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                                                                                                          Get a faster refund!

                                                                                                                 tap.utah.gov

       UTAH

 222FormsForms0andand 

       InstructionsInstructions
TC-40

AllAllAStateState incomeincome taxtax dollarsdollars supportsupport education,education, childrenchildren andand individualsindividuals withwith disabilities.lldisabilities.State income tax dollars support education, children and individuals with disabilities.

Utah State Tax Commission•                           210 North•                          1950 West Salt Lake•tax.utah.govCity, Utah 84134

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DID YOU BUY ANYTHING ONLINE LAST YEAR?

YOU MIGHT OWE USE TAX!
&+(&.287
Shopping online is easy, but it’s not free.

Utah loses tax revenue every year to online sales. This makes it
harder for the state to pay for everything from education to You Should Know:YS
healthcare.
• Purchases are not exempt
When online sellers do not collect from tax just because you
make them online
sales tax, it becomes your .
responsibility to pay use tax. You • Use tax applies to any pur-
chase that sales tax would
must pay this use tax when you file .
your Utah income tax return. • Your use tax rate depends on
where you live . See page 10.
See page 9 for more information and • Grocery food is taxed at a flat
a worksheet on page 10 to help you 3 percent across Utah.
calculate how much use tax you owe. • Some online sellers have tools
to help you calculate the use
tax you owe.

99 The Fastest Refund Possible! The Fastest Refund Possible!

99 Error-free filing! Error-free filing!

To learn more, go to:

tap.utah.govtap.utah.gov
Your one-stop shop for
everything you need to
file electronically.

Three good reasons to e-file: Still want to file a paper return?
Electronic returns get processed faster than Are you sure?
&
paper returns. Each paper return must be removed from the
'
Electronic filing catches mistakes, ensuring envelope, sorted, examined and processed by hand.
&
your return is filed right the first time. If you make even a simple mistake, fixing it will add
'
If you owe taxes, you can wait to pay until April several more weeks of processing time.
&
18, 2023, no matter how early you file your If we can’t figure out how to fix your return, we will
return. '
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.

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2022 Utah TC-40 Instructions 1

Contents
TC-40 - General Instructions .................................................... 2 Income from Other States ................................................... 4
What's New ......................................................................... 2 Income from Other Countries ............................................. 5
Free Tax Help ...................................................................... 2 Foreign Nationals & Expatriates ......................................... 5
Federal Earned Income Tax Credit (EITC) .......................... 2 Injured Spouse .................................................................... 5
Who Must File ..................................................................... 2 Innocent Spouse ................................................................. 5
When to File and Pay .......................................................... 2 Fiscal Year Filers ................................................................. 5
How to File .......................................................................... 3 Amended Return................................................................. 5
What to Attach and What to Keep ....................................... 3 Federal Tax Credits ............................................................. 6
Rounding Off to Whole Dollars ........................................... 3 Utah Losses and Loss Carries ............................................ 6
Negative Numbers .............................................................. 3 Deadlines to Claim a Refund or Credit ............................... 6
Utah Domicile ..................................................................... 3 TC-40 - Line-by-Line Instructions ............................................. 7
"Resident" Deﬁ ned .............................................................. 4 TC-40A - Supplemental Schedule Instructions....................... 15
"Part-Year Resident" Deﬁ ned .............................................. 4 TC-40B - Non or Part-year Resident Schedule ...................... 26
Military ................................................................................ 4 TC-40W - Utah Withholding Tax Schedule ............................. 27
Native Americans ................................................................ 4 Special Instructions for Married Couples ................................ 29
Students .............................................................................. 4 TC-547, Payment Coupon .................................................... 30

Cover photo: Silver Lake, Big Cottonwood Canyon by Colton Matheson

Paper Returns Customer Service
To avoid errors and get the fastest refund possible, ﬁ le your return Hours: Monday - Friday, 8:00 a.m. - 5:00 p.m.
electronically. If you must ﬁ le a paper return, follow these guidelines: Help from tax pros: taxmaster@utah.gov
• Use black or dark blue ink only. Do not use felt tip pen. Taxpayer help line: 801-297-2200
1-800-662-4335 (outside SLC area)
• Enter only whole dollar amounts – no cents.
Visit us in person:
• If a line or box does not apply to you, leave it blank.
Ogden: 2540 Washington Blvd., 6th Floor
• Do not use dollar signs, commas or parentheses. Provo: 150 E Center St., #1300
• If entering a loss, use a minus sign in front of the number. SLC: 210 N 1950 W
• Sign and mail the original return – keep a copy for your records. Hurricane: 100 S 5300 W

Get Utah Forms Tax Commission Mailing address
tax.utah.gov/forms Mail your Utah return to one of the following addresses:
ALL RETURNS WITH PAYMENTS
References Utah State Tax Commission
210 N 1950 W
UC Utah Code (le.utah.gov) Salt Lake City, UT 84134-0266
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
USC U.S. Code (law.cornell.edu/uscode) ALL OTHER RETURNS (including refunds)
Online instructions and information: incometax.utah.gov Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0260

E-Verify for Employers Utah Taxpayer Advocate Service
Employers can help prevent identity theft by verifying the Social Se- The Taxpayer Advocate Service helps taxpayers who have made
curity numbers of job applicants. E-Verify is a free service of the U.S. multiple, unsuccessful attempts to resolve concerns with the Tax
Department of Homeland Security that veriﬁ es employment eligibility Commission. This service helps resolve problems when normal
through the Internet. Employers can use E-Verify at e-verify.gov. agency processes break down, identiﬁ es why problems occurred, and
suggests solutions. See tax.utah.gov/contact, or contact us to ﬁ nd
out if you qualify for this service at 801-297-7562 or 1-800-662-4335,
Utah Taxpayer Bill of Rights ext. 7562, or by email at taxpayeradvocate@utah.gov.
Learn about your rights and responsibilities as a Utah taxpayer Do not use the Taxpayer Advocate Service to bypass normal methods
in Pub 2, Utah Taxpayer Bill of Rights. Get publications online at for resolving issues or disputes.
tax.utah.gov/forms.
If you need an accommodation under the Americans with Dis-
abilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD
801-297-2020. Please allow three working days for a response.

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2022 Utah TC-40 Instructions 2

TC-40 - General Instructions

2. are a nonresident or part-year resident with income from
What's New Utah sources who must ﬁ le a federal return, or
• Solar energy systems phase-out: The maximum Re-
newable Residential Energy Systems Credit (credit 21) 3. want a refund of any income tax overpaid.
for solar power systems installed in 2022 is $800. To ﬁ le a Utah return, ﬁ rst complete your federal return, even
• Payroll Protection Program (PPP) grant or loan if you do not have to ﬁ le with the IRS. You need the federal
addback: In certain situations you must add to your income return information to complete your Utah return.
the amount of PPP grants or loans forgiven in 2022. See Qualiﬁ ed Exempt Taxpayer: You may be exempt from Utah
page 16. individual income tax if your federal adjusted gross income
• Utah tax rate: The 2022 Utah Legislature passed SB 59, is less than your federal standard deduction. See instructions
lowering the state individual income tax rate from 4.95 for line 21.
percent to 4.85 percent. Nonresident Filing Exemption: You do not need to ﬁ le a
• Earned income tax credit: The 2022 Utah Legislature Utah return if:
passed SB 59, creating the Utah Earned Income Tax Credit. 1. you are a nonresident whose only Utah source of income
See page 20. is from a partnership, S corporation or trust (or other pass-
• Tax paid on behalf of a pass-through entity taxpayer: through entity);
The 2022 Utah legislature passed HB 444, allowing a pass- 2. the partnership, S corporation, trust or other pass-through
through entity to pay tax on behalf of a pass-through entity entities withheld Utah income tax on your Utah income; and
taxpayer. This bill created an addition to income (see page 3. you are not claiming a Utah tax credit.
16) and a nonrefundable tax credit (see page 24).

When to File and Pay
Free Tax Help
You must ﬁ le your return and pay any tax due:
Volunteer Income Tax Assistance (VITA) 1. by April 18, 2023, if you ﬁ le on a calendar year basis (tax
VITA volunteers provide free tax preparation service to low- year ends Dec. 31, 2022); or
income and elderly taxpayers. Some VITA sites can ﬁ le electroni- 2. by the 15th day of the fourth month after the ﬁ scal year
cally. Call 2-1-1 or 1-800-906-9887 to ﬁ nd the closest VITA site. ends, if you ﬁ le on a ﬁ scal year basis. If the due date falls
on a Saturday, Sunday or legal holiday, the due date is the
Tax Counseling for the Elderly (TCE) next business day.
TCE offers free tax help to anyone, but gives priority to per- Note: The due date may change if the IRS changes the due
sons 60 years and older. Volunteers specialize in pension date of the federal return. Check incometax.utah.gov if you
and retirement issues unique to seniors. See aarp.org, or have questions.
call 2-1-1 or 1-888-227-7669.
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
Earn it. Keep it. Save it. do not ﬁ le your return on time or do not pay all income tax
This coalition of statewide partners offers free tax preparation due by the due date. (See instructions for line 41).
and free online DIY tax prep to certain low-income taxpayers.
Utah does not require quarterly estimated tax payments. You can
See UtahTaxHelp.org.
prepay at any time at tap.utah.gov, or by mailing your payment
with form TC-546, Individual Income Tax Prepayment Coupon.
Federal Earned Income Tax Credit
Extension of Time to File
(EITC)
The federal earned income tax credit is a refundable federal This is NOT an extension of time to pay your
(not Utah) tax credit for certain people who work and have taxes – it is an extension to ﬁ le your return.
earned income. The credit can mean a larger refund or a
reduction in your federal tax. You get an automatic extension of up to six months to ﬁ le
your return. You do not need to ﬁ le an extension form, but
Check the IRS website at irs.gov/eitc, or call the IRS at we will assess penalties if you have not met the prepayment
1-800-829-1040 to see if you qualify. requirements (see below).
See information about the Utah earned income tax credit on See instructions for line 41. All extension returns must be ﬁ led
page 20. by Oct. 16, 2023.

Prepayment Requirements for Filing
Who Must File
Extension
You must ﬁ le a Utah TC-40 return if you: You must prepay by the original due date:
1. are a Utah resident or part-year resident who must ﬁ le a • 90 percent of your 2022 tax due (TC-40, line 27 plus line 30);
federal return,
• 100 percent of your 2021 tax liability (2021 TC-40, line 27
plus line 30); or

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2022 Utah TC-40 Instructions 3
• 90 percent of your 2022 tax due (TC-40, line 27 plus line
Rounding Off to Whole Dollars
30) if you did not have a Utah tax liability in 2021 or if this
is your ﬁ rst year ﬁ ling. Round off cents to the nearest whole dollar. Round down if
under 50 cents; round up if 50 cents and above. Do not enter
You may prepay through withholding (W-2, TC-675R, 1099-R, cents on the return.
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 Negative Numbers
Coupon, or at tap.utah.gov. Interest is assessed on unpaid
When reporting losses or other negative numbers, do not
tax from the original ﬁ ling due date until the tax is paid in full.
use parentheses. Always indicate a negative number with a
Penalties may also apply.
minus sign (-).

How to File
Utah Domicile
File your Utah taxes at tap.utah.gov. (UC §59-10-136)
If ﬁ ling on paper, mail your return to the address on page 1.
Test 1
You are domiciled in Utah if:
What to Attach and What to Keep 1. You or your spouse claimed a child tax credit (IRC §24) for
a dependent on your federal tax return, and the dependent
Attach is enrolled in a Utah public K-12 school. This does not
Send the following with your Utah return (also keep a copy apply if you are the dependent’s noncustodial parent and
with your tax records): are divorced from, or were never married to, the custodial
• Utah Schedules parent.
TC-40 page 3, TC-40A, TC-40B, TC-40S, and TC-40W (all 2. You or your spouse is enrolled as a resident student in a
that apply). Utah state institution of higher education.
• Other Adjustments Test 2
An explanation for any equitable adjustment entered on There is a rebuttable presumption you are domiciled in Utah
TC-40A, Part 2, code 79. (i.e., you are domiciled in Utah unless you can prove otherwise)
• Other Forms if you or your spouse:
Attach form TC-131 if claiming a refund for a deceased 1. claims a residential exemption for a primary residence
taxpayer. Also attach TC-40LIS if you are a building project under UC §59-2, Property Tax Act,
owner of a low-income housing unit. Also attach federal 2. voted in Utah during the taxable year and were not regis-
form 8379 if you are claiming relief as an injured spouse tered to vote in another state during that time, or
(see page 5).
3. ﬁ le a Utah income tax return as a full-year or part-year
• Tax Due resident.
Pay any return amount due at tap.utah.gov. If paying by
check or money order, include form TC-547, Individual Test 3
Income Tax Return Payment Coupon (see page 30). Even if you do not meet any of the conditions above, you are
still domiciled in Utah if:
FYI: Withholding Forms 1. either you or your spouse has a permanent home in Utah
You must enter withholding tax information on form to which either of you intend to return after being absent;
TC-40W. Attach TC-40W to your return. 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.
Keep
Under Test 3, whether you have a permanent home in Utah
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule is based on a preponderance of the evidence (i.e., the evi-
K-1 or TC-675R with your return. If you do not complete and dence you have a permanent home is more convincing than
submit form TC-40W with your return, processing will be de- any evidence you do not), taking into consideration all of the
layed and we may reject your withholding credit. following facts and circumstances:
Do not send a copy of your federal return, credit schedules • You or your spouse has a Utah driver’s license.
(other than Utah schedules TC-40A, TC-40B, TC-40S and/or
• You or your spouse claims a federal tax credit (IRC §24)
TC-40W), worksheets, or other documentation with your Utah
for a dependent who is enrolled as a resident student in a
return.
Utah state institution of higher education.
Recordkeeping • The nature and quality of the living accommodations you
or your spouse has in Utah compared to another state.
Keep copies of any receipts, tax forms, worksheets and other
documentation to support any income, deduction, exemption • You have a spouse or dependent in Utah for whom you or
and credit you have reported. We may ask you to provide this your spouse claims a federal tax credit under IRC §24.
information later to support entries on your Utah return.

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2022 Utah TC-40 Instructions 4
• The physical location where you or your spouse earns 1. own property in Utah,
income. 2. spend more than 30 days in a calendar year in Utah,
• The state of registration of a vehicle owned or leased by 3. receive earned income for services performed in Utah,
you or your spouse.
4. vote in Utah, or
• You or your spouse has a membership in a church, club
or similar organization in Utah. 5. have a Utah driver’s license.
• You or your spouse lists a Utah address on mail, a telephone You are not considered to have a spouse with Utah domicile if:
listing, a listing in an ofﬁ cial government publication, other 1. you and your spouse are legally separated or divorced, or
correspondence, or similar item. 2. you and your spouse both claimed married ﬁ ling separately
• You or your spouse lists a Utah address on a federal or on your federal individual income tax returns for the taxable
state tax return. year.
• You or your spouse claims Utah residency on a document You must ﬁ le a Utah income tax return (or amended return)
(other than a Utah income tax return) ﬁ led with or provided and pay any penalty and interest that apply if you did not ﬁ le
to a court or other government entity. a Utah return based upon your belief that you did not meet
• You or your spouse fails to obtain a permit or license nor- the domicile criteria.
mally required of a resident in the state where you claim
to have domicile.
" Resident" Deﬁ ned
• You are the noncustodial parent of a dependent enrolled
in a Utah public K-12 school for which you claimed a child A resident is a person who is domiciled in Utah for any period
tax credit (IRC §24) on your federal tax return, and you during the taxable year, but only for the duration of that period.
are divorced from the custodial parent.
"Nonresident" Deﬁ ned
• You maintain a place of abode in Utah and spent 183 or
A nonresident is a person who is not a resident.
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 " Part-Year Resident" Deﬁ ned
was not registered to vote in another state during those A part-year resident is a person who is a resident for part of
three years. the year and a nonresident for part of the year. All income
received during the period of residency is taxable in Utah,
No Utah Domicile regardless of where that income is earned, unless speciﬁ cally
You do not have Utah domicile if you are absent from Utah exempted. Income from Utah sources is taxable in Utah during
for at least 761 consecutive days and during this time you or the period of nonresidency.
your spouse:
1. do not return to Utah for more than 30 days in a calendar Military
year,
Special domicile rules apply to service members and their
2. do not claim a child tax credit under IRC §24 on your federal spouses. See Pub 57, Military Personnel Instructions.
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), Native Americans
3. are not enrolled in a Utah state institution of higher educa- Native Americans who earn income in Utah must ﬁ le a Utah
tion as a resident student, tax return.
4. do not claim the residential exemption for property tax on Certain income earned by Utah Native Americans may be
your primary residence in Utah, or exempt from Utah income tax. See page 16 to see if you
5. do not claim Utah as your tax home for federal tax purposes. qualify.
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 Students
spouse returns to and stays in Utah for more than 30 days
All Utah residency rules and ﬁ ling requirements apply to
in a calendar year.
students, including Utah residents going to school in another
If you do not have Utah domicile, you may choose to have state and non-residents attending a Utah school.
Utah domicile by ﬁ ling a Utah resident income tax return.

