UTAH
TC-41 Forms & InstructionsTC-41 Forms & Instructions
Utah State Tax Commission• 210 North•1950 West Salt Lake•City,tax.utah.govUtah 84134
|
UTAH
TC-41 Forms & InstructionsTC-41 Forms & Instructions
Utah State Tax Commission• 210 North•1950 West Salt Lake•City,tax.utah.govUtah 84134
|
|
Contents
General Instructions ...................................................................................................................................................................................1
TC-41 - Line-by-Line Instructions ...............................................................................................................................................................5
TC-41A – Fiduciary Supplemental Schedule ...........................................................................................................................................11
TC-41B - Non or Part-year Resident Estate or Trust ................................................................................................................................19
TC-41C – Bankruptcy Estate Schedule ....................................................................................................................................................20
TC-41K – Benefi ciaries’ Share of Income, Deductions and Credits .........................................................................................................23
TC-41K-1 – Benefi ciary’s Share of Utah Income, Deductions, and Credits .............................................................................................24
TC-41N – Pass-through Entity Withholding Tax ........................................................................................................................................26
TC-41W – Utah Withholding Tax Schedule...............................................................................................................................................28
TC-250 – Credits Received from Upper-tier Pass-through Entities and Mineral Production Withholding Tax Credit on TC-675R ...........30
Qualifi ed Funeral Trust Information ...........................................................................................................................................................31
Cover photo: Bryce Canyon, UT, by Jeremy Farnsworth
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.
|
|
2021 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 we will assess penalties if you have not met the prepayment
Renewable Residential Energy Systems Credit (credit 21) requirements (see below).
for solar power systems installed in 2021 is $1,200.
See instructions for line 39. All extension calendar year returns
• Special Needs Opportunity Scholarship Program: The must be fi led by Oct. 17, 2022.
2020 legislature passed HB 4003, creating a nonrefund-
able tax credit for donations made to the Special Needs
Opportunity Scholarship Program. See page 17. Prepayment Requirements for Filing
• Payroll Protection Program (PPP) Grant or Loan Extension
Addback: In certain situations you must add to your income
You must prepay by the original due date:
the amount of PPP grants or loans forgiven in 2021. See
page 11. • 90 percent of your 2021 tax due (TC-41, line 38);
• 100 percent of your 2020 tax liability (2020 TC-41, line 38);
or
Who Must File
• 90 percent of your 2021 tax due (TC-41, line 38) if you
If you are a fi duciary of an estate or trust with income derived did not have a tax liability in 2020 or this is your fi rst year
from Utah sources, and you are required to fi le a federal Fi- fi ling.
duciary Income Tax Return, then you must fi le form TC-41,
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
regard to extensions. You may pay at tap.utah.gov or use
When to File and Pay form TC-549, Fiduciary Income Tax Return Payment Coupon.
You must fi le your return and pay any tax due: You may prepay through withholding (W-2, TC-675R, etc.),
1. By April 18, 2022, if you fi le on a 2021 calendar year basis payments applied from a previous year refund, tax credits and
(tax year ends Dec. 31, 2021); or credit carryovers, or payment made by the tax due date using
form TC-548, Fiduciary Income Tax Prepayment Coupon or at
2. By the 15th day of the fourth month after the fi scal year
tap.utah.gov. Interest is assessed on unpaid tax from the fi ling
ends, if you fi le on a fi scal year basis. If the due date falls
due date until the tax is paid in full. Penalties may also apply.
on Saturday, Sunday or legal holiday, the due date is the
next business day.
