UTAH
222FormsForms0andand
InstructionsInstructions
TC-41
Utah State Tax Commission • 210 North • 1950 West Salt Lake•tax.utah.govCity, Utah 84134
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UTAH
222FormsForms0andand
InstructionsInstructions
TC-41
Utah State Tax Commission • 210 North • 1950 West Salt Lake•tax.utah.govCity, Utah 84134
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Contents
General Instructions ...................................................................................................................................................................................1
TC-41 - Line-by-Line Instructions ...............................................................................................................................................................5
TC-41A – Fiduciary Supplemental Schedule ...........................................................................................................................................10
TC-41B - Non or Part-year Resident Estate or Trust ................................................................................................................................18
TC-41C – Bankruptcy Estate Schedule ....................................................................................................................................................19
TC-41K – Benefi ciaries’ Share of Income, Deductions and Credits .........................................................................................................21
TC-41K-1 – Benefi ciary’s Share of Utah Income, Deductions, and Credits .............................................................................................23
TC-41N – Pass-through Entity Withholding Tax ........................................................................................................................................24
TC-41W – Utah Withholding Tax Schedule...............................................................................................................................................26
TC-250 – Credits Received from Upper-tier Pass-through Entities and Mineral Production Withholding Tax Credit on TC-675R ...........28
Qualifi ed Funeral Trust Information ...........................................................................................................................................................30
Cover photo:
E-Filing is Easier! Need more information?
E-fi ling is the easiest and most accurate way to fi le. Ask your tax Questions 801-297-2200 or
preparer about e-fi ling your individual, fi duciary, partnership, C cor-
poration and S corporation returns, or use commercial tax software. 1-800-662-4335 (outside the Salt Lake area)
Research Utah rules, bulletins and Commission decisions:
tax.utah.gov
Utah is Online
Utah Code (UC): le.utah.gov
Utah offers many online services for individual and business fi lers,
including: Internal Revenue Code (IRC):
law.cornell.edu/uscode/26
tap.utah.gov
• Pay by e-check or credit card.
Utah Taxpayer Advocate Service
• Manage your Utah tax account. The Taxpayer Advocate Service helps taxpayers who have made
• Request payment plans. multiple, unsuccessful attempts to resolve concerns with the Tax
tax.utah.gov Commission. This service helps resolve problems when normal
agency processes break down, identifi es why problems occurred, and
• Download forms and instructions for all Utah tax types. suggests solutions. See tax.utah.gov/contact, or contact us to fi nd
• Link to free business resources and other services. out if you qualify for this service at 801-297-7562 or 1-800-662-4335,
ext. 7562, or by email at taxpayeradvocate@utah.gov.
References Do not use the Taxpayer Advocate Service to bypass normal methods
UC Utah Code (le.utah.gov) for resolving issues or disputes.
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
E-Verify for Employers If you need an accommodation under the Americans with Disabili-
Employers can help prevent identity theft by verifying the Social Se- ties Act, email taxada@utah.gov, or call 801-297-3811 or TDD
curity numbers of job applicants. E-Verify is a free service of the U.S. 801-297-2020. Please allow three working days for a response.
Department of Homeland Security that verifi es employment eligibility
through the Internet. Employers can use E-Verify at e-verify.gov.
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2022 Utah TC-41 Instructions 1
General Instructions
You get an automatic extension of up to six months to fi le
What's New your return. You do not need to fi le an extension form, but
• Solar energy systems phase-out: The maximum Re- we will assess penalties if you have not met the prepayment
newable Residential Energy Systems Credit (credit 21) requirements (see below).
for solar power systems installed in 2022 is $800.
See instructions for line 39. All extension calendar year returns
• Utah tax rate: The 2022 Utah Legislature passed SB 59, must be fi led by Oct. 16, 2023.
lowering the state fi duciary tax rate from 4.95 percent to
4.85 percent.
• Payroll Protection Program (PPP) grant or loan Prepayment Requirements for Filing
addback: In certain situations you must add to your income Extension
the amount of PPP grants or loans forgiven in 2022. See You must prepay by the original due date:
page 11.
• 90 percent of your 2022 tax due (TC-41, line 38);
• 100 percent of your 2021 tax liability (2021 TC-41, line 38);
Who Must File or
If you are a fi duciary of an estate or trust with income derived • 90 percent of your 2022 tax due (TC-41, line 38) if you
from Utah sources, and you are required to fi le a federal Fi- did not have a tax liability in 2021 or this is your fi rst year
duciary Income Tax Return, then you must fi le form TC-41, fi ling.
Utah Fiduciary Income Tax Return.
The pass-through withholding tax must be paid to the Tax
Commission by the original due date of the return, without
When to File and Pay regard to extensions. You may pay at tap.utah.gov or use
You must fi le your return and pay any tax due: form TC-549, Fiduciary Income Tax Return Payment Coupon.
1. By April 18, 2023, if you fi le on a 2022 calendar year basis You may prepay through withholding (W-2, TC-675R, etc.),
(tax year ends Dec. 31, 2022); or payments applied from a previous year refund, tax credits and
credit carryovers, or payment made by the tax due date using
2. By the 15th day of the fourth month after the fi scal year
form TC-548, Fiduciary Income Tax Prepayment Coupon or at
ends, if you fi le on a fi scal year basis. If the due date falls
tap.utah.gov. Interest is assessed on unpaid tax from the fi ling
on Saturday, Sunday or legal holiday, the due date is the
due date until the tax is paid in full. Penalties may also apply.
next business day.
All Utah income taxes for the year must be paid by the due
date. If your return is not fi led on time or all income tax due Where to File
is not paid by the due date you may be subject to penalties Mail your return to:
and interest. (See instructions for line 39.) Utah State Tax Commission
Utah does not require quarterly estimated tax payments. You 210 N 1950 W
can prepay at any time by sending your payment with form SLC, UT 84134-0250.
TC-548, Fiduciary Income Tax Prepayment Coupon, or by
paying at tap.utah.gov.
What to Attach and What to Keep
Tax Period and Accounting Method Attach
The fi rst return fi led by an administrator or executor of an estate • Utah Schedules: Attach all applicable schedules (TC-41A,
must cover the period from the date of the decedent’s death TC-41B, TC-41C, TC-41K, TC-41K-1 for each benefi ciary,
to the end of the fi rst tax year selected by the administrator TC-41N, TC-41S, TC-41W, and TC-250).
or executor. The fi rst return fi led by a fi duciary of a trust must • Other Adjustments: Attach an explanation for any eq-
cover the period beginning with the creation of the trust to uitable or fi duciary adjustment entered on TC-41A, Part
the end of the fi rst tax year selected by the fi duciary. Returns 2, code 79 or code 87.
must be fi led for each subsequent year the estate or trust ex-
• Other Utah Forms: Attach a copy of Utah TC-40LIS if you
ists. The taxable year cannot be longer than 12 months and
are a building project owner of a low-income housing unit.
must coincide with the tax year selected for fi ling the federal
return. You must apply the same accounting method used for • Tax Due: If you have an amount due on the return, sub-
federal fi duciary income tax purposes as for Utah fi duciary mit form TC-549, Fiduciary Income Tax Return Payment
income tax purposes. Coupon (see the last page of this book), and your check
or money order with the return.
Extension of Time to File
FYI: Withholding Forms
This is NOT an extension of time to pay your Withholding tax information must be entered on
taxes – it is an extension to fi le your return. TC-41W, which is attached to your return.
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2022 Utah TC-41 Instructions 2
Keep Test 2
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule There is a rebuttable presumption you are domiciled in Utah
K-1 received from an upper-tier pass-through entity (see TC- (i.e., you are domiciled in Utah unless you can prove otherwise)
250 instructions in this book for the defi nition of upper-tier if you or your spouse:
pass-through entity), etc., or form TC-675R (showing mineral 1. claims a residential exemption for a primary residence
withholding tax) with your return. If you do not complete and under UC §59-2, Property Tax Act;
send form TC-41W with your return, processing will be delayed 2. voted in Utah during the taxable year and were not regis-
and we may reject your withholding credit. tered to vote in another state during that time; or
Do not send a copy of your federal return, credit schedules 3. fi le a Utah income tax return as a full-year or part-year
(other than Utah Schedules TC-41A, TC-41S, and/or TC-41W), resident.
worksheets, or other documentation with your Utah return.
Test 3
Recordkeeping
Even if you do not meet any of the conditions above, you are
Keep copies of any receipts, state forms, worksheets, credit still domiciled in Utah if:
authorization forms, and other documentation to support any
1. either you or your spouse has a permanent home in Utah
income, deduction, exemption, and credit you have reported.
to which either of you intend to return after being absent;
You may be asked to provide this information later to verify
and
entries on your Utah return.
2. you or your spouse has voluntarily settled in Utah, not
for a special or temporary purpose, but with the intent of
Rounding Off to Whole Dollars making a permanent home.
Round off cents to the nearest whole dollar. Round down if Under Test 3, whether you have a permanent home in Utah
under 50 cents; round up if 50 cents and above. Do not enter is based on a preponderance of the evidence (i.e., the evi-
cents on the return. 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:
Negative Numbers
• You or your spouse has a Utah driver’s license.
When reporting losses or other negative numbers, do not
use parentheses. Always indicate a negative number with a • You or your spouse claims a federal tax credit (IRC §24)
minus sign (-). for a dependent who is enrolled as a resident student in a
Utah state institution of higher education.
• The nature and quality of the living accommodations you
Fiduciary and Estate Defi ned or your spouse has in Utah compared to another state.
Fiduciary means a guardian, trustee, executor, administrator, • You have a spouse or dependent in Utah for whom you or
receiver, conservator, or any person acting in a fi duciary capac- your spouse claims a federal tax credit under IRC §24.
ity for any individual or entity. The term estate refers only to
the estate of a deceased person and does not include a trust • The physical location where you or your spouse earns
maintained for minors, for a person adjudicated incompetent, income.
or for any person who is suffering from another legal disability. • The state of registration of a vehicle owned or leased by
you or your spouse.
Note: Throughout these instructions, any reference to “you”
means the fi duciary of the estate or trust. • You or your spouse has a membership in a church, club
or similar organization in Utah.
• You or your spouse lists a Utah address on mail, a telephone
"Domicile" Defi ned listing, a listing in an offi cial government publication, other
(UC §59-10-136)
correspondence, or similar item.
A benefi ciary’s domicile determines whether an estate or • You or your spouse lists a Utah address on a federal or
trust must withhold Utah income tax for that benefi ciary. See state tax return.
Pass-through Entity Withholding Requirements on page 4.
• You or your spouse claims Utah residency on a document
Utah Domicile (other than a Utah income tax return) fi led with or provided
(UC §59-10-136) to a court or other government entity.
• You or your spouse fails to obtain a permit or license nor-
Test 1 mally required of a resident in the state where you claim
You are domiciled in Utah if: to have domicile.
1. You or your spouse claimed a child tax credit (IRC §24) for • You are the noncustodial parent of a dependent enrolled
a dependent on your federal tax return, and the dependent in a Utah public K-12 school for which you claimed a child
is enrolled in a Utah public K-12 school. This does not tax credit (IRC §24) on your federal tax return, and you
apply if you are the dependent’s noncustodial parent and are divorced from the custodial parent.
are divorced from, or were never married to, the custodial • You maintain a place of abode in Utah and spent 183 or
parent. more days of the taxable year in Utah.
2. You or your spouse is enrolled as a resident student in a • You or your spouse did not vote in Utah during the taxable
Utah state institution of higher education. year but voted in Utah in any of the three prior years and
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2022 Utah TC-41 Instructions 3
was not registered to vote in another state during those A trust is administered in Utah if:
three years. a. the trust does not specify a place of administration
and the fi duciary transacts a major portion of its trust
No Utah Domicile administration in Utah,
You do not have a Utah domicile if you are absent from Utah b. the fi duciary’s usual place of business is in Utah, or
for at least 761 consecutive days and during this time you or c. the trust states that Utah is the place of administration,
your spouse: and any administration of the trust is done in this state.
1. do not return to Utah for more than 30 days in a calendar
year,
Nonresident Estate or Trust Defi ned
2. do not claim a child tax credit under IRC §24 on your federal
tax return for a dependent who is enrolled in a Utah public The terms nonresident estate nonresident trust or are defi ned
K-12 school (unless you are a noncustodial parent of the as estates or trusts that are not resident estates or trusts.
dependent and are divorced from the custodial parent),
3. are not enrolled in a Utah state institution of higher educa- Part-year Resident Estate or Trust
tion as a resident student,
Defi ned
4. do not claim the residential exemption for property tax on
A part-year resident estate or trust is a resident estate or
your primary residence in Utah, or
trust for part of the year and a nonresident estate or trust for
5. do not claim Utah as your tax home for federal tax purposes. part of the year. All income received during the period of Utah
An absence from the state begins on the later of the date you residency is taxable in Utah, regardless of where that income
or your spouse leaves Utah and ends on the day you or your is earned, unless specifi cally exempted. Income from Utah
spouse returns to and stays in Utah for more than 30 days sources is taxable in Utah during the period of nonresidency.
in a calendar year.
If you do not have Utah domicile, you may choose to have Exempt Trusts
Utah domicile by fi ling a Utah resident income tax return. Trust income that is exempt from federal income tax is also
exempt from Utah income tax.
Spouses
An exempt trust with unrelated business income in Utah that
If your spouse has Utah domicile under Test 1 (above), you fi les federal Form 990-T must fi le Utah form TC-20MC, Tax
also have Utah domicile. If your spouse has Utah domicile Return for Miscellaneous Corporations.
under Tests 2 or 3, you also have Utah domicile unless you
can establish by a preponderance of the evidence (i.e., the
evidence for your claim is more convincing than any evidence Amounts Reportable as Utah
against it) that during the taxable year and the three prior
years you did not: Income by the Benefi ciaries
1. own property in Utah, Utah resident benefi ciaries must report the income from the
estate or trust included in the benefi ciary’s federal adjusted
2. spend more than 30 days in a calendar year in Utah, gross income to Utah as though the benefi ciary received the
3. receive earned income for services performed in Utah, income directly. The estate or trust residence does not affect
4. vote in Utah, or the source of income for computing the benefi ciary’s Utah
individual income tax.
5. have a Utah driver’s license.
A Utah nonresident benefi ciary is not required to fi le a Utah
You are not considered to have a spouse with Utah domicile if: return if:
1. you and the spouse are legally separated or divorced, or 1. their only Utah source of income is from a partnership, S
2. you and the spouse both claimed married fi ling separately corporation, estate or trust (or other pass-through entity);
on your federal individual income tax returns for the taxable and
year. 2. suffi cient Utah income tax was withheld by the partnership,
You must fi le a Utah income tax return (or amended return) S corporation, estate or trust (or other pass-through entity)
and pay any penalty and interest that apply if you did not fi le to cover the Utah tax liability on the Utah source income.
a Utah return based upon your belief that you did not meet
the domicile criteria.
Portfolio Income
Portfolio income listed on federal return schedules may be
Resident Estate or Trust Defi ned either business or nonbusiness income.
Resident estate or resident trust means: Nonbusiness portfolio income is treated as nonbusiness
1. an estate of a deceased person who, at death, was domi- income on the Utah return and is attributable to the state of
ciled in Utah; residence of:
2. a trust, or a portion of a trust, consisting of property trans- • the estate or trust, if retained by the estate or trust, or
ferred by will of a deceased person who at death was • the benefi ciary, if distributed to a benefi ciary.
domiciled in Utah; or
3. a trust administered in Utah.
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2022 Utah TC-41 Instructions 4
to as pass-through entity taxpayers (see UC §59-10-1402(11)).
