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                                                      Get a faster refund!

                                                      tap.utah.gov

       UTAH

TC-40 Forms & InstructionsTC-40 Forms & Instructions

AAllAllStateStatincome tax dollars support education, children and individuals with disabilities.ll State income tax dollars support education, children and individuals with disabilities.e income tax dollars support education, children and individuals with disabilities.

Utah State Tax Commission•         210 North•1950 West Salt Lake•City,tax.utah.govUtah 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 10 for more information • Grocery food is taxed at a flat
and a worksheet to help you calcu- 3 percent across Utah.
late how much use tax you owe. • Some online sellers have tools
to help you calculate the use
tax you owe.
Cover photo: Antelope Island, by Colton Matheson

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, 2022, 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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2021 Utah TC-40 Instructions 1

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

Employee Veriﬁ cation 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.

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
Utah Domicile ..................................................................... 3 Deadlines to Claim a Refund or Credit ............................... 6
"Resident" Deﬁ ned .............................................................. 4 TC-40 - Line-by-Line Instructions ............................................. 6
"Part-Year Resident" Deﬁ ned .............................................. 4 TC-40A - Supplemental Schedule Instructions....................... 15
Military ................................................................................ 4 TC-40B - Non or Part-year Resident Schedule ...................... 25
Native Americans ................................................................ 4 TC-40W - Utah Withholding Tax Schedule ............................. 27
Students .............................................................................. 4 Special Instructions for Married Couples ................................ 29

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2021 Utah TC-40 Instructions 2

TC-40 - General Instructions

What's New Who Must File
• Solar Energy Systems Phase-out: The maximum Re- You must ﬁ le a Utah TC-40 return if you:
newable Residential Energy Systems Credit (credit 21) for 1. are a Utah resident or part-year resident who must ﬁ le a
solar power systems installed in 2021 is $1,200. federal return,
• Special Needs Opportunity Scholarship Program: The 2. are a nonresident or part-year resident with income from
2020 legislature passed HB 4003, creating a nonrefund- Utah sources who must ﬁ le a federal return, or
able tax credit for donations made to the Special Needs
Opportunity Scholarship Program. See page 24. 3. want a refund of any income tax overpaid.
• Schedule C Removed: We have removed TC-40C (Retire- To ﬁ le a Utah return, ﬁ rst complete your federal return, even
ment Tax Credit Schedule) from the TC-40 forms package. if you do not have to ﬁ le with the IRS. You need the federal
In place of TC-40C, use the worksheet on page 18 of return information to complete your Utah return.
these instructions. If you claim the retirement tax credit, Qualiﬁ ed Exempt Taxpayer: You may be exempt from Utah
be sure to enter your birthdate on TC-40A, Part 3. individual income tax if your federal adjusted gross income
• Social Security Beneﬁ ts Tax Credit: The 2021 Utah is less than your federal standard deduction. See instructions
Legislature passed HB 86, creating an apportionable, for line 21.
nonrefundable tax credit for taxable Social Security income. Nonresident Filing Exemption: You do not need to ﬁ le a
See page 20. Utah return if:
• Military Retirement Tax Credit: The 2021 Utah Legislature 1. you are a nonresident whose only Utah source of income
passed SB 11, creating an apportionable, nonrefundable is from a partnership, S corporation or trust (or other pass-
tax credit for taxable military retirement beneﬁ ts. See through entity);
page 20.
2. the partnership, S corporation, trust or other pass-through
• Payroll Protection Program (PPP) Grant or Loan Ad- entities withheld Utah income tax on your Utah income; and
dback: In certain situations you must add to your income
the amount of PPP grants or loans forgiven in 2021. See 3. you are not claiming a Utah tax credit.
page 16.
When to File and Pay
Free Tax Help You must ﬁ le your return and pay any tax due:
1. by April 18, 2022, if you ﬁ le on a calendar year basis (tax
Volunteer Income Tax Assistance (VITA) year ends Dec. 31, 2021); or
VITA volunteers provide free tax preparation service to low- 2. by the 15th day of the fourth month after the ﬁ scal year
income and elderly taxpayers. Some VITA sites can ﬁ le electroni- ends, if you ﬁ le on a ﬁ scal year basis. If the due date falls
cally. Call 2-1-1 or 1-800-906-9887 to ﬁ nd the closest VITA site. on a Saturday, Sunday or legal holiday, the due date is the
next business day.
Tax Counseling for the Elderly (TCE)
Note: The due date may change if the IRS changes the due
TCE offers free tax help to anyone, but gives priority to persons date of the federal return. Check incometax.utah.gov if you
60 years and older. Volunteers specialize in pension and retire- have questions.
ment issues unique to seniors. See aarp.org, or 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
due by the due date. (See instructions for line 41).
This coalition of statewide partners offers free tax preparation
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) This is NOT an extension of time to pay your
The federal earned income tax credit is a refundable federal taxes – it is an extension to ﬁ le your return.
(not Utah) tax credit for certain people who work and have
earned income. The credit can mean a larger refund or a You get an automatic extension of up to six months to ﬁ le
reduction in your federal tax. your return. You do not need to ﬁ le an extension form, but
we will assess penalties if you have not met the prepayment
Check the IRS website at irs.gov/eitc, or call the IRS at requirements (see below).
1-800-829-1040 to see if you qualify.
See instructions for line 41. All extension returns must be ﬁ led
by Oct. 17, 2022.

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2021 Utah TC-40 Instructions 3
Prepayment Requirements for Filing TC-40W), worksheets, or other documentation with your Utah
Extension return.
You must prepay by the original due date: Recordkeeping
• 90 percent of your 2021 tax due (TC-40, line 27 plus line 30); Keep copies of any receipts, tax forms, worksheets and other
• 100 percent of your 2020 tax liability (2020 TC-40, line 27 documentation to support any income, deduction, exemption
plus line 30); or and credit you have reported. We may ask you to provide this
• 90 percent of your 2021 tax due (TC-40, line 27 plus line information later to support entries on your Utah return.
30) if you did not have a Utah tax liability in 2020 or if this
is your ﬁ rst year ﬁ ling. Rounding Off to Whole Dollars
You may prepay through withholding (W-2, TC-675R, 1099-R, Round off cents to the nearest whole dollar. Round down if
etc.), payments applied from previous year refunds, credits under 50 cents; round up if 50 cents and above. Do not enter
and credit carryovers, or payments made by the tax due cents on the return.
date using form TC-546, Individual Income Tax Prepayment
Coupon, or at tap.utah.gov. Interest is assessed on unpaid
tax from the original ﬁ ling due date until the tax is paid in full. Utah Domicile
Penalties may also apply. (UC §59-10-136)
Test 1
How to File You are domiciled in Utah if:
File your Utah taxes at tap.utah.gov. 1. You or your spouse claimed a child tax credit (IRC §24) for
If ﬁ ling on paper, mail your return to the address on page 1. a dependent on your federal tax return, and the dependent
is enrolled in a Utah public K-12 school. This does not
apply if you are the dependent’s noncustodial parent and
What to Attach and What to Keep are divorced from, or were never married to, the custodial
parent.
Attach
2. You or your spouse is enrolled as a resident student in a
Send the following with your Utah return (also keep a copy Utah state institution of higher education.
with your tax records):
• Utah Schedules Test 2
TC-40 page 3, TC-40A, TC-40B, TC-40S, and TC-40W (all There is a rebuttable presumption you are domiciled in Utah
that apply). (i.e., you are domiciled in Utah unless you can prove otherwise)
if you or your spouse:
• Other Adjustments
1. claims a residential exemption for a primary residence
An explanation for any equitable adjustment entered on under UC §59-2, Property Tax Act,
TC-40A, Part 2, code 79.
2. voted in Utah during the taxable year and were not regis-
• Other Forms tered to vote in another state during that time, or
Attach form TC-131 if claiming a refund for a deceased 3. ﬁ le a Utah income tax return as a full-year or part-year
taxpayer. Also attach TC-40LIS if you are a building project resident.
owner of a low-income housing unit. Also attach federal
form 8379 if you are claiming relief as an injured spouse Test 3
(see page 5).
Even if you do not meet any of the conditions above, you are
• Tax Due still domiciled in Utah if:
Pay any return amount due at tap.utah.gov. If paying by 1. either you or your spouse has a permanent home in Utah
check or money order, include form TC-547, Individual to which either of you intend to return after being absent;
Income Tax Return Payment Coupon (see the last page and
of these instructions).
2. you or your spouse has voluntarily settled in Utah, not
for a special or temporary purpose, but with the intent of
FYI: Withholding Forms making a permanent home.
You must enter withholding tax information on form Under Test 3, whether you have a permanent home in Utah
TC-40W. Attach TC-40W to your return. is based on a preponderance of the evidence (i.e., the evi-
dence you have a permanent home is more convincing than
any evidence you do not), taking into consideration all of the
following facts and circumstances:
Keep
• You or your spouse has a Utah driver’s license.
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule
K-1 or TC-675R with your return. If you do not complete and • You or your spouse claims a federal tax credit (IRC §24)
submit form TC-40W with your return, processing will be de- for a dependent who is enrolled as a resident student in a
layed and we may reject your withholding credit. Utah state institution of higher education.
Do not send a copy of your federal return, credit schedules • The nature and quality of the living accommodations you
(other than Utah schedules TC-40A, TC-40B, TC-40S and/or or your spouse has in Utah compared to another state.

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2021 Utah TC-40 Instructions 4
• You have a spouse or dependent in Utah for whom you or against it) that during the taxable year and the three prior
your spouse claims a federal tax credit under IRC §24. years you did not:
• 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 of time during the taxable year, but only for the duration of
are divorced from the custodial parent. that period.

• You maintain a place of abode in Utah and spent 183 or "Nonresident" Deﬁ ned
more days of the taxable year in Utah.
A nonresident is a person who is not a resident.
• You or your spouse did not vote in Utah during the taxable
year but voted in Utah in any of the three prior years and
was not registered to vote in another state during those " Part-Year Resident" Deﬁ ned
three years. A part-year resident is a person who is a resident for part of
the year and a nonresident for part of the year. All income
No Utah Domicile received during the period of residency is taxable in Utah,
You do not have Utah domicile if you are absent from Utah regardless of where that income is earned, unless speciﬁ cally
for at least 761 consecutive days and during this time you or exempted. Income from Utah sources is taxable in Utah during
your spouse: the period of nonresidency.
1. do not return to Utah for more than 30 days in a calendar
year, Military
2. do not claim a child tax credit under IRC §24 on your federal Special domicile rules apply to service members and their
tax return for a dependent who is enrolled in a Utah public spouses. See Pub 57, Military Personnel Instructions.
K-12 school (unless you are a noncustodial parent of the
dependent and are divorced from the custodial parent),
3. are not enrolled in a Utah state institution of higher educa- Native Americans
tion as a resident student, Native Americans who earn income in Utah must ﬁ le a Utah
4. do not claim the residential exemption for property tax on tax return.
your primary residence in Utah, or Certain income earned by Utah Native Americans may be
5. do not claim Utah as your tax home for federal tax purposes. exempt from Utah income tax. See page 16 to see if you
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
spouse returns to and stays in Utah for more than 30 days Students
in a calendar year.
All Utah residency rules and ﬁ ling requirements apply to
If you do not have Utah domicile, you may choose to have students, including Utah residents going to school in another
Utah domicile by ﬁ ling a Utah resident income tax return. state and non-residents attending a Utah school.

