your return electronically. If you must ﬁle a paper return, follow these guidelines: • • • • • • Use black or dark blue ink only. Do not use felt tip pen. Enter only whole dollar amounts – no cents. If a line or box does not apply to you, leave it blank. Do not use dollar signs, commas or parentheses. If entering a loss, use a minus sign in front of the number. Sign and mail the original return – keep a copy for your records. Get Utah Forms Online: tax.utah.gov/forms (including ﬁll-in forms) Automated orders: 801-297-6700 1-800-662-4335, ext. 6700 (outside the SLC area) References UC Utah Code (le.utah.gov) IRC Internal Revenue Code (law.cornell.edu/uscode/26) USC U.S. Code (law.cornell.edu/uscode) Online instructions and information: incometax.utah.gov Customer Service Hours: Monday - Friday, 8:00 a.m. - 5:00 p.m. Help from tax pros: [email protected] Taxpayer help line: 801-297-2200 1-800-662-4335 (outside SLC area) Visit us in person: Ogden: 2540 Washington Blvd., 6th Floor Provo: 150 E Center St., #1300 SLC: 210 N 1950 W Hurricane: 100 S 5300 W Tax Commission Mailing address Mail your Utah return to one of the following addresses: ALL RETURNS WITH PAYMENTS Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0266 ALL OTHER RETURNS (including refunds) Utah State Tax Commission 210 N 1950 W Salt Lake City, UT 84134-0260 Utah Taxpayer Advocate Service Employee Veriﬁcation for Employers Employers can help prevent identity theft by verifying the Social Security numbers of job applicants. E-Verify is a free service of the U.S. Department of Homeland Security that veriﬁes employment eligibility through the Internet. Employers can use E-Verify at e-verify.gov. Utah Taxpayer Bill of Rights Learn about your rights and responsibilities as a Utah taxpayer in Pub 2, Utah Taxpayer Bill of Rights. Get publications online at tax.utah.gov/forms. The Taxpayer Advocate Service helps taxpayers who have made multiple, unsuccessful attempts to resolve concerns with the Tax Commission. This service helps resolve problems when normal agency processes break down, identiﬁes why problems occurred, and suggests solutions. See tax.utah.gov/contact, or contact us to ﬁnd out if you qualify for this service at 801-297-7562 or 1-800-662-4335, ext. 7562, or by email at [email protected] Do not use the Taxpayer Advocate Service to bypass normal methods for resolving issues or disputes. If you need an accommodation under the Americans with Disabilities Act, email [email protected], or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response. Contents TC-40 - General Instructions .................................................... 2 What's New ......................................................................... 2 Free Tax Help ...................................................................... 2 Federal Earned Income Tax Credit (EITC) .......................... 2 Federal Form 1040-SR ....................................................... 2 Who Must File ..................................................................... 2 When to File and Pay .......................................................... 2 How to File .......................................................................... 3 What to Attach and What to Keep ....................................... 3 Rounding Off to Whole Dollars ........................................... 3 Utah Domicile ..................................................................... 3 "Resident" Deﬁned.............................................................. 4 "Part-Year Resident" Deﬁned .............................................. 4 Military ................................................................................ 4 Native Americans................................................................ 4 Students.............................................................................. 4 Income from Other States................................................... 4 Income from Other Countries ............................................. 4 Foreign Nationals & Expatriates ......................................... 4 Injured Spouse.................................................................... 5 Innocent Spouse ................................................................. 5 Fiscal Year Filers ................................................................. 5 Amended Return................................................................. 5 Federal Tax Credits ........................................................... 5 Utah Losses and Loss Carries ........................................ 6 Deadlines to Claim a Refund or Credit ............................... 6 TC-40 - Line-by-Line Instructions ............................................. 6 TC-40, Page 1 .................................................................... 6 TC-40, Page 2..................................................................... 9 Completing the Return ...................................................... 12 TC-40, Page 3................................................................... 13 TC-40A - Supplemental Schedule Instructions....................... 15 TC-40B - Non or Part-year Resident Schedule ...................... 25 Line-by-Line Instructions................................................... 25 TC-40W - Utah Withholding Tax Schedule ............................. 26 TC-547.................................................................................... 28 2 2019 Utah TC-40 Instructions TC-40 - General Instructions What's New • • • Solar Energy Systems Phase-out: The maximum Renewable Residential Energy Systems Credit (credit 21) for solar power systems installed in 2019 is $1,600. FDIC Premium Deduction: The 2019 legislature passed SB 12, creating a subtraction from income for FDIC premiums that were not allowed on the federal return. See page 17. Residency and Domicile: Rules and deﬁnitions have changed. See page 3. Free Tax Help Qualiﬁed Exempt Taxpayer: You may be exempt from Utah individual income tax if your federal adjusted gross income is less than your federal standard deduction. See instructions for line 21. Nonresident Filing Exemption: You do not need to ﬁle a Utah return if: 1. you are a nonresident whose only Utah source of income is from a partnership, S corporation or trust (or other passthrough entity); 2. the partnership, S corporation, trust or other pass-through entities withheld Utah income tax on your Utah income; and 3. you are not claiming a Utah tax credit. Volunteer Income Tax Assistance (VITA) When to File and Pay VITA volunteers provide free tax preparation service to lowincome and elderly taxpayers. Some VITA sites can ﬁle electronically. Call 2-1-1 or 1-800-906-9887 to ﬁnd the closest VITA site. You must ﬁle your return and pay any tax due: 1. by April 15, 2020, if you ﬁle on a 2019 calendar year basis (tax year ends Dec. 31, 2019); or 2. by the 15th day of the fourth month after the ﬁscal year ends, if you ﬁle on a ﬁscal year basis. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. Tax Counseling for the Elderly (TCE) TCE offers free tax help to anyone, but gives priority to persons 60 years and older. Volunteers specialize in pension and retirement issues unique to seniors. See aarp.org, or call 2-1-1 or 1-888-227-7669. Earn it. Keep it. Save it. This coalition of statewide partners offers free tax preparation and free online DIY tax prep to certain low-income taxpayers. See UtahTaxHelp.org. Federal Earned Income Tax Credit (EITC) The federal earned income tax credit is a refundable federal (not Utah) tax credit for certain people who work and have earned income. The credit can mean a larger refund or a reduction in your federal tax. Check the IRS website at irs.gov/eitc, or call the IRS at 1-800-829-1040 to see if you qualify. Federal Form 1040-SR Federal form 1040-SR, U.S. Tax Return for Seniors, is numbered exactly as federal form 1040. Therefore, all 1040 line number references in these instructions also apply to 1040-SR. Who Must File You must ﬁle a Utah TC-40 return if you: 1. are a Utah resident or part-year resident who must ﬁle a federal return, 2. are a nonresident or part-year resident with income from Utah sources who must ﬁle a federal return, or 3. want a refund of any income tax overpaid. To ﬁle a Utah return, ﬁrst complete your federal return, even if you do not have to ﬁle with the IRS. You need the federal return information to complete your Utah return. You must pay all Utah income taxes for the tax year by the due date. You may be subject to penalties and interest if you do not ﬁle your return on time or do not pay all income tax due by the due date. (See instructions for line 41). Utah does not require quarterly estimated tax payments.You can prepay at any time at tap.utah.gov, or by mailing your payment with form TC-546, Individual Income Tax Prepayment Coupon. Extension of Time to File This is NOT an extension of time to pay your taxes – it is an extension to ﬁle your return. You get an automatic extension of up to six months to ﬁle your return. You do not need to ﬁle an extension form, but we will assess penalties if you have not met the prepayment requirements (see below). See instructions for line 41. All extension returns must be ﬁled by Oct. 15, 2020. Prepayment Requirements for Filing Extension You must prepay by the original due date: • 90 percent of your 2019 tax due (TC-40 line 27 plus line 30); • 100 percent of your 2018 tax liability (2018 TC-40 line 27 plus line 30); or • 90 percent of your 2019 tax due (TC-40, line 27 plus line 30) if you did not have a Utah tax liability in 2018 or if this is your ﬁrst year ﬁling. You may prepay through withholding (W-2, TC-675R, 1099-R, etc.), payments applied from previous year refunds, credits and credit carryovers, or payments made by the tax due date using form TC-546, Individual Income Tax Prepayment Coupon, or at tap.utah.gov. Interest is assessed on unpaid tax from the original ﬁling due date until the tax is paid in full. Penalties may also apply. 3 2019 Utah TC-40 Instructions How to File Utah Domicile File your Utah taxes at tap.utah.gov. (UC §59-10-136) If ﬁling on paper, mail your return to the address on page 1. Test 1 You are domiciled in Utah if: 1. You or your spouse claimed a child tax credit (IRC §24) for a dependent on your federal tax return, and the dependent is enrolled in a Utah public K-12 school. This does not apply if you are the dependent’s noncustodial parent and are divorced from the custodial parent. 2. You or your spouse is enrolled as a resident student in a Utah state institution of higher education. What to Attach and What to Keep Attach Send the following with your Utah return (also keep a copy with your tax records): • Utah Schedules TC-40 page 3, TC-40A, TC-40B, TC-40C, TC-40S, and TC-40W (all that apply). • Other Adjustments An explanation for any equitable adjustment entered on TC-40A, Part 2, code 79. • Other Forms Attach form TC-131 if claiming a refund for a deceased taxpayer. Also attach TC-40LIS if you are a building project owner of a low-income housing unit. Also attach federal form 8379 if you are claiming relief as an injured spouse (see page 5). • Tax Due Pay any return amount due at tap.utah.gov. If paying by check or money order, include form TC-547, Individual Income Tax Return Payment Coupon (see the last page of these instructions). FYI: Withholding Forms You must enter withholding tax information on form TC-40W. Attach TC-40W to your return. Keep Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 or TC-675R with your return. If you do not complete and submit form TC-40W with your return, processing will be delayed and we may reject your withholding credit. Do not send a copy of your federal return, credit schedules (other than Utah schedules TC-40A, TC-40B, TC-40C, TC-40S and/or TC-40W), worksheets, or other documentation with your Utah return. Recordkeeping Keep copies of any receipts, tax forms, worksheets and other documentation to support any income, deduction, exemption and credit you have reported. We may ask you to provide this information later to support entries on your Utah return. Rounding Off to Whole Dollars Round off cents to the nearest whole dollar. Round down if under 50 cents; round up if 50 cents and above. Do not enter cents on the return. Test 2 There is a rebuttable presumption you are domiciled in Utah (i.e., you are domiciled in Utah unless you can prove otherwise) if you or your spouse: 1. claims a residential exemption for a primary residence under UC §59-2, Property Tax Act, 2. voted in Utah during the taxable year and were not registered to vote in another state during that time, or 3. ﬁle a Utah income tax return as a full-year or part-year resident. Test 3 Even if you do not meet any of the conditions above, you are still domiciled in Utah if: 1. either you or your spouse has a permanent home in Utah to which either of you intend to return after being absent; and 2. you or your spouse has voluntarily settled in Utah, not for a special or temporary purpose, but with the intent of making a permanent home. Under Test 3, whether you have a permanent home in Utah is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than any evidence you do not), taking into consideration all of the following facts and circumstances: • You or your spouse has a Utah driver’s license. • You or your spouse claims a federal tax credit (IRC §24) for a dependent who is enrolled as a resident student in a Utah state institution of higher education. • The nature and quality of the living accommodations you or your spouse has in Utah compared to another state. • You have a spouse or dependent in Utah for whom you or your spouse claims a federal tax credit under IRC §24. • The physical location where you or your spouse earns income. • The state of registration of a vehicle owned or leased by you or your spouse. • You or your spouse has a membership in a church, club or similar organization in Utah. • You or your spouse lists a Utah address on mail, a telephone listing, a listing in an ofﬁcial government publication, other correspondence, or similar item. • You or your spouse lists a Utah address on a federal or state tax return. 4 2019 Utah TC-40 Instructions • • • • • You or your spouse claims Utah residency on a document (other than a Utah income tax return) ﬁled with or provided to a court or other government entity. You or your spouse fails to obtain a permit or license normally required of a resident in the state where you claim to have domicile. You are the noncustodial parent of a dependent enrolled in a Utah public K-12 school for which you claimed a child tax credit (IRC §24) on your federal tax return, and you are divorced from the custodial parent. You maintain a place of abode in Utah and spent 183 or more days of the taxable year in Utah. You or your spouse did not vote in Utah during the taxable year but voted in Utah in any of the three prior years and was not registered to vote in another state during those three years. No Utah Domicile You do not have Utah domicile if you are absent from Utah for at least 761 consecutive days and during this time you or your spouse: 1. do not return to Utah for more than 30 days in a calendar year, 2. do not claim a child tax credit under IRC §24 on your federal tax return for a dependent who is enrolled in a Utah public K-12 school (unless you are a noncustodial parent of the dependent and are divorced from the custodial parent), 3. are not enrolled in a Utah state institution of higher education as a resident student, 4. do not claim the residential exemption for property tax on your primary residence in Utah, or 5. do not claim Utah as your tax home for federal tax purposes. An absence from the state begins on the later of the date