Apportionable Income
A pass-through entity is not required to withhold on a ben-
The following types of income are apportionable business efi ciary if:
income (not portfolio income):
1. the benefi ciary is exempt from tax under UC §59-7-102(1)
1. Interest, dividends, royalties, gains, etc., derived in the (a) or §59-10-104.1;
ordinary course of a pass-through entity’s trade or business
2. the pass-through entity is a plan under IRC Sections 401,
2. Interest, dividends, gains, etc., of an entity whose primary 408 or 457 and is not required to fi le a return under UC
business activity is investing funds (such as with a broker- Chapter 7; or
age fi rm)
3. the pass-through entity is a publicly traded partnership as
3. Income received from holdings in or the sale of partnership
defi ned under UC §59-10-1403.2(1)(b)(iv).
interests
Utah imposes a 4.85 percent (.0485) withholding tax on all Utah
business and nonbusiness income derived from or connected
Pass-through Entity with Utah sources and attributable to pass-through entity tax-
A pass-through entity is an entity whose income, gains, payers. The estate or trust may reduce this withholding by any
losses, deductions and/or credits fl ow through to its partners mineral production withholding tax and previous pass-through
(partnerships), members (limited liability companies), and entity withholding tax allocated to the benefi ciary, and taxes
shareholders (S corporations) or benefi ciaries (estates and paid for this benefi ciary with form TC-75 (Voluntary Taxable
trusts) for federal tax purposes. Income Election for Pass-through Entities). This withholding
tax must be paid to the Tax Commission by the original due
An estate or trust is considered a pass-through entity if any of date of the return, without regard to extensions.
the estate's or trust's income, gains, losses, deductions, and/or
credits is divided among and passed through to one or more The calculation of the required Utah withholding tax is done
benefi ciaries. A pass-through entity is required to withhold on Schedule N (TC-41N). See the TC-41N instructions in
Utah income tax on the income from Utah sources passed this book.
through to its benefi ciaries. The calculation of the withholding The estate or trust must provide a Utah Schedule K-1 to each
tax requirement for an estate or trust is made on the TC-41N. benefi ciary showing the amount of Utah withholding paid on
(See TC-41N instructions in this book.) behalf of the benefi ciary. This withholding tax is then claimed
as a credit by the benefi ciary on the benefi ciary’s Utah income
Pass-through Entity Taxpayer tax return.
A pass-through entity taxpayer is any entity or individual If this estate or trust has an interest in another pass-through
which has income, gains, losses, deductions and/or credits entity, that other entity is required to withhold Utah income
passed to it from a pass-through entity (e.g., a benefi ciary in tax on Utah income allocated to this estate or trust. The
a trust is a pass-through entity taxpayer). Utah withholding tax other pass-through entity must provide a Utah Schedule K-1
paid for or on behalf of the benefi ciary by the pass-through showing the amount of Utah withholding tax paid on behalf
entity is reported on the TC-41, Schedule K-1, and is claimed of this estate or trust. This withholding tax paid by the other
as a refundable credit on the income tax return fi led by the pass-through entity must be reported on schedule TC-250,
benefi ciary. and must be claimed by this estate or trust to offset any tax
liability or allocated to the benefi ciaries to be claimed on their
Pass-through Entity Withholding Utah income tax returns. Amounts of previous pass-through
Requirements entity withholding tax allocated to benefi ciaries on Schedules
Estates and trusts are considered pass-through entities (see K and K-1 must be reduced by amounts claimed by this estate
UC §59-10-1402(10)) and, for tax years beginning on or after or trust.
Jan. 1, 2013, are required to withhold Utah income tax on all The estate or trust may claim a waiver of withholding tax
nonresident individual benefi ciaries, resident or nonresident and any associated penalty and interest for all or selected
business benefi ciaries, and resident or nonresident estate or benefi ciaries who fi led and paid tax on the Utah income from
trust benefi ciaries. These benefi ciaries are collectively referred this estate or trust. The tax must be paid on or before the
estate or trust’s return due date, including extensions (see
UC §59-10-1403.2(6)).
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2022 Utah TC-41 Instructions 5
TC-41 - Line-by-Line Instructions
Filing Period Reason-for-Amending Codes (enter on return)
File using the 2022 return for calendar year and fi scal or short 1 You fi led an amended return with the IRS. Attach a
years beginning in 2022. If the return is for a fi scal year or a copy of your amended federal return. (If amending
short tax year (less than 12 months), enter the tax year end for a net operating loss, do not use code 1, use
date at the top of the form using the format mm/yy. code 4 - see below.)
2 You made an error on your Utah return. Attach an
Names and Address explanation of the error.
Enter the information as called for. Enter the full name of the 3 Your federal return was changed by an IRS audit or
estate or trust. adjustment and it affects your Utah return. Attach
a copy of the IRS adjustment.
4 You had a net operating loss. Utah treats net
ZIP Code operating losses the same as the federal return.
Enter your ZIP Code with the “plus four” at the end, without If any part of your amended return is from a net
the hyphen. operating loss carryback, use code 4 and complete
a Utah fi duciary tax return for each year you are
amending. Attach a copy of your amended federal
Foreign Country return. Your documentation must clearly show the
If your address is in a foreign country, enter the mailing ad- year you experienced the loss.
dress where indicated. Enter the foreign city, state/province 5 Other. Attach an explanation to your return.
and postal code in the City fi eld. Abbreviate if necessary. Leave
the State and ZIP Code fi elds blank. Enter only the foreign B. Enter the corrected fi gures on the return and/or schedules.
country name in the “Foreign country” fi eld.
C. Enter all other amounts shown on your original return. If
you received a refund on your original return, enter the
EIN or SSN amount of the previous refund on line 29 of the 2022
amended return. If you paid with the original return or
Enter the estate or trust’s federal employer identifi cation num- made subsequent tax payments before fi ling the amended
ber (EIN). If the estate or trust is fi led with a Social Security return, enter the total previous payments on line 35 of the
number (SSN) instead of an EIN, enter that number and mark 2022 amended return.
the space below this number.
D. Submit the amended return with all schedules, including
copies of those schedules that did not change from the
Amended Returns original fi ling.
To amend a previously fi led return, use the tax forms and E. Do not submit a copy of your original return with your
instructions for the year you are amending. Get prior year amended return.
forms and instructions at tax.utah.gov/forms.
Amend your return if you discover an error on your Utah or Federal Form 8886
federal return after it is fi led, or your federal return is audited
or adjusted by the IRS and the audit or adjustment affects your If you fi led federal form 8886, Reportable Transaction Disclosure
Utah return. You must amend your Utah return within 90 days Statement, with the IRS, enter an “X” at the top right-hand side
of the IRS’s fi nal determination. Contact the Tax Commission of your TC-41, where indicated.
if you are unsure whether or not your Utah taxes are affected
Line 1. Type of Return
by an audit or adjustment.
Enter the code that describes the entity fi ling the return. The
To qualify for a refund or a credit, you must fi le an amended
entity type indicated must match the type of entity indicated
return by the later of three years after the original return was
in part A of federal form 1041. If multiple entity types are in-
due or two years from the date the tax was paid. (A return
dicated in part A of federal form 1041, attach an explanation
fi led before the due date is considered fi led on the due date.)
of how trust income from Utah sources is allocated to each
entity type and indicate the entity type that is the dominant
How to Amend a 2022 Utah Fiduciary source of Utah trust income without subtracting income dis-
Tax Return tributed to benefi ciaries. For pooled income funds, enter H
A. On the top of TC-41, page 1, on the “Amended Return” (Charitable Trust).
line, enter the code number from the following list that best Bankruptcy Estate: See the TC-41C instructions in this book
describes your Reason for Amending: for how to compute the Utah tax.
Federal Form 1041-QFT: See the Qualifi ed Funeral Trust
Information in this book.
Electing Small Business Trust (ESBT): Report federal tax-
able income on line 4 and the separate small business trust
portion of the taxable income on TC-41A, Part 1, code 58.
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2022 Utah TC-41 Instructions 6
Line 2. Status Code of Estate or Trust Line 10. Exemption
Enter the code “ ” for a resident estate or trust, “ ” for a nonresi-R N Enter the exemption deduction taken on your federal form
dent estate or trust, or “ ” for a part-year resident estate or trust. 1041, line 21.P
See the General Instructions to determine if the estate or trust is
a resident or nonresident entity. Line 11. State Tax Refund Included in Federal
Income
Line 3. Nonresident Benefi ciaries (UC §59-10-202(2)(d))
If any benefi ciary of the estate or trust is not a Utah resident, Enter the amount of any state tax refund you included in in-
enter an “ ” in the box. If all benefi ciaries are residents of X come on the federal form 1041 for the same year.
Utah, leave the box blank.
Line 12. Subtractions from Income
Line 4. Federal Total Income
Enter the total from TC-41A, Part 2.
Enter the federal total income from federal form 1041, line 9
or form 1041-QFT, Part II, line 5. Complete TC-41A, Part 2, if you have any of the following
subtractions from income:
Bankruptcy Estates. Trustees of an individual bankruptcy
• Interest from Utah municipal bonds and U. S. government
estate (chapter 7 or chapter 11) must complete TC-41C, Bank-
obligations
ruptcy Estate Tax Calculation, to determine the taxable income
and tax liability of the estate. Follow these instructions for TC-41: • Native American income
• Leave lines 4 through 21 blank. • Railroad retirement income
• Line 22, Utah income tax – enter the amount from TC-41C, • Equitable adjustments
line 20. • Nontaxable income from irrevocable resident trust
• For a resident bankruptcy estate, complete lines 23 through • Nongrantor charitable lead trust charitable contribution
42 according to the regular fi duciary instructions.
• Fiduciary adjustments
• For a non or part-year resident bankruptcy estate, complete
• FDIC premiums
lines 23 through 25 according to the regular fi duciary instruc-
tions, then follow the instructions for TC-41C, page 2. • Qualifi ed retirement plan distributions
• COVID-19 Utah grant funds included in AGI
Line 5. Additions to Income
Enter the total from TC-41A, Part 1. Line 13. Total Deductions
Complete TC-41A, Part 1 if you have any of the following Add lines 7 through 12.
additions to income:
Line 14. Utah Taxable Income/Loss
• Lump sum distribution
Subtract line 13 from line 6.
• my529 addback
• Municipal bond interest Line 15. Utah Tax
• ESBT S corporation income Multiply the Utah taxable income on line 14 by 4.85 percent
• Fiduciary adjustments (.0485). If the result is zero or less, enter “0”.
• Payroll Protection Program grant or loan addback Estate or Trust Tax Credit (lines 16 - 21)
• Equitable adjustments (UC §59-10-1020)
Estates and trusts are allowed a credit against Utah tax based
Line 6. Total Adjusted Income on the total of the interest expense, taxes paid, charitable
Add line 4 and line 5. contributions, attorney/accountant/tax preparer fees, and
certain miscellaneous deductions. The credit phases out for
Line 7. Fiduciary Fees for Administering income over a specifi ed amount.
Estate or Trust
Enter any fi duciary fees deducted on your federal form 1041, Line 16. Allowable Deductions for Credit
line 12. Use the following worksheet to calculate the estate or trust’s al-
lowable deductions. See line instructions below the worksheet.
Line 8. Income Distribution Deduction
Enter any income distribution deduction reported on your Worksheet for Allowable Deductions
federal form 1041, line 18.
1. Interest $__________
Line 9. Estate Tax Deduction 2. Taxes $__________
Enter the amount of any estate tax deduction, including 3. Charitable contributions $__________
certain generation-skipping taxes, deducted on your federal 4. Attorney/accountant/return preparer fees $__________
form 1041, line 19.
5. Miscellaneous deductions $__________
6. Total deductions (add lines 1 through 5) $__________
Enter the amount from line 6 on line 16 of your TC-41.
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2022 Utah TC-41 Instructions 7
Worksheet Line Instructions: Line 25. Subtract line 24 from line 23
Line 1 - Interest. Enter the total interest paid or accrued, and Apportionable nonrefundable credits cannot exceed the tax
deducted on the federal return (IRC section 163). liability on the return. If the total of the credits shown on line
Line 2 - Taxes. Enter the total taxes paid or accrued, and 24 is more than or equal to the tax on line 23, enter “0”.
deducted on the federal return (IRC section 164). Do Full-year resident: Enter the amount from line 25 on line 26,
not include any amounts paid or accrued for state or and then complete the rest of the return.
local income taxes for the taxable year.
Non or part-year resident estate or trust: Enter the amount
Line 3 - Charitable Contributions. Enter the total charitable
from line 25 on TC-41B, Non or Part-year Resident Estate
contributions deducted on the estate or trust federal
or Trust Schedule, line 20. Complete TC-41B, enter the tax
return. Do not include any amounts deducted by a
from TC-41B, line 21 on TC-41, page 2, line 26, and then
qualifi ed nongrantor charitable lead trust under IRC
complete the rest of the return.
section 642(c).
Line 4 - Certain Fees. Enter the total deducted on the federal Line 26. Enter Applicable Tax
return for attorney, accountant, or return preparer Full-year resident estate or trust: Enter the tax from line 25.
fees.
Non or part-year resident estate or trust: Enter the tax from
Line 5 - Miscellaneous Deductions. Enter the total miscella-
line 21 of TC-41B. See the TC-41B instructions in this book.
neous and other deductions deducted on the federal
return. Include net operating losses on this line. Bankruptcy estates: Enter the tax from TC-41C, line 61. See
the TC-41C instructions on page 19.
Note: These deductions are used in the calculation of the
Estate or Trust Tax Credit even though they may also have Line 27. Nonapportionable Nonrefundable
been used in the calculation of income items reported on the
Credits
Schedules K-1.
Enter the total from TC-41A, Part 4.
Line 17. Initial Credit before Phase-out Complete TC-41A, Part 4 if you are claiming any of the fol-
Multiply the amount on line 16 by 6 percent (.06). lowing nonrefundable credits:
• Qualifi ed Sheltered Workshop Cash Contribution Credit
Line 18. Base Phase-out Amount
• Carryforward of Clean Fuel Vehicle Credit
The base phase-out amount for an estate or trust is $12,000.
For qualifi ed funeral trusts, see Qualifi ed Funeral Trust Infor- • Historic Preservation Credit
mation in this book. • Low-Income Housing Credit
• Credit for Increasing Research Activities in Utah
Line 19. Income Subject to Phase-out
• Carryforward of Credit for Machinery/Equipment Used to
Subtract line 18 (the base phase-out amount) from line 14
Conduct Research
(Utah taxable income). If the result is zero or less, enter “0”.
• Credit for Tax Paid to Another State
Line 20. Phase-out Amount • Renewable Residential Energy Systems Credit
Multiply line 19 by 1.3 percent (.013). This is the credit phase- • Combat Related Death Credit
out amount.
• Veteran Employment Credit
Line 21. Estate or Trust Tax Credit • Employing Persons Who are Homeless Credit
Subtract the phase-out amount on line 20 from the initial credit • Achieving a Better Life Experience (ABLE) Program Credit
on line 17. If the result is zero or less, enter “0”. • Special Needs Opportunity Scholarship Program Credit
Line 22. Utah Income Tax Line 28. Subtract Line 27 from Line 26
Subtract the estate or trust tax credit on line 21 from the tax Nonapportionable nonrefundable credits cannot exceed your
calculated on line 15. If the result is zero or less, enter “0”. tax liability. If the total credits on line 27 is more than or equal
Bankruptcy Estates: Enter the tax calculated on TC-41C, to the tax on line 26, enter “0”.
line 20. See the TC-41C instructions on page 19.