All Utah income taxes for the year must be paid by the due Where to File
date. If your return is not fi led on time or all income tax due Mail your return to:
is not paid by the due date you may be subject to penalties Utah State Tax Commission
and interest. (See instructions for line 39.) 210 N 1950 W
Utah does not require quarterly estimated tax payments. You SLC, UT 84134-0250.
can prepay at any time by sending your payment with form
TC-548, Fiduciary Income Tax Prepayment Coupon, or by
paying at tap.utah.gov. What to Attach and What to Keep
Attach
Tax Period and Accounting Method • Utah Schedules: Attach all applicable schedules (TC-41A,
The fi rst return fi led by an administrator or executor of an estate TC-41B, TC-41C, TC-41K, TC-41K-1 for each benefi ciary,
must cover the period from the date of the decedent’s death TC-41N, TC-41S, TC-41W, and TC-250).
to the end of the fi rst tax year selected by the administrator • Other Adjustments: Attach an explanation for any eq-
or executor. The fi rst return fi led by a fi duciary of a trust must uitable or fi duciary adjustment entered on TC-41A, Part
cover the period beginning with the creation of the trust to 2, code 79 or code 87.
the end of the fi rst tax year selected by the fi duciary. Returns
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 • Tax Due: If you have an amount due on the return, sub-
return. You must apply the same accounting method used for mit form TC-549, Fiduciary Income Tax Return Payment
federal fi duciary income tax purposes as for Utah fi duciary Coupon (see the last page of this book), and your check
income tax purposes. or money order with the return.
Extension of Time to File FYI: Withholding Forms
Withholding tax information must be entered on
This is NOT an extension of time to pay your TC-41W, which is attached to your return.
taxes – it is an extension to fi le your return.
|
|
2021 Utah TC-41 Instructions 2
Keep 1. claims a residential exemption for a primary residence
under UC §59-2, Property Tax Act;
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule
K-1 received from an upper-tier pass-through entity (see TC- 2. voted in Utah during the taxable year and were not regis-
250 instructions in this book for the defi nition of upper-tier tered to vote in another state during that time; or
pass-through entity), etc., or form TC-675R (showing mineral 3. fi le a Utah income tax return as a full-year or part-year
withholding tax) with your return. If you do not complete and resident.
send form TC-41W with your return, processing will be delayed
and we may reject your withholding credit. Test 3
Do not send a copy of your federal return, credit schedules Even if you do not meet any of the conditions above, you are
(other than Utah Schedules TC-41A, TC-41S, and/or TC-41W), still domiciled in Utah if:
worksheets, or other documentation with your Utah return. 1. either you or your spouse has a permanent home in Utah
to which either of you intend to return after being absent;
Recordkeeping and
Keep copies of any receipts, state forms, worksheets, credit 2. you or your spouse has voluntarily settled in Utah, not
authorization forms, and other documentation to support any for a special or temporary purpose, but with the intent of
income, deduction, exemption, and credit you have reported. making a permanent home.
You may be asked to provide this information later to verify Under Test 3, whether you have a permanent home in Utah
entries on your Utah return. is based on a preponderance of the evidence (i.e., the evi-
dence you have a permanent home is more convincing than
Rounding Off to Whole Dollars any evidence you do not), taking into consideration all of the
following facts and circumstances:
Round off cents to the nearest whole dollar. Round down if
under 50 cents; round up if 50 cents and above. Do not enter • You or your spouse has a Utah driver’s license.
cents on the return. • You or your spouse claims a federal tax credit (IRC §24)
for a dependent who is enrolled as a resident student in a
Utah state institution of higher education.
Fiduciary and Estate Defi ned • The nature and quality of the living accommodations you
Fiduciary means a guardian, trustee, executor, administrator, or your spouse has in Utah compared to another state.
receiver, conservator, or any person acting in a fi duciary capac-
• You have a spouse or dependent in Utah for whom you or
ity for any individual or entity. The term estate refers only to
your spouse claims a federal tax credit under IRC §24.
the estate of a deceased person and does not include a trust
maintained for minors, for a person adjudicated incompetent, • The physical location where you or your spouse earns
or for any person who is suffering from another legal disability. income.
Note: Throughout these instructions, any reference to “you” • The state of registration of a vehicle owned or leased by
means the fi duciary of the estate or trust. you or your spouse.
• You or your spouse has a membership in a church, club
or similar organization in Utah.