Spouses Income from Other States
If your spouse has Utah domicile under Test 1 (above), you Utah residents who earn income in other states must pay
also have Utah domicile. If your spouse has Utah domicile Utah tax on that income. You may claim a credit for income
under Test 2 or 3, you also have Utah domicile unless you tax paid to another state if the other state also taxes the same
can establish by a preponderance of the evidence (i.e., the income. See Credit for Income Tax Paid to Another State in
evidence for your claim is more convincing than any evidence Schedule A instructions.
against it) that during the taxable year and the three prior
years you did not:

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2022 Utah TC-40 Instructions                                                                                                          5
                                                                     • Report Utah use tax for purchases during your ﬁ scal year, 
Income from Other Countries
                                                                        using the rate chart for the calendar year in which your 
Utah residents who live and work abroad must pay Utah tax on            ﬁ scal year began.
income earned in other countries if the income is included in 
                                                                     • Calculate credits for withholding tax, pass-through entity 
federal adjusted gross income on the federal return. There is 
                                                                        withholding tax and mineral production withholding tax 
no Utah credit for taxes paid to another country. See Federal 
                                                                        based on forms W-2 and 1099 for the year in which your 
Tax Credits, below.
                                                                        ﬁ scal year began.

Foreign Nationals & Expatriates
                                                                     Amended Return
A foreign national or expatriate who meets Utah domicile and 
                                                                     To amend a previously-ﬁ led return, use the tax forms and 
residency requirements is considered a Utah resident for tax 
                                                                     instructions for the year you are amending. Get prior year 
purposes. See Utah Domicile, above.
                                                                     forms and instructions at tax.utah.gov/forms.
You must pay tax on income earned from Utah sources if that 
                                                                     Note: You cannot use TAP to ﬁ le amended returns.
income is included in your adjusted gross income on your 
federal return.                                                      Amend your return if you ﬁ nd 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 
    Injured Spouse                                                   your Utah return within 90 days of the IRS’s ﬁ nal determination.
If your spouse had outstanding Utah tax liabilities before your      See Deadlines to Claim a Refund or Credit, below.
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 How to Amend a 2022 Return
under the injured spouse provisions.                                 A.  On the top of TC-40, page 1, on the “Amended Return" 
If another state, a federal agency or another entity claimed            line, enter the code number from the following list that best 
your refund to pay a debt owed to them, contact them directly.          describes your Reason for Amending:
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)          Reason-for-Amending Codes (enter on return)
to a past-due Utah tax obligation of the other spouse.                  1  You ﬁ led an amended federal return with the IRS. 
See more information at tax.utah.gov/extension/innocent.                  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.)
  Innocent Spouse                                                       2  You made an error on your Utah return. Attach an 
If your spouse did not report income or claimed false deduc-              explanation of the error.
tions or credits and you did not receive any beneﬁ t, you may           3  Your federal return was changed by an IRS audit or 
be entitled to relief from your tax liability. See more information       adjustment and it affects your Utah return. Attach 
at tax.utah.gov/extension/innocent.                                       a copy of the IRS adjustment. 
                                                                        4  You had a net operating loss. Utah treats net oper-
    Fiscal Year Filers                                                    ating losses the same as the federal return. If any 
                                                                          part of your amended return is from a net operating 
You can be a Utah ﬁ scal year ﬁ ler only if you are a federal ﬁ scal 
                                                                          loss carryback, use code 4 and complete a Utah 
year ﬁ ler. Utah follows the same rules and guidelines for ﬁ scal 
                                                                          return for each year you are amending. Attach a 
year ﬁ lers as the IRS. See IRS Publications 17, 505 and 538.
                                                                          copy of your amended federal return, form 1040X 
Use the tax forms for the year in which your ﬁ scal year begins.          or 1045. Your documentation must clearly show the 
Prepare your federal tax return before your Utah return.                  year you experienced the loss. 
                                                                        5  Other. Attach an explanation to your return.
Special Utah Rules
• Enter your ﬁ scal year end date on TC-40, page 3, Part 2.          B.  Enter the corrected ﬁ gures on the return and/or schedules.
• Calculate your Utah taxpayer tax credit using the qualiﬁ ed        C.  Enter all other amounts as shown on your original return. 
   dependents and standard or itemized deductions from your             If you received a refund on your original return, enter the 
   ﬁ scal year federal return. Use the credit phase-out amount          amount of the previous refund on line 29 of your 2022 
   shown on the Utah return for the year in which your ﬁ scal           amended return. If you paid with the original return or 
   year began.                                                          made subsequent tax payments before ﬁ ling the amended 
                                                                        return, enter the total previous payments on line 37 of your 
• Calculate non-refundable Utah credits using amounts and               2022 amended return. Contributions on line 28 and my529 
   facts that apply to your ﬁ scal year. For example, to claim a        deposits from TC-40 page 3, Part 5 cannot be changed 
   credit for a contribution to a my529 plan, use the amount            after the original return is ﬁ led.
   contributed during your ﬁ scal year, but the maximum you 
   may take is the maximum allowed for the calendar year in          D.  Submit the amended return with all schedules, including 
   which your ﬁ scal year began.                                        copies of those schedules that did not change from the 
                                                                        original ﬁ ling.
                                                                     E. Do not submit a copy of your original return with your 
                                                                        amended return.

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2022 Utah TC-40 Instructions                                                                                                     6
                                                                Nonresidents and part-year residents with a Utah loss but no 
Federal Tax Credits
                                                                federal net operating loss can apportion their Utah tax for the 
Federal income tax credits do not have an effect on Utah  loss year to zero on Schedule TC-40B, but may not carry the 
income tax. See UC §59-10-110.                                  remaining loss forward or back to other years.
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:      Deadlines to Claim a Refund or Credit
                                                                (UC §§59-1-1410 and 59-10-529)
•  Foreign tax credit -OR- Foreign earned income exclusion
                                                                To qualify for a refund or credit, you must ﬁ le a return within:
•  Lifetime learning credit -OR- Tuition deductions
                                                                •  three years from the original return due date (plus exten-
Be aware: In these cases, if you choose to take a credit on     sions), or
your federal return instead of using an exclusion or deduction, 
                                                                •  two years from the payment date.
you lose the tax beneﬁ t on your Utah return. Do not adjust 
your federal adjusted gross income or itemized deductions  For amended returns, you must ﬁ le a claim for refund or 
on your Utah return in an effort to gain the tax advantage —  credit within:
report your adjusted gross income and itemized deductions       •  two years after you had to ﬁ le an amended Utah return 
exactly as they appear on your federal return.                  based on changes to your federal return made by the IRS, 
                                                                or
Utah Losses and Loss Carries                                    •  three years from the original due date (plus extensions) 
                                                                of the return of a loss year to report a net operating loss 
You must treat federal net operating losses on your Utah 
return in the same manner as you do on your federal return.     carryback.

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2022 Utah TC-40 Instructions 7

TC-40 - Line-by-Line Instructions

3 – Married ﬁ ling separately
TC-40, Page 1
4 – Head of household
NOTE: Enter your Social Security number, phone number,
5 – Qualifying widow(er)
and ZIP+4 as straight numbers, without brackets or hyphens/
dashes. 9 – Special Instructions for Couples (see Special
Instructions for Married Couples on page 29)
Amended Return
To amend a previously-ﬁ led return, see the instructions on Line 2. Qualifying Dependents
page 5. Enter the "reason-for-amending" code in the ﬁ eld
at the top of the return. Qualifying dependents are those you were allowed to claim
for a tax credit on federal form 1040 or 1040-SR in column
(4) of the "Dependents" section (IRC §24).
Name, Address, Social Security Number,
Residency 2a. Enter on line 2a the number of qualifying dependents age
16 or younger on Dec. 31, 2022.
Your name and Social Security number must match your Social
Security card. If ﬁ ling married jointly or separately, also enter 2b. Enter on line 2b the number of other persons not included
your spouse’s name and Social Security number. in 2a for whom you were able to claim a dependent tax
credit. You may not claim yourself or your spouse as other
Social Security Number dependents.
You must provide your Social Security number on your return. 2c. Add lines 2a and 2b.
All information on the return is protected from unauthorized
disclosure by federal and state law. Line 3. Election Campaign Fund
(UC §59-10-1311)
If you do not have a Social Security number, enter the Individual
Taxpayer Identiﬁ cation Number (ITIN) issued by the IRS. If If your Utah income tax liability on line 27 plus line 30 is $2 or
you do not have a Social Security number or an ITIN, apply more ($4 if married ﬁ ling jointly), you may contribute $2 to the
for one through the IRS, pay any tax due by the return due campaign fund for any of the qualiﬁ ed parties listed below. If
date, and ﬁ le a return once you have received your number. this is a joint return, your spouse may also contribute $2 to
the party of his or her choice. This contribution will not reduce
Residency your refund or increase the tax you owe.
Report whether you are a full-year Utah resident by marking
Y (yes) for resident or N (no) for non-resident or part-year Political Party Codes:
resident on the line to the right of your last name. If you or C = Constitution M = Independent American
your spouse answer “N,” complete and attach Schedule B,
D = Democratic R = Republican
Non or Part-year Resident Schedule. See "Resident" Deﬁ ned
on page 4. L = Libertarian U = United Utah

Foreign Address
Enter if you do not want to make a contribution.N
If your address is in a foreign country, enter the mailing ad-
dress where indicated. Enter the foreign city, state/province Line 4. Federal Adjusted Gross Income
and postal code in the City ﬁ eld. Abbreviate if necessary. Leave Enter your federal adjusted gross income (FAGI) from line 11
the State and Zip Code ﬁ elds blank. Enter only the foreign of your federal return (1040, 1040-SR, 1040NR).
country name in the "Foreign Country" ﬁ eld.
Nonresidents and part-year residents: Enter the full amount
Deceased Taxpayer of your federal adjusted gross income from your federal return
If you are ﬁ ling for a taxpayer who has died, enter the deceased (as noted above), not just your Utah income.
person's name and Social Security number and your mailing
Line 5. Additions to Income
address and telephone number. Complete TC-40, page 3, Part
1 if the taxpayer or spouse died in 2022 or 2023. Enter the total from TC-40A, Part 1.
Complete TC-40A, Part 1 if you have any of the following
Line 1. Filing Status additions to income:
If you ﬁ led federal return: • Lump sum distribution
• 1040 or 1040-SR, enter the code that matches the ﬁ ling • Medical care savings account (MSA) addback
status from your federal return.
• my529 addback
• 1040NR, enter “1” (Single), regardless of your marital status.
• Child's income excluded from parent's return
• 1040NR -AND- your ﬁ ling status is qualifying widow(er)
(QW) on your federal return, enter “5” (Qualifying Widow(er)). • Municipal bond interest
Use one of these codes for your ﬁ ling status: • Untaxed income of a resident trust
1 – Single • Untaxed income of a nonresident trust
2 – Married ﬁ ling jointly • Payroll Protection Program grant or loan addback

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2022 Utah TC-40 Instructions 8
• Equitable adjustments Line 15. Total Exemptions and Federal
• Tax paid on behalf of a pass-through entity taxpayer Deductions
Line 6. Total Income Subtract line 14 from line 13.

Add line 4 and line 5. Line 16. Initial Credit before Phase-out
Line 7. State Tax Refund Included Multiply line 15 by 6 percent (.06).

on Federal Return Line 17. Base Phase-out Amount
(UC §59-10-114(2)(c))
Enter the following base phase-out amount determined by
If you itemized your deductions on your 2021 federal form 1040 your ﬁ ling status shown on line 1.
or 1040-SR, enter the amount reported on your 2022 federal
form 1040, Schedule 1, line 1. Otherwise, leave this line blank.
Filing Status Base Amount
Line 8. Subtractions from Income Single $15,548
Married ﬁ ling jointly $31,096
Enter the total from TC-40A, Part 2. Married ﬁ ling separately $15,548
Complete TC-40A, Part 2 if you have any of the following Head of household $23,322
subtractions from income: Qualifying widow(er) $31,096
• Interest from Utah municipal bonds and U. S. Government
obligations
Line 18. Income Subject to Phase-out
• Native American income
Subtract line 17 from line 9. If the result is zero or less, enter "0".
• Railroad retirement income
• Equitable adjustments Line 19. Phase-out Amount
• Nonresident active duty military pay Multiply line 18 by 1.3 percent (.013). This is the credit phase-
• State tax refund distributed to beneﬁ ciary of trust out amount.

• Nonresident military spouse income Line 20. Taxpayer Tax Credit
• FDIC Premiums Subtract the phase-out amount on line 19 from the initial credit
• Qualiﬁ ed Retirement Plan Distributions on line 16. If the result is zero or less, enter "0".

• COVID-19 Utah Grant Funds Included in AGI Line 21. Qualiﬁ ed Exempt Taxpayers
Line 9. Utah Taxable Income/Loss If your federal adjusted gross income is less than or equal to
your federal standard deduction, you are exempt from Utah
Subtract the total of lines 7 and 8 from line 6.
income tax. For this purpose, the federal standard deduction
Line 10. Utah Tax Calculation does not include the extra deductions for age or blindness.
Multiply line 9 by 4.85 percent (.0485). If the result is zero or Complete the worksheet to see if you qualify.
less, enter "0."

Line 11. Utah Personal Exemption Qualiﬁ ed Exempt Taxpayer Worksheet (Line 21)
(UC §59-10-1018(1)(g)) 1. Enter the federal adjusted gross income
The Utah personal exemption is $1,802 per dependent you were from line 11 of your federal return 1 _________
allowed to claim on your federal return for the federal tax credit (1040, 1040-SR, 1040NR)
(IRC §24). Multiply the amount on line c in box 2 by $1,802. 2. Enter your standard deduction. 2 _________
Note: If your standard deduction was limited,
Line 12. Federal Standard or Itemized enter the amount allowed on your federal return.
Deductions Federal 1040NR ﬁ lers enter "0". Otherwise, see
the following for your ﬁ ling status:
Enter your federal standard or itemized deduction from line a. Single: Enter $12,950
12 of your federal return (1040, 1040-SR, 1040NR).
b. Head of Household: Enter $19,400
Line 13. Total Exemptions and Standard/ c. Married ﬁ ling joint: Enter $25,900
d. Married ﬁ ling separate: If your spouse did not itemize,
Itemized Deductions enter $12,950. If your spouse itemized, enter "0"
Add line 11 and line 12. e. Qualifying widow(er): Enter $25,900
3. Subtract line 2 from line 1. If the amount is
Line 14. State Income Tax Included in Itemized less than zero, enter "0". 3 _________
Deductions on Federal Schedule A
If the amount on line 3 of this worksheet is more than zero, leave
If you claimed the standard deduction on your the box on TC-40, line 21 blank and go to line 22.
federal return, leave this line blank. 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
If you took state and local income tax as an itemized deduc- enter "0" on line 22. Then complete the rest of the return.
tion on your federal return, enter that amount on line 14, up to
$10,000. Do not include any sales tax that you itemized.