Line 29. Amended Return Only - Previous Refund
Line 23. Enter Tax from Line 22 This line is only for an amended return. Enter the total of all
Enter the tax from page 1, line 22. refund, credits, or offsets of state income tax received for the
tax year being amended. Do not include refund interest.
Line 24. Apportionable Nonrefundable Credits
Enter the total from TC-41A, Part 3. Line 30. Utah Use Tax
Use tax is a tax on goods and taxable services purchased for
Complete TC-41A, Part 3 if you are claiming any of the fol-
use, storage or other consumption in Utah during the taxable
lowing nonrefundable credits:
year and applies only if sales tax was not paid at the time of
• Capital Gain Transactions Credit purchase. If you purchased an item from an out-of-state seller,
• my529 Credit including Internet, catalog, radio and TV purchases, and the
seller did not collect sales tax on that purchase, you must
• Gold and Silver Coin Sale Credit
pay the use tax directly to the Tax Commission. If you have a
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2022 Utah TC-41 Instructions 8
Utah sales tax license/account, include the use tax on your
sales tax return. If you do not have a Utah sales tax license/ Use Tax Worksheet
account, report the use tax on line 30 of TC-41. 1. Amount of purchases (except grocery food)
subject to use tax 1 _________
You may take a credit for sales or use tax paid to another state
(but not a foreign country). The credit may not be greater than 2. Use tax rate
the Utah use tax you owe. If you paid sales tax to more than one (decimal from Use Tax Rate Chart) 2 .__ __ __ __
state, complete the Use Tax Worksheet below for each state. 3. Multiply line 1 by line 2 3 _________
Add lines 8 on all worksheets and enter the total on line 30. 4. Amount of grocery food purchases
Sales and use tax rates vary throughout Utah. Use the Use subject to use tax 4 _________
Tax Rate Chart below to fi nd the rate for the location where 5. Multiply line 4 by 3% (.03) 5 _________
the merchandise was delivered, stored, used or consumed. 6. Add line 3 and line 5 6 _________
Use the county rate if the city is not listed.
7. Credit for sales tax paid to another state
The tax on grocery food is 3 percent. Grocery food is food on use tax purchases 7 _________
sold for ingestion or chewing by humans and consumed for
8. Use tax due (subtract line 7 from line 6) 8 _________
taste or nutrition. Grocery food does not include alcoholic (If less than zero, enter "0.")
beverages or tobacco. See Pub 25, Sales and Use Tax, for
more information.
Use Tax Rate Chart (Effective Dec. 31, 2022) 31. Total Pass-through Withholding Tax
.0635 Beaver County .0795 Garden City Enter the total pass-through withholding tax from Schedule
.0735 Beaver City .0725 Salt Lake County N, column J.
.0610 Box Elder County .0875 Alta
.0665 Brigham City, Perry, Willard .0835 Brighton This pass-through withholding tax must be paid to the Tax
.0640 Mantua .0745 Murray, South Salt Lake Commission by the original due date of the return, without
.0710 Snowville .0775 Salt Lake City, regard to extensions. Pay at tap.utah.gov or use form TC-549,
.0670 Cache County Inland Port SLC Fiduciary Income Tax Return Payment Coupon.
.0695 Cache Valley Transit, Hyde .0635 San Juan County
Park, Lewiston, Millville .0675 Blanding, Monticello Do not include on this line any pass-through withholding tax
.0700 Hyrum, Logan, Nibley, N. Logan, .0745 Bluff credit received from an upper-tier pass-through entity as
Providence, Richmond, River .0635 Sanpete County
Heights, Smithfield .0645 Centerfield, Mayfield reported on a Utah Schedule K-1 you received. These pass-
.0635 Carbon County .0675 Ephraim, Fairview, Gunnison, through withholding tax credits received from other pass-
.0645 Helper Mt. Pleasant through entities are entered on TC-250, Part 2 and carried to
.0675 Price .0665 Manti the Utah Schedule A, Part 5. These credits are allocated to
.0665 Wellington .0635 Sevier County
.0735 Daggett County .0645 Aurora, Redmond each benefi ciary on the Utah Schedule K-1 and are also used
.0845 Dutch John .0665 Monroe in the calculation of the withholding tax for the benefi ciary on
.0715 Davis County .0675 Richfield, Salina Schedule N, column I.
.0725 Bountiful, Centerville, .0715 Summit County
Clearfield, Farmington, .0855 Mil. Rec. Park City Do not include on this line any mineral production withholding
Kaysville, Layton, N. Salt .0905 Park City tax credit received from an upper-tier pass-through entity as
Lake, S. Weber, Syracuse, .0745 Snyderville Basin Transit reported on a Utah Schedule K-1 you received. These mineral
W. Bountiful, Woods Cross .0660 Tooele County production withholding tax credits received from other pass-
.0635 Duchesne County .0690 Erda, Grantsville, Lakepoint,
.0645 Duchesne City Lincoln, Stansbury Park through entities are entered on TC-250, Part 3 and carried to
.0675 Roosevelt .0700 Tooele City the Utah Schedule A, Part 5. These credits are allocated to
.0635 Emery County .0645 Uintah County each benefi ciary on the Utah Schedule K-1 and are also used
.0825 Green River .0695 Naples, Vernal in the calculation of the withholding tax for each benefi ciary
.0710 Garfield County .0715 Utah County
.0810 Boulder, Panguitch, Tropic .0725 American Fork, Cedar Hills, on Schedule N, column H.
.0830 Bryce Canyon Highland, Lehi, Lindon, Orem,
.0820 Escalante Payson, Pleasant Grove, Line 32. Total Tax, Additions and Use Tax
.0685 Grand County Provo, Santaquin, Spanish
.0885 Moab Fork, Springville, Vineyard Add lines 28 through 31.
.0610 Iron County .0635 Wasatch County
.0810 Brian Head .0665 Heber Line 33. Utah Income Tax Withheld
.0620 Cedar City .0745 Independence, Mil. Rec.
.0610 Juab County Wasatch, Mil. Rec. Hideout You MUST enter your UTAH TAX WITHHELD on this line.
.0620 Mona .0775 Midway Complete TC-41W, Part 1 listing each W-2 and 1099 with Utah
.0650 Nephi .0825 Park City East
.0645 Santaquin South .0645 Washington County withholding tax. The total Utah withholding tax on the TC-41W,
.0710 Kane County .0675 Hurricane, Ivins, La Verkin, Part 1 must equal the amount entered on line 33. If you have
.0820 Kanab St. George, Santa Clara, more than four withholding forms, use additional TC-41Ws.
.0810 Orderville Washington City
.0635 Millard County .0805 Springdale See instructions for TC-41W in this book.
.0645 Fillmore .0745 Virgin Keep withholding forms with your records. Do not attach
.0620 Morgan County .0610 Wayne County
.0645 Morgan City .0725 Weber County them to your Utah return. Processing may be delayed
.0610 Piute County .0745 Falcon Hill Riverdale, or the withholding tax credit disallowed if you do not
.0635 Rich County Riverdale complete the TC-41W, Part 1 with all required information.
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2022 Utah TC-41 Instructions 9
Line 34. Credit for Utah Fiduciary Tax Prepaid Line 40. Total Due - Pay this Amount
Prepayments include payments made with form TC-548, Fi- Add any penalty and interest you owe on line 39 to the tax on
duciary Income Tax Prepayment Coupon, and any amount of line 38. Pay this amount with your return. Include a TC-549
the previous year’s refund applied to your current tax liability. coupon with your payment.
Line 35. Amended Return Only - Previous Payment Options
Payments You may pay your tax online with your credit card or with an
Use this line only for an amended return. Enter the total tax electronic check (ACH debit). Online payments may include
paid with the original return plus any later tax payments for a service fee. Follow the instructions at tap.utah.gov.
the tax year being amended. Do not include on this line any You may also mail your check or money order payable to the
penalty, interest or fees paid on the previous return. "Utah State Tax Commission" with your return. Write your
daytime phone number, and “2022 TC-41” on your check. Do
Line 36. Refundable Credits not staple your check to your return. Remove any check stub
Enter the total from TC-41A, Part 5. before sending. Do not mail cash with your return. The Tax
Complete TC-41A, Part 5 to claim the following refundable Commission is not liable for cash lost in the mail. Include the
credits: TC-549 coupon with your payment.
• Renewable Commercial Energy Systems Credit Mail your payment, coupon and Utah return to the Utah
State Tax Commission, 210 N 1950 W, Salt Lake City, UT
• Pass-through Entity Withholding Tax Credit 84134-0250.
• Mineral Production Withholding Tax Credit If fi ling a paper return, allow at least 90 days for your
• Agricultural Off-highway Gas/Undyed Diesel Credit return to be processed.
• Farm Operation Hand Tools Credit
Payment Agreement Request
Line 37. 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 on "TAP - Taxpayer
Access Point.” Then click “Request Waiver, Payment Plan or
Add lines 33 through 36. e-Reminder."
Line 38. Tax Due You may also call the Tax Commission at 801-297-7703 or
1-800-662-4335 ext. 7703.
If line 32 is more than line 37, subtract line 37 from line 32.
This is the tax you owe. If we accept your plan request we will send you an email
stating the terms and conditions of the agreement.
Line 39. Penalty and Interest Even if we accept your request for a payment plan, we will
If you are fi ling your return or paying any tax late, you may owe continue to assess penalties and interest on any amount not
penalties and interest. Use the Penalty and Interest Calcula- paid by the return due date and we may still fi le a tax lien to
tor at tap.utah.gov to calculate your penalty and interest, or secure the debt.
follow the instructions in Pub 58, Utah Interest and Penalties You may make payments prior to approval of the payment
(tax.utah.gov/forms). We will send you a bill if you do not plan or prior to receiving a billing notice.
pay the penalties and interest with your return or if the penalty
and/or interest were calculated incorrectly. Line 41. Refund
If line 37 is more than line 32, subtract line 32 from line 37.
Penalties
This is your refund.
You may have to pay a penalty for not fi ling your return by
the due date, not paying tax due on time, not paying enough Line 42. Refund Applied To 2023 Taxes
on an extension return, and not fi ling information returns or You may apply all or part of your refund as a prepayment for
supporting schedules (UC §59-1-401). The penalties are a your 2023 Utah fi duciary tax liability. Enter the amount of re-
percentage of the unpaid tax, based on the number of days late. fund you want applied to your 2023 tax on this line. Any part
A penalty for underpaying an extension prepayment is 2 not applied to your 2023 tax liability will be refunded to you
percent of the unpaid tax per month of the extension period. (unless you have other outstanding government obligations).
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
been granted. Completing the Return
There is no late fi ling penalty (including on an amended return) Signature
if you have no tax due on the return.
The fi duciary or an offi cer representing the estate or trust must
Interest sign the return. Failing to sign the return will delay your refund.
Calculate interest from the due date to the date paid. The Paid Preparer Information
2023 interest rate is 5.0 percent.
The paid preparer must enter his or her name, address and
PTIN in the section below the fi duciary’s signature.
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2022 Utah TC-41 Instructions 10
Paid Preparer Authorization You are not authorizing the preparer to receive any refund,
bind you to anything (including any additional tax liability),
If you want to allow the Tax Commission to discuss this return or otherwise represent you before the Tax Commission. The
with the paid preparer who signed it, enter an “X” in the box on authorization automatically ends on the due date for fi ling the
the right-hand side of the signature area of the return where next year's tax return (without regard to extensions).
indicated. This authorization applies only to the individual
whose signature appears in the Paid Preparer's Section of If you want to change the preparer’s authorization, complete
the return. It does not apply to the fi rm, if any, shown in that and submit form TC-737, Power of Attorney and Declaration
section. of Representative (tax.utah.gov/forms). If you want to revoke
the authorization before it ends, submit your request in writ-
If you enter an “X” in the box, you authorize the Tax Commis- ing to the Utah State Tax Commission, attention Taxpayer
sion to call the paid preparer with questions that may arise Services, 210 N 1950 W, SLC, UT 84134.
while processing the return. You also authorize the preparer to:
• give the Tax Commission any missing information from the Preparer Penalties
return, (UC §§59-1-401(11)-(12))
• call the Tax Commission for information about the process- The person who prepares, presents, procures, advises, aids,
ing of the return or the status of any refund or payment(s), assists or counsels another on a return, affi davit, claim or
• receive copies of notices or transcripts related to your similar document administered by the Tax Commission, and
return, upon request, and who knows or has reason to believe it may understate a tax,
fee or charge is subject to both a civil penalty ($500 per docu-
• respond to certain Tax Commission notices about math
ment) and criminal penalty (second degree felony with a fi ne
errors, offsets and return preparation.
from $1,500 to $25,000).
TC-41A – Fiduciary Supplemental Schedule
Use TC-41A to enter fi ve categories of items affecting the Note: Only include amounts that will not be passed through to
fi duciary return: the benefi ciaries. You must apportion the additions to income
Part 1 - Additions to Income (added to federal income) between the income taxed at the estate or trust level and the
amounts distributed to the benefi ciaries. Calculate the ap-
Part 2 - Subtractions from Income (subtracted from federal portioned amount that must be added on this line as follows:
income)
1. Divide the amount distributed to benefi ciaries by distribut-
Part 3 - Apportionable Nonrefundable Credits (apportioned able net income,
for non or part-year residents)
2. Multiply the amount in step 1 by the total amount of the
Part 4 - Nonapportionable Nonrefundable Credits addition that must be apportioned, and
Part 5 - Refundable Credits 3. Subtract the amount in step 2 from the total amount of the
addition that must be apportioned.
Part 1 – Additions to Income
Enter the following additions to income that apply on TC-41A, Codes for Additions to Income, TC-41 Part 1
Part 1, and attach it to your Utah return. 51 Lump Sum Distribution
54 my529 Addback
On TC-41A, write the code and amount of each addition to 57 Municipal Bond Interest
income. Enter the sum of all additions to income on line 5 of 58 ESBT S Corporation Income
your Utah TC-41. Each addition to income is explained below. 62 Fiduciary Adjustments
68 Payroll Protection Program Grant or Loan Addback
69 Equitable Adjustments
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2022 Utah TC-41 Instructions 11
(51) Lump Sum Distribution (69) Equitable Adjustments
(UC §59-10-202(1)(a)) (UC §59-10-209.1)
This addition to income only applies if you fi led form 4972 with Enter any qualifi ed equitable adjustment needed to prevent
your federal return. If you received a lump sum distribution and receiving a double tax benefi t.
fi led federal form 4972, enter the total of the amounts shown on
Part II, line 6 and on Part III, line 10. Keep a copy of form 4972
and any 1099-R forms showing the distribution with your records. Part 2 – Subtractions from Income
Shared Distributions: If you shared a lump sum distribution Enter the following subtractions from income that apply on
with others, enter the amount calculated by multiplying the TC-41A, Part 2 and attach it to your Utah fi duciary return.
amount on line 10 of federal form 4972 by the distribution On TC-41A, write the code and amount of each subtraction
percentage shown in box 9a on your form 1099-R, then adding from income. Enter the sum of all subtractions from income
the amount shown on form 4972, Part II, line 6. on line 12 of your Utah TC-41. Each subtraction from income
(54) my529 Addback is explained below.