"Domicile" Defi ned
(UC §59-10-136) • You or your spouse lists a Utah address on mail, a telephone
listing, a listing in an offi cial government publication, other
A benefi ciary’s domicile determines whether an estate or correspondence, or similar item.
trust must withhold Utah income tax for that benefi ciary. See
Pass-through Entity Withholding Requirements on page 4. • You or your spouse lists a Utah address on a federal or
state tax return.
Utah Domicile • You or your spouse claims Utah residency on a document
(UC §59-10-136) (other than a Utah income tax return) fi led with or provided
to a court or other government entity.
Test 1 • You or your spouse fails to obtain a permit or license nor-
You are domiciled in Utah if: mally required of a resident in the state where you claim
1. You or your spouse claimed a child tax credit (IRC §24) for to have domicile.
a dependent on your federal tax return, and the dependent • You are the noncustodial parent of a dependent enrolled
is enrolled in a Utah public K-12 school. This does not in a Utah public K-12 school for which you claimed a child
apply if you are the dependent’s noncustodial parent and tax credit (IRC §24) on your federal tax return, and you
are divorced from, or were never married to, the custodial are divorced from the custodial parent.
parent. • You maintain a place of abode in Utah and spent 183 or
2. You or your spouse is enrolled as a resident student in a more days of the taxable year in Utah.
Utah state institution of higher education. • You or your spouse did not vote in Utah during the taxable
year but voted in Utah in any of the three prior years and
Test 2
was not registered to vote in another state during those
There is a rebuttable presumption you are domiciled in Utah three years.
(i.e., you are domiciled in Utah unless you can prove otherwise)
if you or your spouse:
|
|
2021 Utah TC-41 Instructions 3
No Utah Domicile a. the trust does not specify a place of administration
and the fi duciary transacts a major portion of its trust
You do not have a Utah domicile if you are absent from Utah administration in Utah,
for at least 761 consecutive days and during this time you or
b. the fi duciary’s usual place of business is in Utah, or
your spouse:
c. the trust states that Utah is the place of administration,
1. do not return to Utah for more than 30 days in a calendar and any administration of the trust is done in this state.
year,
2. do not claim a child tax credit under IRC §24 on your federal
tax return for a dependent who is enrolled in a Utah public Nonresident Estate or Trust Defi ned
K-12 school (unless you are a noncustodial parent of the The terms nonresident estate nonresident trust or are defi ned
dependent and are divorced from the custodial parent), as estates or trusts that are not resident estates or trusts.
3. are not enrolled in a Utah state institution of higher educa-
tion as a resident student,
Part-year Resident Estate or Trust
4. do not claim the residential exemption for property tax on
your primary residence in Utah, or Defi ned
5. do not claim Utah as your tax home for federal tax purposes. A part-year resident estate or trust is a resident estate or
trust for part of the year and a nonresident estate or trust for
An absence from the state begins on the later of the date you part of the year. All income received during the period of Utah
or your spouse leaves Utah and ends on the day you or your residency is taxable in Utah, regardless of where that income
spouse returns to and stays in Utah for more than 30 days in is earned, unless specifi cally exempted. Income from Utah
a calendar year. sources is taxable in Utah during the period of nonresidency.
If you do not have Utah domicile, you may choose to have Utah
domicile by fi ling a Utah resident income tax return.
Exempt Trusts
Spouses Trust income that is exempt from federal income tax is also
exempt from Utah income tax.
If your spouse has Utah domicile under Test 1 (above), you
also have Utah domicile. If your spouse has Utah domicile An exempt trust with unrelated business income in Utah that
under Tests 2 or 3, you also have Utah domicile unless you fi les federal Form 990-T must fi le Utah form TC-20MC, Tax
can establish by a preponderance of the evidence (i.e., the Return for Miscellaneous Corporations.
evidence for your claim is more convincing than any evidence
against it) that during the taxable year and the three prior
years you did not: Amounts Reportable as Utah
1. own property in Utah, Income by the Benefi ciaries
2. spend more than 30 days in a calendar year in Utah, Utah resident benefi ciaries must report the income from the
estate or trust included in the benefi ciary’s federal adjusted
3. receive earned income for services performed in Utah,
gross income to Utah as though the benefi ciary received the
4. vote in Utah, or income directly. The estate or trust residence does not affect
5. have a Utah driver’s license. the source of income for computing the benefi ciary’s Utah
individual income tax.