Spouses
Income from Other States
If your spouse has Utah domicile under Test 1 (above), you
also have Utah domicile. If your spouse has Utah domicile Utah residents who earn income in other states must pay
under Test 2 or 3, you also have Utah domicile unless you Utah tax on that income. You may claim a credit for income
can establish by a preponderance of the evidence (i.e., the tax paid to another state if the other state also taxes the same
evidence for your claim is more convincing than any evidence income. See Credit for Income Tax Paid to Another State in
Schedule A instructions.

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2021 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 2021 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         Reason-for-Amending Codes (enter on return)
provisions and a joint refund is expected to be applied (offset)        1  You ﬁ led an amended federal return with the IRS. 
to a past-due Utah tax obligation of the other spouse.                    Attach a copy of your amended federal return, form 
See more information at tax.utah.gov/extension/innocent.                  1040X. (If amending for a net operating loss, do 
                                                                          not use code 1, use code 4 - see below.)
                                                                        2  You made an error on your Utah return. Attach an 
  Innocent Spouse                                                         explanation of the error.
If your spouse did not report income or claimed false deduc-            3  Your federal return was changed by an IRS audit or 
tions or credits and you did not receive any beneﬁ t, you may             adjustment and it affects your Utah return. Attach 
be entitled to relief from your tax liability. See more information       a copy of the IRS adjustment. 
at tax.utah.gov/extension/innocent.                                     4  You had a net operating loss. Utah treats net oper-
                                                                          ating losses the same as the federal return. If any 
                                                                          part of your amended return is from a net operating 
    Fiscal Year Filers
                                                                          loss carryback, use code 4 and complete a Utah 
You can be a Utah ﬁ scal year ﬁ ler only if you are a federal ﬁ scal      return for each year you are amending. Attach a 
year ﬁ ler. Utah follows the same rules and guidelines for ﬁ scal         copy of your amended federal return, form 1040X 
year ﬁ lers as the IRS. See IRS Publications 17, 505 and 538.             or 1045. Your documentation must clearly show the 
Use the tax forms for the year in which your ﬁ scal year begins.          year you experienced the loss. 
Prepare your federal tax return before your Utah return.                5  Other. Attach an explanation to your return.

Special Utah Rules                                                   B.  Enter the corrected ﬁ gures on the return and/or schedules.
• Enter your ﬁ scal year end date on TC-40, page 3, Part 2.          C.  Enter all other amounts as shown on your original return. 
                                                                        If you received a refund on your original return, enter the 
• Calculate your Utah taxpayer tax credit using the quali-
                                                                        amount of the previous refund on line 29 of your 2021 
   ﬁ ed dependents and standard or itemized deductions from 
                                                                        amended return. If you paid with the original return or 
   your ﬁ scal year federal return. Use the credit phase-out 
                                                                        made subsequent tax payments before ﬁ ling the amended 
   amount shown on the Utah return for the year in which 
                                                                        return, enter the total previous payments on line 37 of your 
   your ﬁ scal year began.
                                                                        2021 amended return. Contributions on line 28 and my529 
• Calculate non-refundable Utah credits using amounts and               deposits from TC-40 page 3, Part 5 cannot be changed 
   facts that apply to your ﬁ scal year. For example, to claim a        after the original return is ﬁ led.
   credit for a contribution to a my529 plan, use the amount 
                                                                     D.  Submit the amended return with all schedules, including 
   contributed during your ﬁ scal year, but the maximum you 
                                                                        copies of those schedules that did not change from the 
   may take is the maximum allowed for the calendar year 
                                                                        original ﬁ ling.
   in which your ﬁ scal year began.
                                                                     E. Do not submit a copy of your original return with your 
                                                                        amended return.

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2021 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.

TC-40 - Line-by-Line Instructions

                                                                If you do not have a Social Security number, enter the Individual 
  TC-40, Page 1                                                 Taxpayer Identiﬁ cation Number (ITIN) issued by the IRS. If 
NOTE: Enter your Social Security number, phone number,          you do not have a Social Security number or an ITIN,  apply 
and ZIP+4 as straight numbers, without brackets or hyphens/     for one through the IRS, pay any tax due by the return due 
dashes.                                                         date, and ﬁ le a return once you have received your number.
                                                                  Residency
Amended Return
                                                                Report whether you are a full-year Utah resident by marking 
To amend a previously-ﬁ led return, see the instructions on 
                                                                Y (yes) for resident or N (no) for non-resident or part-year 
page 5. Enter the "reason-for-amending" code in the ﬁ eld 
                                                                resident on the line to the right of your last name. If you or 
at the top of the return.
                                                                your spouse answer “N,” complete and attach Schedule B, 
                                                                Non or Part-year Resident Schedule. See "Resident" Deﬁ ned 
Name, Address, Social Security Number,                          on page 4.
Residency
Your name and Social Security number must match your Social       Foreign Address
Security card. If ﬁ ling married jointly or separately, also enter  If your address is in a foreign country, enter the mailing ad-
your spouse’s name and Social Security number.                  dress where indicated. Enter the foreign city, state/province 
                                                                and postal code in the City ﬁ eld. Abbreviate if necessary. Leave 
  Social Security Number                                        the State and Zip Code ﬁ elds blank. Enter only the foreign 
You must provide your Social Security number on your return.  country name in the "Foreign Country" ﬁ eld.
All information on the return is protected from unauthorized 
disclosure by federal and state law.

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2021 Utah TC-40 Instructions 7
Deceased Taxpayer Line 5. Additions to Income
If you are ﬁ ling for a taxpayer who has died, enter the deceased Enter the total from TC-40A, Part 1.
person's name and Social Security number and your mailing
address and telephone number. Complete TC-40, page 3, Part Complete TC-40A, Part 1 if you have any of the following
1 if the taxpayer or spouse died in 2021 or 2022. additions to income:
• Lump sum distribution
Line 1. Filing Status • Medical care savings account (MSA) addback
If you ﬁ led federal return: • my529 addback
• 1040 or 1040-SR, enter the code that matches the ﬁ ling • Child's income excluded from parent's return
status from your federal return.
• Municipal bond interest
• 1040NR, enter “1” (Single), regardless of your marital
status. • Untaxed income of a resident trust
• 1040NR -AND- you are a qualifying widow(er) who • Untaxed income of a nonresident trust
marked box 6 on your federal return, enter “5” (Qualifying • Payroll Protection Program grant or loan addback
Widow(er). • Equitable adjustments
Use one of these codes for your ﬁ ling status:
1 – Single Line 6. Total Income
2 – Married ﬁ ling jointly Add line 4 and line 5.
3 – Married ﬁ ling separately
4 – Head of household Line 7. State Tax Refund Included
5 – Qualifying widow(er) on Federal Return
(UC §59-10-114(2)(c))
9 – Special Instructions for Couples (see Special
Instructions for Married Couples on page 29) If you itemized your deductions on your 2020 federal form 1040
or 1040-SR, enter the amount reported on your 2021 federal
form 1040, Schedule 1, line 1. Otherwise, leave this line blank.
Line 2. Qualifying Dependents
Line 8. Subtractions from Income
Qualifying dependents are those you were allowed to claim for
a tax credit in box 4 of federal form 1040 or 1040-SR (IRC §24). Enter the total from TC-40A, Part 2.
2a. Enter on line 2a the number of qualifying dependents age Complete TC-40A, Part 2 if you have any of the following
16 or younger on Dec. 31, 2021. subtractions from income:
2b. Enter on line 2b the number of other persons not included • Interest from Utah municipal bonds and U. S. Government
in 2a for whom you were able to claim a dependent tax obligations
credit. You may not claim yourself or your spouse as other • Native American income
dependents.
• Railroad retirement income
2c. Add lines 2a and 2b.
• Equitable adjustments
Line 3. Election Campaign Fund • Nonresident active duty military pay
(UC §59-10-1311) • State tax refund distributed to beneﬁ ciary of trust
If your Utah income tax liability on line 27 plus line 30 is $2 or • Nonresident military spouse income
more ($4 if married ﬁ ling jointly), you may contribute $2 to the
• FDIC Premiums
campaign fund for any of the qualiﬁ ed parties listed below. If
this is a joint return, your spouse may also contribute $2 to • Qualiﬁ ed Retirement Plan Distributions
the party of his or her choice. This contribution will not reduce • COVID-19 Utah Grant Funds Included in AGI
your refund or increase the tax you owe.
Line 9. Utah Taxable Income (Loss)
Political Party Codes: Subtract the total of lines 7 and 8 from line 6.
C = Constitution M = Independent American
D = Democratic R = Republican Line 10. Utah Tax Calculation
L = Libertarian U = United Utah Multiply line 9 by 4.95 percent (.0495). If the result is zero or
less, enter "0."

Enter if you do not want to make a contribution.N Line 11. Utah Personal Exemption
(UC §59-10-1018(1)(g))
Line 4. Federal Adjusted Gross Income
The Utah personal exemption is $1,750 per dependent you
Enter your federal adjusted gross income (FAGI) from line 11 were allowed to claim on your federal return for the federal
of your federal return (1040, 1040-SR, 1040NR). tax credit (IRC §24). Multiply the amount on line c in box 2
Nonresidents and part-year residents: Enter the full amount by $1,750.
of your federal adjusted gross income from your federal return
(as noted above), not just your Utah income.