(UC §59-10-202(1)(d)) Note: Only include amounts that apply to income taxed at the
If you withdrew an amount from a my529 account but did not estate or trust level. You must apportion the subtractions from
use it for qualifi ed education expenses, and the withdrawal did income between the amount taxed at the estate or trust level
not meet an exception under IRC §529(c) or §530(d), enter and the amounts distributed to the benefi ciaries. Calculate
that amount to the extent the amount was deducted or used the apportioned amount that may be deducted on this line
in calculating the my529 credit on your current or a previously as follows:
fi led Utah tax return. If you are a my529 account owner, you will 1. Divide the amount distributed to benefi ciaries by distribut-
receive form TC-675H, my529 Tax Statement for Contributions, able net income,
Withdrawals, and Transfers, from my529. Keep this form with 2. Multiply the amount in step 1 by the total amount of the
your records. If you have any questions about my529 accounts, subtraction that must be apportioned, and
call my529 at 1-800-418-2551, or visit my529.org.
3. Subtract the amount in step 2 from the total amount of the
(57) Municipal Bond Interest subtraction that must be apportioned.
(UC §59-10-202(1)(b))
Enter interest from certain bonds, notes and other evidences Codes for Subtractions from Income, TC-41A Part 2
of indebtedness issued by non-federal government entities 71 Interest from Utah Municipal Bonds and U. S. Gov-
outside Utah (municipal bonds) acquired after Jan. 1, 2003. Do ernment Obligations
not enter interest earned on non-Utah municipal bonds if the 77 Native American Income
interest is not included in federal adjusted gross income and 78 Railroad Retirement Income
the issuer does not impose an income tax on bonds issued 79 Equitable Adjustments
by Utah, or the issuing state does not impose an income tax. 84 Nontaxable Income from Irrevocable Resident Trust
86 Nongrantor Charitable Lead Trust Charitable
(58) ESBT S Corporation Income Contribution
(UC §59-10-202(1)(c)) 87 Fiduciary Adjustments
89 FDIC Premiums
Electing Small Business Trusts (ESBTs) must report the 90 Qualifi ed Retirement Plan Distributions
separate S portion of the taxable income, as calculated on SA COVID-19 Utah Grant Funds Included in AGI
the attachment to federal form 1041.
(62) Fiduciary Adjustments (71) Interest from Utah Municipal Bonds and
(UC §59-10-210) U.S. Government Obligations
Enter any qualifi ed fi duciary adjustment. (UC §59-10-202(2)(a) and (f))
(68) Payroll Protection Program Grant or Loan Utah Municipal Bonds
Addback Interest earned on Utah municipal bonds is exempt from
(UC §59-10-103(1)(a)(ii)) Utah income tax.
If you received a COVID-19 Payroll Protection Program (PPP) • Municipal bond interest is usually excluded from federal
grant or loan, enter any amount that: adjusted gross income. In these cases, do not subtract
1. was forgiven during the 2022 tax year, municipal bond interest.
2. is exempt from federal income tax, and • Some municipal bond interest is included in federal ad-
3. you used for expenses that you deducted on your federal justed gross income, (e.g., Build America Bonds, etc.).
tax return. In these cases, deduct Utah municipal bond interest from
Utah taxable income. Enter the non-taxable subtraction
If you own an interest in an LLC, partnership, S-corporation on TC-41A, Part 2, using code 71.
or trust that received a PPP grant or loan meeting these re-
quirements, include your distributed share on this line. (See Keep all records and documentation to support this
the "Other Income" line of Utah Schedule K-1 received from subtraction.
the LLC, partnership, S-corporation or trust.)
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2022 Utah TC-41 Instructions 12
U.S. Government Obligations Keep all records and documents to support this subtraction.
Interest earned on U.S. government obligations is ex- (78) Railroad Retirement Income
empt from Utah income tax. These obligations include: (UC §59-10-202(2)(e))
• Treasury bills
Federal law does not permit states to tax railroad retirement,
• Treasury notes disability income, unemployment income, and sickness ben-
• E, EE, H, HH, and I bonds efi ts received from the Railroad Retirement Board and reported
on form RRB-1099.
The following income is NOT exempt from Utah income tax:
• Interest or dividends from Federal National Mortgage Railroad retirement pensions are deductible only for the
Association (FNMA) and Government National Mortgage amount taxed on the federal return. If you received pension
Association (GNMA) payments, disability income or unemployment payments under
the Railroad Retirement Act and must report all or part of the
• Interest on IRS or other federal agency refunds amount received as income on your federal return, you may
The following conditions determine if the instrument qualifi es as deduct that amount from Utah income.
a U.S. Government obligation (see U.S. Supreme Court decision
in Smith v. Davis, 323 U.S. 111 (1944)). The instrument must: (79) Equitable Adjustments
(UC §59-10-209.1)
1. be a written document,
Enter any qualifi ed equitable adjustment needed to prevent
2. bear interest, paying double tax. Attach an explanation.
3. contain a binding promise by the U.S. Government to pay a
specifi c sum on a specifi c date, and (84) Nontaxable Income from Irrevocable Resident
Trust
4. have Congressional authorization to pledge the full faith and (UC §59-10-202(2)(b))
credit of the United States in support of the promise to pay.
Income of an irrevocable resident trust is subtracted from
You may only deduct interest or dividend income from U.S. unadjusted income if:
Government obligations included in your federal total income.
Before entering an amount, subtract any related interest 1. the income would not be treated as state taxable income
expense on money borrowed to purchase the obligation or derived from Utah sources under UC §59-10-204 if received
security. by a nonresident trust;
2. the trust became a resident trust on or after Jan. 1, 2004;
If the interest income is from an estate or trust, attach a sched-
ule to your return showing the calculation of income. Include 3. no assets of the trust were held, at any time after Jan. 1,
the name, residency and federal identifi cation number of the 2003, in another resident irrevocable trust created by the
estate or trust making the distribution. same settlor or the same settlor’s spouse;
See Pub 33, Interest from U.S. Government Obligations, at 4. the trust's trustee is a trust company as defi ned in
tax.utah.gov/forms. UC §7-5-1(1)(d);
Keep all records, forms and worksheets to support this 5. the amount subtracted is reduced to the extent the settlor
deduction. or any other person is treated as an owner of any portion
of the trust, under Subtitle A, Subchapter J, Subpart E of
(77) Native American Income the IRC; and
(UC §59-10-202(2)(c) and (f)) 6. the amount subtracted is reduced by any interest on in-
Some income of Utah Native Americans is exempt from Utah debtedness incurred or continued to purchase or carry the
income tax. To qualify, you must: assets generating the income, and by any expense incurred
1. be an enrolled member of a Native American tribe in Utah, in the production of income to the extent those expenses,
including amortizable bond premiums, are deductible in
2. live on your tribe’s reservation, and determining federal taxable income.
3. earn the income on your tribe’s reservation (for active duty
military income, see Pub 57). (86) Nongrantor Charitable Lead Trust Charitable
Contribution
Also, enrolled members of the Ute tribe who work on the (UC §59-10-202(2)(g))
Uintah and Ouray Reservation and live on land removed from
that reservation under Hagen v. Utah (510 U.S. 399 (1994)) Enter the amount a qualifi ed nongrantor lead trust deducted
are exempt from Utah income tax on income earned on the on the federal return as a charitable contribution under IRC
reservation. Section 642(c).
Enter the exempt income included in your federal total income (87) Fiduciary Adjustments
on TC-41A, Part 2, using code 77. Enter your enrollment/cen- (UC §59-10-210)
sus number and your Nation/Tribe Code from the following list: Enter any qualifi ed fi duciary adjustment and attach an
explanation.
Nation/Tribe Code
(89) FDIC Premiums
1 Confederated Tribes of the Goshute Reservation (UC §59-10-114(2)(i))
2 Navajo Nation Reservation
3 Paiute Indian Tribe of Utah You may subtract from income FDIC premiums that were not al-
4 Skull Valley Band of Goshute Indians lowed as a deduction on your federal return under IRC 162(r)).
5 Ute Indian Tribe
6 Other tribe
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2022 Utah TC-41 Instructions 13
(90) Qualifi ed Retirement Plan Distributions Calculation of Capital Gain Transactions Credit
(UC §59-10-114.1) 1. Eligible capital gain 1 _________
Enter the amount of any distribution from a qualifi ed IRC 2. Multiply line 1 by 4.85% (.0485). 2 _________
Section 401(a) retirement plan that is included in your federal This is your credit.
adjusted gross income if, in the year it was paid into the plan, Enter this amount on TC-41A, Part 3, using code 04.
the amount was:
1. not included in your federal adjusted gross income; and
There is no form for this credit. Keep all documents with your
2. taxed by another state, the District of Columbia, the United records.
States or a U.S. possession.
Note: You may not carry forward or back any credit that is
(SA) COVID-19 Utah Grant Funds Included in AGI more than your tax liability.
(UC §59-10-114(2)(j))
(20) my529 Credit
Enter the amount of any federally-funded COVID-19 grant (UC §59-10-1017)
funds or forgiven loans received from Utah or a local Utah
government that are included in adjusted income on this return. If a qualifi ed contribution was made to your Utah my529 ac-
count, you may claim a nonrefundable credit. To qualify, the
contribution must be made during the taxable year and must
Part 3 – Apportionable Nonrefundable not have been deducted on your federal return.
Credits If you are a my529 account owner, you will receive form TC-
Apportionable nonrefundable credits can reduce your income 675H, my529 Tax Statement for Contributions, Withdrawals,
tax to zero, but cannot result in a refund. and Transfers, from my529. For all estates and trusts except
grantor trusts, the credit is the amount on TC-675H, box 1A.
Enter the following apportionable nonrefundable credits (cred- For grantor trusts, see incometax.utah.gov/credits/my529
its that must be apportioned for nonresidents and part-year to calculate the credit. Enter the credit on TC-41A, Part 3,
residents) that apply on TC-41A, Part 3 and attach it to your using code 20.
Utah return.
Keep form TC-675H with your records to provide the Tax Com-
On TC-41A, write the code and amount of each apportion- mission upon request. If you have any questions about my529
able nonrefundable credit you are claiming. Total these credits, accounts, call my529 at 1-800-418-2551, or visit my529.org.
then subtract any apportionable nonrefundable credits being
distributed to benefi ciaries on the Utah Schedule K-1. Enter Note: You may not carry forward or back any credit that is
the net amount of the credits being claimed on the fi duciary more than your tax liability.
return and carry this amount to line 24 of your TC-41. Each
(26) Gold and Silver Coin Sale Credit
apportionable nonrefundable credit is explained below.
(UC §59-10-1028)
Keep all related documents with your records. You may have
Capital gains recognized on the sale or exchange of gold
to provide this information later to verify a credit claimed on
and silver coins issued by the United States government and
your return.
reported on a fi duciary federal income tax return are eligible
for an apportionable nonrefundable credit against Utah tax.
Codes for Apportionable Nonrefundable Credits,
You may also include any gold or silver coin or bullion, other
TC-41A Part 3
than that issued by the United States, if a court of competent
04 Capital Gain Transactions Credit jurisdiction issues a fi nal, unappealable judgment or order
20 my529 Credit
26 Gold and Silver Coin Sale Credit determining that Utah may recognize the gold or silver coin
or bullion as legal tender in the state, or Congress enacts
legislation expressly providing that such coin or bullion is
(04) Capital Gain Transactions Credit legal tender.
(UC §59-10-1022) To qualify for the credit, all of the following conditions must
You may claim a credit for the short-term and long-term capital be met:
gain on a transaction if: 1. The capital gain transaction must be for the sale or exchange
1. the transaction occurs on or after Jan. 1, 2008; of gold or silver coin issued by the federal government for
another form of legal tender;
2. at least 70 percent of the gross proceeds of the transaction
are used to buy stock in a qualifi ed Utah small business 2. The capital gain transaction must result in a short-term
corporation within 12 months from when the capital gain or long-term capital gain (defi ned in IRC §1222) that is
transaction occurred; and reported on Schedule D of your federal fi duciary return;
3. you did not have an ownership interest in the qualifi ed Utah 3. Any eligible capital gain must fi rst be offset by any capital
small business corporation at the time of investment. loss recognized for the year for federal purposes from the
sale of gold and/or silver coin; and
4. The transaction must be made during the taxable year.
For more information, see UC Title 59, Chapter 1, Part 15,
Specie Legal Tender Act.
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2022 Utah TC-41 Instructions 14
(02) Qualifi ed Sheltered Workshop Cash Contribution
Calculation of Gold and Silver Coin Sale Credit Credit
1. Capital gains on all sales and (UC §59-10-1004)
exchanges of gold and silver coins 1 _________
Cash contributions made during the taxable year to a qualifi ed
2. Capital losses on all sales and Utah nonprofi t rehabilitation sheltered workshop facility for
exchanges of gold and silver coins 2 _________
persons with disabilities are eligible for the credit. Check with
3. Subtract line 2 from line 1 (if a loss, the workshop to make sure they have a current Day Training
STOP, there is no credit) 3 _________ Provider License or Day Support Provider Certifi cate issued
4. Amount from form 1041, Schedule D, by the Department of Human Services. The credit is the lesser
line 16 (if a loss, STOP, there is no credit) 4 _________ of $200 or 50 percent of the total cash contributions.
5. Enter the lesser of line 3 or line 4 5 _________ There is no form for this credit. Keep all related documents
6. Credit percentage – 4.85% 6 .0485 with your records.
7. Credit - multiply line 5 by line 6 7 _________ The name of the qualifi ed workshop must be written on TC-
Enter this amount on TC-41A, Part 3, using code 26. 41A, Part 4 to claim the credit.
Contributions claimed as a credit under this section may not
also be claimed as a charitable deduction in determining net
taxable income.
Note: You may not carry forward or back any credit that is
more than your tax liability. 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. For more information, contact:
Division of Services for People with Disabilities
195 N 1950 W
Part 4 – Nonapportionable Nonrefundable Salt Lake City, UT 84116
Credits 385-799-1842
Nonapportionable nonrefundable credits can reduce your dspd.utah.gov
income tax to zero, but cannot result in a refund. (06) Historic Preservation Credit
Enter the following nonapportionable nonrefundable credits (UC §59-10-1006)
that apply on TC-41A, Part 4 and attach it to your Utah return. The credit is for costs to restore any residential certifi ed
On TC-41A, write the code and amount of each nonappor- historic building.
tionable nonrefundable credit you are claiming. Total these Complete form TC-40H, Historic Preservation Tax Credit, with
credits, then subtract nonapportionable nonrefundable credits the State Historic Preservation Offi ce certifi cation, verifying the
being distributed to benefi ciaries on the Utah Schedule K-1. credit is approved. Do not send form TC-40H with your return.
Enter the net amount of the credits being claimed on the fi du- Keep the form and all related documents with your records to
ciary return and carry this amount to line 27 of TC-41. Each provide the Tax Commission upon request.
nonapportionable nonrefundable credit is explained below. Note: You may carry forward for the next fi ve years any credit
Keep all related documents, including credit forms, with your that is more than your tax liability.
records. You may have to provide this information later to verify For more information, contact:
a credit claimed on your return. Utah State Historic Preservation Offi ce
3760 S Highland Drive
Codes for Nonapportionable Nonrefundable Credits, Salt Lake City, UT 84106
TC-41A Part 4 801-245-7277
02 Qualifi ed Sheltered Workshop Cash Contribution ushpo.utah.gov/shpo/fi nancial-incentives/
Credit
06 Historic Preservation Credit (08) Low-Income Housing Credit
08 Low-Income Housing Credit (UC §59-10-1010)
12 Credit for Increasing Research Activities in Utah
13 Carryforward of Credit for Machinery/Equipment This credit is determined by the Utah Housing Corporation for
Used to Conduct Research owners of a low-income housing project who also received part
17 Credit for Income Tax Paid to Another State of the federal low-income housing credit. When this credit ap-
21 Renewable Residential Energy Systems Credit plies, the project owner will provide you with form TC-40TCAC
25 Combat Related Death Credit (issued by the Utah Housing Corporation).
27 Veteran Employment Credit
28 Employing Persons Who are Homeless Credit If you share in this credit, get form TC-40TCAC, Utah Low-
63 Achieving a Better Life Experience (ABLE) Pro- Income Housing Tax Credit Allocation Certifi cation, and com-
gram Credit plete form TC-40LI, Summary of Utah Low-Income Housing
AG Special Needs Opportunity Scholarship Program Tax Credit. Do not send these forms with your return. Keep
Credit the forms and all related documents with your records.