- 11 -

2022 Utah TC-40 Instructions 9
Line 22. Utah Income Tax • Combat related death credit
Subtract the taxpayer tax credit on line 20 from the tax • Veteran employment credit
calculated on line 10. If the result is zero or less, enter "0". • Employing persons who are homeless credit
If you qualiﬁ ed as exempt from Utah tax (see worksheet for • Achieving a Better Life Experience (ABLE) program credit
line 21) and checked the box on line 21, enter "0". • Military survivor beneﬁ ts credit
• Special Needs Opportunity Scholarship Program credit
• Pass-through entity taxpayer income tax credit
TC-40, Page 2 Nonapportionable nonrefundable credits can
reduce your income tax to zero, but cannot
Line 23. Tax from Page 1 result in a refund.
Enter the Utah income tax from line 22 (page 1).
See instructions for TC-40A, Part 4, on page 21.
Line 24. Apportionable Nonrefundable Credits
Line 27. Subtract Line 26 from Line 25
Enter the total from TC-40A, Part 3.
If the total credits on line 26 is more than or equal to the tax
Complete TC-40A, Part 3 if you can claim any of these credits: on line 25, enter "0".
• Capital gain transactions credit
Line 28. Voluntary Contributions
• Retirement credit
• my529 credit Enter the total of your voluntary contributions from TC-40,
Part 4. The contributions will add to your tax due or reduce
• Health beneﬁ t plan credit your refund. Once made, you cannot change a contribution
• Gold and silver coin sale credit on an amended return.
• Social Security beneﬁ ts credit
Line 29. Amended Return Only -
• Military retirement credit Previous Refund
• Earned income tax credit This line is only for an amended return. Enter the total of all
refunds, credits, and offsets of state income tax received for
Apportionable nonrefundable credits can
the tax year being amended. Do not include refund interest.
reduce your income tax to zero, but cannot
result in a refund. Line 30. Recapture of Low-Income
See instructions for TC-40A, Part 3 on page 17. Housing Credit
If you claimed the Utah low-income housing credit in a previous
Line 25. Enter Tax year and then disposed of the building or an ownership interest,
Full-year residents: Subtract line 24 from line 23 and enter or if the qualiﬁ ed basis of the building has decreased, you may
the result. Do not enter an amount less than zero. Complete have to recapture the credit. See form TC-40LIC for instructions.
the rest of the return.
Line 31. Utah Use Tax
Nonresidents and part-year residents: Subtract line 24
from line 23 and enter the result on TC-40B, Non or Part-year Use tax is a tax on goods and taxable services purchased for
Resident Schedule, line 40. Do not enter an amount less than use, storage or other consumption in Utah during the taxable
zero. Complete TC-40B and enter the tax from TC-40B, line year and applies only if sales tax was not paid at the time of
41 on TC-40, line 25. Complete the rest of the return. purchase. If you purchased an item from an out-of-state seller
(including Internet, catalog, radio and TV purchases) and the
See instructions for TC-40B on page 26. seller did not collect sales tax on that purchase, you must
pay the use tax directly to the Tax Commission. If you have a
Line 26. Nonapportionable Nonrefundable Utah sales tax license/account, include the use tax on your
Credits sales tax return. If you do not have a Utah sales tax license/
Enter the total from TC-40A, Part 4. account, report the use tax on line 31 of TC-40.
Complete TC-40A, Part 4 to claim any of these credits: You may take a credit for sales or use tax paid to another state
• At-home parent credit (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
• Qualiﬁ ed sheltered workshop cash contribution credit state, complete the Use Tax Worksheet below for each state.
• Historic preservation credit Add lines 8 on all worksheets, and enter the total on line 31.
• Low-income housing credit Sales and use tax rates vary throughout Utah. Use the Use
• Credit for increasing research activities in Utah Tax Rate Chart below to get the rate for the location where
the merchandise was delivered, stored, used, or consumed.
• Carryforward of credit for machinery and equipment used Use the county tax rate if the city is not listed.
to conduct research
The tax on grocery food is 3 percent. Grocery food is food sold
• Credit for income tax paid to another state for ingestion or chewing by humans and consumed for taste or
• Live organ donation expenses credit nutrition. Grocery food does not include alcoholic beverages or
• Renewable residential energy systems credit tobacco. See Pub 25, Sales and Use Tax, for more information.

- 12 -

2022 Utah TC-40 Instructions 10
Use Tax Rate Chart (Effective Dec. 31, 2022) Line 32. Total Tax, Use Tax and Additions to Tax
.0635 Beaver County .0795 Garden City Add lines 27 through 31.
.0735 Beaver City .0725 Salt Lake County
.0610 Box Elder County .0875 Alta Line 33. Utah Income Tax Withheld
.0665 Brigham City, Perry, Willard .0835 Brighton
.0640 Mantua .0745 Murray, South Salt Lake Enter the total from form TC-40W, Part 1.
.0710 Snowville .0775 Salt Lake City, Complete TC-40W, Part 1, listing each W-2 and 1099 with
.0670 Cache County Inland Port SLC
.0695 Cache Valley Transit, Hyde .0635 San Juan County Utah withholding tax. If you have more than four withholding
Park, Lewiston, Millville .0675 Blanding, Monticello forms, use additional TC-40Ws.
.0700 Hyrum, Logan, Nibley, N. Logan, .0745 Bluff See instructions for TC-40W on page 27.
Providence, Richmond, River .0635 Sanpete County
Heights, Smithfield .0645 Centerfield, Mayfield Keep withholding forms with your records. Do not attach
.0635 Carbon County .0675 Ephraim, Fairview, Gunnison, them to your return. Processing will be delayed and we
.0645 Helper Mt. Pleasant may reject your withholding credit if you do not complete
.0675 Price .0665 Manti
.0665 Wellington .0635 Sevier County form TC-40W, Part 1 with all required information.
.0735 Daggett County .0645 Aurora, Redmond
.0845 Dutch John .0665 Monroe Line 34. Credit for Utah Income Tax Prepaid
.0715 Davis County .0675 Richfield, Salina
.0725 Bountiful, Centerville, .0715 Summit County Prepayments include payments made with form TC-546, In-
Clearfield, Farmington, .0855 Mil. Rec. Park City dividual Income Tax Prepayment Coupon, and any amount of
Kaysville, Layton, N. Salt .0905 Park City the previous year’s refund applied to your current tax liability.
Lake, S. Weber, Syracuse, .0745 Snyderville Basin Transit
W. Bountiful, Woods Cross .0660 Tooele County Line 35. Pass-through Entity Withholding
.0635 Duchesne County .0690 Erda, Grantsville, Lakepoint,
.0645 Duchesne City Lincoln, Stansbury Park Tax Credit
.0675 Roosevelt .0700 Tooele City (UC §59-10-1103)
.0635 Emery County .0645 Uintah County Enter the total from TC-40W, Part 3.
.0825 Green River .0695 Naples, Vernal
.0710 Garfield County .0715 Utah County Complete TC-40W, Part 3 if you are claiming credit for any
.0810 Boulder, Panguitch, Tropic .0725 American Fork, Cedar Hills, Utah income tax withheld or paid on your behalf by a pass-
.0830 Bryce Canyon Highland, Lehi, Lindon, Orem,
.0820 Escalante Payson, Pleasant Grove, through entity (partnership, LLC, LLP, S corporation or trust)
.0685 Grand County Provo, Santaquin, Spanish to which you belong.
.0885 Moab Fork, Springville, Vineyard
.0610 Iron County .0635 Wasatch County Keep Utah Schedule K-1 and all other related documents with
.0810 Brian Head .0665 Heber your records. Do not attach them to your Utah return. Processing
.0620 Cedar City .0745 Independence, Mil. Rec. will be delayed, and we may reject your withholding credit if you
.0610 Juab County Wasatch, Mil. Rec. Hideout do not complete TC-40W, Part 3 with all required information.
.0620 Mona .0775 Midway
.0650 Nephi .0825 Park City East See instructions for TC-40W, Part 3 on page 28.
.0645 Santaquin South .0645 Washington County
.0710 Kane County .0675 Hurricane, Ivins, La Verkin, Line 36. Mineral Production Withholding
.0820 Kanab St. George, Santa Clara,
.0810 Orderville Washington City Tax Credit
.0635 Millard County .0805 Springdale (UC §59-6-102(3))
.0645 Fillmore .0745 Virgin Enter the total of Utah mineral production withholding tax from
.0620 Morgan County .0610 Wayne County TC-675R or Utah Schedule K-1.
.0645 Morgan City .0725 Weber County
.0610 Piute County .0745 Falcon Hill Riverdale, Complete TC-40W, Part 2 if you are claiming credit for Utah
.0635 Rich County Riverdale 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 identiﬁ cation number (EIN),
2. the company's Utah mineral production withholding account
Use Tax Worksheet number, and
1. Amount of purchases (except grocery food)
subject to use tax 1 _________ 3. your share of the mineral production withholding tax.
2. Use tax rate Keep all TC-675Rs and Utah Schedule K-1(s) with your
(decimal from Use Tax Rate Chart) 2 .__ __ __ __ records. Do not attach them to your Utah return. Processing
will be delayed, and we may reject your mineral production
3. Multiply line 1 by line 2 3 _________ withholding credit if you do not complete TC-40W, Part 2 with
4. Amount of grocery food purchases all required information.
subject to use tax 4 _________
See instructions for TC-40W, Part 2 on page 28.
5. Multiply line 4 by 3% (.03) 5 _________
6. Add line 3 and line 5 6 _________ Line 37. Amended Return Only - Previous
7. Credit for sales tax paid to another state Payment
on use tax purchases 7 _________ Use this line only for an amended return. Enter the total tax
8. Use tax due (subtract line 7 from line 6) 8 _________ paid with the original return plus any later tax payments for
(If less than zero, enter "0.") the tax year being amended. Do not include on this line any
penalty, interest or fees paid on the previous return.

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2022 Utah TC-40 Instructions                                                                                     11
Line 38.  Refundable Credits                                      Mail your payment, coupon and TC-40 return to the Utah 
                                                                  State Tax Commission, 210 N 1950 W, Salt Lake City, UT 
Enter the total from TC-40A, Part 5.                              84134-0266.
Complete TC-40A, Part 5 to claim any of the following credits:    If ﬁ ling a paper return, allow at least 90 days for your 
•  Renewable commercial energy systems credit                     return to be processed.
•  Special needs adoption credit
                                                                    Payment Agreement Request
•  Agricultural off-highway gas/undyed diesel credit 
•  Farm operation hand tools credit                                       A payment agreement plan cannot be set up 
                                                                         until after the return due date and when we've 
See instructions for TC-40A, Part 5, on page 24.                         processed your return.
Line 39.  Total Withholding and Refundable                        If you cannot pay the full amount you owe, you can request 
            Credits                                               a payment plan. Go to tap.utah.gov and click "Apply for a 
                                                                  waiver or a pay plan."
Add lines 33 through 38.
                                                                  You may also call the Tax Commission at 801-297-7703 or 
Line 40.  Tax Due                                                 1-800-662-4335 ext. 7703.
If line 32 is more than line 39, subtract line 39 from line 32.  If we accept your plan request we will send you an email stat-
This is the tax you owe.                                          ing the terms and conditions of the agreement. 
                                                                  Even if we accept your request for a payment plan, we will 
Line 41.  Penalty and Interest                                    continue to assess penalties and interest on any amount not 
If you are ﬁ ling your return or paying any tax late, you may owe  paid by the return due date and we may still ﬁ le a tax lien to 
penalties and interest. Use the Penalty and Interest Calculator  secure the debt. 
at tap.utah.gov to calculate your penalty and interest, or        You may make payments prior to approval of the payment 
follow the instructions in Pub 58, Utah Interest and Penalties    plan or prior to receiving a billing notice.
(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 Line 43.  Refund
and/or interest is calculated incorrectly.
                                                                  If line 39 is more than line 32, subtract line 32 from line 39. 
  Penalties                                                       This is your refund.
You may have to pay a penalty for not ﬁ ling your return by the   Note: Your refund may be applied to any outstanding federal 
due date, not paying tax due on time, not pre-paying enough  or state debt owed.
on an extension return, and not ﬁ ling information returns or     Mail your Utah refund TC-40 return to the Utah State Tax 
supporting schedules (UC §59-1-401). The penalties are a          Commission, 210 N 1950 W, Salt Lake City, UT 84134-0260.
percentage of the unpaid tax, based on the number of days late.
                                                                  Check your Utah refund status at tap.utah.gov.
The penalty for underpaying an extension prepayment is 2 
percent of the unpaid tax per month of the extension period.        Line 44.  Voluntary Subtractions from Refund
If the return is not ﬁ led by the extension due date, failure to 
ﬁ le and pay penalties will apply as if the extension had not     If you want to deposit all or part of your refund into a my529 
been granted.                                                     account(s), or if you want to apply all or part of your refund as 
                                                                  a prepayment of your 2023 Utah income tax liability, complete 
There is no late ﬁ ling penalty (including on an amended return)  TC-40 page 3, Part 5. Enter the total from Part 5 on line 44.
if you have no tax due on the return.
                                                                  The amount on line 44 cannot be greater than the amount 
  Interest                                                        on line 43.

Interest is in addition to penalties due. Calculate interest from   Line 45.  Direct Deposit of Refund
the due date (April 18, 2023) to the date paid. The 2023 inter-
est rate is 5.0 percent.                                          If you want your refund (or remaining refund) deposited directly 
                                                                  into your checking or savings account, enter your bank or 
Line 42.  Total Due - Pay This Amount                             credit union’s routing number and your account number. Do 
                                                                  not include hyphens, spaces or special symbols.
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  See the Direct Deposit Example (below) to ﬁ nd the routing 
return and include a TC-547 coupon with your payment.             and account numbers on your check. Your ﬁ nancial institution 
                                                                  can also provide this information.
  Payment Options                                                 If we cannot direct deposit your refund we will mail you a 
You may pay your tax online with your credit card or with an  refund check to the address on your return.
electronic check (ACH debit). Online payments may include 
a service fee. Follow the instructions at tap.utah.gov.
                                                                  Completing the Return
You may also mail your check or money order payable to the 
"Utah State Tax Commission" with your return. Write your           Signature
daytime phone number and "2022 TC-40" on your check. Do 
not staple your check to your return. Remove any check stub       You must sign your return. If ﬁ ling a joint return, both you and 
before sending. Do not mail cash with your return. The Tax        your spouse must sign. Not signing the return will delay your 
Commission is not liable for cash lost in the mail. Include the   refund.
TC-547 coupon with your payment.