- 10 -

2021 Utah TC-40 Instructions 8
Line 12. Federal Standard or Itemized Line 20. Taxpayer Tax Credit
Deductions Subtract the phase-out amount on line 19 from the initial credit
Enter the amount of your federal standard or itemized on line 16. If the result is zero or less, enter "0".
deduction. Get this amount from line 12a of your federal return
(1040, 1040-SR, 1040NR). Line 21. Qualiﬁ ed Exempt Taxpayers
If your federal adjusted gross income is less than or equal to
Line 13. Total Exemptions and Standard/ your federal standard deduction, you are exempt from Utah
Itemized Deductions income tax. For this purpose, the federal standard deduction
Add line 11 and line 12. does not include the extra deductions for age or blindness.
Complete the worksheet to see if you qualify.
Line 14. State Income Tax Included in Itemized
Deductions on Federal Schedule A
Qualiﬁ ed Exempt Taxpayer Worksheet (Line 21)
If you claimed the standard deduction on your 1. Enter the federal adjusted gross income
federal return, leave this line blank. from line 11 of your federal return 1 _________
(1040, 1040-SR, 1040NR)
If you took state and local income tax as an itemized deduc-
tion on your federal return, enter that amount on line 14, up to 2. Enter your standard deduction. 2 _________
$10,000. Do not include any sales tax that you itemized. Note: If your standard deduction was limited,
enter the amount allowed on your federal return.
Line 15. Total Exemptions and Federal Federal 1040NR ﬁ lers enter "0". Otherwise, see
the following for your ﬁ ling status:
Deductions a. Single: Enter $12,550
Subtract line 14 from line 13. b. Head of Household: Enter $18,800
c. Married ﬁ ling joint: Enter $25,100
Line 16. Initial Credit before Phase-out d. Married ﬁ ling separate: If your spouse did not itemize,
Multiply line 15 by 6 percent (.06). enter $12,550. If your spouse itemized, enter "0"
e. Qualifying widow(er): Enter $25,100
Line 17. Base Phase-out Amount 3. Subtract line 2 from line 1. If the amount is
Enter the following base phase-out amount determined by less than zero, enter "0". 3 _________
your ﬁ ling status shown on line 1. If the amount on line 3 of this worksheet is more than zero, leave
the box on TC-40, line 21 blank and go to line 22.
Filing Status Base Amount If the amount on line 3 of this worksheet is zero, you are exempt
Single $15,095 from Utah income tax. Enter "X" in the box on TC-40, line 21 and
Married ﬁ ling jointly $30,190 enter "0" on line 22. Then complete the rest of the return.
Married ﬁ ling separately $15,095
Head of household $22,643
Qualifying widow(er) $30,190 Line 22. Utah Income Tax
Subtract the taxpayer tax credit on line 20 from the tax
calculated on line 10. If the result is zero or less, enter "0".
Line 18. Income Subject to Phase-out
Subtract line 17 from line 9. If the result is zero or less, enter "0". If you qualiﬁ ed as exempt from Utah tax (see worksheet for
line 21) and checked the box on line 21, enter "0".
Line 19. Phase-out Amount
Multiply line 18 by 1.3 percent (.013). This is the credit phase-
out amount.

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2021 Utah TC-40 Instructions 9
Nonapportionable nonrefundable credits can
TC-40, Page 2 reduce your income tax to zero, but cannot
result in a refund.
Line 23. Tax from Page 1
Enter the Utah income tax from line 22 (page 1). See instructions for TC-40A, Part 4, on page 20.

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
on line 25, enter "0".
Complete TC-40A, Part 3 if you can claim any of these credits:
• Capital Gain Transactions Credit Line 28. Voluntary Contributions
• Retirement Credit Enter the total of your voluntary contributions from TC-40,
• my529 Credit Part 4. The contributions will add to your tax due or reduce
your refund. Once made, you cannot change a contribution
• Health Beneﬁ t Plan Credit on an amended return.
• Gold and Silver Coin Sale Credit
• Social Security Beneﬁ ts Credit Line 29. Amended Return Only -
Previous Refund
• Military Retirement Credit
This line is only for an amended return. Enter the total of all
Apportionable nonrefundable credits can refunds, credits, and offsets of state income tax received for
reduce your income tax to zero, but cannot the tax year being amended. Do not include refund interest.
result in a refund.
Line 30. Recapture of Low-Income
See instructions for TC-40A, Part 3 on page 17. Housing Credit
Line 25. Enter Tax If you claimed the Utah low-income housing credit in a previous
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
the result. Do not enter an amount less than zero. Complete may have to recapture the credit. See form TC-40LIC for
the rest of the return. instructions.
Nonresidents and part-year residents: Subtract line 24
from line 23 and enter the result on TC-40B, Non or Part-year Line 31. Utah Use Tax
Resident Schedule, line 40. Do not enter an amount less than Use tax is a tax on goods and taxable services purchased for
zero. Complete TC-40B and enter the tax from TC-40B, line use, storage or other consumption in Utah during the taxable
41 on TC-40, line 25. Complete the rest of the return. year and applies only if sales tax was not paid at the time of
See instructions for TC-40B on page 25. purchase. If you purchased an item from an out-of-state seller
(including Internet, catalog, radio and TV purchases) and the
Line 26. Nonapportionable Nonrefundable seller did not collect sales tax on that purchase, you must
Credits pay the use tax directly to the Tax Commission. If you have a
Utah sales tax license/account, include the use tax on your
Enter the total from TC-40A, Part 4. sales tax return. If you do not have a Utah sales tax license/
Complete TC-40A, Part 4 to claim any of these credits: account, report the use tax on line 31 of TC-40.
• At-Home Parent Credit You may take a credit for sales or use tax paid to another state
• Qualiﬁ ed Sheltered Workshop Cash Contribution 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
• Carryforward of Clean Fuel Vehicle 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
• Credit for Income Tax Paid to Another State sold for ingestion or chewing by humans and consumed for
• Live Organ Donation Expenses Credit taste or nutrition. Grocery food does not include alcoholic
• Renewable Residential Energy Systems Credit beverages or tobacco. See Pub 25, Sales and Use Tax, for
more information.
• Combat Related Death Credit
• Veteran Employment Credit
• Employing Persons Who are Homeless Credit
• Achieving a Better Life Experience (ABLE) Program Credit
• Military Survivor Beneﬁ ts Credit
• Special Needs Opportunity Scholarship Program Credit

- 12 -

2021 Utah TC-40 Instructions 10

Use Tax Rate Chart (Effective Dec. 31, 2021) Line 32. Total Tax, Use Tax and Additions to Tax
.0635 Beaver County .0635 Rich County Add lines 27 through 31.
.0735 Beaver City .0795 Garden City
.0610 Box Elder County .0725 Salt Lake County Line 33. Utah Income Tax Withheld
.0665 Brigham City, Perry, .0875 Alta
Willard .0835 Brighton Enter the total from form TC-40W, Part 1.
.0640 Mantua .0745 Murray, South Salt
.0710 Snowville Lake Complete TC-40W, Part 1, listing each W-2 and 1099 with
.0670 Cache County .0775 Salt Lake City Utah withholding tax. If you have more than four withholding
.0695 Cache Valley Transit, .0635 San Juan County forms, use additional TC-40Ws.
Hyde Park, Lewiston, .0675 Blanding, Monticello
Millville .0745 Bluff See instructions for TC-40W on page 27.
.0700 Hyrum, Logan, .0635 Sanpete County Keep withholding forms with your records. Do not attach
Nibley, N. Logan,
Providence, Rich- .0645 Centerﬁ eld, Mayﬁ eld them to your return. Processing will be delayed and we
mond, River Heights, .0675 Ephraim, Fairview, may reject your withholding credit if you do not complete
Smithﬁ eld Gunnison form TC-40W, Part 1 with all required information.
.0635 Carbon County .0665 Mt. Pleasant
.0645 Helper .0635 Sevier County
.0675 Price .0645 Aurora, Redmond Line 34. Credit for Utah Income Tax Prepaid
.0665 Wellington .0675 Richﬁ eld, Salina Prepayments include payments made with form TC-546, In-
.0735 Daggett County .0715 Summit County dividual Income Tax Prepayment Coupon, and any amount of
.0845 Dutch John .0905 Mil. Rec. Park City, Park
.0715 Davis County City the previous year’s refund applied to your current tax liability.
.0725 Bountiful, Centerville, .0745 Snyderville Basin
Clearﬁ eld, Farming- Transit Line 35. Pass-through Entity Withholding
ton, Layton, N. Salt .0660 Tooele County
Lake, Syracuse, W. .0690 Erda, Grantsville, Tax Credit
Bountiful, Woods Lakepoint, Lincoln, (UC §59-10-1103)
Cross Stansbury Park
.0635 Duchesne County .0700 Tooele City Enter the total from TC-40W, Part 3.
.0645 Duchesne City .0645 Uintah County Complete TC-40W, Part 3 if you are claiming credit for any
.0675 Roosevelt .0695 Naples, Vernal
.0635 Emery County .0715 Utah County Utah income tax withheld or paid on your behalf by a pass-
.0825 Green River .0725 American Fork, Cedar through entity (partnership, LLC, LLP, S corporation or trust)
.0710 Garﬁ eld County Hills, Lindon, Orem, to which you belong.
.0810 Boulder, Panguitch, Payson, Pleasant
Tropic Grove, Provo, Santa- Keep Utah Schedule K-1 and all other related documents with
quin, Spanish Fork,
.0830 Bryce Canyon Vineyard your records. Do not attach them to your Utah return. Processing
.0820 Escalante .0610 Wasatch County will be delayed, and we may reject your withholding credit if you
.0685 Grand County .0640 Heber do not complete TC-40W, Part 3 with all required information.
.0885 Moab .0720 Independence
.0610 Iron County .0750 Midway See instructions for TC-40W, Part 3 on page 28.
.0810 Brian Head .0800 Park City East
.0620 Cedar City .0645 Washington County Line 36. Mineral Production Withholding
.0610 Juab County .0675 Hurricane, Ivins, La
.0650 Nephi Verkin, St. George, Tax Credit
.0635 Santaquin South Santa Clara, Washing- (UC §59-6-102(3))
.0710 Kane County ton City
.0820 Kanab .0805 Springdale Enter the total of Utah mineral production withholding tax from
.0810 Orderville .0745 Virgin TC-675R or Utah Schedule K-1.
.0635 Millard County .0610 Wayne County Complete TC-40W, Part 2 if you are claiming credit for Utah
.0645 Fillmore .0725 Weber County mineral production withholding tax.
.0620 Morgan County .0745 Falcon Hill Riverdale,
.0645 Morgan City Riverdale The mineral production company on form TC-675R must
.0610 Piute County 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) 3. your share of the mineral production withholding tax.
subject to use tax 1 _________ Keep all TC-675Rs and Utah Schedule K-1(s) with your
2. Use tax rate records. Do not attach them to your Utah return. Processing
(decimal from Use Tax Rate Chart) 2 .__ __ __ __ 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
all required information.
4. Amount of grocery food purchases
subject to use tax 4 _________ See instructions for TC-40W, Part 2 on page 28.
5. Multiply line 4 by 3% (.03) 5 _________
Line 37. Amended Return Only - Previous
6. Add line 3 and line 5 6 _________ Payment
7. Credit for sales tax paid to another state Use this line only for an amended return. Enter the total tax
on use tax purchases 7 _________ paid with the original return plus any later tax payments for
8. Use tax due (subtract line 7 from line 6) 8 _________ the tax year being amended. Do not include on this line any
(If less than zero, enter "0.") penalty, interest or fees paid on the previous return.