The building project owner must also complete and attach
to the return form TC-40LIS, Utah Credit Share Summary of
Low-Income Housing Project.
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2022 Utah TC-41 Instructions 15
Note: You may carry back three years or forward for the next Part-year residents rarely qualify for this credit. If you are
fi ve years any credit that is more than your tax liability. If you domiciled in Utah for part of the year and domiciled in another
are carrying this credit forward or back, also complete form state for part of the year, you may only claim credit on the
TC-40LIC, Utah Low-Income Housing Tax Credit Carryback portion of income:
and/or Carryforward. 1. taxable in Utah,
For more information, contact: 2. taxed also by the other state(s), and
Utah Housing Corporation
3. included in "Column A - Utah" income on form TC-40B.
2479 S Lake Park Blvd.
West Valley City, UT 84120 Part-year residents must prorate and enter the tax paid to
801-902-8200 the other state(s) on TC-41S, line 6. The credit only applies
utahhousingcorp.org to tax paid on the part of your income (TC-41, line 1) taxed
by both states.
(12) Credit for Increasing Research Activities in Utah
Note: You may not carry forward or back any credit that is
(UC §59-10-1012)
more than your tax liability.
The credit is:
Keep a signed copy of the other state’s return and all related
1. 5 percent of your qualifi ed expenses for increasing research documents with your records.
activities in Utah above a base amount;
(21) Renewable Residential Energy Systems Credit
2. 5 percent of certain payments made to a qualifi ed orga-
(UC §59-10-1014)
nization increasing basic research in Utah above a base
amount; and This credit is for reasonable costs, including installation, of
3. 7.5 percent of your qualifi ed research expenses in Utah a residential energy system that supplies energy to a Utah
for the current taxable year. residential unit. Additional residential energy systems or parts
may be claimed in following years as long as the total amount
Note: You may carry forward for the next 14 years any credit claimed does not exceed certain limits. Contact the Gover-
for 1 or 2 above that is more than your tax liability. You may nor’s Offi ce of Energy Development for more information. If
not carry forward any credit for 3 above. the residence is sold to a non-business entity before claiming
There is no form for this credit. Keep all related documents the credit, you may irrevocably transfer the right to the credit
with your records. to the new owner. The principal portion of the system’s lease
payments may qualify for the credit if the lessor irrevocably
(13) Carryforward of Credit for Machinery and transfers the credit rights to the new owner.
Equipment Used to Conduct Research
Get form TC-40E, Renewable Residential and Commercial
(UC §59-10-1013)
Energy Systems Tax Credits, from the Governor's Offi ce of
This credit expired for taxable years beginning after 2010. Energy Development with their certifi cation stamp, verifying
If you claimed a credit on your return for machinery and/or the credit is approved and showing the amount of the approved
equipment used to conduct research for a year after 1998 and credit. Do not send form TC-40E with your return. Keep the
prior to 2011, and the credit was more than your tax liability form and all related documents with your records to provide
for the year, you may carry the excess credit forward to the the Tax Commission upon request.
next 14 years and use it to offset tax until used up. If you are Note: You may carry forward for the next four years any credit
using any remaining credit, enter that carryforward amount that is more than your tax liability.
on TC-41A, Part 4, using code 13.
For more information, contact:
(17) Credit for Income Tax Paid to Another State Governor's Offi ce of Energy Development (OED)
(UC §59-10-1003) PO Box 144845
If you are a Utah estate or trust with income that is taxed by Salt Lake City, UT 84114
Utah and another state(s), the District of Columbia, or a pos- 801-538-8732 or 801-538-8682
session of the United States, you may be entitled to a credit energy.utah.gov/tax-credits/
for the tax paid to the other state(s). Nonresident estates renewable-energy-systems-tax-credit
and trusts do not qualify for this credit.You can only take this
(25) Combat Related Death Credit
credit for estate and trust income tax (you cannot take it for (UC §59-10-1027)
sales tax or local taxes). Complete Schedule B to see if your
income was taxed by both states. If the fi duciary return is being fi led on behalf of a military
service member who died as a result of military service in a
Complete and attach form TC-41S, Credit for Fiduciary Income combat zone, the fi duciary may claim a nonrefundable credit
Tax Paid to Another State. If there are two or more states, equal to the amount of the tax liability on the return attribut-
calculate each state separately. Carry the sum of the credits able to the deceased service member for the year the service
from TC-41S, line 7 to TC-41A, Part 4, using code 17. member died.
Do not use the state income tax withheld from form W-2 as To qualify for the credit, all of the following conditions must
the tax paid to the other state. You must complete and fi le the be met:
other state’s return to determine the tax amount paid. You may
have to provide additional information later to verify this credit. 1. The military service member must have been in an active
or reserve component of the United States Army, Navy,
Air Force, Marine Corps, Coast Guard or Space Force;
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2022 Utah TC-41 Instructions 16
2. The combat related death must have occurred on or after If taking this credit, you must keep the following documentation
Jan. 1, 2010; and make it available to the Tax Commission upon request:
3. The death must have occurred while the military service 1. the veteran’s name, last known address, and taxpayer
member was serving in a combat zone, or be the result identifi cation or Social Security number;
of a wound, disease, or injury incurred while serving in a 2. the start date of employment;
combat zone; and
3. documentation establishing that the veteran was em-
4. The service must have been on or after the date declared ployed 45 out of the next 52 weeks after the start date of
by the President of the United States by Executive Order employment;
as a combat zone, and on or before such designation is
terminated by the President. 4. documentation from the veteran’s military service unit
showing that the veteran was recently deployed; and
If the return is being fi led for only the deceased service mem-
ber, the credit is equal to the tax liability shown on line 22. 5. a signed statement from the Department of Workforce
Enter this amount on TC-41A, Part 4, using code 25. Services that the veteran was collecting, was eligible to
collect, or exhausted their unemployment benefi ts within
(27) Veteran Employment Credit the last two years.
(UC §59-10-1031)
(28) Employing Persons Who Are Homeless Credit
A nonrefundable credit is available to taxpayers who hire a (UC §59-10-1032)
qualifi ed, recently deployed veteran.
You may claim a credit for hiring a homeless person if you
A qualifi ed, recently deployed veteran is an individual who receive a credit certifi cate from the Department of Workforce
was mobilized to active federal military service in an active Services.
or reserve component of the United States Armed Forces,
and received an honorable or general discharge within the Do not send the certifi cate with your return. Keep the certifi cate
two-year period before the employment begins. and all related documents with your records.
To qualify for the credit, the qualifi ed veteran must meet all of Note: You may carry forward for the next fi ve years any credit
the following conditions: that is more than your tax liability.
1. Received an honorable or general discharge within the For more information contact:
two-year period before the employment begins; Department of Workforce Services
140 E 300 S
2. Was collecting or was eligible to collect unemployment
PO Box 142503
benefi ts, or has exhausted their unemployment benefi ts
Salt Lake City, UT 84111-2503
within the last two years, under Title 35A, Chapter 4, Part
4, Benefi ts and Eligibility; and 385-272-7798
jobs.utah.gov/employer/business/htc.html
3. Work for the taxpayer for at least 35 hours per week for not
less than 45 of the next 52 weeks following the veteran’s (63) Achieving a Better Life Experience (ABLE)
employment start date. Program Credit
(UC §59-10-1035)
The credit is claimed beginning in the year the 45 consecutive
weeks in paragraph 3 above are met. You may claim a credit for 4.85 percent of the total qualifi ed
contributions you made to a Utah resident's Achieving a Better
Calculate the credit as follows:
Life Experience Program account. You must make contribu-
tions during the taxable year and have an itemized statement
from the qualifi ed ABLE program.
First Year Credit
(count all months in the year the 45-week requirement is met): You may not claim a credit for a contribution that is returned
to you or for an amount already deducted on your federal
1. Number of months or partial months the income tax return.
veteran was employed in the fi rst year 1 _________
2. Monthly credit allowable in fi rst year 2 200
Credit calculation
3. First year credit –
multiply line 1 by line 2 (maximum $2,400) 3 _________ Contributions _______ x .0485 = Credit _________
Second Year Credit: Note: You may not carry forward or back any credit that is
more than your tax liability.
4. Number of months or partial months the
veteran was employed in the 2nd year 4 _________ For more information, contact:
5. Monthly credit allowable in second year 5 400 Department of Workforce Services - ABLEUtah
1595 West 500 South
6. Second year credit –
multiply line 4 by line 5 (maximum ($4,800) 6 _________ Salt Lake City, Utah 84104-5238
1-800-439-1653
ableut.com
We will not refund any credit greater than your tax due, but
you may carry it forward to offset tax for up to fi ve years.
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2022 Utah TC-41 Instructions 17
(AG) Special Needs Opportunity Scholarship Program Utah income tax withheld by a pass-through entity that is
Credit attributable to income you received but did not distribute to
(UC §59-10-1041) your benefi ciaries may be claimed as a credit on the fi duciary
return. Enter such withholding tax on TC-41W, Part 3 and carry
You may claim a credit for a donation made to the Special
the total to TC-41A, Part 5, using code 43.
Needs Opportunity Scholarship Program. You will receive a
tax credit certifi cate from the program, listing the amount of If you distributed the income you received from the pass-through
the credit. You may not claim this credit if you claimed the entity to your benefi ciaries, the Utah income tax withheld must
donation as a deduction on your federal return. also be distributed to your benefi ciaries. Complete TC-41A,
page 2, using code 43 to report the withholding, then subtract
Do not send the certifi cate with your return. Keep the certifi cate
on the schedule the withholding distributed to the benefi ciaries.
and all related documents with your records.
Keep Utah Schedule K-1s issued by the pass-through entity
Note: You may carry back one year or forward for the next
and all other related documents with your records. Do not
three years any credit that is more than your tax liability.
attach them to your Utah return. Processing may be delayed
For more information, contact: or the withholding tax credit disallowed if you do not complete
info@childrenfi rsteducationfund.org TC-41W, Part 3 with all required information.
385-204-5331
(46) Mineral Production Withholding Tax Credit
Part 5 – Refundable Credits (UC §59-6-102(3))
Claim the following refundable credits that apply on TC-41A, List any Utah mineral production withholding tax from TC-675R
Part 5 and attach it to your Utah return. or Utah Schedule K-1 on TC-41W, Part 2. Total your entries
on TC-41W, Part 2, and enter this total on your TC-41A, Part
On TC-41A, write the code and amount of each refundable 5, using code 46.
credit you are claiming. Total these credits, then subtract any
refundable credits being distributed to benefi ciaries on the The mineral production company must provide the following
Utah Schedule K-1. Enter the net amount of the credits be- information to you:
ing claimed on the fi duciary return and carry this amount to • The company’s federal employer identifi cation number (EIN),
line 36 of TC-41. Each refundable credit is explained below.
• The company’s Utah mineral production withholding ac-
Keep all related documents, including credit forms, with your count number, and
records. You may have to provide this information later to verify • Your share of the mineral production withholding tax.
a credit claimed on your return.
Keep all TC-675R(s) and Utah Schedule K-1(s) with your re-
cords. Do not attach them to your Utah return. Processing
Codes for Refundable Credits - TC-41A Part 5 may be delayed or the withholding tax credit disallowed if you do
39 Renewable Commercial Energy Systems Credit not complete the TC-41W, Part 2 with all required information.
43 Pass-through Entity Withholding Tax Credit
46 Mineral Production Withholding (47) Agricultural Off-Highway Gas/Undyed Diesel
47 Agricultural Off-highway Gas/Undyed Diesel Credit Credit
48 Farm Operation Hand Tools Credit
(UC §59-13-202)
You may claim a credit of 31.9 cents per gallon for motor fuel
(39) Renewable Commercial Energy Systems Tax and undyed diesel fuel bought in Utah during 2022 and used
Credit to operate stationary farm engines and self-propelled farm
(UC §59-10-1106) machinery used solely for commercial non-highway agricul-
Get form TC-40E, Renewable Residential and Commercial tural use if the fuel was taxed at the time it was bought. This
Energy Systems Tax Credits, from the Governor's Offi ce of does not include golf courses, horse racing, boat operations,
Energy Development with their certifi cation stamp. Do not highway seeding, vehicles registered for highway use, hobbies,
send this form with your return. Keep the form and all related personal farming and other non-agricultural use.
documents with your records to provide the Tax Commission
upon request.
Credit calculation
For more information, contact:
Gallons _______ x .319 = Credit _________
Governor's Offi ce of Energy Development (OED)
PO Box 144845
Salt Lake City, UT 84114
801-538-8732 or 801-538-8682 There is no form for this credit. Keep all related documents
energy.utah.gov/tax-credits/ with your records to provide the Tax Commission upon request.
renewable-energy-systems-tax-credit (48) Farm Operation Hand Tools Credit
(43) Pass-through Entity Taxpayer’s Withholding Tax (UC §59-10-1105)
Credit This credit is for sales and use tax paid on hand tools pur-
(UC §59-10-1103) chased and used or consumed primarily and directly in a farm-
If you have an interest in a pass-through entity (partnership, ing operation in Utah. The credit only applies if the purchase
LLP, LLC, S corporation or trust) and received an income price of a tool is more than $250.
distribution from them, you may have had Utah income tax There is no form for this credit. Keep all related documents
withheld from your distribution. with your records to provide the Tax Commission upon request.
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2022 Utah TC-41 Instructions 18
TC-41B - Non or Part-year Resident Estate or Trust
Note: Bankruptcy estates do not use TC-41B. See instruc- Line 10
tions for TC-41C.
Enter the total of lines 1 through 9 for each column.
Residency Status Lines 11 - 14
• If you are a nonresident, enter the two-character home
Column A: Enter deductions applicable to Utah income.
state postal abbreviation. If you are a resident of a foreign
country (a foreign national or citizen), enter “NA” in the Column B: Enter deductions claimed on your federal return.
home state abbreviation fi eld.
Line 15
• If you are a part-year resident, enter the date you estab-
lished residency in Utah and the date your residency ended. Column A: Enter a subtraction for a state tax refund included
Enter dates in the format mm/dd/yy. in federal income only to the extent the refund is related to
Utah tax.
Follow these steps to calculate your Utah Column B: Enter the state tax refund included in federal
tax: income.
1. Complete form TC-41 through line 25.
Line 16
2. Complete form TC-41B, Non or Part-Year Resident Estate
or Trust Schedule (see Column A and Column B instruc- Column A: Enter only the subtractions from income shown on
tions, below). TC-41A, Part 2. Include in Column A an equitable adjustment
shown on TC-41A, Part 2, only to the extent the equitable
3. Complete the rest of form TC-41, beginning with line 26. adjustment relates to subtractions from income from Utah
Attach form TC-41B to your Utah return. Do not attach a sources.
copy of your federal return. Keep a copy with your records. Column B: Enter the total subtractions from income shown
on TC-41A, Part 2.
Line-by-Line Instructions Line 17
Note: Column A is for Utah income and deductions. Column
Enter the total of lines 11 through 16 for each column.
B is for total income and deductions.
Line 18
Lines 1 - 8
Subtract line 17 from line 10 for each column.