You are not considered to have a spouse with Utah domicile if:
A Utah nonresident benefi ciary is not required to fi le a Utah
1. you and the spouse are legally separated or divorced, or
return if:
2. you and the spouse both claimed married fi ling separately
1. their only Utah source of income is from a partnership, S
on your federal individual income tax returns for the taxable
corporation, estate or trust (or other pass-through entity);
year.
and
You must fi le a Utah income tax return (or amended return) 2. suffi cient Utah income tax was withheld by the partnership,
and pay any penalty and interest that apply if you did not fi le S corporation, estate or trust (or other pass-through entity)
a Utah return based upon your belief that you did not meet to cover the Utah tax liability on the Utah source income.
the domicile criteria.
Portfolio Income
Resident Estate or Trust Defi ned
Portfolio income listed on federal return schedules may be
Resident estate or resident trust means:
either business or nonbusiness income.
1. an estate of a deceased person who, at death, was domi-
ciled in Utah; Nonbusiness portfolio income is treated as nonbusiness
income on the Utah return and is attributable to the state of
2. a trust, or a portion of a trust, consisting of property trans- residence of:
ferred by will of a deceased person who at death was
domiciled in Utah; or • the estate or trust, if retained by the estate or trust, or
3. a trust administered in Utah. • the benefi ciary, if distributed to a benefi ciary.
A trust is administered in Utah if:
|
|
2021 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 4.95 percent (.0495) 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
A pass-through entity is an entity whose income, gains, taxpayers. The estate or trust may reduce this withholding by
losses, deductions and/or credits fl ow through to its partners any mineral production withholding tax and previous pass-
(partnerships), members (limited liability companies), and through entity withholding tax allocated to the benefi ciary. This
shareholders (S corporations) or benefi ciaries (estates and withholding tax must be paid to the Tax Commission by the
trusts) for federal tax purposes. original due date of the return, without regard to extensions.
An estate or trust is considered a pass-through entity if any The calculation of the required Utah withholding tax is done
of the estate's or trust's income, gains, losses, deductions, on Schedule N (TC-41N). See the TC-41N instructions in
and/or credits is divided among and passed through to one this book.
or more benefi ciaries. A pass-through entity is required to The estate or trust must provide a Utah Schedule K-1 to each
withhold Utah income tax on the income from Utah sources benefi ciary showing the amount of Utah withholding paid on
passed through to its benefi ciaries. The calculation of the behalf of the benefi ciary. This withholding tax is then claimed
withholding tax requirement for an estate or trust is made on as a credit by the benefi ciary on the benefi ciary’s Utah income
the TC-41N. (See TC-41N instructions in this book.) tax return.
If this estate or trust has an interest in another pass-through
Pass-through Entity Taxpayer entity, that other entity is required to withhold Utah income
A pass-through entity taxpayer is any entity or individual tax on Utah income allocated to this estate or trust. The
which has income, gains, losses, deductions and/or credits other pass-through entity must provide a Utah Schedule K-1
passed to it from a pass-through entity (e.g., a benefi ciary in showing the amount of Utah withholding tax paid on behalf
a trust is a pass-through entity taxpayer). Utah withholding tax of this estate or trust. This withholding tax paid by the other
paid for or on behalf of the benefi ciary by the pass-through pass-through entity must be reported on schedule TC-250,
entity is reported on the TC-41, Schedule K-1, and is claimed and must be claimed by this estate or trust to offset any tax
as a refundable credit on the income tax return fi led by the liability or allocated to the benefi ciaries to be claimed on their
benefi ciary. Utah income tax returns. Amounts of previous pass-through
entity withholding tax allocated to benefi ciaries on Schedules
Pass-through Entity Withholding K and K-1 must be reduced by amounts claimed by this estate
Requirements or trust.