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2021 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 a 
            Credits                                               payment plan. Go to tap.utah.gov and click "Request Waiver, 
                                                                  Payment Plan or e-Reminder."
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 2022 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, 2022) to the date paid. The 2022 inter-
est rate is 2 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 "2021 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 -

2021 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 2021 or 2022 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 -

2021 Utah TC-40 Instructions                                                                                                   13

     TC-40, Page 3                                                    Codes for Contributions
                                                                      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 
they died in 2021 or 2022 before ﬁ ling the tax return, enter     For more information, contact:
the taxpayer’s date of death (mm/dd/yy) on the ﬁ rst line of       Housing and Community Development Division
TC-40, page 3, Part 1.                                             Department of Workforce Services
                                                                   1385 S State Street
If you are the surviving spouse ﬁ ling a joint return with the     Salt Lake City, UT 84115
taxpayer who died in 2021 or 2022 before ﬁ ling the tax return,    801-468-0148
enter the deceased taxpayer’s date of death (mm/dd/yy) on          https://jobs.utah.gov/htf/index.html
TC-40, page 3, Part 1:
1.  Line 1 if the deceased person was the primary taxpayer        (03)  Kurt Oscarson Children’s Organ Transplant 
   shown on TC-40, page 1; or                                         Account
                                                                      (UC §59-10-1308)
2.  Line 2 if the deceased person was the spouse shown on 
   TC-40, page 1.                                                 Contributions provide ﬁ nancial help to families of children 
                                                                  needing an organ transplant.
Write “DECEASED” in the signature block on TC-40, page 2 
for the deceased taxpayer and sign the return.                    For more information, contact:
If you are not a surviving spouse and are claiming a refund for    Representative for the Department of Health
the deceased taxpayer, enter an "X" on TC-40 page 3, Part 1.       288 N 1460 W 
Sign the return and attach form TC-131, Statement of Person        PO Box 144610
Claiming Refund Due a Deceased Taxpayer.                           Salt Lake City, UT 84114-4610
                                                                   801-538-6003
    Part 2 – Fiscal Year End Date                                (05)  School District and Nonproﬁ t School District 
                                                                      Foundation
Leave this ﬁ eld blank if you are a calendar year ﬁ ler (your tax     (UC §59-10-1307)
year ends on December 31). 
                                                                  Contributions help fund private, nonproﬁ t school district 
If you ﬁ le your return on a ﬁ scal year basis (a 12-month period foundations that promote the following: partnership activities 
ending on the last day of any month except December), enter       between schools and communities; charitable giving activities 
your ﬁ scal year-end date (two-digit month and two-digit year).   to speciﬁ c educational programs; and opportunities for 
See Fiscal Year Filers on page 5.                                 scientiﬁ c, educational, literary, and improvement objectives. 
                                                                  Your contribution goes to the school district if there is no 
                                                                  nonproﬁ t foundation. Enter a code for the school district/
    Part 3 – Federal Form 8886                                   foundation (from the list below) in the SCHOOL DIST. CODE 
If you ﬁ led federal form 8886,   Reportable Transaction          box to the right of the amount.
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
     Part 4 – Voluntary Contributions                             02 Beaver    12 Granite    23 N. Summit  34 Tintic
                                                                   03 Box Elder 13 Iron       24 Ogden      35 Tooele 
You may contribute to any of the following approved causes.        04 Cache     14 Jordan     25 Park City  36 Uintah
Contributions will add to your tax due or reduce your refund.      42 Canyons   15 Juab       26 Piute      41 Utah Assistive
Once made, you cannot change a contribution on an amended          05 Carbon    16 Kane       27 Provo         Technology
return.                                                            06 Daggett   17 Logan      28 Rich       37 Wasatch
Leave the entire Part 4 blank if you are not contributing to       07 Davis     18 Millard    29 Salt Lake  38 Washington
any of the accounts.                                               08 Duchesne  19 Morgan     30 San Juan   39 Wayne
                                                                   09 Emery     20 Murray     31 Sevier     40 Weber
Write the code and amount of each contribution on the              10 Garﬁ eld  21 Nebo       32 S. Sanpete 
lines in Part 4. Add your contributions and enter the total on 
TC-40, line 28.

- 16 -

2021 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 Human Services                                    Part 7 – Property Owner’s Residential
 Division of Substance Abuse & Mental Health                              Exemption Termination Declaration
 195 N 1950 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-
 801-538-4171                                                     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      Mailing Your Return
the year contributed.
                                                                  Mail your return and any payment to the address shown at 
For more information about my529 accounts, call                   the bottom of TC-40, page 3.
1-800-418-2551, or visit my529.org.

2. Refund Applied To 2022 Taxes 
You may apply all or part of your refund as a prepayment for 
your 2022 Utah income tax liability. Enter the amount of refund 
you want applied to your 2022 tax on this line.

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2021 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                                 2.  Federal amount not taxed                       2 $1,100
     60  Untaxed Income of a Resident Trust
     61  Untaxed Income of a Nonresident Trust                   3.  Subtract line 2 from line 1. If less than zero,
     68  Payroll Protection Program Grant or Loan Addback          enter "0." This is the addition to Utah income.  3  _________
     69 Equitable Adjustments
                                                                 If you reported income for more than one child, complete 
Each addition to income is explained below.                      the calculation above separately for each child using their 
                                                                 respective federal form 8814. Total the amounts from line 3 
  (51)  Lump Sum Distribution                                    above for each child and enter the amount on TC-40A, Part 
     (UC §59-10-114(1)(a))                                       1, using code 56.
            This addition to income only applies if you ﬁ led        (57)  Municipal Bond Interest
           form 4972 with your federal return.                   (UC §59-10-114(1)(e))
If you received a lump sum distribution and ﬁ led federal form   Enter interest from certain bonds, notes and other evidences 
4972, enter the total of the amounts shown on Part II, line 6    of indebtedness issued by non-federal government entities out-
and on Part III, line 10. Keep a copy of form 4972 and any       side Utah (municipal bonds) acquired after Jan. 1, 2003, if the 
1099-R forms showing the distribution with your records.         interest is not included in your federal adjusted gross income. 
                                                                 Do not enter interest earned on non-Utah municipal bonds if 
Shared Distributions: If you shared a lump sum distribution      the issuer does not impose an income tax on bonds issued 
with others, multiply the amount on line 10 of federal form 4972 by Utah, or the issuing state does not impose an income tax. 
by the distribution percentage shown in box 9a on your form 
1099-R, then add the amount from form 4972, Part II, line 6.       (60)  Untaxed Income of a Resident Trust
                                                                 (UC §59-10-114(1)(f))
  (53)  Medical Care Savings Account (MSA) Addback 
     (UC §59-10-114(1)(c))                                       Enter any distribution received by a Utah resident beneﬁ ciary 
                                                                 of a resident trust if the income was taxed at the trust level 
If you are an account holder who contributes to an MSA, the      for federal tax purposes, but not taxed at the trust level for 
account administrator will send you form TC-675M, Statement      Utah tax purposes.
of Withholding for Utah Medical Savings Account. Enter the 
sum from TC-675M, lines 8 and 9, only up to the amount             (61)  Untaxed Income of a Nonresident Trust
deducted or used in calculating the MSA credit on your cur-      (UC §59-10-114(1)(g))
rent or previously ﬁ led Utah tax return. Keep form TC-675M      Enter any distribution received by a Utah resident beneﬁ ciary 
with your records.                                               of a nonresident trust of undistributed distributable net income 
                                                                 realized by the trust on or after Jan. 1, 2004, 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 undistributed distributable net income.

- 18 -

2021 Utah TC-40 Instructions 16
(68) Payroll Protection Program Grant or Loan U.S. Government Obligations
Addback Interest earned on U.S. Government obligations is exempt
(UC §59-10-103(1)(a)(ii)) from Utah income tax. These obligations include:
If you received a COVID-19 Payroll Protection Program (PPP) • Treasury bills
grant or loan, enter any amount that:
• Treasury notes
1. was forgiven during the 2021 tax year,
• E, EE, H, HH, and I bonds
2. is exempt from federal income tax, and
The following income is NOT exempt from Utah income tax:
3. you used for expenses that you deducted on your federal
tax return. • Interest or dividends from Federal National Mortgage
Association (FNMA) and Government National Mortgage
If you own an interest in an LLC, partnership, S-corporation Association (GNMA).
or trust that received a PPP grant or loan meeting these re-
quirements, include your distributed share on this line. (See • Interest on IRS or other federal agency refunds.
the "Other Income" line of Utah Schedule K-1 received from The following conditions determine if the instrument qualiﬁ es
the LLC, partnership, S-corporation or trust.) as a U.S. Government obligation (see U.S. Supreme Court
decision, Smith vs. Davis, 323 U.S. 111 (1944)). The instru-
(69) Equitable Adjustments ment must:
(UC §59-10-115(2))
1. be a written document,
Enter any qualiﬁ ed equitable adjustment needed to prevent
receiving a double tax beneﬁ t. 2. bear interest,
3. contain a binding promise by the U. S. Government to pay
a speciﬁ c sum on a speciﬁ c date, and
 Part 2 – Subtractions from Income
4. have congressional authorization to pledge the full faith
Enter the following subtractions from income that apply. Attach and credit of the United States in support of the promise
TC-40A to your Utah return. to pay.
Write the code and amount of each subtraction from income You may only deduct interest or dividend income from U. S.
in Part 2. Total the amounts and carry the total to TC-40, line 8. Government obligations included in your federal adjusted
gross income. Before entering an amount, subtract any re-
Codes for Subtractions from Income, TC-40A, Part 2 lated interest expense on money borrowed to purchase the
71 Interest from Utah Municipal Bonds and U. S. Gov- obligation or security.
ernment Obligations See Pub 33, Interest from U.S. Government Obligations, at
77 Native American Income tax.utah.gov/forms.
78 Railroad Retirement Income
79 Equitable Adjustments Keep all records, forms and worksheets to support this subtraction.
82 Nonresident Active Duty Military Pay
85 State Tax Refund Distributed to Beneﬁ ciary of Trust (77) Native American Income
88 Nonresident Military Spouse Income (UC §59-10-114(2)(b) and (e))
89 FDIC Premiums Some income of Utah Native Americans is exempt from Utah
90 Qualiﬁ ed Retirement Plan Distributions
SA COVID-19 Utah Grant Funds Included in AGI income tax. To qualify, you must:
1. be an enrolled member of a Native American tribe in Utah,
Each subtraction from income is explained below. 2. live on your tribe’s reservation, and
3. earn the income on your tribe’s reservation (for active duty
(71) Interest from Utah Municipal Bonds and military income, see Pub 57).
U. S. Government Obligations
(UC §59-10-114(2)(a) and (f)) Also, enrolled members of the Ute tribe who work on the
Uintah and Ouray Reservation and live on land removed from
Utah Municipal Bonds that reservation under Hagen vs. Utah (510 U.S. 399 (1994))
are exempt from Utah income tax on income earned on the
Interest earned on Utah municipal bonds is exempt from Utah reservation.
income tax.
Enter the exempt income included in your federal total income
• Municipal bond interest is usually excluded from federal
on TC-40A, Part 2, using code 77. Enter your enrollment/cen-
adjusted gross income. In these cases, do not subtract
sus number and your Nation/Tribe Code from the following list:
municipal bond interest.
• Some municipal bond interest is included in federal ad- Nation/Tribe Code
justed gross income, (e.g., Build America Bonds, etc.).
1 Confederated Tribes of the Goshute Reservation
In these cases, deduct Utah municipal bond interest from 2 Navajo Nation Reservation
Utah taxable income. Enter the non-taxable subtraction 3 Paiute Indian Tribe of Utah
on TC-40A, Part 2, using code 71. 4 Skull Valley Band of Goshute Indians
Keep all records and documentation to support this subtraction. 5 Ute Indian Tribe
6 Other tribe

Keep all records and documents to support this subtraction.