you or your spouse leaves Utah and ends on the day you or your spouse returns to and stays in Utah for more than 30 days in a calendar year. If you do not have Utah domicile, you may choose to have Utah domicile by ﬁling a Utah resident income tax return. Spouses If your spouse has Utah domicile under Test 1 (above), you also have Utah domicile. If your spouse has Utah domicile under Test 2 or 3, you also have Utah domicile unless you can establish by a preponderance of the evidence (i.e., the evidence for your claim is more convincing than any evidence against it) that during the taxable year and the three prior years you did not: 1. own property in Utah, 2. spend more than 30 days in a calendar year in Utah, 3. receive earned income for services performed in Utah, 4. vote in Utah, or 5. have a Utah driver’s license. You are not considered to have a spouse with Utah domicile if: 1. you and your spouse are legally separated or divorced, or 2. you and your spouse both claimed married ﬁling separately on your federal individual income tax returns for the taxable year. You must ﬁle a Utah income tax return (or amended return) and pay any penalty and interest that apply if you did not ﬁle a Utah return based upon your belief that you did not meet the domicile criteria. "Resident" Deﬁned A resident is a person who is domiciled in Utah for any period of time during the taxable year, but only for the duration of that period. "Nonresident" Deﬁned A nonresident is a person who is not a resident. "Part-Year Resident" Deﬁned A part-year resident is a person who is a resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxable in Utah, regardless of where that income is earned, unless speciﬁcally exempted. Income from Utah sources is taxable in Utah during the period of nonresidency. Military Special domicile rules apply to service members and their spouses. See Pub 57, Military Personnel Instructions. Native Americans Native Americans who earn income in Utah must ﬁle a Utah tax return. Certain income earned by Utah Native Americans may be exempt from Utah income tax. See page 17 to see if you qualify. Students All Utah residency rules and ﬁling requirements apply to students, including Utah residents going to school in another state and non-residents attending a Utah school. Income from Other States Utah residents who earn income in other states must pay Utah tax on that income. You may claim a credit for income tax paid to another state if the other state also taxes the same income. See Credit for Income Tax Paid to Another State in Schedule A instructions. Income from Other Countries Utah residents who live and work abroad must pay Utah tax on income earned in other countries if the income is included in federal adjusted gross income on the federal return. There is no Utah credit for taxes paid to another country. See Federal Tax Credits, below. Foreign Nationals & Expatriates A foreign national or expatriate who meets Utah domicile and residency requirements is considered a Utah resident for tax purposes. See Utah Domicile, above. 5 2019 Utah TC-40 Instructions You must pay tax on income earned from Utah sources if that income is included in your adjusted gross income on your federal return. Amend your return if you ﬁnd an error on your Utah or federal return, or if your federal return is audited or adjusted by the IRS in a way that affects your Utah return. You must amend your Utah return within 90 days of the IRS’s ﬁnal determination. Injured Spouse See Deadlines to Claim a Refund or Credit, below. If your spouse had outstanding Utah tax liabilities before your marriage, any refund on a joint Utah return may be used to pay that liability. You may be able to claim part or all of a refund under the injured spouse provisions. How to Amend a 2019 Return A. On the top of TC-40, page 1, on the “Amended Return" line, enter the code number from the following list that best describes your Reason for Amending: If another state, a federal agency or another entity claimed your refund to pay a debt owed to them, contact them directly. Attach a copy of federal form 8379, Injured Spouse Allocation, to the front of your joint Utah return if claiming injured spouse provisions and a joint refund is expected to be applied (offset) to a past-due Utah tax obligation of the other spouse. See more information at tax.utah.gov/extension/innocent. Innocent Spouse If your spouse did not report income or claimed false deductions or credits and you did not receive any beneﬁt, you may be entitled to relief from your tax liability. See more information at tax.utah.gov/extension/innocent. Fiscal Year Filers You can be a Utah ﬁscal year ﬁler only if you are a federal ﬁscal year ﬁler. Utah follows the same rules and guidelines for ﬁscal year ﬁlers as the IRS. See IRS Publications 17, 505 and 538. Use the tax forms for the year in which your ﬁscal year begins. Prepare your federal tax return before your Utah return. Special Utah Rules • • • • • Enter your ﬁscal year end date on TC-40, page 3, Part 2. Calculate your Utah taxpayer tax credit using the qualiﬁed dependents and standard or itemized deductions from your ﬁscal year federal return. Use the credit phase-out amount shown on the Utah return for the year in which your ﬁscal year began. Calculate non-refundable Utah credits using amounts and facts that apply to your ﬁscal year. For example, to claim a credit for a contribution to a my529 plan, use the amount contributed during your ﬁscal year, but the maximum you may take is the maximum allowed for the calendar year in which your ﬁscal year began. Report Utah use tax for purchases during your ﬁscal year, using the rate chart for the calendar year in which your ﬁscal year began. Calculate credits for withholding tax, pass-through entity withholding tax and mineral production withholding tax based on forms W-2 and 1099 for the year in which your ﬁscal year began. Amended Return To amend a previously-ﬁled return, use the tax forms and instructions for the year you are amending. Get prior year forms and instructions at tax.utah.gov/forms. Note: You cannot use TAP to ﬁle amended returns. Reason-for-Amending Codes (enter on return) 1 You ﬁled an amended federal return with the IRS. Attach a copy of your amended federal return, form 1040X. (If amending for a net operating loss, do not use code 1, use code 4 - see below.) 2 You made an error on your Utah return. Attach an explanation of the error. 3 Your federal return was changed by an IRS audit or adjustment and it affects your Utah return. Attach a copy of the IRS adjustment. 4 You had a net operating loss. Utah treats net operating losses the same as the federal return. If any part of your amended return is from a net operating loss carryback, use code 4 and complete a Utah return for each year you are amending. Attach a copy of your amended federal return, form 1040X or 1045.Your documentation must clearly show the year you experienced the loss. 5 Other. Attach an explanation to your return. B. Enter the corrected ﬁgures on the return and/or schedules. C. Enter all other amounts as shown on your original return. If you received a refund on your original return, enter the amount of the previous refund on line 29 of your 2019 amended return. If you paid with the original return or made subsequent tax payments before ﬁling the amended return, enter the total previous payments on line 37 of your 2019 amended return. Contributions on line 28 and my529 deposits from TC-40 page 3, Part 5 cannot be changed after the original return is ﬁled. D. Submit the amended return with all schedules, including copies of those schedules that did not change from the original ﬁling. E. Do not submit a copy of your original return with your amended return. Federal Tax Credits Federal income tax credits do not have an effect on Utah income tax. See UC §59-10-110. There are some situations on the federal