- 14 -

2022 Utah TC-40 Instructions                                                                                                                             12
                                              Direct Deposit Example for Line 45

                    JOHNJJ. TAXPAYEROHN J. TAXPAYER
                    MARY S. TAXPAYERMARY S. TAXPAYER                                                                      1234
                    900 N 500 W900 N 500 W
                    My Town, UT 84000My Town, UT 84000
                    PAYTOTHEAYP      TO THE
                    ORDER OFORDER OF                                                                 $
                                                                                                      DOLLARS
                    MYM  TOWN BANKY TOWN BANK
                    MyMy Town,Town, UTUT 8400084000   RRoutingouting  AAccountccount
                                                      numbernumber    numbernumber          DoDnot includeo not include
                                                                                          the check numberthe check number
                    FOR

                    250250025  0 00009876543  1 234

                   Routing number                                   Account number                                        Enter "X" for bank account type
                   2 5 0 2 5 0 0 2 5                                0 0 0 0 0       9 8 7 6 5 4 3                         Checking X Savings

  Signature for Deceased                                                           Paid Preparer Requirements
If your spouse died in 2022 or 2023 before ﬁ ling your return  A paid preparer must enter his or her name, address, and 
and you are ﬁ ling a joint return, write “DECEASED” in the  PTIN in the section below the taxpayer's signature.
signature block for your spouse. See more on page 13. If 
you are not a surviving spouse and are claiming a refund for                       Preparer Electronic Filing Requirements
the deceased taxpayer, sign the return and attach form TC-131.                     (UC §59-10-514.1)
                                                                                   If a preparer (or two or more preparers afﬁ liated together in 
   Third Party Designee
                                                                                   the same establishment) prepared over 100 returns in a prior 
If you want a friend, family member or other person to discuss                     calendar year, the preparer(s) must submit all of their Utah 
your return with the Tax Commission, enter their name and                          individual income tax returns electronically. Exceptions apply 
phone number in the Third Party Designee                            area (page 2   for taxpayers who choose not to ﬁ le electronically and for un-
of your return). Also, enter a number (up to ﬁ ve digits) as a                     due hardship on the preparer in conforming to this provision 
personal identiﬁ cation number (PIN). If you want the paid                         (see form TC-831).
preparer who signed your return as the third party designee, 
enter "Preparer" in the designee's name area.
                                                                                   Preparer Penalties
If you ﬁ ll in the Third Party Designee               area, you (and your          (UC §§59-1-401(11)-(12))
spouse if ﬁ ling a joint return) authorize the Tax Commission 
                                                                                   The person who prepares, presents, procures, advises, aids, 
to call the designee with questions that may arise while 
                                                                                   assists, or counsels another on a return, afﬁ davit, claim, or 
processing your return. You also authorize the designee to:
                                                                                   similar document administered by the Tax Commission, and 
1.  give the Tax Commission any missing information from  who knows or has reason to believe it may understate a tax, 
   your return;                                                                    fee or charge, is subject to both a civil penalty ($500 per 
2.  call the Tax Commission for information about the process-                     document) and criminal penalties (second degree felony with 
   ing of your return or the status of your refund or payment(s);                  a ﬁ ne from $1,500 to $25,000).

3.  receive copies of notices or transcripts related to your                       Tax Due
   return, upon request; and
                                                                                   If you owe tax and do not pay electronically, submit form 
4.  respond to certain Tax Commission notices about math                           TC-547 and your check or money order with your return. See 
   errors, offsets and return preparation.                                         form TC-547 on the last page of these instructions. 
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                           FYI: IRS
authorization automatically ends on the due date for ﬁ ling your                    All information on your return is compared to infor-
next year's tax return (without regard to extensions).                              mation ﬁ led with the IRS.
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.

- 15 -

2022 Utah TC-40 Instructions                                                                                                      13

                                                                         Codes for Contributions
     TC-40, Page 3
                                                                         02  Pamela Atkinson Homeless Account
Submit TC-40, page 3 ONLY if you have entered information                03  Kurt Oscarson Children's Organ Transplant Account
on the form. Do NOT submit TC-40, page 3 if it is blank.                 05  School District and Nonproﬁ t School Dist. Foundation
                                                                         15  Clean Air Fund
                                                                         16  Governor's Suicide Prevention Fund
  Part 1 – Deceased Taxpayer Information
A return must be ﬁ led for a deceased person who would have       See below for an explanation of each contribution.
been required to ﬁ le an income tax return. The personal rep-
resentative, executor, administrator, legal representative, or    (02)  Pamela Atkinson Homeless Account
surviving spouse must sign and ﬁ le the ﬁ nal return and any          (UC §59-10-1306)
other returns still due.                                          Contributions help fund services and programs to help Utahns 
If you are ﬁ ling the deceased taxpayer’s return as single, mar-  become self-sufﬁ cient.
ried separate, head of household, or qualifying widow(er), and    For more information, contact:
they died in 2022 or 2023 before ﬁ ling the tax return, enter      Department of Workforce Services
the taxpayer’s date of death (mm/dd/yy) on the ﬁ rst line of 
                                                                   PO Box 45249
TC-40, page 3, Part 1.
                                                                   Salt Lake City, UT 84145-0249
If you are the surviving spouse ﬁ ling a joint return with the     jobs.utah.gov/htf/index.html
taxpayer who died in 2022 or 2023 before ﬁ ling the tax return, 
enter the deceased taxpayer’s date of death (mm/dd/yy) on         (03)  Kurt Oscarson Children’s Organ Transplant 
TC-40, page 3, Part 1:                                                Account
                                                                      (UC §59-10-1308)
1.  Line 1 if the deceased person was the primary taxpayer 
   shown on TC-40, page 1; or                                     Contributions provide ﬁ nancial help to families of children 
2.  Line 2 if the deceased person was the spouse shown on         needing an organ transplant.
   TC-40, page 1.                                                 For more information, contact:
Write “DECEASED” in the signature block on TC-40, page 2           Kurt Oscarson Children’s Organ Transplant Fund
for the deceased taxpayer and sign the return.                     288 N 1460 W 
                                                                   PO Box 144610
If you are not a surviving spouse and are claiming a refund for 
                                                                   Salt Lake City, UT 84114-4610
the deceased taxpayer, enter an "X" on TC-40 page 3, Part 1. 
Sign the return and attach form TC-131, Statement of Person        385-222-5401
Claiming Refund Due a Deceased Taxpayer.                           health.utah.gov/cshcn/programs/kocotf.html
                                                                  (05)  School District and Nonproﬁ t School District 
                                                                      Foundation
    Part 2 – Fiscal Year End Date                                    (UC §59-10-1307)
Leave this ﬁ eld blank if you are a calendar year ﬁ ler (your tax Contributions help fund private, nonproﬁ t school district 
year ends on December 31).                                        foundations that promote the following: partnership activities 
If you ﬁ le your return on a ﬁ scal year basis (a 12-month period  between schools and communities; charitable giving activities 
ending on the last day of any month except December), enter  to speciﬁ c educational programs; and opportunities for 
your ﬁ scal year-end date (two-digit month and two-digit year).   scientiﬁ c, educational, literary, and improvement objectives. 
See Fiscal Year Filers on page 5.                                 Your contribution goes to the school district if there is no 
                                                                  nonproﬁ t foundation. Enter a code for the school district/
                                                                  foundation (from the list below) in the SCHOOL DIST. CODE        
    Part 3 – Federal Form 8886                                   box to the right of the amount.
If you ﬁ led federal form 8886,   Reportable Transaction 
Disclosure Statement, with the IRS, enter an "X" in Part 3.        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
     Part 4 – Voluntary Contributions                             03 Box Elder    13 Iron      24 Ogden       35 Tooele 
                                                                   04 Cache        14 Jordan    25 Park City   36 Uintah
You may contribute to any of the following approved causes.        42 Canyons      15 Juab      26 Piute       41 Utah Assistive
Contributions will add to your tax due or reduce your refund.      05 Carbon       16 Kane      27 Provo          Technology
Once made, you cannot change a contribution on an amended          06 Daggett      17 Logan     28 Rich        37 Wasatch
return.                                                            07 Davis        18 Millard   29 Salt Lake   38 Washington
Leave the entire Part 4 blank if you are not contributing to       08 Duchesne     19 Morgan    30 San Juan    39 Wayne
                                                                   09 Emery        20 Murray    31 Sevier      40 Weber
any of the accounts.                                               10 Garﬁ eld     21 Nebo      32 S. Sanpete 
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.

- 16 -

2022 Utah TC-40 Instructions                                                                                              14
  (15)  Clean Air Fund                                            If you change your mind, you must mail a written request to:
 (UC §59-10-1319)                                                  Technical Research Unit
Contributions are disbursed to the Utah Division of Air Qual-      Utah State Tax Commission
ity to fund:                                                       210 N 1950 W
                                                                   Salt Lake City, UT 84134-7000
1.  grants to individuals or organizations in Utah for activities 
 to improve Utah air quality; or                                  Total
2.  public educational programs about the importance of air       Add the two amounts and enter the total here and on TC-40, 
 quality for the health, well-being and livelihood of Utah        page 2, line 44.
 residents.
                                                                  Note: This amount may not be greater than the amount on 
For more information, contact:                                    line 43.
 Utah Division of Air Quality                                     We will refund any amount left over, unless you have other 
 Department of Environmental Quality                              outstanding government obligations.
 PO Box 144820
 Salt Lake City, UT 84114-4820
 801-536-4019                                                      Part 6 – Direct Deposit to Foreign Account
  (16)  Governor’s Suicide Prevention Fund                        Enter "X" if you requested direct deposit on TC-40, page 2, 
 (UC §59-10-1320)                                                 and you want your direct deposit to go to an account outside 
                                                                  of the United States or its territories. We cannot transfer funds 
Contributions fund mental health crisis response improve-         outside of the United States, so if you check this box Utah will 
ments, suicide risk factor reductions and protection factors      send you your refund as a check.
associated with suicide reduction.
For more information, contact:
 Utah Department of Health & Human Services                           Part 7 – Property Owner’s Residential
 Ofﬁ ce of Substance Use and Mental Health                                Exemption Termination Declaration
 288 N 1460 W                                                     You must notify the county when you have a primary residential 
 Salt Lake City, UT 84116                                         property on which you have claimed the homeowner’s exemp-
 801-538-3939                                                     tion and to which you are no longer entitled. You must also 
                                                                  report on your Utah income tax return that you no longer qualify 
                                                                  for the homeowner’s exemption on your primary residence.
     Part 5 – Voluntary Subtractions from Refund
                                                                  Note: Do not complete Part 7 if you change your primary 
  1. my529                                                        residence and were entitled to claim the homeowner’s ex-
(UC §59-10-1313)                                                  emption on your former residence and are entitled to claim 
                                                                  the homeowner’s exemption on your new residence. If you 
You may contribute all or part of your refund to your Utah 
my529 individual account(s) by entering the amount you want       are unsure about your homeowner’s exemption qualiﬁ cation, 
deposited. The deposit will be sent to my529 with your name,      contact the county assessor’s ofﬁ ce.
address and Social Security number as identiﬁ cation.             Enter "X" in Part 7 if you no longer are entitled to the home-
my529 will deposit your refund into your my529 account(s). If     owner’s exemption, and enter the code from the chart below 
you have multiple my529 individual accounts under your Social     for the county in which the property is located.
Security number, your refund will be divided equally among all 
your individual accounts. Both Social Security numbers from             County Codes
a joint return will be matched to existing my529 individual             01 Beaver    11 Iron           21 Sevier
accounts for dividing the refund.                                       02 Box Elder 12 Juab           22 Summit
If you do not have a my529 individual account, my529 will               03 Cache     13 Kane           23 Tooele 
send you information to open an account. If you do not open             04   Carbon  14 Millard        24 Uintah
an account within the designated time frame, your refund will           05 Daggett   15 Morgan         25 Utah
be returned to you by my529 without interest or earnings.               06   Davis   16 Piute          26 Wasatch
                                                                        07 Duchesne  17 Rich           27 Washington
Note: Your refund will not be contributed to your my529                 08 Emery     18 Salt Lake      28 Wayne
individual account until your return has completed process-             09 Garﬁ eld  19 San Juan       29 Weber
ing, which may take up to 90 days. Any outstanding federal              10 Grand     20 Sanpete
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.                                             Mailing Your Return
For more information about my529 accounts, call                   Mail your return and any payment to the address shown at 
1-800-418-2551, or visit my529.org.                               the bottom of TC-40, page 3.

2. Refund Applied To 2023 Taxes 
You may apply all or part of your refund as a prepayment for 
your 2023 Utah income tax liability. Enter the amount of refund 
you want applied to your 2023 tax on this line.

- 17 -

2022 Utah TC-40 Instructions                                                                                                      15

   TC-40A - Supplemental Schedule Instructions

Use TC-40A to enter ﬁ ve categories of items affecting your          (54) my529 Addback
Utah individual income tax return:                                 (UC §59-10-114(1)(d))
  Part 1 - Additions to Income (added to federal income)          If you withdrew an amount from a Utah my529 account but did 
    Part 2 - Subtractions from Income (subtracted from federal    not use it for qualiﬁ ed education expenses, and the withdrawal 
  income)                                                          did not meet an exception under IRC §529(c) or §530(d), enter 
                                                                   that amount to the extent the amount was deducted or used 
    Part 3 - Apportionable Nonrefundable Credits (apportioned     in calculating the my529 credit on your current or a previously 
  for non or part-year residents)                                  ﬁ led Utah tax return. If you are a my529 account owner, you 
    Part 4 - Nonapportionable Nonrefundable Credits               will receive form TC-675H, my529 Tax Statement for Contribu-
    Part 5 - Refundable Credits                                   tions, Withdrawals, and Transfers from my529. Keep this form 
                                                                   with your records. If you have any questions about my529 
                                                                   accounts, call my529 at 1-800-418-2551, or visit my529.org.
  Part 1 – Additions to Income
                                                                     (56)  Child's Income Excluded from Parent's Return
Enter the following additions to income that apply. Attach         (UC §59-10-114(1)(b))
TC-40A to your Utah return.
                                                                   If you are a parent who reported a child's interest and divi-
Write the  code and amount of each addition to income in           dends on your federal return, you must add any child's income 
Part 1. Total the amounts and carry the total to TC-40, line 5.    excluded from your income to your Utah return. Use the fol-
                                                                   lowing worksheet to calculate the addback:
     Codes for Additions to Income, TC-40A, Part 1
     51    Lump sum distribution
     53    Medical care savings account (MSA) addback                                  Worksheet
     54    my529 addback                                           1.  Enter the lesser of federal form 8814, 
     56    Child's income excluded from parent's return              line 4 or line 5                                 1  _________
     57    Municipal bond interest
     60    Untaxed income of a resident trust                      2.  Federal amount not taxed                       2 $1,150
     61    Untaxed income of a nonresident trust                   3.  Subtract line 2 from line 1. If less than zero,
     67    Tax paid on behalf of a pass-through entity               enter "0." This is the addition to Utah income.  3  _________
           taxpayer
     68    Payroll Protection Program grant or loan addback
     69    Equitable adjustments                                   If you reported income for more than one child, complete 
                                                                   the calculation above separately for each child using their 
Each addition to income is explained below.                        respective federal form 8814. Total the amounts from line 3 
                                                                   above for each child and enter the amount on TC-40A, Part 
  (51)  Lump Sum Distribution                                      1, using code 56.
     (UC §59-10-114(1)(a))
                                                                       (57)  Municipal Bond Interest
            This addition to income only applies if you ﬁ led      (UC §59-10-114(1)(e))
           form 4972 with your federal return.                     Enter interest from certain bonds, notes and other evidences 
If you received a lump sum distribution and ﬁ led federal form     of indebtedness issued by non-federal government entities out-
4972, enter the total of the amounts shown on Part II, line 6      side Utah (municipal bonds) acquired after Jan. 1, 2003, if the 
and on Part III, line 10. Keep a copy of form 4972 and any         interest is not included in your federal adjusted gross income. 
1099-R forms showing the distribution with your records.           Do not enter interest earned on non-Utah municipal bonds if 
                                                                   the issuer does not impose an income tax on bonds issued 
Shared Distributions: If you shared a lump sum distribution  by Utah, or the issuing state does not impose an income tax. 
with others, multiply the amount on line 10 of federal form 4972 
by the distribution percentage shown in box 9a on your form          (60)  Untaxed Income of a Resident Trust
1099-R, then add the amount from form 4972, Part II, line 6.       (UC §59-10-114(1)(f))
                                                                   Enter any distribution received by a Utah resident beneﬁ ciary 
  (53)  Medical Care Savings Account (MSA) Addback 
     (UC §59-10-114(1)(c))                                         of a resident trust if the income was taxed at the trust level 
                                                                   for federal tax purposes, but not taxed at the trust level for 
If you are an account holder who contributes to an MSA, the  Utah tax purposes.
account administrator will send you form TC-675M, Statement 
of Withholding for Utah Medical Savings Account.         Enter the   (61)  Untaxed Income of a Nonresident Trust
sum from TC-675M, lines 8 and 9, only up to the amount             (UC §59-10-114(1)(g))
deducted or used in calculating the MSA credit on your cur-        Enter any distribution received by a Utah resident beneﬁ ciary 
rent or previously ﬁ led Utah tax return. Keep form TC-675M        of a nonresident trust of undistributed distributable net income 
with your records.                                                 realized by the trust, if the income was taxed at the trust level 
                                                                   for federal tax purposes but not taxed at the trust level by any 
                                                                   state. Undistributed distributable net income is considered to 
                                                                   be distributed from the most recently accumulated undistrib-
                                                                   uted distributable net income.