- 19 -

2021 Utah TC-40 Instructions 17
(78) Railroad Retirement Income (90) Qualiﬁ ed Retirement Plan Distributions
(UC §59-10-114(2)(d)) (UC §59-10-114.1)
Federal law does not permit states to tax railroad retirement, Enter the amount of any distribution from a qualiﬁ ed IRC
disability income, unemployment income, and sickness Section 401(a) retirement plan that is included in your federal
beneﬁ ts received from the Railroad Retirement Board and adjusted gross income if, in the year it was paid into the plan,
reported on form RRB-1099. the amount was:
Railroad retirement pensions are deductible only if taxed on 1. not included in your federal adjusted gross income; and
the federal return. If you received pension payments, disability 2. taxed by another state, the District of Columbia, the United
income or unemployment payments under the Railroad Re- States or a U.S. possession.
tirement Act and report all or part of the amount received as
income on federal form 1040 or 1040-SR, lines 5b and/or 6b, (SA) COVID-19 Utah Grant Funds Included in AGI
you may deduct that amount from Utah income. If amounts (UC §59-10-114(2)(j))
from sources other than railroad retirement are included on Enter the amount of any federally-funded COVID-19 grant
these lines on your federal return, only deduct the amount of funds or forgiven loans received from Utah or a local Utah
railroad retirement reported on these lines. government that are included in adjusted income on this return.
(79) Equitable Adjustments
(UC §59-10-115(2))
 Part 3 – Apportionable Nonrefundable
Enter any qualiﬁ ed equitable adjustment needed to prevent Credits
paying double tax. Attach an explanation.
Apportionable nonrefundable credits can reduce your income tax
Do not use this subtraction to deduct the income to zero, but any credit greater than the tax will not be refunded.
of a nonresident spouse. File TC-40B, Non Enter the following apportionable nonrefundable credits (cred-
or Part-year Resident Schedule. See TC-40B its that must be apportioned for nonresidents and part-year
instructions on page 25. residents) that apply. Attach TC-40A to your Utah return.
(82) Nonresident Active Duty Military Pay Write the code and amount of each apportionable nonrefund-
(50 USC §4001) able credit in Part 3. Add the amounts and carry the total to
TC-40, line 24.
Nonresident service members do not pay Utah income tax
on active duty military pay. Deduct the amount of active duty Codes for Apportionable Nonrefundable Credits,
military pay included in your federal adjusted gross income TC-40A Part 3
on TC-40A, Part 2, using code 82.
04 Capital Gain Transactions Credit
See instructions for TC-40B and Pub 57, Military Personnel 18 Retirement Credit
Instructions. 20 my529 Credit
23 Health Beneﬁ t Plan Credit
(85) State Tax Refund Distributed to Beneﬁ ciary of 26 Gold and Silver Coin Sale Credit
Trust AH Social Security Beneﬁ ts Credit
(UC §59-10-114(2)(c)) AJ Military Retirement Credit
Enter any state tax refund distributed to you by a resident
trust if the refund was used to compute federal income of the Keep all related documents with your records. You may have
resident trust for the year. to provide this information later to prove a credit claimed on
your return.
(88) Nonresident Military Spouse Income
(50 USC §4001) Each apportionable nonrefundable credit is explained below.
All income of a service member’s nonresident spouse is (04) Capital Gain Transactions Credit
exempt from Utah tax ONLY IF: (UC §59-10-1022)
1. the spouse and the service member are residents of the You may claim a credit for the short-term and long-term capital
same state outside Utah, gain on a transaction if:
2. the service member is in Utah under military orders, and 1. the transaction occurs on or after Jan. 1, 2008;
3. the spouse is in Utah solely to be with the service member. 2. at least 70 percent of the gross proceeds of the transaction
Enter the total income of the nonresident spouse on TC-40A, are used to buy stock in a qualiﬁ ed Utah small business
Part 2, using code 88. corporation within 12 months from when the capital gain
transaction occurred; and
When completing TC-40B, deduct only the Utah income of
the nonresident spouse in Column A, line 31. 3. you did not have an ownership interest in the qualiﬁ ed Utah
small business corporation at the time of investment.
See Pub 57, Military Personnel Instructions.

(89) FDIC Premiums Calculation of Capital Gain Transactions Credit
(UC §59-10-114(2)(i)) 1. Eligible capital gain 1 _________
You may subtract from income FDIC premiums that were not 2. Multiply line 1 by 4.95% (.0495). This is your credit. 2 _________
allowed as a deduction on your federal return under IRC 162(r).
Enter this amount on TC-40A, Part 3, using code 04.

- 20 -

2021 Utah TC-40 Instructions 18
There is no form for this credit. Keep all documents with your (20) my529 Credit
records. (UC §59-10-1017)
Note: You may not carry forward or back any credit that is If a qualiﬁ ed contribution was made to your Utah my529 ac-
more than your tax liability. count, you may claim a nonrefundable credit. To qualify, the
contribution must be made during the taxable year and must
( 18) Retirement Credit not have been deducted on your federal return.
(UC §59-10-1019)
If you are a my529 account owner, you will receive form
If you (and/or your spouse, if ﬁ ling jointly) were born on or TC-675H, my529 Tax Statement for Contributions, Withdraw-
before Dec. 31, 1952, you may take a retirement credit of up als, and Transfers, from my529. If your ﬁ ling status is single,
to $450. Complete the Retirement Credit Worksheet, below, head of household, married ﬁ ling separate or qualifying wid-
to calculate the credit. ower, enter on TC-40A, Part 3, the amount from TC-675H, box
You may not claim this credit if you (or your spouse, if ﬁ ling 1A. If your ﬁ ling status is married ﬁ ling joint, enter the amount
jointly) claim either the Social Security Beneﬁ ts Credit (code from TC-675H, box 1B. Use code 20.
AH) or the Military Retirement Credit (code AJ). If you are a grantor trust and you receive more than one
Because the maximum amount of this credit is TC-675H for the same beneﬁ ciary, contact my529 for instruc-
$450 per individual, you (and/or your spouse) tions to correctly calculate the credit.
may qualify for a larger credit by taking the Keep form TC-675H with your records to provide the Tax Com-
Social Security Beneﬁ ts Credit (code AH) or mission upon request. If you have any questions about my529
the Military Retirement Credit (code (AJ). See accounts, call my529 at 1-800-418-2551, or visit my529.org.
below. Note: You may not carry forward or back any credit that is
more than your tax liability.
Retirement Credit Worksheet (23) Health Beneﬁ t Plan Credit
1. If only you or only your spouse is taking (UC §59-10-1023)
this credit, enter 450.
If both you and your spouse are taking Amounts not included in your federal taxable
this credit, enter 900. 1 _________ income and amounts used to claim a federal
2. Enter the amount from TC-40, line 6 credit cannot be used for this credit.
(Total income) 2 _________
You may claim this credit if you purchased your own health
3. Enter municipal bond interest from insurance and were not eligible to participate in a health
TC-40, Schedule A, Part 1, code 57 3 _________ beneﬁ t plan maintained and funded through an employer or
4. Line 2 minus line 3 4 _________ former employer. You do not qualify for this credit if you (or
5. Enter tax exempt interest from federal your spouse, if ﬁ ling a joint return) had the option to get health
form1040 or 1040-SR, line 2a 5 _________ insurance through an employer or former employer, even if
you chose not to use the employer’s plan.
6. Modiﬁ ed Adjusted Gross Income 6 _________
Add lines 4 and 5 Deﬁ nition
7. Enter: 7 _________ A health beneﬁ t plan is a policy, contract or agreement offered
a. Married ﬁ ling separately: $16,000 by a carrier to pay for or reimburse health care costs.
b. Married ﬁ ling federal return 1040NR: $16,000
c. Married ﬁ ling joint: $32,000 Health beneﬁ t plans do not include:
d. Single: $25,000 • accident and disability income insurance;
e. Qualiﬁ ed widow(er) or head of household: $32,000 • liability and supplemental liability insurance;
8. Line 6 minus line 7 (not less than zero) 8 _________ • workers compensation insurance;
9. Multiply line 8 by 0.025 9 _________ • automobile medical insurance;
10. Retirement Credit 10 _________ • credit-only insurance;
Subtract line 9 from line 1 (not less than zero).
• on-site medical coverage;
If you (and/or your spouse) claim this credit, enter the
total amount on TC-40A, Part 3, using code 18. Also • insurance where health care is not the main beneﬁ t;
enter your (and/or your spouse’s) birthdate(s). • separate dental, vision, hearing, long-term care or home
health plans;
Note: You may not carry forward or back any retirement credit • insurance for a speciﬁ c illness or disease;
that is more than your tax liability. • ﬁ xed indemnity insurance;
• Medicare supplemental insurance;
• self-insurance; or
• other similar coverage.