Column A: Enter all income/loss earned or received from Utah
sources while not a Utah resident, plus all income/loss earned Note: The amount on line 18 in column B must equal the
or received from all sources while a Utah resident (even if not amount shown on TC-41, line 14.
from a Utah source) included in income on the federal return.
Line 19
Column B: Enter the total income/loss from all sources as
reported on your federal return. Divide the total on line 18, Column A by the total on line 18,
Column B. Round to four decimal places. Do not enter a deci-
Line 9 mal greater than 1.0000 and do not enter a negative number.
(If the amount in Column A or Column B is zero, enter 0.0000
Column A: Enter the Utah portion only of the additions to
on line 19.)
income shown on TC-41A, Part 1. In the case of an addition
to income attributable to a my529 addback, only include the Line 20
addition in Column A to the extent it was previously subtracted
from Utah taxable income. Include in Column A an equitable Enter the tax from TC-41, line 25.
adjustment shown on TC-41A, Part 1, only to the extent the
equitable adjustment relates to additions to income from Utah Line 21
sources. Multiply the tax on line 20 by the decimal on line 19. This is
Column B: Enter the total additions to income shown on your Utah tax. Carry this amount to TC-41, line 26.
TC-41A, Part 1.
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2022 Utah TC-41 Instructions 19
TC-41C – Bankruptcy Estate Schedule
The fi ling of a bankruptcy petition for an individual debtor Line 2. Federal Adjustments to Income
under chapter 7 or chapter 11 of the bankruptcy code cre-
ates a separate taxable entity known as a bankruptcy estate. Enter the amount from line 26 of the bankruptcy estate’s
The trustee (for chapter 7 cases) or the debtor-in-possession federal return, form 1040, Schedule 1, attached to the federal
(for chapter 11 cases) must prepare and fi le the estate’s tax fi duciary return, form 1041.
returns and pay its taxes. The debtor remains responsible for
Line 3. Federal Adjusted Gross Income
fi ling returns and paying taxes on any income that does not
belong to the estate. Subtract line 2 from line 1. (This amount must equal the federal
adjusted gross income shown on line 11 of the bankruptcy
Amended Return. If a bankruptcy case begins, but is later estate’s federal return, form 1040, attached to the federal
dismissed by the bankruptcy court, the estate is treated as if fi duciary return, form 1041.)
it never existed. If tax returns have been fi led for the estate,
amended returns must be fi led to report income and deduc- Line 4. Additions to Income
tions on the debtor’s returns. If no returns have been fi led,
report all income and deductions on the debtor’s returns. Enter the code and amount of each addition to income. Codes
and explanations for these additions to income are in the
Utah Instructions. For purposes of the TC-41C, references TC-40 tax return instruction booklet.
made to federal form 1040 refer to the federal form 1040 that
is attached as a schedule to federal form 1041 that the trustee Line 5. Add lines 3 and 4
or debtor-in-possession fi les on behalf of the bankruptcy estate
Enter the total of line 3 and line 4.
with the Internal Revenue Service.
A trustee or debtor-in-possession of a bankruptcy estate Line 6. State Tax Refund Included on Federal
(chapter 7 or chapter 11) must fi le form TC-41, Utah Fidu- Form 1040, Schedule 1, Line 1
ciary Income Tax Return, and attach a completed TC-41C,
If you itemized your deductions on your 2021 federal form
Bankruptcy Estate Schedule. Leave lines 4 through 21 of the
1040, enter the amount reported on your 2022 federal form
TC-41 blank. Line 22 of the TC-41 is the tax calculated on
1040, Schedule 1, line 1. Otherwise, leave this line blank.
the TC-41C, line 20.
• Resident Bankruptcy Estate: Complete lines 23 through Line 7. Subtractions from Income
42 of the TC-41 according to the regular fi duciary instruc- Enter the code and amount of each subtraction from income.
tions. Complete and attach only page 1 of TC-41C to your Codes and explanations for these subtractions from income
return; do not complete or attach TC-41C, page 2. are in the TC-40 tax return instruction booklet.
• Nonresident or Part-year Resident Bankruptcy Estate:
Complete TC-41, lines 23 through 25, following the regular Line 8. Utah Taxable Income/Loss
fi duciary instructions. Then complete TC-41C, page 2 to Subtract the sum of lines 6 and 7 from line 5.
calculate the Utah tax. Enter the apportioned tax from
TC-41C, line 61 on TC-41, line 26. Attach both pages 1 Line 9. Utah Tax
and 2 of TC-41C to your return.
Multiply the Utah Taxable Income on line 8 by 4.85 percent
The estate’s tax liability is determined by completing the (.0485). Do not enter an amount less than "0".
TC-41C with information and calculations similar to form
TC-40, Individual Income Tax Return.
The special bankruptcy estate instructions on TC-41C over- Taxpayer Tax Credit (lines 10 - 19)
(UC §59-10-1018)
ride those for TC-41 and TC-41B, where there is a confl ict.
Line 10. Personal Exemption
A bankruptcy estate exemption is $0 for 2022.
TC-41C, Page 1 Line 11. Standard or Itemized Deductions
Enter $12,950 (standard deduction) or the bankruptcy estate’s
Line 1. Federal Total Income federal itemized deductions from federal form 1040, Schedule
Complete the worksheet below and enter the amount on line 1. A (if greater) attached to the federal fi duciary return, form 1041.
Line 12. Add Lines 10 and 11
Federal Total Income Worksheet Add the amounts on line 10 and line 11.
1. Add lines 1z, 2b, 3b, 4b, 5b and 6b from
federal form 1040 1.__________ Line 13. State Income Tax Itemized on 2022
2. Federal form 1040, Schedule 1, line 26 2.__________ Federal Schedule A
3. Add line 1 and line 2 3.__________ Enter the amount, if any, of state income tax deducted on
Enter this amount on TC-41C, line 1 federal form 1040 Schedule A, line 5a, attached to the federal
fi duciary return, form 1041. If you did not itemize your deduc-
tions on federal Schedule A, leave this line blank.
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2022 Utah TC-41 Instructions 20
Line 14. Subtract Line 13 from Line 12 Line-by-Line Instructions
Subtract the amount on line 13 from line 12. Note: Column A is for Utah income and adjustments. Column
B is for total income and adjustments.
Line 15. Initial Credit before Phase-out
Multiply the amount on line 14 by 6 percent (.06). This is your Lines 21 - 34
initial taxpayer tax credit before phase-out. Column A: Enter all income/loss earned or received from
Utah sources while not a Utah resident, plus all income/
Line 16. Base Phase-out Amount loss earned or received from all sources while a Utah
The base phase-out amount for a bankruptcy estate is $15,548. resident (even if not from a Utah source).
Column B: Enter the total income/loss from all sources you
Line 17. Phase-out Income reported on your federal return.
Subtract the base phase-out amount on line 16 from the Utah
taxable income on line 8. Line 35
Column A: Enter only the additions to income attributable to
Line 18. Phase-out Amount Utah shown on TC-40A, Part 1. In the case of an addition to
Multiply the amount on line 17 by 1.3 percent (.013). This is income attributable to a Medical Savings Account addback,
the credit phase-out amount. a my529 addback, or Reimbursed Adoption Expenses, only
include the addition in Column A to the extent it was previously
Line 19. Taxpayer Tax Credit subtracted from Utah taxable income. Include in Column A an
Subtract the phase-out amount on line 18 from the initial credit equitable adjustment shown on TC-40A, Part 1, only to the
on line 15. If the result is less than zero, enter "0". extent the equitable adjustment relates to additions to income
from Utah sources.
Line 20. Utah Income Tax Column B: Enter the total additions to income shown on
Subtract the taxpayer tax credit on line 19 from the tax calcu- TC-40A, Part 1.
lated on line 9. If the result is less than zero, enter "0".
Line 36 – RESERVED
Full-year Utah Resident Bankruptcy Estate:
Line 37 – RESERVED
Carry the amount on line 20 to TC-41, line 22, and then complete
the rest of the TC-41 return. Attach TC-41C, page 1 to the TC-41 Line 38
return. (Do not complete or attach TC-41C, page 2 to your return.)
Enter the total of lines 21 through 37 for each column.
Non-resident or Part-year Resident Bankruptcy Estate:
Lines 39 - 49
Carry the amount on line 20 to TC-41, line 22. Complete TC-41,
lines 23 through 25. Then complete TC-41C, page 2 to determine Column A: Enter adjustments applicable to Utah income.
your apportioned Utah tax. Carry the amount from TC-41C, line Column B: Enter adjustments claimed on your federal return.
61 to TC-41, line 26. Then complete the rest of the TC-41 return.
Line 50 – RESERVED
Line 51 – RESERVED
TC-41C, Page 2 – Line 52
Nonresident or Part-year Resident Column A: Enter a subtraction for a state tax refund included
If fi ling for a nonresident or part-year resident bankruptcy estate, on line 1 of federal form 1040, Schedule 1, only to the extent
complete form TC-41C, page 2 and attach it to the TC-41 return. the refund subtracted is related to Utah tax.
Column B: Enter the state tax refund included on line 1 of
Residency Status federal form 1040, Schedule 1.
• If a nonresident, enter the two-character home state postal
abbreviation. If you are a resident of a foreign country (a Line 53
foreign national or citizen), enter “NA” in the home state Column A: Enter only the subtractions from income attribut-
abbreviation fi eld. able to Utah shown on TC-40A, Part 2. Include in Column A
• If a part-year resident, enter the date you established resi- an equitable adjustment shown on TC-40A, Part 2, only to the
dency in Utah and the date such residency ended. Enter extent the equitable adjustment relates to subtractions from
dates in the format mm/dd/yy. income from Utah sources.
Column B: Enter the total subtractions from income shown
Follow these steps to calculate your Utah on TC-40A, Part 2.
tax:
1. Complete form TC-41C, page 1. Line 54 – RESERVED
2. Carry the tax from TC-41C, line 20 to TC-41, line 22. Line 55 – RESERVED
3. Complete form TC-41, lines 23 through 25.
4. Complete form TC-41C, page 2.
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2022 Utah TC-41 Instructions 21
Line 56 Line 60
If you have any write-in adjustments added to federal form Enter the tax amount from form TC-41, line 25.
1040, Schedule 1, line 22, enter the description on the line
56 blank line and the adjustment amount(s) in Column A and Line 61
Column B. Multiply the tax on line 60 by the decimal on line 59. This is
your Utah tax. Carry this amount to TC-41, line 26.
Line 57
Enter the total of lines 39 through 56 for each column.
Individual Income Tax Credits
Line 58 For individual income tax credits, complete TC-41, Schedule
Subtract line 57 from line 38 for both Columns A and B. A, Part 3, Part 4 and Part 5. Get credit information and credit
codes from the TC-40 tax return instruction book.
Note: The amount on line 58 in Column B must equal the
amount on TC-41C, line 8.
Complete the Return
Line 59
Starting at line 28, complete the TC-41 return.
Divide the total on line 58, Column A by the total on line
58, Column B. Round to four decimal places. Do not enter
a decimal greater than 1.0000, and do not enter a negative
number. (If the amount in Column A or Column B is zero, enter
0.0000 on line 59.)
TC-41K – BeneficiariesÊ Share of Income,
Deductions and Credits
Attach TC-41, Schedule K to show the estate's or trust's Line 1b. Municipal Bond Interest Income
income, gains, losses, deductions, and Utah credits that are
being distributed to the benefi ciaries. Enter in the federal column the total municipal bond interest
income reported on all federal Schedules K-1. Enter in the
Enter in the federal column the total of the amounts reported Utah column the total Utah taxable portion reported on Utah
on the federal form 1041, Schedule K-1 for all benefi ciaries. Schedules K-1. (See TC-41A instructions for an explanation
Enter in the Utah column the total of the amounts on the Utah of what municipal bond interest income to report.)
TC-41, Schedule K-1 for all benefi ciaries. Nonbusiness port-
folio income is attributable to the benefi ciary’s resident state. Line 1c. Other Interest Income
Number of Schedules K-1 Attached to this Return Enter in the federal column the total other interest income
Enter the number of Schedules K-1 that are attached to this (other than interest income shown on lines 1a and 1b above)
return and issued to benefi ciaries. reported on all federal Schedules K-1. Enter in the Utah col-
umn the total Utah portion reported on Utah Schedules K-1.
Line 1a. U.S. Government Interest Income
Line 2. Ordinary Dividends
Enter in the federal column the total U.S. government interest
income reported on all federal Schedules K-1. Enter in the Utah Enter in the federal column the total ordinary dividends re-
column the total Utah portion reported on Utah Schedules K-1. ported on all federal Schedules K-1. Enter in the Utah column
the total Utah portion reported on all Utah Schedules K-1.
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2022 Utah TC-41 Instructions 22
Line 3. Net Short-term Capital Gains Line 12. Other Information
Enter in the federal column the total net short-term capital gains Enter in the federal column the total other information reported
reported on all federal Schedules K-1. Enter in the Utah column on all federal Schedules K-1. Enter in the Utah column the
the total Utah portion reported on all Utah Schedules K-1. total Utah portion reported on all Utah Schedules K-1.
Also use the federal column of line 12 for PPP grant or loan
Line 4. Net Long-term Capital Gains
amounts included in TC-41, Schedule A, Part 1 (code 68). Enter
Enter in the federal column the total net long-term capital gains in the Utah column the total reported on all Utah Schedules K-1.
reported on all federal Schedules K-1. Enter in the Utah column
the total Utah portion reported on all Utah Schedules K-1. Line 13. Utah Nonrefundable Credits
Enter the Utah nonrefundable credits being distributed to the
Line 5. Other Portfolio and Nonbusiness
benefi ciaries. Describe the nonrefundable credit in the space
Income provided (abbreviate as necessary), enter the Utah credit code
Enter in the federal column the total other portfolio and non- and amount of the credit (see explanations of credits and codes
business income reported on all federal Schedules K-1. Enter under the instructions for TC-41, lines 24 and 27).
in the Utah column the total Utah portion reported on all Utah Note: If the trust elected to pay Utah taxes on form TC-75 (State
Schedules K-1. and Local Tax (SALT) Report), report the total amount of Utah
taxes paid on form TC-75 using code "AP" (see FYI, below)
Line 6. Ordinary Business Income
and allocate the amount paid to each individual benefi ciary on
Enter in the federal column the total ordinary business income their K-1 as a nonrefundable credit.
reported on all federal Schedules K-1. Enter in the Utah column
the total Utah portion reported on all Utah Schedules K-1.
FYI: Credit AP, Pass-through Entity Taxpayer
Line 7. Net Rental Real Estate Income Income Tax Credit (UC §59-10-1045)
Enter in the federal column the total net rental real estate A benefi ciary who is an individual may claim a credit
income reported on all federal Schedules K-1. Enter in the equal to the amount of Utah tax paid on their behalf
Utah column the total Utah portion reported on all Utah by this estate or trust under §59-10-1043.2(2). This
Schedules K-1. amount must be refl ected on the K-1 issued to the ben-
efi ciary. There is no form for this credit. Each benefi ciary
Line 8. Other Rental Income must keep all related documents with their records.
Enter in the federal column the total other rental income re- The benefi ciary receiving this credit may carry forward
ported on all federal Schedules K-1. Enter in the Utah column for the next fi ve years any credit that is more than their
the total Utah portion reported on all Utah Schedules K-1. tax liability.