- 18 -

2022 Utah TC-40 Instructions 16
(67) Tax Paid on Behalf of a Pass-through Entity • Some municipal bond interest is included in federal ad-
Taxpayer justed gross income, (e.g., Build America Bonds, etc.).
(UC §59-10-114(1)(i) and (j)) In these cases, deduct Utah municipal bond interest from
Utah taxable income. Enter the non-taxable subtraction
Enter the total tax paid on your behalf by a pass-through entity
on TC-40A, Part 2, using code 71.
during the tax year to:
1. Utah under §59-10-1403.2(2), and Keep all records and documentation to support this subtraction.
2. any other state that imposes a tax similar to the tax de- U.S. Government Obligations
scribed in §59-10-1403.2(2).
Interest earned on U.S. Government obligations is exempt
(68) Payroll Protection Program Grant or Loan from Utah income tax. These obligations include:
Addback • Treasury bills
(UC §59-10-103(1)(a)(ii))
• Treasury notes
If you received a COVID-19 Payroll Protection Program (PPP) • E, EE, H, HH, and I bonds
grant or loan, enter any amount that:
The following income is NOT exempt from Utah income tax:
1. was forgiven during the 2022 tax year,
• Interest or dividends from Federal National Mortgage
2. is exempt from federal income tax, and
Association (FNMA) and Government National Mortgage
3. you used for expenses that you deducted on your federal Association (GNMA).
tax return.
• Interest on IRS or other federal agency refunds.
If you own an interest in an LLC, partnership, S-corporation
The following conditions determine if the instrument qualiﬁ es
or trust that received a PPP grant or loan meeting these re-
as a U.S. Government obligation (see U.S. Supreme Court
quirements, include your distributed share on this line. (See
decision, Smith vs. Davis, 323 U.S. 111 (1944)). The instru-
the "Other Income" line of Utah Schedule K-1 received from
ment must:
the LLC, partnership, S-corporation or trust.)
1. be a written document,
(69) Equitable Adjustments
2. bear interest,
(UC §59-10-115(2))
3. contain a binding promise by the U.S. Government to pay
Enter any qualiﬁ ed equitable adjustment needed to prevent a speciﬁ c sum on a speciﬁ c date, and
receiving a double tax beneﬁ t.
4. have congressional authorization to pledge the full faith
and credit of the United States in support of the promise
 Part 2 – Subtractions from Income to pay.
Enter the following subtractions from income that apply. Attach You may only deduct interest or dividend income from U.S.
TC-40A to your Utah return. Government obligations included in your federal adjusted
gross income. Before entering an amount, subtract any re-
Write the code and amount of each subtraction from income
lated interest expense on money borrowed to purchase the
in Part 2. Total the amounts and carry the total to TC-40, line 8.
obligation or security.
See Pub 33, Interest from U.S. Government Obligations, at
Codes for Subtractions from Income, TC-40A, Part 2
tax.utah.gov/forms.
71 Interest from Utah municipal bonds and U. S. gov-
ernment obligations Keep all records, forms and worksheets to support this subtraction.
77 Native American income
78 Railroad retirement income (77) Native American Income
79 Equitable adjustments (UC §59-10-114(2)(b) and (e))
82 Nonresident active duty military pay Some income of Utah Native Americans is exempt from Utah
85 State tax refund distributed to beneﬁ ciary of trust income tax. To qualify, you must:
88 Nonresident military spouse income
89 FDIC premiums 1. be an enrolled member of a Native American tribe in Utah,
90 Qualiﬁ ed retirement plan distributions 2. live on your tribe’s reservation, and
SA COVID-19 Utah grant funds included in AGI
3. earn the income on your tribe’s reservation (for active duty
military income, see Pub 57).
Each subtraction from income is explained below. Also, enrolled members of the Ute tribe who work on the
Uintah and Ouray Reservation and live on land removed from
(71) Interest from Utah Municipal Bonds and that reservation under Hagen vs. Utah (510 U.S. 399 (1994))
U. S. Government Obligations are exempt from Utah income tax on income earned on the
(UC §59-10-114(2)(a) and (f)) reservation.
Utah Municipal Bonds Enter the exempt income included in your federal total income
on TC-40A, Part 2, using code 77. Enter your enrollment/cen-
Interest earned on Utah municipal bonds is exempt from Utah sus number and your Nation/Tribe Code from the following list:
income tax.
• Municipal bond interest is usually excluded from federal
adjusted gross income. In these cases, do not subtract
municipal bond interest.

- 19 -

2022 Utah TC-40 Instructions 17
Enter the total income of the nonresident spouse on TC-40A,
Nation/Tribe Code
Part 2, using code 88.
1 Confederated Tribes of the Goshute Reservation
2 Navajo Nation Reservation When completing TC-40B, deduct only the Utah income of
3 Paiute Indian Tribe of Utah the nonresident spouse in Column A, line 31.
4 Skull Valley Band of Goshute Indians
5 Ute Indian Tribe See Pub 57, Military Personnel Instructions.
6 Other tribe (89) FDIC Premiums
(UC §59-10-114(2)(i))
Keep all records and documents to support this subtraction. You may subtract from income FDIC premiums that were not
allowed as a deduction on your federal return under IRC 162(r).
(78) Railroad Retirement Income
(UC §59-10-114(2)(d)) (90) Qualiﬁ ed Retirement Plan Distributions
Federal law does not permit states to tax railroad retirement, (UC §59-10-114.1)
disability income, unemployment income, and sickness ben- Enter the amount of any distribution from a qualiﬁ ed IRC
eﬁ ts received from the Railroad Retirement Board and reported Section 401(a) retirement plan that is included in your federal
on form RRB-1099. adjusted gross income if, in the year it was paid into the plan,
Railroad retirement pensions are deductible only if taxed on the amount was:
the federal return. If you received pension payments, disability 1. not included in your federal adjusted gross income; and
income or unemployment payments under the Railroad Re- 2. taxed by another state, the District of Columbia, the United
tirement Act and report all or part of the amount received as States or a U.S. possession.
income on federal form 1040 or 1040-SR, lines 5b and/or 6b,
you may deduct that amount from Utah income. If amounts (SA) COVID-19 Utah Grant Funds Included in AGI
from sources other than railroad retirement are included on (UC §59-10-114(2)(j))
these lines on your federal return, only deduct the amount of Enter the amount of any federally-funded COVID-19 grant
railroad retirement reported on these lines. funds or forgiven loans received from Utah or a local Utah
(79) Equitable Adjustments government that are included in adjusted income on this return.
(UC §59-10-115(2))
Enter any qualiﬁ ed equitable adjustment needed to prevent  Part 3 – Apportionable Nonrefundable
paying double tax. Attach an explanation. Credits
Do not use this subtraction to deduct the income Apportionable nonrefundable credits can reduce your income tax
of a nonresident spouse. File TC-40B, Non to zero, but any credit greater than the tax will not be refunded.
or Part-year Resident Schedule. See TC-40B Enter the following apportionable nonrefundable credits (cred-
instructions on page 26. its that must be apportioned for nonresidents and part-year
residents) that apply. Attach TC-40A to your Utah return.
(82) Nonresident Active Duty Military Pay
(50 USC §4001) Write the code and amount of each apportionable nonrefund-
able credit in Part 3. Add the amounts and carry the total to
Nonresident service members do not pay Utah income tax TC-40, line 24.
on active duty military pay. Deduct the amount of active duty
military pay included in your federal adjusted gross income
on TC-40A, Part 2, using code 82. Codes for Apportionable Nonrefundable Credits,
TC-40A Part 3
See instructions for TC-40B and Pub 57, Military Personnel 04 Capital gain transactions credit
Instructions. 18 Retirement credit
20 my529 credit
(85) State Tax Refund Distributed to Beneﬁ ciary of 23 Health beneﬁ t plan credit
Trust 26 Gold and silver coin sale credit
(UC §59-10-114(2)(c)) AH Social Security beneﬁ ts credit
Enter any state tax refund distributed to you by a resident AJ Military retirement credit
trust if the refund was used to compute federal income of the AM Earned income tax credit
resident trust for the year.
(88) Nonresident Military Spouse Income
(50 USC §4001) Keep all related documents with your records. You may have
to provide this information later to prove a credit claimed on
All income of a service member’s nonresident spouse is ex- your return.
empt from Utah tax ONLY IF:
Each apportionable nonrefundable credit is explained below.
1. the spouse and the service member are residents of the
same state outside Utah, (04) Capital Gain Transactions Credit
2. the service member is in Utah under military orders, and (UC §59-10-1022)
3. the spouse is in Utah solely to be with the service member. You may claim a credit for the short-term and long-term capital
gain on a transaction if:
1. the transaction occurs on or after Jan. 1, 2008;

- 20 -

2022 Utah TC-40 Instructions 18
2. at least 70 percent of the gross proceeds of the transaction Because the maximum amount of this credit is
are used to buy stock in a qualiﬁ ed Utah small business $450 per individual, you (and/or your spouse)
corporation within 12 months from when the capital gain may qualify for a larger credit by taking the
transaction occurred; and Social Security Beneﬁ ts Credit (code AH) or
3. you did not have an ownership interest in the qualiﬁ ed Utah the Military Retirement Credit (code (AJ). See
small business corporation at the time of investment. below.
Note: You may not carry forward or back any retirement credit
that is more than your tax liability.
Calculation of Capital Gain Transactions Credit
1. Eligible capital gain 1 _________ (20) my529 Credit
2. Multiply line 1 by 4.85% (.0485). This is your credit. 2 _________ (UC §59-10-1017)
Enter this amount on TC-40A, Part 3, using code 04. If a qualiﬁ ed contribution was made to your Utah my529 ac-
count, you may claim a nonrefundable credit. To qualify, the
contribution must be made during the taxable year and must
There is no form for this credit. Keep all documents with your not have been deducted on your federal return.
records. If you are a my529 account owner, you will receive form
Note: You may not carry forward or back any credit that is TC-675H, my529 Tax Statement for Contributions, Withdraw-
more than your tax liability. als, and Transfers, from my529. If your ﬁ ling status is single,
head of household, married ﬁ ling separate or qualifying
( 18) Retirement Credit widow(er), enter on TC-40A, Part 3, the amount from TC-
(UC §59-10-1019) 675H, box 1A. If your ﬁ ling status is married ﬁ ling joint, enter
If you (and/or your spouse, if ﬁ ling jointly) were born on or the amount from TC-675H, box 1B. Use code 20.
before Dec. 31, 1952, you may take a retirement credit of up If you are a grantor trust and you receive more than one
to $450. Complete the Retirement Credit Worksheet, below, TC-675H for the same beneﬁ ciary, contact my529 for instruc-
to calculate the credit. tions to correctly calculate the credit.
You may not claim this credit if you (or your spouse, if ﬁ ling Keep form TC-675H with your records to provide the Tax Com-
jointly) claim either the Social Security Beneﬁ ts Credit (code mission upon request. If you have any questions about my529
AH) or the Military Retirement Credit (code AJ). accounts, call my529 at 1-800-418-2551, or visitmy529.org.
Note: You may not carry forward or back any credit that is
more than your tax liability.
Retirement Credit Worksheet
1. If only you or only your spouse is taking (23) Health Beneﬁ t Plan Credit
this credit, enter 450. (UC §59-10-1023)
If both you and your spouse are taking
this credit, enter 900. 1 _________ Amounts not included in your federal taxable
2. Enter the amount from TC-40, line 6 income and amounts used to claim a federal
(Total income) 2 _________ credit cannot be used for this credit.
3. Enter municipal bond interest from You may claim this credit if you purchased your own health
TC-40, Schedule A, Part 1, code 57 3 _________ insurance and were not eligible to participate in a health
4. Line 2 minus line 3 4 _________ beneﬁ t plan maintained and funded through an employer or
5. Enter tax exempt interest from federal former employer. You do not qualify for this credit if you (or
form 1040 or 1040-SR, line 2a 5 _________ your spouse, if ﬁ ling a joint return) had the option to get health
insurance through an employer or former employer, even if
6. Modiﬁ ed Adjusted Gross Income 6 _________ you chose not to use the employer’s plan.
Add lines 4 and 5
7. Enter: 7 _________ Deﬁ nition
a. Married ﬁ ling separately: $16,000 A health beneﬁ t plan is a policy, contract or agreement offered
b. Married ﬁ ling federal return 1040NR: $16,000 by a carrier to pay for or reimburse health care costs.
c. Married ﬁ ling joint: $32,000
d. Single: $25,000 Health beneﬁ t plans do not include:
e. Qualiﬁ ed widow(er) or head of household: $32,000 • accident and disability income insurance;
8. Line 6 minus line 7 (not less than zero) 8 _________ • liability and supplemental liability insurance;
9. Multiply line 8 by 0.025 9 _________ • workers compensation insurance;
10. Retirement Credit 10 _________ • automobile medical insurance;
Subtract line 9 from line 1 (not less than zero). • credit-only insurance;
If you (and/or your spouse) claim this credit, enter the • on-site medical coverage;
total amount on TC-40A, Part 3, using code 18. Also
enter your (and/or your spouse’s) birthdate(s). • insurance where health care is not the main beneﬁ t;
• separate dental, vision, hearing, long-term care or home
health plans;
• insurance for a speciﬁ c illness or disease;