Estates and trusts are considered pass-through entities (see The estate or trust may claim a waiver of withholding tax
UC §59-10-1402(10)) and, for tax years beginning on or after and any associated penalty and interest for all or selected
Jan. 1, 2013, are required to withhold Utah income tax on all benefi ciaries who fi led and paid tax on the Utah income from
nonresident individual benefi ciaries, resident or nonresident this estate or trust. The tax must be paid on or before the
business benefi ciaries, and resident or nonresident estate or estate or trust’s return due date, including extensions (see
trust benefi ciaries. These benefi ciaries are collectively referred UC §59-10-1403.2(6)).
|
|
2021 Utah TC-41 Instructions 5
TC-41 - Line-by-Line Instructions
Reason-for-Amending Codes (enter on return)
Heading
1 You fi led an amended return with the IRS. Attach a
Print the information requested in the spaces provided. Enter copy of your amended federal return. (If amending
the full name of the estate or trust. for a net operating loss, do not use code 1, use
Enter the estate or trust’s federal employer identifi cation num- code 4 - see below.)
ber (EIN). If the estate or trust is fi led with a Social Security 2 You made an error on your Utah return. Attach an
number (SSN) instead of an EIN, check the space below this explanation of the error.
number.
3 Your federal return was changed by an IRS audit or
Zip Code – Enter your zip code with the “plus four” at the end, adjustment and it affects your Utah return. Attach
without the hyphen. a copy of the IRS adjustment.
Foreign Address – If your address is in a foreign country, 4 You had a net operating loss. Utah treats net
enter the mailing address where indicated. Enter the foreign operating losses the same as the federal return.
city, state/province and postal code in the City fi eld. Abbreviate If any part of your amended return is from a net
if necessary. Leave the State and Zip Code fi elds blank. Enter operating loss carryback, use code 4 and complete
only the foreign country name in the “Foreign country” fi eld. a Utah fi duciary tax return for each year you are
amending. Attach a copy of your amended federal
Filing Period return. Your documentation must clearly show the
File using the 2021 return for calendar year and fi scal or short year you experienced the loss.
years beginning in 2021. If the return is for a fi scal year or a 5 Other. Attach an explanation to your return.
short tax year (less than 12 months), enter the tax year end
date at the top of the form using the format mm/yy. B. Enter the corrected fi gures on the return and/or schedules.
C. Enter all other amounts shown on your original return. If
Amended Return you received a refund on your original return, enter the
amount of the previous refund on line 29 of the 2021
To amend a previously fi led return, use the tax forms and amended return. If you paid with the original return or
instructions for the year you are amending. Get prior year made subsequent tax payments before fi ling the amended
forms and instructions at tax.utah.gov/forms. return, enter the total previous payments on line 35 of the
Amend your return if you discover an error on your Utah or 2021 amended return.
federal return after it is fi led, or your federal return is audited D. Submit the amended return with all schedules, including
or adjusted by the IRS and the audit or adjustment affects your copies of those schedules that did not change from the
Utah return. You must amend your Utah return within 90 days original fi ling.
of the IRS’s fi nal determination. Contact the Tax Commission
if you are unsure whether or not your Utah taxes are affected E. Do not submit a copy of your original return with your
by an audit or adjustment. amended return.
To qualify for a refund or a credit, you must fi le an amended
return by the later of three years after the original return was Federal Form 8886
due or two years from the date the tax was paid. (A return If you fi led federal form 8886, Reportable Transaction Disclosure
fi led before the due date is considered fi led on the due date.) Statement, with the IRS, enter an “X” at the top right-hand side
of your TC-41, where indicated.
How to Amend a 2021 Utah
Fiduciary Tax Return Line 1. Type of Return
A. On the top of TC-41, page 1, on the “Amended Return” Enter the code that describes the entity fi ling the return. The
line, enter the code number from the following list that best entity type indicated must match the type of entity indicated
describes your Reason for Amending: in part A of federal form 1041. If multiple entity types are in-
dicated in part A of federal form 1041, attach an explanation
of how trust income from Utah sources is allocated to each
entity type and indicate the entity type that is the dominant
source of Utah trust income without subtracting income dis-
tributed to benefi ciaries. For pooled income funds, enter H
(Charitable Trust).