- 21 -

2021 Utah TC-40 Instructions 19
Excluded Amounts
Calculation of Health Beneﬁ t Plan Credit
You must exclude the following amounts when calculating
1. Amount paid for health beneﬁ t plan in 2021 1 _________
the credit:
2. Enter your excess advance premium tax
• Amounts used to calculate a federal Health Coverage Tax credit repayment from federal form 1040, 2 _________ *
Credit (HCTC) for Trade Adjustment Assistance (TAA) Schedule 2, line 2
recipients, alternate TAA recipients or Pension Beneﬁ t 3. Add line 1 and line 2 3 _________
Guaranty Corporation (PBGC) pension recipients (IRC
4. Enter your net premium tax credit from
Section 35). federal form 1040, Schedule 3, line 9 4 _________*
• Payments into or for an Archer Medical Savings Account 5. Subtract line 4 from line 3 5 _________
(MSA), Health Savings Account (HSA), Health Flexible
Spending Accounts (FSA) or Health Reimbursement Ar- 6. Excluded amount (see instructions, above) 6 _________
rangement (HRA) (IRC Section 106). 7. Subtract line 6 from line 5
• Pre-tax employer contributions to cafeteria or employer (if less than zero, enter “0”) 7 _________
plans covering employees who may choose among two 8. Multiply line 7 by 4.95% (.0495) 8 _________
or more cash and qualiﬁ ed beneﬁ ts (IRC Section 125). 9. Enter maximum credit allowed per return: 9 _________
• Trade or business expenses for self-employed persons up $300 for single taxpayer with no dependents
to 100 percent of premiums paid but not more than your $600 for married ﬁ ling jointly with no dependents
net business income (under IRC Section 162). $900 for all taxpayers with dependents
• Amounts deducted on federal Schedule A (IRC section 10. Enter the lesser of line 8 or line 9.
213). This is your credit. 10 _________
• Amounts paid on your behalf by a third party, such as Enter this amount on TC-40A, Part 3, using code 23.
government subsidies through Medicaid. *Enter an amount on line 2 or line 4 only if you claimed the
Health Beneﬁ t Credit on your 2020 Utah return.
• Payments for Medicare supplemental plans (Medigap).
• Fees or co-pays for Children’s Health Insurance Program
(CHIP) and Primary Care Network (PCN) programs run Note: You may not carry forward or back any credit that is
by the Utah Department of Health, or similar programs run more than your tax liability
by other states.
(26) Gold and Silver Coin Sale Credit
Included Amounts (UC §59-10-1028)
You may include the following amounts when calculating the Capital gains recognized on the sale or exchange of gold
credit: and silver coins issued by the United States government and
reported on a federal individual income tax return are eligible
• Payments for a health beneﬁ t plan through an Affordable for an apportionable nonrefundable credit against Utah tax.
Care Act (ACA) marketplace. You may also include any
extra amounts you had to pay for the plan on your federal You may also include any gold or silver coin or bullion, other
income tax return, but you must subtract any amounts than that issued by the United States, if a court of competent
refunded to you on your federal tax return. jurisdiction issues a ﬁ nal, unappealable judgment or order
determining that Utah may recognize the gold or silver coin
• Medicare Plan A premiums, if you are required to pay them or bullion as legal tender in the state, or Congress enacts
(most people are not). legislation expressly providing that such coin or bullion is
• Medicare Plan B premiums, even if the payments are legal tender.
deducted from your social security beneﬁ ts.
To qualify for the credit, all of the following conditions must
• Payments for healthcare plans offered by private insurance be met:
carriers approved by Medicare (Medicare Plan C, Medicare
1. The capital gain transaction must be for the sale or exchange
Advantage).
of gold or silver coin issued by the federal government for
• Payments for Medicare Plan D (drug) plans offered by another form of legal tender,
private insurance carriers and approved by Medicare.
2. the capital gain transaction must result in a short-term or
• Payments for a health beneﬁ t plan connected to Medicaid. long-term capital gain (deﬁ ned in IRC §1222) that is re-
Do not include amounts paid by Medicaid. ported on Schedule D of your federal individual or ﬁ duciary
• Payments through COBRA for a former employer’s insur- return,
ance plan. 3. any eligible capital gain must ﬁ rst be offset by any capital
loss recognized for the year for federal purposes from the
Credit Calculation sale of gold and/or silver coin, and
Use the worksheet below to calculate the credit. 4. the transaction must be made during the taxable year.
There is no form for this credit. Keep all related documents For more information, see UC Title 59, Chapter 1, Part 15,
with your records. Specie Legal Tender Act.

- 22 -

2021 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
(UC §59-10-1043)
2. Capital losses on all sales and
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 retire-
STOP, there is no credit) 3 _________ ment pay means retirement pay related to service in the armed
forces, including retirement pay received by a survivor of a
4. Amount from form 1040, Schedule D,
line 16 (if a loss, STOP, there is no credit) 4 _________ deceased service member. It does not include Social Security
income, 401(k) or IRA distributions, or other sources of income.
5. Enter the lesser of line 3 or line 4 5 _________ You may only claim this credit for military retirement income
6. Credit percentage - 4.95% 6 .0495 included in adjusted gross income reported on this return.
7. Credit - multiply line 5 by line 6 7 _________ Complete the Military Retirement Credit Worksheet, below,
Enter this amount on TC-40A, Part 3, using code 26. to calculate this credit.
You may not claim this credit if you (or your spouse, if ﬁ ling
jointly) claim the Retirement Credit (code 18).
Note: You may not carry forward or back any credit that is
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
Military Survivor Beneﬁ ts Credit (code AA). See
(AH) Social Security Beneﬁ ts Credit page 24.
(UC §59-10-1042)
You may qualify for this credit if you (or your spouse, if ﬁ ling
jointly) received taxable Social Security retirement, disability Military Retirement Credit Worksheet
or survivor beneﬁ ts. Complete the Social Security Credit Work- Complete one worksheet for each person taking this credit.
sheet, below, to calculate this credit. You may only claim this 1. Enter the amount of taxable military
credit for Social Security beneﬁ ts included in adjusted gross retirement pay on DFAS 1099-R 1 _________
income on this return.
2. Military Retirement Credit 2 _________
You may not claim this credit if you (or your spouse, if ﬁ ling Multiply line 1 by 0.0495
jointly) claim the Retirement Credit (code 18). 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 Note: You may not carry forward or back any credit that is
1040-SR, line 6b; or 1040NR, Schedule more than your tax liability.
NEC, line 8. 1 _________
2. Enter the amount from TC-40, line 6
(Total income) 2 _________   Part 4 – Nonapportionable Nonrefundable
3. Enter municipal bond interest from Credits
TC-40, Schedule A, Part 1, code 57 3 _________ Nonapportionable nonrefundable credits can reduce your
4. Line 2 minus line 3 4 _________ income tax to zero, but any credit greater than your tax liability
5. Enter tax exempt interest from federal will not be refunded.
form1040 or 1040-SR, line 2a 5 _________ Enter the following nonapportionable nonrefundable credits
6. Modiﬁ ed Adjusted Gross Income 6 _________ that apply. Attach TC-40A to your Utah return.
Add lines 4 and 5 Write the code and amount of each nonapportionable
7. Multiply line 1 by 0.0495 7 _________ nonrefundable credit in Part 4. Total the amounts and carry
8. Enter: 8 _________ the total to TC-40, line 26.
a. Married ﬁ ling separately: $25,000
b. Married ﬁ ling federal return 1040NR: $25,000
c. Married ﬁ ling joint: $50,000
d. Single: $30,000
e. Qualiﬁ ed widow(er) or head of household: $50,000
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.

- 23 -

2021 Utah TC-40 Instructions                                                                                             21
      Codes for Nonapportionable Nonrefundable Credits,               (02) Qualiﬁ ed Sheltered Workshop Cash Contribution
      TC-40A Part 4                                                    Credit
                                                                       (UC §59-10-1004)
      01 At-Home Parent Credit
      02 Qualiﬁ ed Sheltered Workshop Cash Contribution                  Charitable contributions claimed on the federal 
         Credit
      05  Carryforward of Clean Fuel Vehicle 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 
                                                                  more than your tax liability
Keep all related documents, including credit forms, with your     For more information contact: 
records. You may have to provide this information later to verify  Division of Services for People with Disabilities
a credit claimed on your return.                                   195 N 1950 W
                                                                   Salt Lake City, UT 84116
Each nonapportionable nonrefundable credit is explained 
                                                                   1-844-275-3773
below.
                                                                   dspd.utah.gov
(01)  At-Home Parent Credit
                                                                      (05)  Carryforward of Clean Fuel Vehicle Credit
     (UC §59-10-1005)
                                                                       (UC §59-10-1009)
An at-home parent may claim a nonrefundable credit of $100 
                                                                  The clean fuel vehicle credit is no longer available. The ﬁ ve-
for each child 12 months old or younger on the last day of 
                                                                  year carryforward remains for credit earned before 2017. If you 
2021. An at-home parent includes the:
                                                                  have unused credit from a year prior to 2017, you may carry it 
•  biological mother or father,                                   forward for up to ﬁ ve years through tax year 2021 or until the 
•  stepmother or stepfather,                                      credit is used up (whichever comes ﬁ rst). The carryforward 
                                                                  must not be more than your tax liability in the year you claim it.
• adoptive parents, 
• foster parents,                                                   (06)  Historic Preservation Credit
                                                                       (UC §59-10-1006)
•  legal guardian, and
•  persons housing a child placed by a child-placing agency       The credit is for costs to restore any residential certiﬁ ed 
for legal adoption.                                               historic building.
To qualify for the credit, all of the following conditions must   Complete form TC-40H, Historic Preservation Tax Credit, with 
be met:                                                           the State Historic Preservation Ofﬁ ce certiﬁ cation, verifying the 
                                                                  credit is approved. Do not send form TC-40H with your return. 
1.  The child must be 12 months or younger on the last day        Keep the form and all related documents with your records to 
of 2021;                                                          provide the Tax Commission upon request.
2.  the at-home parent must provide full-time care in their       Note: You may carry forward for the next ﬁ ve years any credit 
residence;                                                        that is more than your tax liability
3.  the child must be claimed as a dependent on the at-home       For more information contact:
parent's return;
                                                                   Utah Division of State History
4.  the total of the at-home parent’s wages, tips and compen-      3760 S Highland Drive
sation listed on federal W-2 forms and the gross income            Salt Lake City, UT 84106
on federal Schedule C, Proﬁ t or Loss from Business, line          801-245-7277
7, must be $3,000 or less for the taxable year; and                history.utah.gov/shpo/ﬁ nancial-incentives/
5.  the federal adjusted gross income (TC-40, line 4) must be 
$50,000 or less.
Note: You may not carry forward or back any credit that is 
more than your tax liability
There is no form for this credit. Keep all related documents 
with your records.

- 24 -

2021 Utah TC-40 Instructions 22
(08) Low-Income Housing Credit (17) Credit for Income Tax Paid to Another State
(UC §59-10-1010) (UC §59-10-1003)
This credit is determined by the Utah Housing Corporation for If you are a Utah resident or part-year resident with income that
owners of a low-income housing project who also received part is taxed by Utah and another state(s), the District of Columbia,
of the federal low-income housing credit. When this credit ap- or a possession of the United States, you may be entitled to a
plies, the project owner will provide you with form TC-40TCAC credit for income tax paid to the other state(s). Nonresidents
(issued by the Utah Housing Corporation). do not qualify for this credit. You can only take this credit for
If you share in this credit, get form TC-40TCAC, Utah Low- individual income tax (you cannot take it for sales tax or local
Income Housing Tax Credit Allocation Certiﬁ cation, and com- taxes). Complete Schedule B to see if your income was taxed
plete form TC-40LI, Summary of Utah Low-Income Housing by both states.
Tax Credit. Do not send these forms with your return. Keep Complete and attach form TC-40S, Credit for Income Tax Paid
the forms and all related documents with your records. to Another State. If there are two or more states, calculate
The building project owner must also complete and attach to each state separately. Carry the sum of the credits from TC-
his/her return form TC-40LIS, Utah Credit Share Summary 40S, line 7 to TC-40A, Part 4, using code 17.
of Low-Income Housing Project. Do not use the state income tax withheld from form W-2 as
Note: You may carry back three years or forward for the next the tax paid to the other state. You must complete and ﬁ le the
ﬁ ve years any credit that is more than your tax liability. If you other state's return to determine the tax amount paid. You may
are carrying this credit forward or back, also complete form have to provide additional information later to verify this credit.
TC-40LIC, Utah Low-Income Housing Tax Credit Carryback Part-year residents rarely qualify for this credit. If you are
and/or Carryforward. domiciled in Utah for part of the year and domiciled in another
For more information contact: state for part of the year, you may only claim credit on the
portion of income:
Utah Housing Corporation
2479 S Lake Park Blvd. 1. taxable in Utah,
West Valley City, UT 84120 2. taxed also by the other state(s), and
801-902-8200 3. included in "Column A - Utah" income on form TC-40B.
utahhousingcorp.org
Part-year residents must prorate and enter the tax paid to
(12) Credit for Increasing Research Activities in Utah the other state(s) on TC-40S, line 6. The credit only applies
(UC §59-10-1012) to tax paid on the part of your income (TC-40, line 1) taxed
The credit is: by both states.
1. 5 percent of your qualiﬁ ed expenses for increasing research Note: You may not carry forward or back any credit that is
activities in Utah above a base amount, more than your tax liability.
2. 5 percent of certain payments made to a qualiﬁ ed orga- Keep a signed copy of the other state's return and all related
nization increasing basic research in Utah above a base documents with your records.
amount, and
3. 7.5 percent of your qualiﬁ ed research expenses in Utah FYI: Common Credit 17 Errors
for the current taxable year.
• Claiming the withholding amount on a W-2 as taxes
Note: You may carry forward for the next 14 years any credit paid to another state.
for 1 or 2 (above) that is more than your tax liability.
• Claiming credit for taxes other than income tax.
You may not carry forward any credit for 3 (above).
• Claiming the entire amount of tax paid to another
There is no form for this credit. Keep all related documents state.
with your records.
• Part-year residents not prorating correctly on
(13) Carryforward of Credit for Machinery and TC-40S.
Equipment Used to Conduct Research
(UC §59-10-1013)
The credit expired for taxable years beginning after 2010. (19) Live Organ Donation Expenses Credit
(UC §59-10-1015)
If you claimed a credit on your return for machinery and/or
equipment used to conduct research for a year after 1998 and You may claim a credit up to $10,000 of qualiﬁ ed costs incurred
prior to 2011, and the credit was more than your tax liability for donating human bone marrow, or any part of an intestine,
for the year, you may carry over the excess credit to the next kidney, liver, lung, or pancreas for transplanting in another
14 years and use it to offset tax until used up. If you are using person. Qualiﬁ ed expenses include travel, lodging or a "lost
any remaining credit in this year, enter that carryover amount wage" if the expense was not reimbursed, and the organ was
on TC-40A, Part 4, using code 13. donated by you, your spouse, or a dependent.
Note: You may carry forward for the next ﬁ ve years any credit
that is more than your tax liability.
Complete form TC-40T, Live Organ Donation Expenses Credit.
Do not send form TC-40T with your return. Keep the form
and related documents with your records to provide the Tax
Commission upon request.