return that let you take a tax credit instead of excluding income from adjusted gross income or taking an itemized deduction. For example: • Foreign tax credit -OR- Foreign earned income exclusion • Lifetime learning credit -OR- Tuition deductions 6 2019 Utah TC-40 Instructions Be aware: In these cases, if you choose to take a credit on your federal return instead of using an exclusion or deduction, you lose the tax beneﬁt on your Utah return. Do not adjust your federal adjusted gross income or itemized deductions on your Utah return in an effort to gain the tax advantage — report your adjusted gross income and itemized deductions exactly as they appear on your federal return. Deadlines to Claim a Refund or Credit Utah Losses and Loss Carries For amended returns, you must ﬁle a claim for refund or credit within: • two years after you had to ﬁle an amended Utah return based on changes to your federal return made by the IRS, or • three years from the original due date (plus extensions) of the return of a loss year to report a net operating loss carryback. You must treat federal net operating losses on your Utah return in the same manner as you do on your federal return. Nonresidents and part-year residents with a Utah loss but no federal net operating loss can apportion their Utah tax for the loss year to zero on Schedule TC-40B, but may not carry the remaining loss forward or back to other years. (UC §§59-1-1410 and 59-10-529) To qualify for a refund or credit, you must ﬁle a return within: • three years from the original return due date (plus extensions), or • two years from the payment date. TC-40 - Line-by-Line Instructions TC-40, Page 1 NOTE: Enter your Social Security number, phone number, and ZIP+4 as straight numbers, without brackets or hyphens/ dashes. Amended Return To amend a previously-ﬁled return, see the instructions on page 5. Enter the "reason-for-amending" code in the ﬁeld at the top of the return. Name, Address, Social Security Number, Residency Your name and Social Security number must match your Social Security card. If ﬁling married jointly or separately, also enter your spouse’s name and Social Security number. Social Security Number You must provide your Social Security number on your return. All information on the return is protected from unauthorized disclosure by federal and state law. If you do not have a Social Security number, enter the Individual Taxpayer Identiﬁcation Number (ITIN) issued by the IRS. If you do not have a Social Security number or an ITIN, apply for one through the IRS, pay any tax due by the return due date, and ﬁle a return once you have received your number. Residency Report whether you are a full-year Utah resident by marking Y (yes) for resident or N (no) for non-resident or part-year resident on the line to the right of your last name. If you or your spouse answer “N,” complete and attach Schedule B, Non or Part-year Resident Schedule. See "Resident" Defined on page 4. Foreign Address If your address is in a foreign country, enter the mailing address where indicated. Enter the foreign city, state/province and postal code in the City ﬁeld. Abbreviate if necessary. Leave the State and Zip Code ﬁelds blank. Enter only the foreign country name in the "Foreign Country" ﬁeld. Deceased Taxpayer If you are ﬁling for a taxpayer who has died, enter the deceased person's name and Social Security number and your mailing address and telephone number. Complete TC-40, page 3, Part 1 if the taxpayer or spouse died in 2019 or 2020. Line 1. Filing Status If you ﬁled federal form: • 1040, enter the code that matches the ﬁling status from your federal return. • 1040NR or 1040NR-EZ, enter “1” (Single), regardless of your marital status. • 1040NR -AND- you are a qualifying widow(er) who marked box 6 on your federal return, enter “5” (Qualifying Widow(er). Use one of these codes for your ﬁling status: 1 – Single 2 – Married ﬁling jointly 3 – Married ﬁling separately 4 – Head of household 5 – Qualifying widow(er) 9 – Special Instructions for Couples (see below) A married couple who ﬁles a joint federal return may ﬁle separate Utah returns ONLY IF: • one spouse is a full-year Utah resident, AND • the other spouse is a full-year nonresident. 7 2019 Utah TC-40 Instructions If either spouse is a part-year resident, they cannot use Special Instructions for Couples and their ﬁling status must match their federal return. Special Instructions for Couples 1. Complete a federal return “as if” you were ﬁling separately. DO NOT ﬁle the “as if” return with the IRS. Use this return ONLY to complete these special instructions. 2. Determine your allocation percentage: A. Adjusted gross income on your married ﬁling joint federal return B. Utah resident’s federal adjusted gross income only Line 3. ___________ - For a nonresident spouse who has Utah income and must ﬁle a Utah return, federal adjusted gross income. 3. Follow the line-by-line instructions in this book to complete Utah form TC-40, with the following exceptions: Box 1 Filing Status – Enter a “9.” This code is not shown on the return but is valid for this special calculation. Line 4 Federal Adjusted Gross Income – Enter the federal “as if” adjusted gross income from line 2B, above. Line 5 Additions to Income – Multiply each addition to income by the allocation percentage, above. Enter the additions on TC-40A, Part 1, and carry the total to TC40, line 5. Line 7 State tax refund included on federal form 1040 – Multiply any state income tax refund on federal form 1040, Schedule 1, line 1 by the allocation percentage, above. Line 8 Subtractions from Income – Except for codes 82 and 88, multiply each subtraction from income by the allocation percentage, above. Enter the subtractions on TC-40A, Part 2, and carry the total to line 8. If ﬁling for the service member: a. Subtract the total military pay earned while not a Utah resident that was included in federal adjusted gross income on TC-40A, Part 2, using code 82. b. Code 88 is not allowed. Line 11 Utah personal exemption – Multiply the number of qualifying dependents from line 2c by the allocation percentage, above. Then multiply the result by $579. Line 12 Federal standard or itemized deductions – Multiply the deduction claimed on your married ﬁling joint federal income tax return by the allocation percentage, above. Election Campaign Fund (UC §59-10-1311) If your Utah income tax liability on line 27 plus line 30 is $2 or more ($4 if married ﬁling jointly), you may contribute $2 to the campaign fund for any of the qualiﬁed parties listed below. If this is a joint return, your spouse may also contribute $2 to the party of his or her choice. This contribution will not reduce your refund or increase the tax you owe. ___________ - Divide line B by line A and carry to four decimal places. Qualifying Dependents Qualifying dependents are those you were allowed to claim for a tax credit in box 4 of federal form 1040 (IRC §24). 2a. Enter on line 2a the number of qualifying dependents age 16 or younger on Dec. 31, 2019. 2b. Enter on line 2b the number of other persons not included in 2a for whom you were able to claim a dependent tax credit. You may not claim yourself or your spouse as other dependents. 2c. Add lines 2a and 2b. ___________ - For a full-year Utah resident spouse, federal “as if” adjusted gross income. C. Allocation percentage Line 2. Political Party Codes: C = Constitution D = Democratic G = Green L = Libertarian Enter N if you do not want to make a contribution. Line 4. Federal Adjusted Gross Income Enter your federal adjusted gross income (FAGI) from your federal return: 1040, line 8b 1040NR, line 35 1040NR-EZ, line 10 Nonresidents and part-year residents: Enter the full amount of your federal adjusted gross income from your federal return (as noted above), not just your Utah income. Line 5. Additions to Income Enter the total from TC-40A, Part 1. Complete TC-40A, Part 1 if you have any of the following additions to income: • Lump sum distribution • Medical care savings account (MSA) addback • my529 addback • Child's income excluded from parent's return • Municipal bond interest • Untaxed income of a resident trust • Untaxed income of a nonresident trust • Equitable adjustments 4. Complete Utah form TC-40B using the amounts from your “as if” married ﬁling separate federal return. Line 6. 