- 21 -

2022 Utah TC-40 Instructions 19
• ﬁ xed indemnity insurance; There is no form for this credit. Keep all related documents
• Medicare supplemental insurance; with your records.
• self-insurance; or
• other similar coverage. Calculation of Health Beneﬁ t Plan Credit
1. Amount paid for health beneﬁ t plan in 2022 1 _________
Excluded Amounts
2. Enter your excess advance premium tax
You must exclude the following amounts when calculating credit repayment from federal form 1040, 2 _________ *
the credit: Schedule 2, line 2
• Amounts used to calculate a federal Health Coverage Tax 3. Add line 1 and line 2 3 _________
Credit (HCTC) for Trade Adjustment Assistance (TAA) 4. Enter your net premium tax credit from
recipients, alternate TAA recipients or Pension Beneﬁ t federal form 1040, Schedule 3, line 9 4 _________ *
Guaranty Corporation (PBGC) pension recipients (IRC 5. Subtract line 4 from line 3 5 _________
Section 35).
6. Excluded amount (see instructions, above) 6 _________
• Payments into or for an Archer Medical Savings Account
(MSA), Health Savings Account (HSA), Health Flexible 7. Subtract line 6 from line 5
Spending Accounts (FSA) or Health Reimbursement Ar- (if less than zero, enter “0”) 7 _________
rangement (HRA) (IRC Section 106). 8. Multiply line 7 by 4.85% (.0485) 8 _________
• Pre-tax employer contributions to cafeteria or employer 9. Enter maximum credit allowed per return: 9 _________
plans covering employees who may choose among two $300 for single taxpayer with no dependents
or more cash and qualiﬁ ed beneﬁ ts (IRC Section 125). $600 for married ﬁ ling jointly with no dependents
$900 for all taxpayers with dependents
• Trade or business expenses for self-employed persons up
to 100 percent of premiums paid but not more than your 10. Enter the lesser of line 8 or line 9.
This is your credit. 10 _________
net business income (under IRC Section 162).
Enter this amount on TC-40A, Part 3, using code 23.
• Amounts deducted on federal Schedule A (IRC section
213). *Enter an amount on line 2 or line 4 only if you claimed the
Health Beneﬁ t Credit on your 2021 Utah return.
• Amounts paid on your behalf by a third party, such as
government subsidies through Medicaid.
• Payments for Medicare supplemental plans (Medigap). Note: You may not carry forward or back any credit that is
• Fees or co-pays for Children’s Health Insurance Program more than your tax liability
(CHIP) and Primary Care Network (PCN) programs run
(26) Gold and Silver Coin Sale Credit
by the Utah Department of Health, or similar programs run
(UC §59-10-1028)
by other states.
Capital gains recognized on the sale or exchange of gold
Included Amounts and silver coins issued by the United States government and
You may include the following amounts when calculating the reported on a federal individual income tax return are eligible
credit: for an apportionable nonrefundable credit against Utah tax.
• Payments for a health beneﬁ t plan through an Affordable You may also include any gold or silver coin or bullion, other
Care Act (ACA) marketplace. You may also include any than that issued by the United States, if a court of competent
extra amounts you had to pay for the plan on your federal jurisdiction issues a ﬁ nal, unappealable judgment or order
income tax return, but you must subtract any amounts determining that Utah may recognize the gold or silver coin
refunded to you on your federal tax return. or bullion as legal tender in the state, or Congress enacts
legislation expressly providing that such coin or bullion is
• Medicare Plan A premiums, if you are required to pay them legal tender.
(most people are not).
To qualify for the credit, all of the following conditions must
• Medicare Plan B premiums, even if the payments are
be met:
deducted from your social security beneﬁ ts.
1. The capital gain transaction must be for the sale or exchange
• Payments for healthcare plans offered by private insurance
of gold or silver coin issued by the federal government for
carriers approved by Medicare (Medicare Plan C, Medicare
another form of legal tender,
Advantage).
2. the capital gain transaction must result in a short-term or
• Payments for Medicare Plan D (drug) plans offered by
long-term capital gain (deﬁ ned in IRC §1222) that is re-
private insurance carriers and approved by Medicare.
ported on Schedule D of your federal individual or ﬁ duciary
• Payments for a health beneﬁ t plan connected to Medicaid. return,
Do not include amounts paid by Medicaid.
3. any eligible capital gain must ﬁ rst be offset by any capital
• Payments through COBRA for a former employer’s insur- loss recognized for the year for federal purposes from the
ance plan. sale of gold and/or silver coin, and
Credit Calculation 4. the transaction must be made during the taxable year.
Use the worksheet below to calculate the credit. For more information, see UC Title 59, Chapter 1, Part 15,
Specie Legal Tender Act.

- 22 -

2022 Utah TC-40 Instructions 20
Note: You may not carry forward or back any credit that is
Calculation of Gold and Silver Coin Sale Credit more than your tax liability.
1. Capital gains on all sales and
exchanges of gold and silver coins 1 _________ (AJ) Military Retirement Credit
2. Capital losses on all sales and (UC §59-10-1043)
exchanges of gold and silver coins 2 _________ You may qualify for this credit if you (or your spouse, if ﬁ ling
3. Subtract line 2 from line 1 (if a loss, jointly) received taxable military retirement pay. Military re-
STOP, there is no credit) 3 _________ tirement pay means retirement pay related to service in the
armed forces, including retirement pay received by a survivor
4. Amount from form 1040, Schedule D,
line 16 (if a loss, STOP, there is no credit) 4 _________ of a deceased service member. It does not include Social
Security income, 401(k) or IRA distributions, or other sources
5. Enter the lesser of line 3 or line 4 5 _________ of income, such as non-military federal retirement. You may
6. Credit percentage - 4.85% 6 .0485 only claim this credit for military retirement income included
7. Credit - multiply line 5 by line 6 7 _________ in adjusted gross income reported on this return.
Enter this amount on TC-40A, Part 3, using code 26. Complete the Military Retirement Credit Worksheet, below,
to calculate this credit.
You may not claim this credit if you (or your spouse, if ﬁ ling
Note: You may not carry forward or back any credit that is jointly) claim the Retirement Credit (code 18).
more than your tax liability
Do not take this credit if you receive survivor
There is no form for this credit. Keep all related documents
beneﬁ ts for a service member who died while on
with your records.
active duty or while in training; instead, take the
(AH) Social Security Beneﬁ ts Credit Military Survivor Beneﬁ ts Credit (code AA). See
(UC §59-10-1042) page 24.
You may qualify for this credit if you (or your spouse, if ﬁ ling
jointly) received taxable Social Security retirement, disability
or survivor beneﬁ ts. Complete the Social Security Credit Work- Military Retirement Credit Worksheet
sheet, below, to calculate this credit. You may only claim this Complete one worksheet for each person taking this credit.
credit for Social Security beneﬁ ts included in adjusted gross
1. Enter the amount of taxable military
income on this return. retirement pay 1 _________
You may not claim this credit if you (or your spouse, if ﬁ ling 2. Military Retirement Credit 2 _________
jointly) claim the Retirement Credit (code 18). Multiply line 1 by 0.0485
If claiming this credit, add the amount on line 2 of all
worksheets and enter the total amount on TC-40A, Part
Social Security Credit Worksheet 3, using code AJ.
1. For yourself (and/or your spouse), enter
the amount from federal return 1040 or
1040-SR, line 6b; or 1040NR, Schedule Note: You may not carry forward or back any credit that is
NEC, line 8. 1 _________ more than your tax liability.
2. Enter the amount from TC-40, line 6 (AM) Earned Income Tax Credit
(Total income) 2 _________ (UC §59-10-1044)
3. Enter municipal bond interest from
TC-40, Schedule A, Part 1, code 57 3 _________ You may claim a Utah earned income tax credit equal to 15
percent of your federal earned income tax credit. You cannot
4. Line 2 minus line 3 4 _________ take the Utah credit if you do not qualify for and claim the
5. Enter tax exempt interest from federal federal credit in the same tax year.
form 1040 or 1040-SR, line 2a 5 _________
6. Modiﬁ ed Adjusted Gross Income 6 _________
Add lines 4 and 5 Earned Income Tax Credit Worksheet
7. Multiply line 1 by 0.0485 7 _________ 1. Enter your federal earned income tax credit
from federal form 1040 or 1040SR, line 27 1 _________
8. Enter: 8 _________
a. Married ﬁ ling separately: $31,000 2. Multiply line 1 by 0.15 2 _________
b. Married ﬁ ling federal return 1040NR: $31,000 Enter the amount on line 2 on TC-40A, Part 3, using code AM.
c. Married ﬁ ling joint: $62,000
d. Single: $37,000 Note: You may not carry forward or back any credit that is
e. Qualiﬁ ed widow(er) or head of household: $62,000 more than your tax liability.
9. Line 6 minus line 8 (not less than zero) 9 _________
10. Multiply line 9 by 0.025 10 _________
11. Social Security Beneﬁ ts Credit 11 _________
Line 7 minus line 10 (not less than zero)
If claiming this credit, enter the total amount on TC-40A,
Part 3, using code AH.

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2022 Utah TC-40 Instructions                                                                                              21
  Part 4 – Nonapportionable Nonrefundable                        4.  the total of the at-home parent’s wages, tips and compen-
           Credits                                                  sation listed on federal W-2 forms and the gross income 
                                                                    on federal Schedule C, Proﬁ t or Loss from Business, line 
Nonapportionable nonrefundable credits can reduce your              7, must be $3,000 or less for the taxable year; and
income tax to zero, but any credit greater than your tax liability 
                                                                   5.  the federal adjusted gross income (TC-40, line 4) must be 
will not be refunded.
                                                                    $50,000 or less.
Enter the following nonapportionable nonrefundable credits 
                                                                   Note: You may not carry forward or back any credit that is 
that apply. Attach TC-40A to your Utah return.
                                                                   more than your tax liability.
Write the code and amount        of each nonapportionable 
                                                                   There is no form for this credit. Keep all related documents 
nonrefundable credit in Part 4. Total the amounts and carry 
                                                                   with your records.
the total to TC-40, line 26.
                                                                       (02) Qualiﬁ ed Sheltered Workshop Cash Contribution
       Codes for Nonapportionable Nonrefundable Credits,                Credit
       TC-40A Part 4                                                    (UC §59-10-1004)
       01  At-home parent credit
       02  Qualiﬁ ed sheltered workshop cash contribution                 Charitable contributions claimed on the federal 
          credit                                                         Schedule A cannot be claimed as a credit here.
       06  Historic preservation credit
       08  Low-income housing credit                               Cash contributions made during the taxable year to a qualiﬁ ed 
       12  Credit for increasing research activities in Utah       Utah nonproﬁ t rehabilitation sheltered workshop facility for 
       13  Carryforward of credit for machinery and equip-         persons with disabilities are eligible for the credit. Check with 
          ment used to conduct research                            the workshop to make sure they have a current Day Training 
       17  Credit for income tax paid to another state             Provider License or Day Support Provider Certiﬁ cate issued 
       19  Live organ donation expenses credit                     by the Department of Human Services. The credit is the lesser 
       21  Renewable residential energy systems credit             of $200 or 50 percent of the total cash contributions.
       25  Combat related death credit
       27  Veteran employment credit                               There is no form for this credit. Keep all related documents 
       28  Employing persons who are homeless credit               with your records.
       63  Achieving a Better Life Experience (ABLE) 
          program credit                                                  You must enter the name of the qualiﬁ ed 
       AA  Military survivor beneﬁ ts credit                             workshop on TC-40A, Part 4 to claim the credit.
       AG  Special Needs Opportunity Scholarship Program 
          credit                                                   Note: You may not carry forward or back any credit that is 
       AP  Pass-through entity taxpayer income tax credit          more than your tax liability.
                                                                   For more information contact: 
Keep all related documents, including credit forms, with your       Division of Services for People with Disabilities
records. You may have to provide this information later to verify   195 N 1950 W
a credit claimed on your return.                                    Salt Lake City, UT 84116
Each nonapportionable nonrefundable credit is explained             385-799-1842
below.                                                              dspd.utah.gov
(01)  At-Home Parent Credit                                          (06)  Historic Preservation Credit
   (UC §59-10-1005)                                                     (UC §59-10-1006)
An at-home parent may claim a nonrefundable credit of $100         The credit is for costs to restore any residential certiﬁ ed 
for each child 12 months old or younger on the last day of         historic building.
2022. An at-home parent includes the:                              Complete form TC-40H, Historic Preservation Tax Credit, with 
•  biological mother or father,                                    the State Historic Preservation Ofﬁ ce certiﬁ cation, verifying the 
                                                                   credit is approved. Do not send form TC-40H with your return. 
•  stepmother or stepfather,                                       Keep the form and all related documents with your records to 
• adoptive parents,                                                provide the Tax Commission upon request.
• foster parents,                                                  Note: You may carry forward for the next ﬁ ve years any credit 
•  legal guardian, and                                             that is more than your tax liability.
•  persons housing a child placed by a child-placing agency  For more information contact:
   for legal adoption.                                              Utah State Historic Preservation Ofﬁ ce
To qualify for the credit, all of the following conditions must     3760 S Highland Drive
be met:                                                             Salt Lake City, UT 84106
                                                                    801-245-7277
1.  The child must be 12 months or younger on the last day          ushpo.utah.gov/shpo/ﬁ nancial-incentives/
   of 2022;
2.  the at-home parent must provide full-time care in their 
   residence;
3.  the child must be claimed as a dependent on the at-home 
   parent's return;

- 24 -

2022 Utah TC-40 Instructions 22
(08) Low-Income Housing Credit credit for income tax paid to the other state(s). Nonresidents
(UC §59-10-1010) do not qualify for this credit. Complete Schedule B to see if
your income was taxed by both states.
This credit is determined by the Utah Housing Corporation for
owners of a low-income housing project who also received part You can only take this credit for individual income tax (i.e.,
of the federal low-income housing credit. When this credit ap- you cannot take it for sales tax or local taxes). You may take
plies, the project owner will provide you with form TC-40TCAC this credit for taxes paid to another state by a pass-through
(issued by the Utah Housing Corporation). entity only if the income is included on TC-40, line 9 (Utah
taxable income).
If you share in this credit, get form TC-40TCAC, Utah Low-
Income Housing Tax Credit Allocation Certiﬁ cation, and com- Complete and attach form TC-40S, Credit for Income Tax Paid
plete form TC-40LI, Summary of Utah Low-Income Housing to Another State. If there are two or more states, calculate
Tax Credit. Do not send these forms with your return. Keep each state separately. Carry the sum of the credits from TC-
the forms and all related documents with your records. 40S, line 7 to TC-40A, Part 4, using code 17.
The building project owner must also complete and attach to Do not use the state income tax withheld from form W-2 as
his/her return form TC-40LIS, Utah Credit Share Summary the tax paid to the other state. You must complete and ﬁ le the
of Low-Income Housing Project. other state's return to determine the tax amount paid. You may
have to provide additional information later to verify this credit.
Note: You may carry back three years or forward for the next
ﬁ ve years any credit that is more than your tax liability. If you Part-year residents rarely qualify for this credit. If you are
are carrying this credit forward or back, also complete form domiciled in Utah for part of the year and domiciled in another
TC-40LIC, Utah Low-Income Housing Tax Credit Carryback state for part of the year, you may only claim credit on the
and/or Carryforward. portion of income:
For more information contact: 1. taxable in Utah,
Utah Housing Corporation 2. taxed also by the other state(s), and
2479 S Lake Park Blvd. 3. included in "Column A - Utah" income on form TC-40B.
West Valley City, UT 84120
801-902-8200 Part-year residents must prorate and enter the tax paid to
utahhousingcorp.org the other state(s) on TC-40S, line 6. The credit only applies
to tax paid on the part of your income (TC-40, line 1) taxed
(12) Credit for Increasing Research Activities in Utah by both states.
(UC §59-10-1012) Note: You may not carry forward or back any credit that is
The credit is: more than your tax liability.
1. 5 percent of your qualiﬁ ed expenses for increasing research Keep a signed copy of the other state's return and all related
activities in Utah above a base amount, documents with your records.
2. 5 percent of certain payments made to a qualiﬁ ed orga-
nization increasing basic research in Utah above a base FYI: Common Credit 17 Errors
amount, and
• Claiming the withholding amount on a W-2 as taxes
3. 7.5 percent of your qualiﬁ ed research expenses in Utah paid to another state.
for the current taxable year.
• Claiming credit for taxes other than income tax.
Note: You may carry forward for the next 14 years any credit
for 1 or 2 (above) that is more than your tax liability. You may • Claiming the entire amount of tax paid to another
not carry forward any credit for 3 (above). state.
There is no form for this credit. Keep all related documents • Part-year residents not prorating correctly on
with your records. TC-40S.