Bankruptcy Estate: See the TC-41C instructions in this book
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.
|
|
2021 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
enter an “ ” in the box. If all benefi ciaries are residents of X income 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
estate (chapter 7 or chapter 11) must complete TC-41C, Bank- • Interest from Utah municipal bonds and U. S. government
ruptcy Estate Tax Calculation, to determine the taxable income obligations
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
lines 23 through 25 according to the regular fi duciary instruc- • FDIC Premiums
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 4.95 percent
• Fiduciary adjustments (.0495). 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)
Line 6. Total Adjusted Income Estates and trusts are allowed a credit against Utah tax based
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 Es- income over a specifi ed amount.
tate 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.
|
|
2021 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 20.
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 20.
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
|
|
2021 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
taste or nutrition. Grocery food does not include alcoholic 8. Use tax due (subtract line 7 from line 6) 8 _________
beverages or tobacco. See Pub 25, Sales and Use Tax, for (If less than zero, enter "0.")
more information.
31. Total Pass-through Withholding Tax
Use Tax Rate Chart (Effective Dec. 31, 2021)
Enter the total pass-through withholding tax from Schedule
.0635 Beaver County .0635 Rich County
.0735 Beaver City .0795 Garden City N, column J.
.0610 Box Elder County .0725 Salt Lake County This pass-through withholding tax must be paid to the Tax
.0665 Brigham City, Perry, .0875 Alta Commission by the original due date of the return, without
Willard .0835 Brighton
.0640 Mantua .0745 Murray, South Salt regard to extensions. Pay at tap.utah.gov or use form TC-549,
.0710 Snowville Lake Fiduciary Income Tax Return Payment Coupon.
.0670 Cache County .0775 Salt Lake City
.0695 Cache Valley Transit, .0635 San Juan County Do not include on this line any pass-through withholding tax
Hyde Park, Lewiston, .0675 Blanding, Monticello credit received from an upper-tier pass-through entity as
Millville .0745 Bluff reported on a Utah Schedule K-1 you received. These pass-
.0700 Hyrum, Logan, .0635 Sanpete County through withholding tax credits received from other pass-
Nibley, N. Logan, .0645 Centerfi eld, Mayfi eld
Providence, Rich- .0675 Ephraim, Fairview, through entities are entered on TC-250, Part 2 and carried to
mond, River Heights, Gunnison the Utah Schedule A, Part 5. These credits are allocated to
Smithfi eld
.0635 Carbon County .0665 Mt. Pleasant each benefi ciary on the Utah Schedule K-1 and are also used
.0645 Helper .0635 Sevier County in the calculation of the withholding tax for the benefi ciary on
.0675 Price .0645 Aurora, Redmond
.0665 Wellington .0675 Richfi eld, Salina Schedule N, column I.
.0735 Daggett County .0715 Summit County Do not include on this line any mineral production withholding
.0845 Dutch John .0905 Mil. Rec. Park City, Park tax credit received from an upper-tier pass-through entity as
.0715 Davis County City
.0725 Bountiful, Centerville, .0745 Snyderville Basin reported on a Utah Schedule K-1 you received. These mineral
Clearfi eld, Farming- Transit production withholding tax credits received from other pass-
ton, Layton, N. Salt .0660 Tooele County through entities are entered on TC-250, Part 3 and carried to
Lake, Syracuse, W. .0690 Erda, Grantsville,
Bountiful, Woods Lakepoint, Lincoln, the Utah Schedule A, Part 5. These credits are allocated to
Cross Stansbury Park each benefi ciary on the Utah Schedule K-1 and are also used
.0635 Duchesne County .0700 Tooele City in the calculation of the withholding tax for each benefi ciary
.0645 Duchesne City .0645 Uintah County
.0675 Roosevelt .0695 Naples, Vernal on Schedule N, column H.