5. Complete the rest of the Utah return. Add line 4 and line 5. 6. If ﬁling a paper return, attach a copy of both your married ﬁling joint federal return and your “as if” married ﬁling separate federal return. You do not need to include federal 1040 schedules and supporting documents. M = Independent American R = Republican U = United Utah Total Income 8 2019 Utah TC-40 Instructions Line 7. State Tax Refund Included on Federal Form 1040 (UC §59-10-114(2)(c)) If you itemized your deductions on your 2018 federal form 1040, enter the amount reported on your 2019 federal form 1040, Schedule 1, line 1. Otherwise, leave this line blank. Line 8. Subtractions from Income Enter the total from TC-40A, Part 2. Line 14. State Income Tax Deducted on 2019 Federal Schedule A If you did not itemize your deductions on federal form 1040 Schedule A, leave this line blank. If you claimed any state and local income tax paid as an itemized deduction on federal form 1040, Schedule A, line 5a, enter that amount on line 14. Do not enter any sales tax from Schedule A, line 5a. Complete TC-40A, Part 2 if you have any of the following subtractions from income: • Interest from Utah municipal bonds and U. S. Government obligations • Native American income • Railroad retirement income • Equitable adjustments • Nonresident active duty military pay • State tax refund distributed to beneﬁciary of trust • Nonresident military spouse income • FDIC Premiums Nonresident Aliens Line 9. Line 17. Base Phase-out Amount Utah Taxable Income (Loss) Subtract the total of lines 7 and 8 from line 6. Line 10. Utah Tax Calculation Multiply line 9 by 4.95 percent (.0495). If the result is zero or less, enter "0." Line 11. Utah Personal Exemption (UC §59-10-1018(1)(g)) The Utah personal exemption is $579 per dependent you were allowed to claim on your federal return for the federal tax credit (IRC §24). Multiply the amount on line c in box 2 by $579. Line 12. Federal Standard or Itemized Deductions Enter the amount of your federal standard or itemized deductions, whichever you claimed on your federal return. Itemized Deductions If you itemized your deductions on your federal return, enter that same amount on line 12. Get this amount from federal form: 1040, line 9 1040NR, line 37 1040NR-EZ, line 11 Standard Deduction If you used the standard deduction on your federal return, enter that same amount on line 12. Get this amount from federal form: 1040, line 9 Line 13. Total Exemptions and Standard/Itemized Deductions Add line 11 and line 12. If you claimed any state or local tax paid as an itemized deduction, enter the amount from your federal form 1040NR, Schedule A, line 1, or the amount deducted as itemized deductions on federal form 1040NR-EZ, line 11. Line 15. Total Exemptions and Federal Deductions Subtract line 14 from line 13. Line 16. Initial Credit before Phase-out Multiply line 15 by 6 percent (.06). Enter the following base phase-out amount determined by your ﬁling status shown on line 1. Filing Status Single Married ﬁling jointly Married ﬁling separately Head of household Qualifying widow(er) Base Amount $14,601 $29,202 $14,601 $21,902 $29,202 Line 18. Income Subject to Phase-out Subtract line 17 from line 9. If the result is zero or less, enter "0". Line 19. Phase-out Amount Multiply line 18 by 1.3 percent (.013). This is the credit phaseout amount. Line 20. Taxpayer Tax Credit Subtract the phase-out amount on line 19 from the initial credit on line 16. If the result is zero or less, enter "0". Line 21. Qualiﬁed Exempt Taxpayers If your federal adjusted gross income is less than or equal to your federal standard deduction, you are exempt from Utah income tax. For this purpose, the federal standard deduction does not include the extra deductions for age or blindness. Complete the worksheet to see if you qualify. 9 2019 Utah TC-40 Instructions Qualiﬁed Exempt Taxpayer Worksheet (Line 21) 1. Enter the federal adjusted gross income from: 1 _________ 1040, line 8b 1040NR, line 35 1040NR-EZ, line 10 2. Enter your standard deduction. 2 _________ Note: If your standard deduction was limited, enter the amount allowed on your federal return. Federal 1040NR and 1040NR-EZ ﬁlers, enter "0". Otherwise, see the following for your ﬁling status: a. Single: Enter $12,200 b. Head of Household: Enter $18,350 c. Married ﬁling joint: Enter $24,400 d. Married ﬁling separate: If your spouse did not itemize, enter $12,200. If your spouse itemized, enter "0" e. Qualifying widow(er): Enter $24,400 3. Subtract line 2 from line 1. If the amount is less than zero, enter "0". 3 _________ If the amount on line 3 of this worksheet is more than zero, leave the box on TC-40, line 21 blank and go to line 22. If the amount on line 3 of this worksheet is zero, you are exempt from Utah income tax. Enter "X" in the box on TC-40, line 21 and enter "0" on line 22. Then complete the rest of the return. Line 22. Utah Income Tax Subtract the taxpayer tax credit on line 20 from the tax calculated on line 10. If the result is zero or less, enter "0". If you qualiﬁed as exempt from Utah tax (see worksheet for line 21) and checked the box on line 21, enter "0". TC-40, Page 2 Line 23. Tax from Page 1 Enter the Utah income tax from line 22 (page 1). Line 24. Apportionable Nonrefundable Credits Enter the total from TC-40A, Part 3. Complete TC-40A, Part 3 if you can claim any of these credits: • Capital Gain Transactions Credit • Retirement Credit • my529 Credit • Health Beneﬁt Plan Credit • Gold and Silver Coin Sale Credit Apportionable nonrefundable credits can reduce your income tax to zero, but cannot result in a refund. See instructions for TC-40A, Part 3 on page 17. Line 25. Enter Tax Full-year residents: Subtract line 24 from line 23 and enter the result. Do not enter an amount less than zero. Complete the rest of the return. Nonresidents and part-year residents: Subtract line 24 from line 23 and enter the result on TC-40B, Non or Part-year Resident Schedule, line 36. Do not enter an amount less than zero. Complete TC-40B and enter the tax from TC-40B, line 37 on TC-40, line 25. Complete the rest of the return. See instructions for TC-40B on page 25. Line 26. Nonapportionable Nonrefundable Credits Enter the total from TC-40A, Part 4. Complete TC-40A, Part 4 to claim any of these credits: • At-Home Parent Credit • Qualiﬁed Sheltered Workshop Cash Contribution Credit • Carryforward of Clean Fuel Vehicle Credit • Historic Preservation Credit • Low-Income Housing Credit • Credit for Increasing Research Activities in Utah • Carryforward of Credit for Machinery and Equipment Used to Conduct Research • Credit for Income Tax Paid to Another State • Live Organ Donation Expenses Credit • Renewable Residential Energy Systems Credit • Combat Related Death Credit • Veteran Employment Credit • Employing Persons Who are Homeless Credit • Achieving a Better Life Experience (ABLE) Program Credit • Military Survivor Beneﬁts Credit • Student Prosperity Savings Program Credit 10 2019 Utah TC-40 Instructions Nonapportionable nonrefundable credits can reduce your income tax to zero, but cannot result in a refund. Use Tax Worksheet 1. Amount of purchases (except grocery food) subject to use tax 1 _________ 2. Use tax rate (decimal from Use Tax Rate Chart) 2 .__ __ __ __ 3. Multiply line 1 by line 2 3 _________ 4. Amount of grocery food purchases subject to use tax 4 _________ Line 28. Voluntary Contributions 5. Multiply line 4 by 3% (.03) 5 _________ Enter the total of your voluntary contributions from TC-40, Part 4. The contributions will add to your tax due or reduce your refund. Once made, you cannot change a contribution on an amended return. 