(13) Carryforward of Credit for Machinery and
Equipment Used to Conduct Research
(19) Live Organ Donation Expenses Credit
(UC §59-10-1013)
(UC §59-10-1015)
The credit expired for taxable years beginning after 2010.
You may claim a credit up to $10,000 of qualiﬁ ed costs incurred
If you claimed a credit on your return for machinery and/or for donating human bone marrow, or any part of an intestine,
equipment used to conduct research for a year after 1998 and kidney, liver, lung, or pancreas for transplanting in another
prior to 2011, and the credit was more than your tax liability person. Qualiﬁ ed expenses include travel, lodging or a "lost
for the year, you may carry over the excess credit to the next wage" if the expense was not reimbursed, and the organ was
14 years and use it to offset tax until used up. If you are using donated by you, your spouse, or a dependent.
any remaining credit in this year, enter that carryover amount
Note: You may carry forward for the next ﬁ ve years any credit
on TC-40A, Part 4, using code 13.
that is more than your tax liability.
(17) Credit for Income Tax Paid to Another State Complete form TC-40T, Live Organ Donation Expenses Credit.
(UC §59-10-1003) Do not send form TC-40T with your return. Keep the form
If you are a Utah resident or part-year resident with income that and related documents with your records to provide the Tax
is taxed by Utah and another state(s), the District of Columbia, Commission upon request.
or a possession of the United States, you may be entitled to a

- 25 -

2022 Utah TC-40 Instructions 23
(21) Renewable Residential Energy Systems Credit
(UC §59-10-1014) Calculation of Combat Related Death Credit
for Joint Return
This credit is for reasonable costs, including installation, of 1. Adjusted gross income on joint federal return 1 _________
a residential energy system that supplies energy to a Utah
residential unit. Additional residential energy systems or parts 2. Federal adjusted gross income of deceased
military member 2 _________
may be claimed in following years as long as the total amount
claimed does not exceed certain limits. Contact the Gover- 3. Allocated percentage - divide line 2 by line 1 3 _________
nor’s Ofﬁ ce of Energy Development for more information. If 4. Amount of tax liability from TC-40, line 22 4 _________
the residence is sold to a non-business entity before claiming
5. Combat Related Death Credit –
the credit, you may irrevocably transfer the right to the credit multiply line 3 by line 4. 5 _________
to the new owner. The principal portion of the system's lease
payments may qualify for the credit if the lessor irrevocably Enter this amount on TC-40A, Part 4, using code 25.
transfers the credit rights to the new owner.
Get form TC-40E, Renewable Residential and Commercial Note: You may use a different method of allocating your tax
Energy Systems Tax Credits, from the Governor's Ofﬁ ce of liability if that method more accurately reﬂ ects the deceased
Energy Development with their certiﬁ cation stamp, verifying service member's tax liability.
the credit is approved and showing the amount of the approved
credit. Do not send form TC-40E with your return. Keep the (27) Veteran Employment Credit
form and all related documents with your records to provide (UC §59-10-1031)
the Tax Commission upon request. A nonrefundable credit is available to taxpayers who hire a
Note: You may carry forward for the next four years any credit qualiﬁ ed, recently deployed veteran.
that is more than your tax liability. A qualiﬁ ed, recently deployed veteran is a person who was
For more information contact: mobilized to active federal military service in an active or
Governor's Ofﬁ ce of Energy Development (OED) reserve component of the United States Armed Forces, and
PO Box 144845 received an honorable or general discharge within the two-
Salt Lake City, UT 84114 year period before the employment begins.
801-538-8732 or 801-538-8682 To qualify for the credit, the qualiﬁ ed veteran must meet all of
energy.utah.gov/tax-credits/ the following conditions:
renewable-energy-systems-tax-credit
1. received an honorable or general discharge within the
(25) Combat Related Death Credit two-year period before the employment begins;
(UC §59-10-1027) 2. was collecting or was eligible to collect unemployment
If you are ﬁ ling a return on behalf of a military service mem- beneﬁ ts, or has exhausted their unemployment beneﬁ ts
ber who died as a result of military service in a combat zone, within the last two years, under UC Title 35A, Chapter 4,
you may claim a nonrefundable credit equal to the amount Part 4, Beneﬁ ts and Eligibility; and
of your tax liability on the return attributable to the deceased 3. work for the taxpayer for at least 35 hours per week for
service member. not less than 45 of the 52 weeks following the veteran’s
To qualify for the credit, all of the following conditions must employment start date.
be met: The credit is claimed beginning in the year the 45 consecutive
1. The military service member must have been in an active weeks in paragraph 3 above are met.
or reserve component of the United States Army, Navy, Calculate the credit as follows:
Air Force, Marine Corps, Coast Guard or Space Force;
2. The combat related death must have occurred on or after
Jan. 1, 2010; First Year Credit
3. The death must have occurred while the military service (count all months in the year the 45-week requirement is met):
member was serving in a combat zone, or be the result 1. Number of months or partial months the
of a wound, disease, or injury incurred while serving in a veteran was employed in the ﬁ rst year 1 _________
combat zone; and 2. Monthly credit allowable in ﬁ rst year 2 200
4. The service must have been on or after the date declared 3. First year credit –
by the President of the United States by Executive Order multiply line 1 by line 2 (maximum $2,400) 3 _________
as a combat zone, and on or before such designation is
terminated by the President.
Second Year Credit:
If the return is being ﬁ led by a single person (or married ﬁ ling
separately), the credit is equal to your tax liability shown on 4. Number of months or partial months the
line 22. Enter this amount on TC-40A, Part 4, using code 25. veteran was employed in the 2nd year 4 _________
5. Monthly credit allowable in second year 5 400
If the return is being ﬁ led as married ﬁ ling jointly (deceased
service member and spouse), use the following calculation 6. Second year credit –
to determine the allowable credit. multiply line 4 by line 5 (maximum ($4,800) 6 _________

- 26 -

2022 Utah TC-40 Instructions 24
We will not refund any credit greater than your tax due, but (AA) Military Survivor Beneﬁ ts Credit
you may carry it forward to offset tax for up to ﬁ ve years. (UC §59-10-1036)
If taking this credit, you must keep the following documentation If you are a surviving spouse or dependent child (10 U.S.C.
and make it available to the Tax Commission upon request: Sec 1447) of a deceased military member, you may claim a
1. the veteran’s name, last known address, and taxpayer credit for 4.85 percent of the survivor beneﬁ ts you received
identiﬁ cation or Social Security number; during the year.
2. the start date of employment; Survivor beneﬁ ts are beneﬁ ts paid due to:
3. documentation establishing that the veteran was employed 1. the death of a member of the armed forces or reserve
45 out of the 52 weeks after the date of employment; while on active duty, or
4. documentation from the veteran’s military service unit 2. the death of a member of the reserve that results from a
showing that the veteran was recently deployed; and service-connected cause while performing inactive duty
training.
5. a signed statement from the Department of Workforce
Services that the veteran was collecting, was eligible to Do not take this credit if the deceased service
collect, or exhausted their unemployment beneﬁ ts within member was retired from the armed forces; instead,
the last two years. take the Military Retirement Credit (code AJ). See
(28) Employing Persons Who Are Homeless Credit page 20.
(UC §59-10-1032)
You may claim a credit for hiring a homeless person if you
receive a credit certiﬁ cate from the Department of Workforce Credit calculation
Services. Survivor beneﬁ ts _______ x .0485 = Credit _________
Do not send the certiﬁ cate with your return. Keep the certiﬁ cate
and all related documents with your records.
Note: You may not carry forward or back any credit that is
Note: You may carry forward for the next ﬁ ve years any credit more than your tax liability.
that is more than your tax liability.
(AG) Special Needs Opportunity
For more information contact:
Scholarship Program Credit
Department of Workforce Services (UC §59-10-1041)
140 E 300 S
PO Box 142503 You may claim a credit for a donation made to the Special
Salt Lake City, UT 84111-2503 Needs Opportunity Scholarship Program. You will receive a
385-272-7798 tax credit certiﬁ cate from the program, listing the amount of
jobs.utah.gov/employer/business/htc.html the credit. You may not claim this credit if you claimed the
donation as an itemized deduction on your federal return.
(63) Achieving a Better Life Experience (ABLE) Do not send the certiﬁ cate with your return. Keep the certiﬁ cate
Program Credit and all related documents with your records.
(UC §59-10-1035)
Note: You may carry back one year or forward for the next
You may claim a credit for 4.85 percent of the total qualiﬁ ed three years any credit that is more than your tax liability.
contributions you made to a Utah resident's Achieving a
Better Life Experience Program account. You must make the For more information, contact:
contributions during the taxable year and have an itemized info@childrenﬁ rsteducationfund.org
statement from the qualiﬁ ed ABLE program. 385-204-5331
You may not claim a credit for an amount of a contribution (AP) Pass-through Entity Taxpayer Income Tax Credit
that is returned to you or an amount already deducted on your (UC §59-10-1045)
federal income tax return.
You may claim a credit equal to the amount of tax paid on your
behalf by a pass-through entity to Utah under §59-10-1043.2(2),
as shown on your K-1 from the pass-through entity.
Credit calculation
Contributions _______ x .0485 = Credit _________ There is no form for this credit. Keep all related documents
with your records.
Note: You may carry forward for the next ﬁ ve years any credit
Note: You may not carry forward or back any credit that is that is more than your tax liability.
more than your tax liability.

For more information, contact:   Part 5 – Refundable Credits
Department of Workforce Services - ABLEUtah
1595 West 500 South Enter the following refundable credits that apply. Attach TC-40A
Salt Lake City, Utah 84104-5238 to your Utah return.
1-800-439-1653 Write the code and amount of each refundable credit in Part
ableut.com 5. Total the amounts and carry the total to TC-40, line 38.

- 27 -

2022 Utah TC-40 Instructions 25
The credit may not exceed $1,000 per taxable year, regardless
Codes for Refundable Credits, TC-40A Part 5
of the number of qualifying special needs children adopted
39 Renewable commercial energy systems credit during the year.
41 Special needs adoption credit
47 Agricultural off-highway gas/undyed diesel credit If the adoption order is issued by a court in Utah or another
48 Farm operation hand tools credit state, the credit may only be claimed the year the adoption
order becomes ﬁ nal. If the adoption order is issued by a for-
eign country, the credit may only be claimed the year a court
Keep all related documents, including credit forms, with your of competent jurisdiction in Utah orders the state registrar to
records. You may have to provide this information later to verify ﬁ le the adoption order issued by the foreign country.
a credit claimed on your return.
There is no form for this credit. Keep all related documents
Each refundable credit is explained below. with your records to provide the Tax Commission upon request.
(39) Renewable Commercial Energy Systems Credit (47) Agricultural Off-highway Gas/Undyed Diesel
(UC §59-10-1106) Credit
Get form TC-40E, Renewable Residential and Commercial (UC §59-13-202)
Energy Systems Tax Credits, from the Governor's Ofﬁ ce of You may claim a credit of 31.9 cents per gallon for motor fuel
Energy Development with their certiﬁ cation stamp. Do not and undyed diesel fuel bought in Utah during 2022 and used
send this form with your return. Keep the form and all related to operate stationary farm engines and self-propelled farm
documents with your records to provide the Tax Commission machinery used solely for commercial non-highway agricul-
upon request. tural use if the fuel was taxed at the time it was bought. This
For more information contact: does not include golf courses, horse racing, boat operations,
Governor's Ofﬁ ce of Energy Development (OED) highway seeding, vehicles registered for highway use, hobbies,
PO Box 144845 personal farming and other non-agricultural use.
Salt Lake City, UT 84114
801-538-8732 or 801-538-8682
energy.utah.gov/tax-credits/ Credit calculation
renewable-energy-systems-tax-credit Gallons _______ x .319 = Credit _________
(41) Special Needs Adoption Credit
(UC §59-10-1104)
There is no form for this credit. Keep all related documents
You may claim a refundable credit of $1,000 for a special needs with your records to provide the Tax Commission upon request.
child you adopt for whom the adoption order was issued by
a court of competent jurisdiction in Utah or another state, or (48) Farm Operation Hand Tools Credit
a foreign country. You must be a resident of the State of Utah (UC §59-10-1105)
on the date the order is issued. If the adoption is made by a This credit is for sales and use tax paid on hand tools pur-
foreign country, the adoption must be registered in accordance chased and used or consumed primarily and directly in a farm-
with UC §78B-6-142. ing operation in Utah. The credit only applies if the purchase
To claim this credit, the child must meet one of the following price of a tool is more than $250.
conditions: There is no form for this credit. Keep all related documents
1. be ﬁ ve years of age or older; with your records to provide the Tax Commission upon request.
2. be under the age of 18 with a physical, emotional, or mental
disability; or
3. be part of a sibling group (two or more persons) placed
together for adoption.

- 28 -

2022 Utah TC-40 Instructions 26

TC-40B - Non or Part-year Resident Schedule

Use TC-40B to calculate the Utah tax for a nonresident or a Column B: Enter adjustments claimed on your federal return.
part-year resident.
Lines 30 and 31 - RESERVED
Residency Status
1. If you are a part-year resident, enter the date you estab- Line 32
lished residency in Utah and the date the residency ended. Column A: Enter a subtraction for a state tax refund included
Enter dates in the format mm/dd/yy. on line 1 of federal form 1040, Schedule 1, only to the extent
2. If you (and your spouse) are a nonresident, enter the the refund subtracted is related to Utah tax.
two-character home state postal abbreviation. If you are a Column B: Enter the state tax refund included on line 1 of
resident of a foreign country (a foreign national or citizen), federal form 1040, Schedule 1.
enter "NA" in the home state abbreviation ﬁ eld.
3. If you are a Utah resident and your spouse is a nonresident, Line 33
enter your spouse’s two-character home state postal ab- Column A: Enter only the subtractions from income attribut-
breviation. If your spouse is a resident of a foreign country able to Utah and shown on TC-40A, Part 2. Include in Column
(a foreign national or citizen), enter "NA" in the home state A an equitable adjustment shown on TC-40A, Part 2, only to
abbreviation ﬁ eld. the extent the equitable adjustment relates to subtractions
from income from Utah sources.
Follow these steps to calculate your Utah tax:
Column B: Enter the total subtractions from income shown
1. Complete form TC-40 through line 24. on TC-40A, Part 2.
2. Complete form TC-40B, Non or Part-Year Resident Sched-
ule (see line-by-line instructions, below). Lines 34 and 35 - RESERVED

3. Complete the rest of form TC-40, beginning with line 25. Line 36
Attach form TC-40B to your Utah return. Do not attach a If you adjusted your income on federal form 1040, Schedule
copy of your federal return. Keep a copy with your records. 1, line 26, enter the description on line 36 blank line and the
adjustment amount in Column B. In Column A, enter the
amount of the adjustment that is from Utah income.
Line-by-Line Instructions
Note: Column A is for Utah income and adjustments. Column Line 37
B is for total income and adjustments. Enter the total of lines 19 through 36.
Lines 1 - 14 Note: Do not report nonresident active duty military pay
included in federal income in the Utah portion of income on
Column A: Enter all income/loss earned or received from Utah
line 1. Include a nonresident military spouse's Utah portion
sources while not a Utah resident, plus all income/loss earned
of income on lines 1 through 17, whichever applies, and also
or received from all sources while a Utah resident (even if not
include the deduction claimed on TC-40A, Part 2 for this in-
from a Utah source) included in income on the federal return.
come (code 88) on line 33.
Column B: Enter the total income/loss from all sources as
reported on your federal return. Line 38
Subtract line 37 from line 18 for both columns A and B and
Line 15
enter the result.
Column A: Enter only the additions to income attributable to
Note: The amount on line 38 in column B must equal the Utah
Utah and shown on TC-40A, Part 1. In the case of an addition
taxable income shown on TC-40, line 9.
to income attributable to a Medical Savings Account addback
or a my529 addback, only include the addition in the Utah Line 39
column to the extent it was previously subtracted from Utah
taxable income. Include in Column A an equitable adjustment Divide the total on line 38 Column A by the total on line 38
shown on TC-40A, Part 1, only to the extent the equitable Column B, and enter the result on line 39. Round to four
adjustment relates to additions to income from Utah sources. decimal places. Do not enter a decimal greater than 1.0000,
and do not enter a negative number. (If the amount in column
Column B: Enter the total additions to income shown on A or column B is zero, enter 0.0000 on line 39.)
TC-40A, Part 1.
Line 40
Lines 16 and 17 - RESERVED
Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.
Line 18
Line 41
Enter the total of lines 1 through 17.
Multiply line 40 by the decimal on line 39. This is your Utah
Lines 19 - 29 tax. Carry this amount to TC-40, line 25.
Column A: Enter adjustments applicable to Utah income,
including moving expenses for members of the armed forces
when moving into Utah (line 22).