.0635 Emery County .0715 Utah County
.0825 Green River .0725 American Fork, Cedar Line 32. Total Tax, Additions and Use Tax
.0710 Garfi eld County Hills, Lindon, Orem,
.0810 Boulder, Panguitch, Payson, Pleasant Add lines 28 through 31.
Tropic Grove, Provo, Santa-
quin, Spanish Fork,
.0830 Bryce Canyon Vineyard Line 33. Utah Income Tax Withheld
.0820 Escalante .0610 Wasatch County You MUST enter your UTAH TAX WITHHELD on this line.
.0685 Grand County .0640 Heber
.0885 Moab .0720 Independence Complete TC-41W, Part 1 listing each W-2 and 1099 with Utah
.0610 Iron County .0750 Midway withholding tax. The total Utah withholding tax on the TC-41W,
.0810 Brian Head .0800 Park City East Part 1 must equal the amount entered on line 33. If you have
.0620 Cedar City .0645 Washington County more than four withholding forms, use additional TC-41Ws.
.0610 Juab County .0675 Hurricane, Ivins, La
.0650 Nephi Verkin, St. George, See instructions for TC-41W in this book.
.0635 Santaquin South Santa Clara, Washing-
.0710 Kane County ton City Keep withholding forms with your records. Do not attach
.0820 Kanab .0805 Springdale them to your Utah return. Processing may be delayed
.0810 Orderville .0745 Virgin or the withholding tax credit disallowed if you do not
.0635 Millard County .0610 Wayne County
.0645 Fillmore .0725 Weber County complete the TC-41W, Part 1 with all required information.
.0620 Morgan County .0745 Falcon Hill Riverdale,
.0645 Morgan City Riverdale
.0610 Piute County
|
|
2021 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 “2021 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 Calculator paid by the return due date and we may still fi le a tax lien to
at tap.utah.gov to calculate your penalty and interest, or follow secure the debt.
the instructions in Pub 58, Utah Interest and Penalties (tax. You may make payments prior to approval of the payment
utah.gov/forms). We will send you a bill if you do not pay the plan or prior to receiving a billing notice.
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 2022 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 2022 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 2022 tax on this line. Any part
A penalty for underpaying an extension prepayment is 2 not applied to your 2022 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
2022 interest rate is 2 percent. Paid Preparer Information
The paid preparer must enter his or her name, address and
PTIN in the section below the fi duciary’s signature.
|
|
2021 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).
|
|
2021 Utah TC-41 Instructions 11
TC-41A – Fiduciary Supplemental Schedule
Use TC-41A to enter fi ve categories of items affecting the (54) my529 Addback
fi duciary return: (UC §59-10-202(1)(d))
Part 1 - Additions to Income (added to federal income) If you withdrew an amount from a my529 account but did not
Part 2 - Subtractions from Income (subtracted from federal use it for qualifi ed education expenses, and the withdrawal did
income) not meet an exception under IRC §529(c) or §530(d), enter
that amount to the extent the amount was deducted or used
Part 3 - Apportionable Nonrefundable Credits (apportioned
in calculating the my529 credit on your current or a previously
for non or part-year residents)
fi led Utah tax return. If you are a my529 account owner, you will
Part 4 - Nonapportionable Nonrefundable Credits receive form TC-675H, my529 Tax Statement for Contributions,
Part 5 - Refundable Credits Withdrawals, and Transfers, from my529. Keep this form with
your records. If you have any questions about my529 accounts,
call my529 at 1-800-418-2551, or visit my529.org.
Part 1 – Additions to Income
(57) Municipal Bond Interest
Enter the following additions to income that apply on TC-41A, (UC §59-10-202(1)(b))
Part 1, and attach it to your Utah return.