6. Add line 3 and line 5 6 _________ 7. Credit for sales tax paid to another state on use tax purchases 7 _________ See instructions for TC-40A, Part 4, on page 20. Line 27. Subtract Line 26 from Line 25 If the total credits on line 26 is more than or equal to the tax on line 25, enter "0". Line 29. Amended Return Only Previous Refund This line is only for an amended return. Enter the total of all refunds, credits, and offsets of state income tax received for the tax year being amended. Do not include refund interest. Line 30. Recapture of Low-Income Housing Credit If you claimed the Utah low-income housing credit in a previous year and then disposed of the building or an ownership interest, or if the qualiﬁed basis of the building has decreased, you may have to recapture the credit. See form TC-40LIC for instructions. Line 31. Utah Use Tax Use tax is a tax on goods and taxable services purchased for use, storage or other consumption in Utah during the taxable year and applies only if sales tax was not paid at the time of purchase. If you purchased an item from an out-of-state seller (including Internet, catalog, radio and TV purchases) and the seller did not collect sales tax on that purchase, you must pay the use tax directly to the Tax Commission. If you have a Utah sales tax license/account, include the use tax on your sales tax return. If you do not have a Utah sales tax license/ account, report the use tax on line 31 of TC-40. You may take a credit for sales or use tax paid to another state (but not a foreign country). The credit may not be greater than the Utah use tax you owe. If you paid sales tax to more than one state, complete the Use Tax Worksheet below for each state. Add lines 8 on all worksheets, and enter the total on line 31. Sales and use tax rates vary throughout Utah. Use the Use Tax Rate Chart below to get the rate for the location where the merchandise was delivered, stored, used, or consumed. Use the county tax rate if the city is not listed. The tax on grocery food is 3 percent. Grocery food is food sold for ingestion or chewing by humans and consumed for taste or nutrition. Grocery food does not include alcoholic beverages or tobacco. See Pub 25, Sales and Use Tax, for more information. 8. Use tax due (subtract line 7 from line 6) (If less than zero, enter "0.") 8 _________ Use Tax Rate Chart (Effective Dec. 31, 2019) .0635 .0735 .0610 .0665 .0710 .0670 .0695 .0700 .0635 .0645 .0675 .0665 .0710 .0820 .0715 .0725 .0635 .0645 .0675 .0635 .0825 .0710 .0810 .0820 .0685 .0875 .0610 .0810 .0620 .0610 .0650 .0635 .0710 .0810 .0635 .0620 Beaver County Beaver City Box Elder County Brigham City, Perry, Willard Snowville Cache County Cache Valley Transit, Hyde Park, Lewiston, Millville Hyrum, Logan, Nibley, N. Logan, Providence, Richmond, River Heights, Smithﬁeld Carbon County Helper Price Wellington Daggett County Dutch John Davis County Bountiful, Centerville, Clearﬁeld, Farmington, Layton, N. Salt Lake, Syracuse, W. Bountiful, Woods Cross Duchesne County Duchesne City Roosevelt Emery County Green River Garﬁeld County Boulder, Panguitch, Tropic Bryce Canyon, Escalante Grand County Moab Iron County Brian Head Cedar City Juab County Nephi Santaquin South Kane County Kanab, Orderville Millard County Morgan County .0610 .0635 .0795 .0725 .0875 .0745 .0775 .0635 .0675 .0745 .0635 .0645 .0665 .0675 .0635 .0645 .0675 .0715 .0905 .0745 .0660 .0690 .0700 .0620 .0670 .0715 .0725 .0610 .0640 .0720 .0750 .0800 .0645 .0635 .0805 .0610 .0725 .0745 Piute County Rich County Garden City Salt Lake County Alta Murray, South Salt Lake Salt Lake City San Juan County Blanding, Monticello Bluff Sanpete County Centerﬁeld, Mayﬁeld Ephraim, Mt. Pleasant Fairview, Gunnison Sevier County Aurora, Redmond Richﬁeld, Salina Summit County Park City Snyderville Basin Transit Tooele County Erda, Grantsville, Lakepoint, Lincoln, Stansbury Park Tooele City Uintah County Naples, Vernal Utah County American Fork, Cedar Hills, Lindon, Orem, Payson, Pleasant Grove, Provo, Santaquin, Spanish Fork Wasatch County Heber Independence Midway Park City East Washington County Hurricane, Ivins, La Verkin, Santa Clara, St. George, Washington City Springdale Wayne County Weber County Falcon Hill Riverdale, Riverdale Line 32. Total Tax, Use Tax and Additions to Tax Add lines 27 through 31. 11 2019 Utah TC-40 Instructions Line 33. Utah Income Tax Withheld Enter the total from form TC-40W, Part 1. Complete TC-40W, Part 1, listing each W-2 and 1099 with Utah withholding tax. If you have more than four withholding forms, use additional TC-40Ws. See instructions for TC-40W on page 26. Keep withholding forms with your records. Do not attach them to your return. Processing will be delayed and we may reject your withholding credit if you do not complete form TC-40W, Part 1 with all required information. Line 34. Credit for Utah Income Tax Prepaid Prepayments include payments made with form TC-546, Individual Income Tax Prepayment Coupon, and any amount of the previous year’s refund applied to your current tax liability. Line 35. Pass-through Entity Withholding Tax Credit (UC §59-10-1103) Enter the total from TC-40W, Part 3. Complete TC-40W, Part 3 if you are claiming credit for any Utah income tax withheld or paid on your behalf by a passthrough entity (partnership, LLC, LLP, S corporation or trust) to which you belong. Keep Utah Schedule K-1 and all other related documents with your records. Do not attach them to your Utah return. Processing will be delayed, and we may reject your withholding credit if you do not complete TC-40W, Part 3 with all required information. See instructions for TC-40W, Part 3 on page 27. Line 36. Mineral Production Withholding Tax Credit (UC §59-6-102(3)) Enter the total of Utah mineral production withholding tax from TC-675R or Utah Schedule K-1. Complete TC-40W, Part 2 if you are claiming credit for Utah mineral production withholding tax. The mineral production company on form TC-675R must provide the following information to you: 1. the company's federal employer identiﬁcation number (EIN), 2. the company's Utah mineral production withholding account number, and 3. your share of the mineral production withholding tax. Keep all TC-675Rs and Utah Schedule K-1(s) with your records. Do not attach them to your Utah return. Processing will be delayed, and we may reject your mineral production withholding credit if you do not complete TC-40W, Part 2 with all required information. See instructions for TC-40W, Part 2 on page 27. Line 37. Amended Return Only - Previous Payment Use this line only for an amended return. Enter the total tax paid with the original return plus any later tax payments for the tax year being amended. Do not include on this line any penalty, interest or fees paid on the previous return. Line 38. Refundable Credits Enter the total from TC-40A, Part 5. Complete TC-40A, Part 5 to claim any of the following credits: • Renewable Commercial Energy Systems Credit • Special Needs Adoption Credit • Agricultural Off-highway Gas/Undyed Diesel Credit • Farm Operation Hand Tools Credit See instructions for TC-40A, Part 5, on page 24. Line 39. Total Withholding and Refundable Credits Add lines 33 through 38. Line 40. Tax Due If line 32 is more than line 39, subtract line 39 from line 32. This is the tax you owe. Line 41. Penalty and Interest If you are ﬁling your return or paying any tax late, you may owe penalties and interest. Use the Penalty and Interest Calculator at tap.utah.gov to calculate your penalty and interest, or follow the instructions in Pub 58, Utah Interest and Penalties (tax.utah.gov/forms). We will send you a bill if you do not pay the penalties and interest with your return or if the penalty and/or interest