Line 9. Directly Apportioned Deductions
Enter in the federal column the total directly apportioned deduc- Line 14. Utah Refundable Credits
tions reported on all federal Schedules K-1. Enter in the Utah
column the total Utah portion reported on all Utah Schedules K-1. Enter in the Utah column the Utah refundable credits being
distributed to the benefi ciaries. Describe the refundable credit
Line 10. Estate Tax Deduction in the space provided (abbreviate as necessary), enter the
Utah credit code and amount of the credit (see explanations
Enter in the federal column the total estate tax deduction re- of credits and code under the instructions for TC-41, line 36).
ported on all federal Schedules K-1. Enter in the Utah column
the total Utah portion reported on all Utah Schedules K-1. Line 15. Total Utah Withholding Tax to be Paid
by This Fiduciary
Line 11. Final Year Deductions
Enter in the Utah column the total amount of Utah withholding
Enter in the federal column the total fi nal year deductions re-
tax paid or withheld on behalf of all the benefi ciaries who are
ported on all federal Schedules K-1. Enter in the Utah column
pass-through entity taxpayers by the estate or trust, and for
the total Utah portion reported on all Utah Schedules K-1.
whom the waiver from withholding was not requested or who
is not a dependent benefi ciary (see Schedule N instructions
in this book). This amount must match the total pass-through
withholding tax on Schedule N, column J.
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2022 Utah TC-41 Instructions 23
TC-41K-1 – BeneficiaryÊs Share of Utah Income,
Deductions, and Credits
Complete a TC-41, Schedule K-1 for each benefi ciary, show- Line 4. Utah Net Long-term Capital Gains
ing the share of income, gains, losses, deductions, and Utah
credits that are distributed to the benefi ciary. Enter the Utah portion of the benefi ciary’s distributive share
of federal net long-term capital gains reported on their federal
Schedule K-1, line 4a. If this income is portfolio or non-Utah non-
Estate/Trust, Fiduciary and Benefi ciary
business income and the benefi ciary is a nonresident, enter "0".
Information
Provide all of the estate/trust, fi duciary and benefi ciary infor- Line 5. Other Utah Portfolio and Nonbusiness
mation requested in the left column of the schedule. Income
Enter the Utah portion of the benefi ciary’s distributive share
Other Information of other federal portfolio and nonbusiness income reported
Enter any additional information or explanation of entries on their federal Schedule K-1, line 5. If the benefi ciary is a
needed by the benefi ciary in order to complete their individual nonresident, enter "0".
Utah return.
Line 6. Utah Ordinary Business Income
Note: Portfolio income and non-Utah nonbusiness income
from a Utah estate or trust should not be reported on the Utah Enter the Utah portion of the benefi ciary’s distributive share
Schedule K-1 for a Utah nonresident benefi ciary. Portfolio of federal ordinary business income reported on their federal
income from a Utah estate or trust is reported only on the Schedule K-1, line 6.
Utah Schedule K-1 for Utah resident benefi ciaries.
Line 7. Utah Net Rental Real Estate Income
Line 1a. Utah U.S. Government Interest Income Enter the Utah portion of the benefi ciary’s distributive share of
Enter the Utah portion of the benefi ciary’s distributive share federal net rental real estate income reported on their federal
of U.S. government interest income included in the interest Schedule K-1, line 7. If this income is portfolio or non-Utah
income reported on their federal Schedule K-1, line 1. If this nonbusiness income and the benefi ciary is a nonresident,
income is portfolio or non-Utah nonbusiness income and the enter "0".
benefi ciary is a nonresident, enter "0".
Line 8. Utah Other Rental Income
Line 1b. Utah Taxable Municipal Bond Interest Enter the Utah portion of the benefi ciary’s distributive share of
Income federal other rental income reported on their federal Schedule
Enter the Utah portion of the benefi ciary’s distributive share K-1, line 8. If this income is portfolio or non-Utah nonbusiness
of Utah taxable municipal bond interest income included in income and the benefi ciary is a nonresident, enter "0".
the interest income reported on their federal Schedule K-1,
line 1. If this income is portfolio or non-Utah nonbusiness Line 9. Utah Directly Apportioned Deductions
income and the benefi ciary is a nonresident, enter "0". (See Enter the Utah portion of the benefi ciary’s distributive share
TC-41A instructions for the defi nition of taxable municipal of federal directly apportioned deductions reported on their
bond interest income.) federal Schedule K-1, line 9. Enter the description as shown
on the Schedule K in the space provided. For a nonresident
Line 1c. Utah Other Interest Income benefi ciary, do not include deductions attributable to portfolio
Enter the Utah portion of the benefi ciary’s distributive share income or non-Utah nonbusiness income which is not reported
of other interest income (other than interest income shown on the benefi ciary’s Utah Schedule K-1.
on lines 1a and 1b above) included in the interest income
reported on their federal Schedule K-1, line 1. If this income is Line 10. Estate Tax Deduction
portfolio or non-Utah nonbusiness income and the benefi ciary Enter the Utah portion of the benefi ciary’s distributive share
is a nonresident, enter "0". of the federal estate tax deduction reported on their federal
Schedule K-1, line 10.
Line 2. Utah Ordinary Dividends
Enter the Utah portion of the benefi ciary’s distributive share of Line 11. Final Year Utah Deductions
federal ordinary dividends reported on their federal Schedule Enter the Utah portion of the benefi ciary’s distributive share
K-1, line 2a. If this income is portfolio or non-Utah nonbusi- of the fi nal year federal deductions reported on their federal
ness income and the benefi ciary is a nonresident, enter "0". Schedule K-1, line 11. Enter the description as shown on the
Schedule K in the space provided. For a nonresident benefi -
Line 3. Utah Net Short-term Capital Gains ciary, do not include deductions attributable to portfolio income
Enter the Utah portion of the benefi ciary’s distributive share of or non-Utah nonbusiness income which is not reported on
federal net short-term capital gains reported on their federal the benefi ciary’s Utah Schedule K-1.
Schedule K-1, line 3. If this income is portfolio or non-Utah
nonbusiness income and the benefi ciary is a nonresident, Line 12. Other Utah Information
enter "0". Enter the Utah portion of the benefi ciary’s distributive share
of federal other information reported on their federal Schedule
K-1, line 14.
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2022 Utah TC-41 Instructions 24
Also use line 12 to report the benefi ciary’s distributive share of Line 14. Utah Refundable Credits Distributed
COVID-19 PPP grant or loan income included on TC-41, line 8. to Benefi ciary
For all entries on line 12, enter the description shown on Enter the benefi ciary’s distributive share of Utah refundable
Schedule K, line 12, in the space provided. credits as reported on Utah Schedule K, line 14. Also enter
the description and the Utah refundable credit code as shown
Line 13. Utah Nonrefundable Credits
on Schedule K (abbreviate as necessary).
Distributed to Benefi ciary
Enter the benefi ciary’s distributive share of Utah nonrefundable Line 15. Utah Tax Withheld on Behalf of
credits as reported on Utah Schedule K, line 13. Also enter the Benefi ciary
description and the Utah nonrefundable credit code as shown Enter the amount of Utah withholding tax withheld by this
on Schedule K (abbreviate as necessary). estate or trust on behalf of this benefi ciary if treated as a pass-
For each individual benefi ciary for whom you made a vol- through entity taxpayer and calculated on Schedule N, and for
untary taxable income election (TC-75, State and Local Tax whom the waiver from withholding was not requested or who
(SALT) Report), enter the amount of taxes paid. Allocate this is not a dependent benefi ciary (see Schedule N instructions
amount directly to the individual as reported on form TC-75. in this book). This amount will be claimed on the benefi ciary’s
Use code AP. individual Utah return.
Enter an “X” if the estate or trust entered a “1” in the With-
holding Waiver Request fi eld at the top of Schedule N to not
withhold Utah tax on all pass-through entity taxpayers, or if
the estate or trust entered a “2” in the Withholding Waiver
Request fi eld at the top of Schedule N and entered an “X” on
line B of Schedule N for this specifi c benefi ciary.
Provide each benefi ciary a copy of their Utah Schedule K-1.
TC-41N – Pass-through Entity Withholding Tax
The estate or trust, as a pass-through entity, must pay or with- Benefi ciaries may take a credit for the amount of tax paid by
hold tax on behalf of each nonresident individual benefi ciary, the estate or trust on their behalf. To claim the credit, the ben-
each resident or nonresident business benefi ciary, and each efi ciary must fi le a Utah income tax return for the taxable year.
resident or nonresident trust or estate benefi ciary (collectively A benefi ciary subject to withholding by the estate or trust and
referred to as pass-through entity taxpayers) unless a with- who has no other Utah source of income may elect to forego
holding waiver request is made (see below). The estate or the credit and not fi le a Utah income tax return. However, a
trust is not required to withhold Utah tax on a benefi ciary if: benefi ciary with income or loss from other Utah sources must
• the beneficiary is exempt from taxation under UC fi le a Utah income tax return. A benefi ciary who is eligible for
§59-7-102(1)(a) or §59-10-104.1; Utah tax credits, in addition to the Utah pass-through tax with-
held, must fi le a Utah income tax return to claim those credits.
• this estate or trust is a plan under IRC Sections 401, 408
or 457 and is not required to fi le a return under UC Chapter If the benefi ciary is a pass-through entity, it must fi le a Utah
7; or return to report its income/loss and withholding allocations to
its partners/members/shareholders/benefi ciaries.
• this estate or trust is a publicly traded partnership as de-
fi ned under UC §59-10-1403.2(1)(b)(iv).
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2022 Utah TC-41 Instructions 25
Estates or trusts having benefi ciaries for whom withholding If you check this fi eld, enter a “0” on line F for the benefi ciary.
is required must complete Schedule N showing the amount
of Utah income attributable to the benefi ciaries, the amount Line C. Dependent Benefi ciary
of Utah tax on such income (4.85 percent), any Utah mineral Enter an “X” on line C if the benefi ciary is a dependent benefi -
production withholding tax and upper-tier Utah pass-through ciary (see defi nition above). Entering an “X” on this line will be
entity withholding tax credited to the benefi ciaries, taxes paid treated as a claim for waiver of the withholding requirements
with form TC-75 (Voluntary Taxable Income Election for Pass- for this benefi ciary.
through Entities), and the net amount of withholding tax this
estate or trust must pay on behalf of such benefi ciaries. Use Line D. SSN/EIN of Benefi ciary
additional forms TC-41, Schedule N, if needed.
Enter the Social Security number (SSN) of each nonresident
individual benefi ciary, the federal employer identifi cation
Withholding Waiver Claim number (EIN) of each resident/nonresident business benefi -
(UC §59-10-1403.2(5)) ciary, or the SSN or EIN of each resident/nonresident trust
or estate benefi ciary.
You may claim a waiver from the requirement to withhold Utah
income tax on pass-through entity taxpayers by entering a “1” Line E. Benefi ciary’s Percent of Income
in the fi eld if the waiver is for all benefi ciaries, or a “2” if the
waiver is for only certain benefi ciaries. Also enter an “X” on Enter the percent of the estate or trust the pass-through entity
line B and a “0” in column F for each benefi ciary for whom taxpayer receives, to four decimal places.
the waiver is claimed.
Line F. Income/Loss Attributable to Utah
Claiming the waiver for all or specifi c benefi ciaries does not
Enter the income/loss attributable to Utah and taxable to the
relieve the estate or trust from the responsibility of paying Utah
pass-through entity taxpayer.
tax on the income allocated to benefi ciaries if the benefi ciaries
do not pay. If the benefi ciary or benefi ciaries for whom you To calculate this income, add the amounts shown on Utah
claimed a waiver fail to fi le a return and make the required Schedule K-1, lines 1a through 8, plus any amount on Utah
payment in a timely manner, you will be liable for the with- Schedule K-1, line 12, listed as COVID-19 income. Then sub-
holding, plus any penalties and interest. tract the deductions on Utah Schedule K-1, lines 9 through 11.
Dependent Benefi ciary Defi nition Line G. 4.85 percent of Income
A “dependent benefi ciary” is not subject to the withholding Multiply the amount of income attributable to Utah for each
requirement. pass-through entity taxpayer (line F) by 4.85 percent (.0485).
If the amount on line F is a loss, enter "0." Also enter “0” if
A dependent benefi ciary is a person who is a benefi ciary the waiver request has been requested for this benefi ciary
of the estate or trust and is claimed as a dependent on the (line B checked).
federal income tax return of another person under IRC §24.
A dependent benefi ciary is not subject to the pass-through Line H. Mineral Production Withholding Credit
withholding requirements if the person who is claiming the Enter the amount of any mineral production withholding tax
benefi ciary as a dependent on their federal income tax return allocated by the estate or trust to the pass-through entity
(IRC §24) provides the estate or trust with a signed Statement taxpayer. The credit for mineral production withholding tax
of Dependent Benefi ciary Income attesting that they expect reduces the amount of Utah withholding tax that is calculated
the dependent benefi ciary to have adjusted gross income for this benefi ciary on Schedule N. The credit should equal
for the taxable year that will not exceed the basic federal the amount reported on line 14 of Schedule K-1 for mineral
standard deduction as calculated under IRC Section 63 for production withholding tax credit for this benefi ciary.
that taxable year.
The trustee must keep the statement and present it to the Tax Line I. Upper-tier Pass-through Withholding
Commission upon request (UC §59-10-1403.2(6)). Tax
Enter the amount of any pass-through entity withholding tax
paid by an upper-tier (previous) pass-through entity, attribut-
Line-by-Line Instructions able to this estate or trust, and allocated to the pass-through
Line A. Name of Benefi ciary (Pass-through entity taxpayer of this estate or trust. The credit for upper-tier
pass-through entity withholding tax reduces the amount of
Entity Taxpayer) Utah withholding tax calculated for this benefi ciary on Sched-
Enter the name of each nonresident individual benefi ciary, ule N. The credit should equal the amount reported on line
resident/nonresident business benefi ciary, or resident/nonresi- 14 of Schedule K-1 for upper-tier pass-through withholding
dent trust or estate benefi ciary (referred to as pass-through tax for this benefi ciary.
entity taxpayer).
Also enter on Line I the amount of taxes paid for this ben-
Line B. Withholding Waiver for this efi ciary with form TC-75, Voluntary Taxable Income Election
for Pass-through Entities (TC-75 is fi led electronically on or
Benefi ciary before the last day of the estate or trust's taxable year). This
If you entered either a “1” or a “2” on the Withholding Waiver amount reduces the Utah withholding tax calculated for this
Claim line at the top of Schedule N, enter an “X” on line B if shareholder on Schedule N. Also report the credit on line 13
this benefi ciary is included in the waiver claim. of Schedule K-1 for this shareholder.
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2022 Utah TC-41 Instructions 26
Line J. Withholding Tax to be Paid by This Pay this withholding tax to the Tax Commission by the original
Fiduciary due date of the return. If the return is being fi led on extension,
this withholding tax must be prepaid by the original due date.
Subtract the total of the credits on lines H and I from the tax
calculated on line G for each pass-through entity taxpayer. Total Utah Withholding Tax
Do not enter an amount less than zero. to be Paid by This Fiduciary
The withholding tax shown in column J is the withholding tax Add the pass-through withholding in column J for all benefi -
this estate or trust must withhold or pay on behalf of the pass- ciaries. Enter this total at the bottom of Schedule N and carry
through entity taxpayer. Report this withholding tax on line 15 it to TC-41, page 2, line 31 and to Schedule K, line 15.
of Utah Schedule K-1 given to the benefi ciary.
TC-41W – Utah Withholding Tax Schedule
You must claim Utah withholding tax credits by complet- If the form W-2 or 1099 does not include this number,
ing form TC-41W and attaching it to your return. contact the employer or payer to get the correct num-
Do not send W-2s, 1099s, TC-675Rs, and Utah Schedules ber to enter on TC-41W, Part 1. Failure to include this
K-1 with your return. Keep all these forms with your tax number on TC-41W may cause your withholding to be
records — we may ask you to provide the documents at disallowed and delay any refund.
a later time.