- 25 -

2021 Utah TC-40 Instructions 23
(21) Renewable Residential Energy Systems Credit
Calculation of Combat Related Death Credit
(UC §59-10-1014) 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
may be claimed in following years as long as the total amount military member 2 _________
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
received an honorable or general discharge within the two-
PO Box 144845
year period before the employment begins.
Salt Lake City, UT 84114
801-538-8732 or 801-538-8702 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
two-year period before the employment begins;
(25) Combat Related Death Credit
(UC §59-10-1027) 2. was collecting or was eligible to collect unemployment
beneﬁ ts, or has exhausted their unemployment beneﬁ ts
If you are ﬁ ling a return on behalf of a military service mem- within the last two years, under UC Title 35A, Chapter 4,
ber who died as a result of military service in a combat zone, Part 4, Beneﬁ ts and Eligibility; and
you may claim a nonrefundable credit equal to the amount
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
employment start date.
To qualify for the credit, all of the following conditions must
be met: The credit is claimed beginning in the year the 45 consecutive
weeks in paragraph 3 above are met.
1. The military service member must have been in an active
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 First Year Credit
Jan. 1, 2010; (count all months in the year the 45-week requirement is met):
3. The death must have occurred while the military service 1. Number of months or partial months the
member was serving in a combat zone, or be the result veteran was employed in the ﬁ rst year 1 _________
of a wound, disease, or injury incurred while serving in a
2. Monthly credit allowable in ﬁ rst year 2 200
combat zone; and
3. First year credit –
4. The service must have been on or after the date declared multiply line 1 by line 2 (maximum $2,400) 3 _________
by the President of the United States by Executive Order
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 4. Number of months or partial months the
separately), the credit is equal to your tax liability shown on veteran was employed in the 2nd year 4 _________
line 22. Enter this amount on TC-40A, Part 4, using code 25 5. Monthly credit allowable in second year 5 400
If the return is being ﬁ led as married ﬁ ling jointly (deceased 6. Second year credit –
service member and spouse), use the following calculation multiply line 4 by line 5 (maximum ($4,800) 6 _________
to determine the allowable credit.

- 26 -

2021 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 4.95 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
5. a signed statement from the Department of Workforce training.
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;
the last two years. instead, take the Military Retirement Credit (code
(28) Employing Persons Who Are Homeless Credit AJ). See page 20.
(UC §59-10-1032)
You may claim a credit for hiring a homeless person if you Credit calculation
receive a credit certiﬁ cate from the Department of Workforce
Services. Survivor beneﬁ ts _______ x .0495 = 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
more than your tax liability.
Note: You may carry forward for the next ﬁ ve years any credit
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 You may claim a credit for a donation made to the Special
PO Box 142503 Needs Opportunity Scholarship Program. You will receive a
Salt Lake City, UT 84111-2503 tax credit certiﬁ cate from the program, listing the amount of
385-272-7798 the credit. You may not claim this credit if you claimed the
jobs.utah.gov/employer/business/htc.html donation as an itemized deduction on your federal return.
Do not send the certiﬁ cate with your return. Keep the certiﬁ cate
(63) Achieving a Better Life Experience (ABLE)
and all related documents with your records.
Program Credit
(UC §59-10-1035) Note: You may carry forward for the next three years any
credit that is more than your tax liability.
You may claim a credit for 4.95 percent of the total qualiﬁ ed
contributions you made to a Utah resident's Achieving a For more information, contact:
Better Life Experience Program account. You must make the info@childrensﬁ rsteducationfund.org
contributions during the taxable year and have an itemized 385-204-5331
statement from the qualiﬁ ed ABLE program.
You may not claim a credit for an amount of a contribution that
  Part 5 – Refundable Credits
is returned to you or an amount already deducted on your
federal income tax return. Enter the following refundable credits that apply. Attach TC-40A
to your Utah return.
Credit calculation Write the code and amount of each refundable credit in Part
5. Total the amounts and carry the total to TC-40, line 38.
Contributions _______ x .0495 = Credit _________
Codes for Refundable Credits, TC-40A Part 5
Note: You may not carry forward or back any credit that is 39 Renewable Commercial Energy Systems Credit
more than your tax liability. 41 Special Needs Adoption Credit
47 Agricultural Off-highway Gas/Undyed Diesel Credit
For more information, contact: 48 Farm Operation Hand Tools Credit
Department of Workforce Services
140 E 300 S
PO Box 45249 Keep all related documents, including credit forms, with your
Salt Lake City, UT 84145-0249 records. You may have to provide this information later to verify
801-526-9675 a credit claimed on your return.
jobs.utah.gov Each refundable credit is explained below.

- 27 -

2021 Utah TC-40 Instructions 25
(39) Renewable Commercial Energy Systems Credit If the adoption order is issued by a court in Utah or another
(UC §59-10-1106) state, the credit may only be claimed the year the adoption
order becomes ﬁ nal. If the adoption order is issued by a for-
Get form TC-40E, Renewable Residential and Commercial
eign country, the credit may only be claimed the year a court
Energy Systems Tax Credits, from the Governor's Ofﬁ ce of
of competent jurisdiction in Utah orders the state registrar to
Energy Development with their certiﬁ cation stamp. Do not
ﬁ le the adoption order issued by the foreign country.
send this form with your return. Keep the form and all related
documents with your records to provide the Tax Commission There is no form for this credit. Keep all related documents
upon request. with your records to provide the Tax Commission upon request.
For more information contact: (47) Agricultural Off-highway Gas/Undyed Diesel
Governor's Ofﬁ ce of Energy Development (OED) Credit
PO Box 144845 (UC §59-13-202)
Salt Lake City, UT 84114 You may claim a credit of 31.4 cents per gallon for motor fuel
801-538-8732 or 801-538-8702 and undyed diesel fuel bought in Utah during 2021 and used
energy.utah.gov/tax-credits/ to operate stationary farm engines and self-propelled farm
renewable-energy-systems-tax-credit machinery used solely for commercial non-highway agricul-
(41) Special Needs Adoption Credit tural use if the fuel was taxed at the time it was bought. This
(UC §59-10-1104) does not include golf courses, horse racing, boat operations,
highway seeding, vehicles registered for highway use, hobbies,
You may claim a refundable credit of $1,000 for a special needs personal farming and other non-agricultural use.
child you adopt for whom the adoption order was issued by
a court of competent jurisdiction in Utah or another state, or
a foreign country. You must be a resident of the State of Utah Credit calculation
on the date the order is issued. If the adoption is made by a Gallons _______ x .314 = Credit _________
foreign country, the adoption must be registered in accordance
with UC §78B-6-142.
There is no form for this credit. Keep all related documents
To claim this credit, the child must meet one of the following with your records to provide the Tax Commission upon request.
conditions:
1. be ﬁ ve years of age or older; (48) Farm Operation Hand Tools Credit
(UC §59-10-1105)
2. be under the age of 18 with a physical, emotional, or mental
disability; or This credit is for sales and use tax paid on hand tools pur-
chased and used or consumed primarily and directly in a farm-
3. be part of a sibling group (two or more persons) placed ing operation in Utah. The credit only applies if the purchase
together for adoption. price of a tool is more than $250.
The credit may not exceed $1,000 per taxable year, regardless There is no form for this credit. Keep all related documents
of the number of qualifying special needs children adopted with your records to provide the Tax Commission upon request.
during the year.

TC-40B - Non or Part-year Resident Schedule
Use TC-40B to calculate the Utah tax for a nonresident or a 2. If you (and your spouse) are a nonresident, enter the
part-year resident. two-character home state postal abbreviation. If you are a
resident of a foreign country (a foreign national or citizen),
Residency Status enter "NA" in the home state abbreviation ﬁ eld.
1. If you are a part-year resident, enter the date you estab- 3. If you are a Utah resident and your spouse is a nonresident,
lished residency in Utah and the date the residency ended. enter your spouse’s two-character home state postal ab-
Enter dates in the format mm/dd/yy. breviation. If your spouse is a resident of a foreign country
(a foreign national or citizen), enter "NA" in the home state
abbreviation ﬁ eld.