is calculated incorrectly. Penalties You may have to pay a penalty for not ﬁling your return by the due date, not paying tax due on time, not pre-paying enough on an extension return, and not ﬁling information returns or supporting schedules (UC §59-1-401). The penalties are a percentage of the unpaid tax, based on the number of days late. The penalty for underpaying an extension prepayment is 2 percent of the unpaid tax per month of the extension period. If the return is not ﬁled by the extension due date, failure to ﬁle and pay penalties will apply as if the extension had not been granted. There is no late ﬁling penalty (including on an amended return) if you have no tax due on the return. Interest Interest is in addition to penalties due. Calculate interest from the due date (April 15, 2020) to the date paid. The 2020 interest rate is 4 percent. Line 42. Total Due - Pay This Amount Add any penalty and interest you owe on line 41 to the tax on line 40. Pay this amount at tap.utah.gov or pay with your return and include a TC-547 coupon with your payment. Payment Options You may pay your tax online with your credit card or with an electronic check (ACH debit). Online payments may include a service fee. Follow the instructions at tap.utah.gov. You may also mail your check or money order payable to the "Utah State Tax Commission" with your return. Write your daytime phone number and "2019 TC-40" on your check. Do not staple your check to your return. Remove any check stub before sending. Do not mail cash with your return. The Tax Commission is not liable for cash lost in the mail. Include the TC-547 coupon with your payment. Mail your payment, coupon and TC-40 return to the Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134-0266. 12 2019 Utah TC-40 Instructions If ﬁling a paper return, allow at least 90 days for your return to be processed. Payment Agreement Request A payment agreement plan cannot be set up until after the return due date and when we've processed your return. If you cannot pay the full amount you owe, you can request a payment plan. Go to tap.utah.gov and click "Request Waiver, Payment Plan or e-Reminder." You may also call the Tax Commission at 801-297-7703 or 1-800-662-4335 ext. 7703. If we accept your plan request we will send you an email stating the terms and conditions of the agreement. Even if we accept your request for a payment plan, we will continue to assess penalties and interest on any amount not paid by the return due date and we may still ﬁle a tax lien to secure the debt. You may make payments prior to approval of the payment plan or prior to receiving a billing notice. Line 43. Refund If line 39 is more than line 32, subtract line 32 from line 39. This is your refund. Note: Your refund may be applied to any outstanding federal or state debt owed. Mail your Utah refund TC-40 return to the Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134-0260. Check your Utah refund status at tap.utah.gov. Line 44. Voluntary Subtractions from Refund If you want to deposit all or part of your refund into a my529 account(s), or if you want to apply all or part of your refund as a prepayment of your 2020 Utah income tax liability, complete TC-40 page 3, Part 5. Enter the total from Part 5 on line 44. The amount on line 44 cannot be greater than the amount on line 43. Line 45. Direct Deposit of Refund If you want your refund (or remaining refund) deposited directly into your checking or savings account, enter your bank or credit union’s routing number and your account number. Do not include hyphens, spaces or special symbols. See the Direct Deposit Example (below) to ﬁnd the routing and account numbers on your check. Your ﬁnancial institution can also provide this information. If we cannot direct deposit your refund we will mail you a refund check to the address on your return. Completing the Return Signature You must sign your return. If ﬁling a joint return, both you and your spouse must sign. Not signing the return will delay your refund. Signature for Deceased If your spouse died in 2019 or 2020 before ﬁling your return and you are ﬁling a joint return, write “DECEASED” in the signature block for your spouse. See more on page 13. If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, sign the return and attach form TC-131. Third Party Designee If you want a friend, family member or other person to discuss your return with the Tax Commission, enter their name and phone number in the Third Party Designee area (page 2 of your return). Also, enter a number (up to ﬁve digits) as a personal identiﬁcation number (PIN). If you want the paid preparer who signed your return as the third party designee, enter "Preparer" in the designee's name area. If you ﬁll in the Third Party Designee area, you (and your spouse if ﬁling a joint return) authorize the Tax Commission to call the designee with questions that may arise while processing your return. You also authorize the designee to: 1. give the Tax Commission any missing information from your return; Direct Deposit Example for Line 45 JOHN J. TAXPAYER MARY S. TAXPAYER 900 N 500 W My Town, UT 84000 1234 PAY TO THE ORDER OF $ DOLLARS MY TOWN BANK My Town, UT 84000 Routing number Account number Do not include the check number FOR 250250025 000009876543 Routing number 2 5 0 2 5 0 0 2 5 1234 Account number 0 0 0 0 0 9 8 7 6 5 4 3 Enter "X" for bank account type Checking X Savings 13 2019 Utah TC-40 Instructions 2. call the Tax Commission for information about the processing of your return or the status of your refund or payment(s); 3. receive copies of notices or transcripts related to your return, upon request; and 4. respond to certain Tax Commission notices about math errors, offsets and return preparation. You are not authorizing the designee to receive any refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Commission. The authorization automatically ends on the due date for ﬁling your next year's tax return (without regard to extensions). If you want to change the designee's authorization, complete and submit TC-737, Power of Attorney and Declaration of Representative (tax.utah.gov/forms). If you want to revoke the authorization before it ends, submit your request in writing to the Utah State Tax Commission, attention Taxpayer Services, 210 N 1950 W, SLC, UT 84134. Paid Preparer Requirements A paid preparer must enter his or her name, address, and PTIN in the section below the taxpayer's signature. Preparer Electronic Filing Requirements (UC §59-10-514.1) If a preparer (or two or more preparers afﬁliated together in the same establishment) prepared over 100 returns in a prior calendar year, the preparer(s) must submit all of their Utah individual income tax returns electronically. Exceptions apply for taxpayers who choose not to ﬁle electronically and for undue hardship on the preparer in conforming to this provision (see form TC-831). Preparer Penalties (UC §59-1-401(11)-(12)) The person who prepares, presents, procures, advises, aids, assists, or counsels another on a return, afﬁdavit, claim, or similar document administered by the Tax Commission, and who knows or has reason to believe it may understate a tax, fee or charge, is subject to both a civil penalty ($500 per document) and criminal penalties (second degree felony with a ﬁne from $1,500 to $25,000). Tax Due If you owe tax and do not pay electronically, submit form TC-547 and your check or money order with your return. See form TC-547 on the last page of these instructions. FYI: IRS All information on your return is compared to information ﬁled with the IRS. TC-40, Page 3 Submit TC-40, page 3 ONLY if you have entered information on the form. Do NOT submit TC-40, page 3 if it is blank. Part 1 – Deceased Taxpayer Information A return must be ﬁled for a deceased person who would have been required to ﬁle an income tax return. The personal