Processing may be delayed or your withholding tax credits may Line 3 - Enter the employer/payer name and address (W-2
be disallowed if you do not complete TC-41W as explained box “c,” or 1099).
below and submit it with your return.
Line 4 - Enter an “X” if the income and withholding tax are
from a form 1099.
TC-41W, Part 1 Instructions Line 5 - Enter the Social Security number or EIN (W-2 box
Report Utah withholding tax from the following forms: “a,” or 1099).
• Federal form W-2, Wage and Tax Statement. Line 6 - Enter the Utah wages or income being reported (W-2
box "16," or 1099).
• Federal form 1099 (with Utah withholding), including 1099-
R, 1099-MISC, 1099-G, etc. Line 7 - Enter the Utah withholding tax (W-2 box "17," or 1099).
To claim credit for Utah withholding tax, complete TC-41W, Note: If there is no Utah employer identifi cation number on a form
page 1. Enter the following information: W-2 box 15, 1099-R box 13, 1099-MISC box 17, or any other
1099 form, your refund may be reduced or your tax due increased.
Line 1 - Enter the employer/payer federal EIN (W-2 box “b,” Contact the employer or payer to get the Utah ID number.
or 1099).
Add the amounts of Utah withholding tax from all lines 7 and
Line 2 - Enter the employer/payer Utah withholding account enter the total at the bottom of TC-41W, page 1, and on form
number (W-2 box “15,” or 1099). TC-41, page 2, line 33.
FYI: Withholding Account Number
TC-41W, Part 2 Instructions
The Utah withholding account number is 14 charac-
To claim credit for Utah mineral production withholding tax, en-
ters. The fi rst eleven characters are numeric and the
ter the following information. If from form TC-675R, enter lines
last three are “WTH.” Do not enter hyphens. Example:
1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4 and 5.
12345678901WTH.
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2022 Utah TC-41 Instructions 27
Line 1 - Enter the mineral producer’s federal EIN (TC-675R
W-2 Example
box 2).
Line 2 - Enter the mineral producer’s name (TC-675R box 1). a Employee’s social security number
22222 567-89-0123 OMB No. 1545-0008
Line 3 - Enter the mineral producer’s Utah withholding account b Employer identification number (EIN) 1 Wages, tips, other co
number (TC-675R box 3). 87-1234567 32,519.85
c Employer’s name, address, and ZIP code 3 Social security wag
ABC ENTERPRISE INC 32,519.85
FYI: Mineral Withholding Account Number 9876 MAIN ST 5 Medicare wages a
The Utah mineral withholding account number is a 32,519.85SALT LAKE CITY UT 84101
14-character number. The fi rst eleven characters are 7 Social security tips
numeric and the last three are “WMP.” Do not enter
d Control number 9
hyphens. Example: 12345678901WMP.
If the form TC-675R does not include this number, e Employee’s first name and initial Last name Suff. 11 Nonqualified plans
WILLIAM J SMITH 13
contact the payer to get the correct number to enter 456 TIMBER DR StatutoryemployeeplanRetireme
on TC-41W, Part 2. Failure to include this number on
MURRAY UT 84150
TC-41W may cause your withholding to be disallowed 14 Other
and delay any refund.
Line 4 - If the mineral withholding tax distribution was received f Employee’s address and ZIP code
from a pass-through entity (partnership, LLC, LLP or 15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wage
S corporation), enter the pass-through entity’s federal UT 12345678002WTH 32,519.85 767.99
EIN. If you receive a TC-675R directly from the mineral
producer, leave this line blank.
Wage and Tax
Line 5 - Enter your mineral production withholding tax (TC- Form W-2 Statement 2022
675R box 6) or your share of mineral production
withholding tax reported on Utah Schedule K-1 by a
pass-through entity. Utah TC-41W Example
Add the amounts of mineral production withholding tax from Part 1 - Utah Withholding Tax Schedule
all lines 5 and enter the total on form TC-41A, Part 5, using 41212 EIN or SSN 567-89-0123 Estate/trust name SM
code 46. USTC ORIGINAL FORM
Do not send TC-657R(s) or Utah Schedule K-1(s) with your
return. Keep them in your fi les. Line Explanations IMPOR
Processing may be delayed or the withholding tax credit 1 Employer/payer ID number from W-2 box “b” or 1099 Do no
disallowed if you do not complete TC-41W with all required 2 Utah withholding ID number from W-2 box “15” or 1099 W-2 or
information. (14 characters, ending in WTH, no hyphens) on the
3 Employer/payer name and address from W-2 box “c” or 1099
4 Enter “X” if reporting Utah withholding from form 1099 Use ad
TC-41W, Part 3 Instructions 5 Employee’s Social Security number from W-2 box “a” or 1099 1099s
To claim credit for Utah withholding tax paid on your behalf 6 Utah wages or income from W-2 box “16” or 1099
by a pass-through entity (partnership, LLC, LLP or S corpora- 7 Utah withholding tax from W-2 box “17” or 1099 Enter m
tion), enter the following information from Utah Schedule K-1: enter p
Line 1 - Enter the pass-through entity’s federal EIN (Schedule First W-2 or 1099 Secon
K-1 box A). 1 87-1234567 1
Line 2 - Enter the pass-through entity’s name (Schedule K-1
box B). 2 12345678002WTH (14 characters, no hyphens)2
Line 3 - Enter the Utah withholding tax withheld or paid on 3 ABC ENTERPRISE INC 3
your behalf by the pass-through entity.
9876 MAIN ST
Add the amounts of pass-through entity Utah withholding tax SALT LAKE CITY UT 84101
from all lines 3 and enter the total on form TC-41A, Part 5,
using code 43.
4 4
Do not send Utah Schedule(s) K-1 with your return. Keep
them in your fi les. 5 567-89-0123 5
Processing may be delayed or the withholding tax credit
disallowed if you do not complete TC-41W with all required 6 32,520 .00 6
information.
7 768 .00 7
Third W-2 or 1099 Fourth
1 1
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2022 Utah TC-41 Instructions 28
TC-250 – Credits Received from Upper-tier Pass-
through Entities and Mineral Production
Withholding Tax Credit on TC-675R
Use TC-250 to report Utah nonrefundable and refundable must be reported in Part 1. These credits are found on Utah
tax credits allocated on a Utah Schedule K-1 to this estate or Schedule K-1 under nonrefundable credits with a credit code.
trust by an upper-tier pass-through entity in which this estate Do not include Utah Schedule K-1 the estate or trust received
or trust owns an interest, as well as mineral production with- showing these credits when fi ling this estate or trust’s return.
holding tax credits received on a form TC-675R.
Attach form TC-250 to your fi duciary return if the estate First Column
or trust received an allocation of nonrefundable and/or Enter in the fi rst column the federal EIN shown in box “A” of
refundable credits from an upper-tier pass-through entity Utah Schedule K-1 received by this estate or trust from the
on a Utah Schedule K-1. upper-tier pass-through entity.
Upper-tier Pass-through Entity. An upper-tier pass-through
entity is a pass-through entity in which this estate or trust Second Column
has an ownership interest and from whom this estate or trust Enter in the second column the name shown in box “B” of
receives an allocation of income, gain, loss, deduction, or Utah Schedule K-1 received by this estate or trust from the
credit on a Utah Schedule K-1. upper-tier pass-through entity.
If additional lines are needed to report any category, you may
use additional forms TC-250. Third Column
Enter in the third column the nonrefundable credit code shown
on Utah Schedule K-1 received by this estate or trust from
Part 1 – Utah Nonrefundable Credits the upper-tier pass-through entity.
Received from Upper-tier Pass-
through Entities Fourth Column
Utah nonrefundable tax credits allocated to this estate or Enter in the fourth column the amount of the distributed Utah
trust by an upper-tier pass-through entity and shown on Utah nonrefundable credit shown on Utah Schedule K-1 received
Schedule K-1 received from the upper-tier pass-through entity by this estate or trust from the upper-tier 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 TC-675R Example
PO BOX 4941
PRICE UT 84501 For tax year: 20 __2 __2
2. Producer’s federal EIN 3. Producer’s Utah account number 4. Recipient’s federal EIN (or SSN if an individual)
84-1909732 12345678002WMP 545-18-6791
5. Utah mineral24,615.18production gross payment to recipient 6. Utah tax1,230.76withheld on mineral production 7.withholdingUtah mineral production.00 gross payment notsubject 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
Utah TC-41W Example
Mineral Production and Pass-through Withholding TC-41W
545-18-6791 41213USTC ORIGINALWINTERFORMEIN or SSN Estate/trust name 2022
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-41Ws if ne
Line Explanations
1 Producer’s EIN number from box “2” of TC-675R 4 Pass-through entity EIN if credit from partnership or S corp
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-
(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 h
4 545-18-6791 4
5 1,231 .00 5 .00
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2022 Utah TC-41 Instructions 29
Carry the nonrefundable credits to TC-41A, Part 3 or Part 4, Fourth Column
as applicable. If you have multiple credits for the same credit
code, combine the credit amounts before entering on Schedule Enter in the fourth column the amount of the allocated Utah
A. Allocate the credit to the benefi ciaries on their individual refundable credit shown on the Utah Schedule K-1 received
Schedule K-1 based on their ownership percentage. by this estate or trust from the upper-tier pass-through entity.
Carry the refundable credits to TC-41A, Part 5. If you have
multiple credits for the same credit code, combine the credit
Part 2 – Utah Refundable Credits Received amounts before entering on Schedule A. Allocate the credit
from Upper-tier Pass-through to the benefi ciaries on their individual Schedule K-1 based
Entities on their ownership percentage.
Utah refundable tax credits allocated to this estate or trust by
an upper-tier pass-through entity and shown on Utah Schedule Part 3 – Utah Mineral Production
K-1 received from the upper-tier pass-through entity must be
Withholding Tax Credit Received on
reported in Part 2. These credits are found on Utah Schedule
K-1 under refundable credits with a credit code. Do not include TC-675R
Utah Schedule K-1 the estate or trust received showing these Utah mineral production tax withheld on production income
credits when fi ling this estate or trust’s return. received by this estate or trust from the producer shown on
form TC-675R must be reported in Part 3. Do not include the
First Column TC-675R with your estate or trust return.
Enter in the fi rst column the federal EIN shown in box “A” of
Utah Schedule K-1 received by this estate or trust from the First Column
upper-tier pass-through entity. Enter in the fi rst column the federal EIN shown in box “2” of
the form TC-675R received by this estate or trust.
Second Column
Enter in the second column the name shown in box “B” of Second Column
Utah Schedule K-1 received by this estate or trust from the Enter in the second column the producer’s name shown in
upper-tier pass-through entity. box “1” of the form TC-675R received by this estate or trust.
Third Column Third Column
Enter in the third column the refundable credit code shown Enter in the third column the amount of the mineral production
on Utah Schedule K-1 received by this estate or trust from withholding tax shown in box “6” of the form TC-675R received
the upper-tier pass-through entity. by this estate or trust.
Total the mineral production withholding amounts shown in
the third column. Carry this total to TC-41A, Part 5 using code
“46.” Allocate the credit to the benefi ciaries on their individual
Schedule K-1 based on their ownership percentage.
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2022 Utah TC-41 Instructions 30
Qualified Funeral Trust Information
Who Must File Making the Election
The trustee of a trust that has elected to be taxed as a quali- The trustee elects to treat a trust as a QFT by fi ling federal
fi ed funeral trust (QFT) fi les federal form 1041-QFT to report form 1041-QFT by the due date (including extensions).
the income, deductions, gains, losses, etc., and income tax
liability of the QFT. The trustee can use form TC-41 to fi le for
a single QFT, or for multiple QFTs having the same trustee Composite Return
following the instructions under Composite Return below. A trustee may fi le a single, composite Utah form TC-41 for
Pre-need funeral trusts that do not qualify as QFTs should all QFTs for which he or she is the trustee, including QFTs
use the regular instructions for form TC-41, Utah Fiduciary that had a short tax year. Prepare a schedule that includes
Income Tax Return. the following information for each QFT (or separate interest
treated as a QFT):
• The number of QFTs in the composite return.
Qualifi ed Funeral Trust (QFT)
• The owner or benefi ciary’s name. If the trust has more than
A QFT is a domestic trust that meets all of the following one benefi ciary, separate the trust into shares held by the
requirements: separate benefi ciaries.
• It arose from a contract with a person who provides funeral • The type and gross amount of income earned by the QFT.
or burial services or property necessary to provide such For capital gains, identify the net short-term capital gain,
services. net long-term capital gain, 28 percent rate gain, and un-
• The sole purpose of the trust is to hold, invest and reinvest recaptured section 1250 gain.
funds in the trust and to use those funds solely to pay • The type and amount of each deduction and credit allocable
for funeral or burial services or property to provide such to the QFT.
services for the benefi t of the trust's benefi ciaries.
• The Utah tax calculation for each QFT. You must complete
• The only benefi ciaries are individuals for whom such ser- form TC-41, lines 15 through 22 separately for each QFT.
vices or property is to be provided at their death under the
contracts described above. • The Utah tax payments made for each QFT.
• The trustee elects or previously elected to treat the trust • If the QFT terminated during the year, the termination date.
as a QFT. You can use the same information and schedules from the
• If the QFT election had not been made, the trust would federal form 1041-QFT to compute Utah tax. Figure the tax-
have been treated as owned by the contracts’ purchasers able income separately for each QFT using each QFT’s share
under the IRC grantor trust provisions. However, a trust of the amounts.
that is not owned by the purchaser solely because of the Attach the composite return schedules to your TC-41.
death of an individual shall be treated as meeting this
requirement during the 60-day period beginning the day
of that individual’s death. Tax Computation
If a QFT has multiple benefi ciaries, each benefi ciary’s sepa- Follow the line-by-line instructions except for computing the
rate interest under a contract is treated as a separate QFT tax. Use a separate schedule to calculate the Utah tax for
for the purpose of fi guring the tax and fi ling this return. Each each QFT using the 4.85 percent (.0485) tax rate for each
benefi ciary’s share of the trust’s income is determined in ac- QFT. Enter the sum of the tax for all QFTs (after subtracting
cordance with the benefi ciary’s interest in the trust. any estate or trust tax credit) on TC-41, line 15. Leave lines
16-22 blank. Enter the amount from line 15 on line 23.
Whenever these instructions refer to a trust or QFT, it includes
such separate interests that are treated as separate QFTs.
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2022 Utah TC-41 Instructions 31
Utah State Tax Commission
TC-549
Fiduciary Income Tax Return Payment Coupon Rev. 12/11
Use of Payment Coupon Print the name of the estate or trust, 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 fiduciary income tax return
and you have previously filed your return without a payment, include
the payment coupon below with your check or money order to insure Sending Payment Coupon
proper credit to your account. Do not mail another copy of your If sending this payment coupon separate from your fiduciary income
fiduciary income tax return with this payment. Sending a duplicate of tax return, do NOT mail another copy of your return with this payment.
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 fiduciary 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 fiduciary Send the payment coupon and payment to:
taxes. Use form TC-548. Utah State Tax Commission
210 N 1950 W
Electronic Payment Salt Lake City, UT 84134-0250
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-549
Fiduciary Income Tax Mail to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0250 Rev. 12/11
Return Payment Coupon Name of estate or trust EIN or SSN of estate or trust
&
Tax year ending
)
$
Address
USTC Use Only
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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