- 28 -

2021 Utah TC-40 Instructions 26
Follow these steps to calculate your Utah tax: Column B: Enter the state tax refund included on line 1 of
1. Complete form TC-40 through line 24. federal form 1040, Schedule 1.
2. Complete form TC-40B, Non or Part-Year Resident Sched- Line 33
ule (see line-by-line instructions, below).
Column A: Enter only the subtractions from income attribut-
3. Complete the rest of form TC-40, beginning with line 25. able to Utah and shown on TC-40A, Part 2. Include in Column
Attach form TC-40B to your Utah return. Do not attach a A an equitable adjustment shown on TC-40A, Part 2, only to
copy of your federal return. Keep a copy with your records. the extent the equitable adjustment relates to subtractions
from income from Utah sources.
Column B: Enter the total subtractions from income shown
Line-by-Line Instructions
on TC-40A, Part 2.
Note: Column A is for Utah income and adjustments. Column
B is for total income and adjustments. Line 34 - RESERVED

Lines 1 - 14 Line 35 - RESERVED
Column A: Enter all income (loss) earned or received from
Line 36
Utah sources while not a Utah resident, plus all income (loss)
earned or received from all sources while a Utah resident If you adjusted your income on federal form 1040, Schedule
(even if not from a Utah source) included in income on the 1, line 26, enter the description on line 36 blank line and the
federal return. adjustment amount in Column B. In Column A, enter the
amount of the adjustment that is from Utah income.
Column B: Enter the total income (loss) from all sources as
reported on your federal return. Line 37

Line 15 Enter the total of lines 19 through 36.
Column A: Enter only the additions to income attributable to Note: Do not report nonresident active duty military pay
Utah and shown on TC-40A, Part 1. In the case of an addition included in federal income in the Utah portion of income on
to income attributable to a Medical Savings Account addback line 1. Include a nonresident military spouse's Utah portion
or a my529 addback, only include the addition in the Utah of income on lines 1 through 17, whichever applies, and also
column to the extent it was previously subtracted from Utah include the deduction claimed on TC-40A, Part 2 for this in-
taxable income. Include in Column A an equitable adjustment come (code 88) on line 33.
shown on TC-40A, Part 1, only to the extent the equitable
adjustment relates to additions to income from Utah sources. Line 38
Column B: Enter the total additions to income shown on Subtract line 37 from line 18 for both columns A and B and
TC-40A, Part 1. enter the result.
Note: The amount on line 38 in column B must equal the Utah
Line 16 - RESERVED taxable income shown on TC-40, line 9.

Line 17 - RESERVED Line 39

Line 18 Divide the total on line 38 Column A by the total on line 38
Column B, and enter the result on line 39. Round to four
Enter the total of lines 1 through 17. decimal places. Do not enter a decimal greater than 1.0000,
and do not enter a negative number. (If the amount in column
Lines 19 - 29
A or column B is zero, enter 0.0000 on line 39.)
Column A: Enter adjustments applicable to Utah income,
including moving expenses for members of the armed forces Line 40
when moving into Utah (line 22). Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.
Column B: Enter adjustments claimed on your federal return.
Line 41
Line 30 - RESERVED Multiply line 40 by the decimal on line 39. This is your Utah
tax. Carry this amount to TC-40, line 25.
Line 31 - RESERVED

Line 32
Column A: Enter a subtraction for a state tax refund included
on line 1 of federal form 1040, Schedule 1, only to the extent
the refund subtracted is related to Utah tax.

- 29 -

2021 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                       22222                      a  Employee’s social security number
                                                                                                         567-89-0123                       OMB No. 1545-0008 
K-1 with your return. Keep all these forms with your tax         b  Employer identification number (EIN)                                             1   Wages, tips, other compensation
records — we may ask you to provide the documents at                       87-1234567                                                                           32,519.85
a later time.                                                    c  Employer’s name, address, and ZIP code                                           3   Social security wages
                                                                           ABC ENTERPRISE INC                                                                   32,519.85
Processing may be delayed or your withholding tax credits may              9876 MAIN ST                                                              5   Medicare wages and tips
be disallowed if you do not complete TC-40W as explained                  32,519.85SALT LAKE CITY UT 84101
                                                                                                                                                     7   Social security tips
below and submit it with your return.
                                                                 d  Control number                                                                   9   
 TC-40W, Part 1                                                 e  Employee’s first name and initial Last name                                Suff. 11   Nonqualified plans
                                                                           WILLIAM J SMITH
Report Utah withholding tax from the following forms:                      456 TIMBER DR                                                            13   employeeStatutory Retirementplan Third-partysick pay
                                                                           MURRAY UT 84150
•   Federal form W-2, Wage and Tax Statement                                                                                                        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
                                                                 15  State Employer’s state ID number          16  State wages, tips, etc. 17  State income tax  18  Local wages, tips, etc.                 19
page 1. Enter the following information:                            UT   12345678002WTH                             32,519.85                 767.99
Line 1 - Enter the employer/payer federal EIN (W-2 box "b," 
     or 1099).
                                                                                   Wage and Tax 
Line 2 - Enter the employer/payer Utah withholding account      Form W-2 Statement                                            2020
     number (W-2 box 15, or 1099).
                                                                 Utah TC-40W Example

 FYI: Withholding Account Number                                                        Part 1 - Utah Withholding Tax Schedule
 The Utah withholding account number is a 14-char-                   40009              SSN 567-89-0123                                    Last name SMITH
 acter number. The ﬁ rst eleven characters are numeric               USTC ORIGINAL FORML
 and the last three are "WTH." Do not enter hyphens.                       Line Explanations                                                                    IMPOR
 Example: 12345678901WTH.
 If form W-2 or 1099 does not include this number,                         1 Employer/payer ID number from W-2 box “b” or 1099                                  Do no
                                                                           2 Utah withholding ID number from W-2 box “15” or 1099                               W-2 or
 contact the employer or payer to get the correct num-                      (14 characters, ending in WTH, no hyphens)                                          on the
 ber to enter on TC-40W, Part 1. Failure to include this                   3 Employer/payer name and address from W-2 box “c” or 1099
 number on TC-40W may cause your withholding to be                         4 Enter “X” if reporting Utah withholding from form 1099                             Use ad
 disallowed and delay any refund.                                          5 Employee’s Social Security number from W-2 box “a” or 1099                         1099s
                                                                           6 Utah wages or income from W-2 box “16” or 1099
                                                                           7 Utah withholding tax from W-2 box “17” or 1099                                     Enter 
                                                                                                                                                                enter p
Line 3 - Enter the employer/payer name and address (W-2 
     box "c," or 1099).                                              First W-2 or 1099                                                                          Secon
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
                                                                                9876 MAIN ST
Line 6 - Enter your Utah wages or income being reported (or                     SALT LAKE CITY UT 84101
     your spouse’s, if ﬁ ling jointly) (W-2 box 16, or 1099).
Line 7 - Enter your Utah withholding tax (or your spouse’s, if       4                                                                                          4
     ﬁ ling jointly) (W-2 box 17, or 1099).
Note: If there is no Utah employer identiﬁ cation number on          5    567-89-0123                                                                           5
a form W-2 box 15, 1099-R box 13, 1099-MISC box 17, or               6                      32,520       0 0 .                                                  6
any other 1099 form, your refund may be reduced or your tax 
due increased. Contact the employer or payer of the income           7                           768     0 0 .                                                  7
to get the Utah ID number.
                                                                      Third W-2 or 1099                                                                         Fourth
Add the amounts of Utah withholding tax from all lines 7 and         1                                                                                          1
enter the total at the bottom of TC-40W, page 1 and on form 
TC-40, page 2, line 33.

- 30 -

2021 Utah TC-40 Instructions                                                                                                                                                                                                28
 TC-40W, Part 2                                                                                                                       Add the amounts of mineral production withholding tax from 
                                                                                                                                       all lines 5 and enter the total on form TC-40, page 2, line 36.
To claim credit for Utah mineral production withholding tax, en-
ter the following information. If from form TC-675R, enter lines                                                                       Do not send TC-675R(s) with your return. Keep them in your 
1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4 and 5.                                                                         ﬁ les.
Line 1 - Enter the mineral producer's federal EIN (TC-675R  Processing may be delayed or the withholding tax credit 
                 box 2).                                                                                                               disallowed if you do not complete TC-40W with all required 
Line 2 - Enter the mineral producer's name (TC-675R box 1).                                                                            information.
Line 3 - Enter the mineral producer's Utah withholding account 
                 number (TC-675R box 3).                                                                                                 TC-40W, Part 3
                                                                                                                                       To claim credit for Utah withholding tax paid on your behalf by 
 FYI: Mineral Withholding Account Number                                                                                               a pass-through entity (partnership, LLC, LLP, S corporation or 
                                                                                                                                       trust), enter the following information from Utah Schedule K-1:
 The Utah mineral withholding account number is a 
 14-character number. The ﬁ rst eleven characters are                                                                                  Line 1 - Enter the pass-through entity's federal EIN (Schedule 
 numeric and the last three are "WMP." Do not enter                                                                                          K-1 box A).
 hyphens. Example: 12345678901WMP.                                                                                                     Line 2 - Enter the pass-through entity's name (Schedule K-1 
 If form TC-675R does not include this number, contact                                                                                       box B).
 the payer to get the correct number to enter on TC-                                                                                   Line 3 - Enter the Utah withholding tax withheld or paid on 
 40W, Part 2. Failure to include this number on TC-40W                                                                                       your behalf by the pass-through entity.
 may cause your withholding to be disallowed and delay 
                                                                                                                                       Add the amounts of pass-through entity Utah withholding 
 any refund.
                                                                                                                                       tax from all lines 3 and enter the total on form TC-40, page 
                                                                                                                                       2, line 35.
Line 4 - If the mineral withholding tax distribution was received  Do not send Utah Schedule(s) K-1 with your return. Keep 
                 from a pass-through entity (partnership, LLC, LLP,  them in your ﬁ les. 
                 S corporation or trust), enter the pass-through entity's                                                              Processing may be delayed or the withholding tax credit 
                 federal EIN. If you receive a TC-675R directly from                                                                   disallowed if you do not complete TC-40W with all required 
                 the mineral producer, leave this line blank.                                                                          information.
Line 5 - Enter your mineral production withholding tax 
                 (TC-675R box 6) or your share of mineral production 
                 withholding tax reported on Utah Schedule K-1 by a 
                 pass-through entity.

                   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    0__

                   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
                   40010          SSN                       545-18-6791                            Last name                WINTER                                                              2020
                   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 -

2021 Utah TC-40 Instructions                                                                                                            29

  Special Instructions for                                               Special Instructions for Couples
                                                                 1. Complete a federal return “as if” you were ﬁ ling separately.
Married Couples                                                    DO NOT ﬁ le the “as if” return with the IRS. Use this return 
                                                                   ONLY to complete these special instructions.
A married couple who ﬁ les a joint federal return may ﬁ le 
separate Utah returns ONLY IF:                                   2. Determine your allocation percentage:
•  one spouse is a full-year Utah resident, AND                    A. Adjusted gross income on your married 
                                                                    ﬁ ling joint federal return                ___________
•  the other spouse is a full-year nonresident.
                                                                   B. Utah resident spouse’s federal adjusted gross 
     If either spouse is a part-year resident, you                  income only                                ___________
    cannot use        Special Instructions for Married              - For a full-year Utah resident, federal “as if” adjusted gross 
    Couples and your ﬁ ling status must match your                   income.
    federal return.                                                 - For a nonresident who has Utah income and must ﬁ le a 
                                                                     Utah return, federal adjusted gross income.
To ﬁ le this way, use Special Instructions for Couples, below.
                                                                  C. Allocation percentage                      ___________
You may also use Special Instructions if the spouse of a Utah 
                                                                    - Divide line B by line A and carry to four decimal places.
resident is a nonresident military service member. See Pub 
57, Military Personnel Instructions.                             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 $1,750.
                                                                   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 -

2021 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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