- 29 -

2022 Utah TC-40 Instructions                                                                                                                                                                27

TC-40W - Utah Withholding Tax Schedule
You must claim Utah withholding tax credits by complet-
ing form TC-40W and attaching it to your return.                   W-2 Example
Do not send W-2s, 1099s, TC-675Rs, and Utah Schedule                                                     a  Employee’s social security number
K-1 with your return. Keep all these forms with your tax                      22222                         567-89-0123                      OMB No. 1545-0008 
records — we may ask you to provide the documents at                b  Employer identification number (EIN)                                           1   Wages, tips, other compensation
                                                                              87-1234567                                                                          32,519.85
a later time.                                                       c  Employer’s name, address, and ZIP code                                         3   Social security wages
Processing may be delayed or your withholding tax credits may                 ABC ENTERPRISE INC                                                                  32,519.85
be disallowed if you do not complete TC-40W as explained                      9876 MAIN ST                                                            5   Medicare wages and tips
                                                                             32,519.85SALT LAKE CITY UT 84101
below and submit it with your return.                                                                                                                 7   Social security tips
                                                                    d  Control number                                                                 9   
 TC-40W, Part 1                                                    e  Employee’s first name and initial Last name                               Suff. 11   Nonqualified plans
                                                                              WILLIAM J SMITH                                                         13
Report Utah withholding tax from the following forms:                         456 TIMBER DR                                                                employeeStatutory planRetirement sickThird-partypay
•   Federal form W-2, Wage and Tax Statement                                  MURRAY UT 84150
                                                                                                                                                      14  Other
•   Federal form 1099 (with Utah withholding), including 
 1099-R, 1099-MISC, 1099-G, etc.
To claim credit for Utah withholding tax, complete TC-40W,          f  Employee’s address and ZIP code
page 1. Enter the following information:                            15  State Employer’s state ID number      16  State wages, tips, etc.    17  State income tax 18  Local wages, tips, etc.                 19
                                                                       UT   12345678002WTH                             32,519.85                767.99
Line 1 - Enter the employer/payer federal EIN (W-2 box "b," 
         or 1099).
Line 2 - Enter the employer/payer Utah withholding account                            Wage and Tax 
         number (W-2 box 15, or 1099).                             Form W-2 Statement                                            2022

                                                                    Utah TC-40W Example
 FYI: Withholding Account Number 
                                                                                      Part 1 - Utah Withholding Tax Schedule 
 The Utah withholding account number is a 14-char-                      40209         SSN       567-89-0123                                      Last name SMITH
 acter number. The ﬁ rst eleven characters are numeric                  USTC ORIGINAL FORM
 and the last three are "WTH." Do not enter hyphens. 
 Example: 12345678901WTH.                                                  Line Explanations                                                                      IMPO
 If form W-2 or 1099 does not include this number,                          1  Employer/payer ID number from W-2 box “b” or 1099                                  Do n
 contact the employer or payer to get the correct num-                      2  Utah withholding ID number from W-2 box “15” or 1099                               W-2 o
 ber to enter on TC-40W, Part 1. Failure to include this                          (14 characters, ending in WTH, no hyphens)                                      on th
 number on TC-40W may cause your withholding to be                          3  Employer/payer name and address from W-2 box “c” or 1099
                                                                            4  Enter “X” if reporting Utah withholding from form 1099                             Use a
 disallowed and delay any refund.                                           5  Employee’s Social Security number from W-2 box “a” or 1099                         1099
                                                                            6  Utah wages or income from W-2 box “16” or 1099
                                                                            7  Utah withholding tax from W-2 box “17” or 1099                                     Enter
Line 3 - Enter the employer/payer name and address (W-2                                                                                                           enter
         box "c," or 1099).
                                                                              First W-2 or 1099                                                                   Seco
Line 4 - Enter an "X" if the income and withholding tax are              1       87-1234567                                                                       1
         from a form 1099.
                                                                          2      12345678002WTH                    (14 characters, no hyphens)2   
Line 5 - Enter the Social Security number (shown on the W-2 
         box "a," or 1099).                                              3      ABC   ENTERPRISE              INC                                                 3
Line 6 - Enter your Utah wages or income being reported (or                        9876 MAIN ST
         your spouse’s, if ﬁ ling jointly) (W-2 box 16, or 1099).                  SALT LAKE CITY UT 84101
Line 7 - Enter your Utah withholding tax (or your spouse’s, if 
         ﬁ ling jointly) (W-2 box 17, or 1099).                          4                                                                                        4
Note: If there is no Utah employer identiﬁ cation number on a            5     567-89-0123                                                                        5
form W-2 box 15, 1099-R box 13, 1099-MISC box 17, or any 
other 1099 form, your refund may be reduced or your tax due              6                     32,520                                                             6
increased. Contact the employer or payer of the income to get 
the Utah ID number.                                                      7                          768                                                           7
Add the amounts of Utah withholding tax from all lines 7 and                   Third W-2 or 1099                                                                  Four
enter the total at the bottom of TC-40W, page 1 and on form                   1                                                                                   1
TC-40, page 2, line 33.

- 30 -

2022 Utah TC-40 Instructions                                                                                                                                                                                                 28
 TC-40W, Part 2                                                                                                                           withholding tax reported on Utah Schedule K-1 by a 
                                                                                                                                           pass-through entity.
To claim credit for Utah mineral production withholding tax, en-
ter the following information. If from form TC-675R, enter lines                                                                     Add the amounts of mineral production withholding tax from 
1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4 and 5.                                                                       all lines 5 and enter the total on form TC-40, page 2, line 36.
Line 1 - Enter the mineral producer's federal EIN (TC-675R  Do not send TC-675R(s) with your return. Keep them in your 
                 box 2).                                                                                                             ﬁ les.
Line 2 - Enter the mineral producer's name (TC-675R box 1).                                                                          Processing may be delayed or the withholding tax credit 
Line 3 - Enter the mineral producer's Utah withholding account                                                                       disallowed if you do not complete TC-40W with all required 
                 number (TC-675R box 3).                                                                                             information.

 FYI: Mineral Withholding Account Number                                                                                               TC-40W, Part 3
 The Utah mineral withholding account number is a                                                                                    To claim credit for Utah withholding tax paid on your behalf by 
 14-character number. The ﬁ rst eleven characters are                                                                                a pass-through entity (partnership, LLC, LLP, S corporation or 
 numeric and the last three are "WMP." Do not enter                                                                                  trust), enter the following information from Utah Schedule K-1:
 hyphens. Example: 12345678901WMP.                                                                                                   Line 1 - Enter the pass-through entity's federal EIN (Schedule 
 If form TC-675R does not include this number, contact                                                                                     K-1 box A).
 the payer to get the correct number to enter on TC-                                                                                 Line 2 - Enter the pass-through entity's name (Schedule K-1 
 40W, Part 2. Failure to include this number on TC-40W                                                                                     box B).
 may cause your withholding to be disallowed and delay 
                                                                                                                                     Line 3 - Enter the Utah withholding tax withheld or paid on 
 any refund.
                                                                                                                                           your behalf by the pass-through entity.
                                                                                                                                     Add the amounts of pass-through entity Utah withholding 
Line 4 - If the mineral withholding tax distribution was received  tax from all lines 3 and enter the total on form TC-40, page 
                 from a pass-through entity (partnership, LLC, LLP,  2, line 35.
                 S corporation or trust), enter the pass-through entity's                                                            Do not send Utah Schedule(s) K-1 with your return. Keep 
                 federal EIN. If you receive a TC-675R directly from                                                                 them in your ﬁ les. 
                 the mineral producer, leave this line blank.
                                                                                                                                     Processing may be delayed or the withholding tax credit 
Line 5 - Enter your mineral production withholding tax                                                                               disallowed if you do not complete TC-40W with all required 
                 (TC-675R box 6) or your share of mineral production                                                                 information.

                   Statement of Utah Tax Withheld on Mineral Production                                                                                                                                  TC-675RRev. 6/13
                   1. Producer’s name, address, city, state and ZIP code
                           ABC MINING COMPANY
                           PO BOX 4941
                           PRICE UT 84501                                                                                                                    For tax year:                    20      __2    2__

                   2. Producer’s federal EIN                                        3. Producer’s Utah account number                            4. Recipient’s federal EIN (or SSN if an individual)
                           84-1909732                                                           12345678002WMP                                              545-18-6791

                   5. Utah mineral24,615.18production gross payment to recipient    6. Utah tax1,230.76withheld on mineral production            7. Utahwithholdingmineral production.00gross payment not       subject to
                   8. Recipient's name, address, city, state, ZIP code                                                                           9. Recipient entity type (check one)
                                                                                                                                                    C - Corporation                     L - Limited Liability Company
                                                                                                                                                    S - S Corporation                   O - Limited Liability Partnership
                                                                                                                                                    I - Individual                      T,- Trust Estate or Fiduciary
                                                                                                                                                    P - Partnership

                                  Mineral Production and Pass-through Withholding                                                                                                             TC-40W                    Pg. 2
                   40210          SSN                       545-18-6791                            Last name               WINTER                                                             2022
                   USTC ORIGINAL FORM
                   Part 2 -Utah Mineral Production Withholding Tax - TC-675R
                     Do not send TC-675R or Utah Schedules K-1 with return. Enter TC-675R or Schedule K-1 information below. Use additional TC-40Ws if needed.
                      Line Explanations
 TC-675R Example       1   Producer’s EIN from box “2” of TC-675R                                                          4         Pass-through entity EIN if credit from partnership or S corporation
                       2   Producer’s name from box “1” of TC-675R                                                                   (enter EIN from Utah Schedule K-1)
                       3   Producer’s Utah withholding number from box “3” of TC-675R                                      5         Utah mineral production withholding tax from box”6” of TC-675R or
                           (14 characters, ending in WMP, no hyphens)                                                                from Utah Schedule K-1.
                     First TC-675R or Utah Schedule K-1                                                                    Second TC-675R or Utah Schedule K-1
                    1     84-1909732                                                                                       1
                    2     ABC     MINING     COMPANY                                                                       2
                     3    12345678002WMP                                        (14 characters, no hyphens)                3                                                         (14 characters, no hyphens)
                    4    545-18-6791                                                                                       4
                    5                         1,231                                                                        5
                   Third TC-675R or Utah Schedule K-1                                                                      Fourth TC-675R or Utah Schedule K-1

- 31 -

2022 Utah TC-40 Instructions                                                                                                            29

  Special Instructions for Married Couples

A married couple who ﬁ les a joint federal return may ﬁ le 
separate Utah returns ONLY IF:                                           Special Instructions for Couples
                                                                 1. Complete a federal return “as if” you were ﬁ ling separately.
•  one spouse is a full-year Utah resident, AND
                                                                   DO NOT ﬁ le the “as if” return with the IRS. Use this return 
•  the other spouse is a full-year nonresident.                    ONLY to complete these special instructions.
     If either spouse is a part-year resident, you               2. Determine your allocation percentage:
    cannot use        Special Instructions for Married             A. Adjusted gross income on your married 
    Couples and your ﬁ ling status must match your                  ﬁ ling joint federal return                   ___________
    federal return.                                                B. Utah resident spouse’s federal adjusted gross 
                                                                    income only                                   ___________
To ﬁ le this way, use Special Instructions for Couples, below.
                                                                    - For a full-year Utah resident, federal “as if” adjusted gross 
You may also use Special Instructions if the spouse of a Utah        income.
resident is a nonresident military service member. See Pub 
                                                                    - For a nonresident who has Utah income and must ﬁ le a 
57, Military Personnel Instructions.                                 Utah return, federal adjusted gross income.
                                                                  C. Allocation percentage                         ___________
                                                                    - Divide line B by line A and carry to four decimal places.
                                                                 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 TC-
                                                                         40, line 5.
                                                                   Line 7 State tax refund included on federal return   – 
                                                                         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 ﬁ ling 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 $1,802.
                                                                   Line 12 Federal standard or itemized deductions – Multiply 
                                                                         the deduction claimed on your married ﬁ ling joint 
                                                                         federal income tax return by the allocation percentage, 
                                                                         above.
                                                                 4. Complete Utah form TC-40B using the amounts from your “as 
                                                                   if” married ﬁ ling separate federal return.
                                                                 5. Complete the rest of the Utah return.
                                                                 6. If ﬁ ling a paper return, attach a copy of both your married 
                                                                   ﬁ ling joint federal return and your “as if” married ﬁ ling separate 
                                                                   federal return. You do not need to include federal 1040 
                                                                   schedules and supporting documents.

- 32 -

2022 Utah TC-40 Instructions                                                                                                          30

Utah State Tax Commission
                                                                                                                           TC-547
Individual Income Tax Return Coupon                                                                                        Rev. 12/11

Use of Payment Coupon                                                      Print your name and address, daytime telephone number and the year 
                                                                           the payment is for on your check or money order.
If you have a tax due balance on your Utah individual income tax 
return and you have previously filed your return (either electronically or 
by paper) without a payment, include the payment coupon below with         Sending Payment Coupon
your check or money order to insure proper credit to your account. Do      If sending this payment coupon separate from your individual income 
not mail another copy of your income tax return with this payment.         tax return, do NOT mail another copy of your return with this payment.
Sending a duplicate of your return may delay posting of the payment.
                                                                           Complete and detach the payment coupon below.
If you are sending a payment with your paper Utah individual income 
tax return, include the payment coupon below with your check or            Do not attach (staple, paper clip, etc.) the check or money order to the 
money order, to insure proper credit to your account.                      payment coupon. 
Do not use this return payment coupon to prepay future individual          Send the payment coupon and payment to:
income taxes. Use form TC-546.                                              Utah State Tax Commission
                                                                            210 N 1950 W
Electronic Payment                                                          Salt Lake City, UT 84134-0266
You may pay your tax online at tap.utah.gov.

How to Prepare the Payment
Make your check or money order payable to the Utah State Tax 
Commission. Do not send cash. The Tax Commission does not 
assume liability for loss of cash placed in the mail. 

SEPARATE AND RETURN ONLY THE BOTTOM COUPON WITH PAYMENT. KEEP TOP PORTION FOR YOUR RECORDS.

                                                                                                                           TC-547
Individual Income Tax                       Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0266            Rev. 12/11
Return Payment Coupon Primary taxpayer name                                                      Social Security no.
                                                                                                                                      )
Tax year ending
                                                                                                                                      )
                                            Secondary taxpayer name                              Social Security no.                  4

USTC Use Only                                                                                                                          
                                            Address                                                                                    

                                            City                                                 State            ZIP code             

                                                                            Payment amount enclosed $                      00
                                                                           Make check or money order payable to the Utah State Tax Commission.
                                                                           Do not send cash. Do not staple check to coupon. Detach check stub.

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