representative, executor, administrator, legal representative, or surviving spouse must sign and ﬁle the ﬁnal return and any other returns still due. If you are ﬁling the deceased taxpayer’s return as single, married separate, head of household, or qualifying widow(er), and they died in 2019 or 2020 before ﬁling the tax return, enter the taxpayer’s date of death (mm/dd/yy) on the ﬁrst line of TC-40, page 3, Part 1. If you are the surviving spouse ﬁling a joint return with the taxpayer who died in 2019 or 2020 before ﬁling the tax return, enter the deceased taxpayer’s date of death (mm/dd/yy) on TC-40, page 3, Part 1: 1. Line 1 if the deceased person was the primary taxpayer shown on TC-40, page 1; or 2. Line 2 if the deceased person was the spouse shown on TC-40, page 1. Write “DECEASED” in the signature block on TC-40, page 2 for the deceased taxpayer and sign the return. If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, enter an "X" on TC-40 page 3, Part 1. Sign the return and attach form TC-131, Statement of Person Claiming Refund Due a Deceased Taxpayer. Part 2 – Fiscal Year End Date Leave this ﬁeld blank if you are a calendar year ﬁler (your tax year ends on December 31). If you ﬁle your return on a ﬁscal year basis (a 12-month period ending on the last day of any month except December), enter your ﬁscal year-end date (two-digit month and two-digit year). See Fiscal Year Filers on page 5. Part 3 – Federal Form 8886 If you ﬁled federal form 8886, Reportable Transaction Disclosure Statement, with the IRS, enter an "X" in Part 3. Part 4 – Voluntary Contributions You may contribute to any of the following approved causes. Contributions will add to your tax due or reduce your refund. Once made, you cannot change a contribution on an amended return. Leave the entire Part 4 blank if you are not contributing to any of the accounts. Write the code and amount of each contribution on the lines in Part 4. Add your contributions and enter the total on TC-40, line 28. 14 2019 Utah TC-40 Instructions Codes for Contributions 02 Pamela Atkinson Homeless Account 03 Kurt Oscarson Children's Organ Transplant Account 05 School District and Nonproﬁt School Dist. Foundation 15 Clean Air Fund 16 Governor's Suicide Prevention Fund See below for an explanation of each contribution. (02) Pamela Atkinson Homeless Account (UC §59-10-1306) 1. grants to individuals or organizations in Utah for activities to improve Utah air quality; or 2. public educational programs about the importance of air quality for the health, well-being and livelihood of Utah residents. For more information, contact: Utah Division of Air Quality Department of Environmental Quality PO Box 144820 Salt Lake City, UT 84114-4820 801-536-0076 Contributions help fund services and programs to help Utahns become self-sufﬁcient. (16) Governor’s Suicide Prevention Fund For more information, contact: Housing and Community Development Division Department of Workforce Services 1385 S State Street Salt Lake City, UT 84115 801-468-0148 Contributions fund mental health crisis response improvements, suicide risk factor reductions and protection factors associated with suicide reduction. (03) Kurt Oscarson Children’s Organ Transplant Account (UC §59-10-1308) Contributions provide ﬁnancial help to families of children needing an organ transplant. For more information, contact: Representative for the Department of Health 44 N Mario Capecchi Dr. PO Box 144610 Salt Lake City, UT 84114-4610 801-584-8250 (05) School District and Nonproﬁt School District Foundation (UC §59-10-1307) Contributions help fund private, nonproﬁt school district foundations that promote the following: partnership activities between schools and communities; charitable giving activities to speciﬁc educational programs; and opportunities for scientiﬁc, educational, literary, and improvement objectives. Your contribution goes to the school district if there is no nonproﬁt foundation. Enter a code for the school district/ foundation (from the list below) in the SCHOOL DIST. CODE box to the right of the amount. School District Codes for "SCHOOL DIST. CODE" box 01 Alpine 11 Grand 22 N. Sanpete 33 S. Summit 02 Beaver 12 Granite 23 N. Summit 34 Tintic 03 Box Elder 13 Iron 24 Ogden 35 Tooele 04 Cache 14 Jordan 25 Park City 36 Uintah 42 Canyons 15 Juab 26 Piute 41 UtahAssistive Technology 05 Carbon 16 Kane 27 Provo 06 Daggett 17 Logan 28 Rich 37 Wasatch 07 Davis 18 Millard 29 Salt Lake 38 Washington 08 Duchesne 19 Morgan 30 San Juan 39 Wayne 09 Emery 20 Murray 31 Sevier 40 Weber 10 Garﬁeld 21 Nebo 32 S. Sanpete (15) Clean Air Fund (UC §59-10-1319) Contributions are disbursed to the Utah Division of Air Quality to fund: (UC §59-10-1320) For more information, contact: Utah Department of Human Services Division of Substance Abuse & Mental Health 195 N 1950 W Salt Lake City, UT 84116 801-538-4028 Part 5 – Voluntary Subtractions from Refund 1. my529 (UC §59-10-1313) You may contribute all or part of your refund to your Utah my529 individual account(s) by entering the amount you want deposited. The deposit will be sent to my529 with your name, address and Social Security number as identiﬁcation. my529 will deposit your refund into your my529 account(s). If you have multiple my529 individual accounts under your Social Security number, your refund will be divided equally among all your individual accounts. Both Social Security numbers from a joint return will be matched to existing my529 individual accounts for dividing the refund. If you do not have a my529 individual account, my529 will send you information to open an account. If you do not open an account within the designated time frame, your refund will be returned to you by my529 without interest or earnings. Note: Your refund will not be contributed to your my529 individual account until your return has completed processing, which may take up to 90 days. Any outstanding federal or state debt you owe may be subtracted from your refund before it is contributed to your my529 individual account(s). The refund will be treated as a current year contribution in the year contributed. For more information about my529 accounts, call 1-800-418-2551, or visit my529.org. 2. Refund Applied To 2020 Taxes You may apply all or part of your refund as a prepayment for your 2020 Utah income tax liability. Enter the amount of refund you want applied to your 2020 tax on this l
2019 TC-40 Instructions, Utah Individual Income Tax
More about the Utah Income Tax Instructions Individual Income Tax TY 2019
This booklet includes instructions for filling out and filing your TC-40 income tax return.
We last updated the Utah Income Tax Instructional Booklet in February 2020, so this is the latest version of Income Tax Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder. You can print other Utah tax forms here.
Other Utah Individual Income Tax Forms:
|Form Code||Form Name|
|Form TC-40||Utah Individual Income Tax Return|
|Form TC-547||Individual Income Tax Return Payment Coupon|
|Form TC-40B||Schedule B - Non or Part-year Resident Utah Income Schedule|
|Form TC-546||Individual Income Tax Prepayment Coupon (This is NOT an extension form)|
|Form TC-40W||TC-40 Withholding Schedules|
Utah usually releases forms for the current tax year between January and April. We last updated Utah Income Tax Instructions from the State Tax Commission in February 2020.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Utah Income Tax Instructions
We have a total of five past-year versions of Income Tax Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 TC-40 Instructions, Utah Individual Income Tax
2018 Utah TC-40, Individual Income Tax Instructions
2017 TC-40, Individual Income Tax Return Instructions
2016 TC-40, Individual Income Tax Return Instructions
2015 TC-40, Utah Individual Income Tax Return Instructions
While we do our best to keep our list of Utah Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.