Enter interest from certain bonds, notes and other evidences
On TC-41A, write the code and amount of each addition to of indebtedness issued by non-federal government entities
income. Enter the sum of all additions to income on line 5 of outside Utah (municipal bonds) acquired after Jan. 1, 2003. Do
your Utah TC-41. Each addition to income is explained below. not enter interest earned on non-Utah municipal bonds if the
Note: Only include amounts that will not be passed through to interest is not included in federal adjusted gross income and
the benefi ciaries. You must apportion the additions to income the issuer does not impose an income tax on bonds issued
between the income taxed at the estate or trust level and the by Utah, or the issuing state does not impose an income tax.
amounts distributed to the benefi ciaries. Calculate the ap-
(58) ESBT S Corporation Income
portioned amount that must be added on this line as follows:
(UC §59-10-202(1)(c))
1. Divide the amount distributed to benefi ciaries by distribut-
able net income, Electing Small Business Trusts (ESBTs) must report the
separate S portion of the taxable income, as calculated on
2. Multiply the amount in step 1 by the total amount of the the attachment to federal form 1041.
addition that must be apportioned, and
3. Subtract the amount in step 2 from the total amount of the (62) Fiduciary Adjustments
addition that must be apportioned. (UC §59-10-210)
Enter any qualifi ed fi duciary adjustment.
Codes for Additions to Income, TC-41 Part 1
(68) Payroll Protection Program Grant or Loan
51 Lump Sum Distribution Addback
54 my529 Addback (UC §59-10-103(1)(a)(ii))
57 Municipal Bond Interest
58 ESBT S Corporation Income If you received a COVID-19 Payroll Protection Program (PPP)
62 Fiduciary Adjustments grant or loan, enter any amount that:
68 Payroll Protection Program Grant or Loan Addback
69 Equitable Adjustments 1. was forgiven during the 2021 tax year,
2. is exempt from federal income tax, and
3. you used for expenses that you deducted on your federal
(51) Lump Sum Distribution tax return.
(UC §59-10-202(1)(a))
If you own an interest in an LLC, partnership, S-corporation
This addition to income only applies if you fi led form 4972 with or trust that received a PPP grant or loan meeting these re-
your federal return. If you received a lump sum distribution and quirements, include your distributed share on this line. (See
fi led federal form 4972, enter the total of the amounts shown on the "Other Income" line of Utah Schedule K-1 received from
Part II, line 6 and on Part III, line 10. Keep a copy of form 4972 the LLC, partnership, S-corporation or trust.)
and any 1099-R forms showing the distribution with your records.
Shared Distributions: If you shared a lump sum distribution (69) Equitable Adjustments
with others, enter the amount calculated by multiplying the (UC §59-10-209.1)
amount on line 10 of federal form 4972 by the distribution Enter any qualifi ed equitable adjustment needed to prevent
percentage shown in box 9a on your form 1099-R, then adding receiving a double tax benefi t.
the amount shown on form 4972, Part II, line 6.
|
|
2021 Utah TC-41 Instructions 12
Part 2 – Subtractions from Income The following income is NOT exempt from Utah income tax:
Enter the following subtractions from income that apply on • Interest or dividends from Federal National Mortgage
TC-41A, Part 2 and attach it to your Utah fi duciary return. Association (FNMA) and Government National Mortgage
Association (GNMA)
On TC-41A, write the code and amount of each subtraction
from income. Enter the sum of all subtractions from income • Interest on IRS or other federal agency refunds
on line 12 of your Utah TC-41. Each subtraction from income The following conditions determine if the instrument qualifi es as
is explained below. a U. S. Government obligation (see U.S. Supreme Court decision
Note: Only include amounts that apply to income taxed at the in Smith v. Davis, 323 U.S. 111 (1944)). The instrument must:
estate or trust level. You must apportion the subtractions from 1. be a written document,
income between the amount taxed at the estate or trust level 2. bear interest,
and the amounts distributed to the benefi ciaries. Calculate
the apportioned amount that may be deducted on this line 3. contain a binding promise by the U. S. Government to pay a
as follows: specifi c sum on a specifi c date, and
1. Divide the amount distributed to benefi ciaries by distribut- 4. have Congressional authorization to pledge the full faith and
able net income, credit of the United States in support of the promise to pay.
2. Multiply the amount in step 1 by the total amount of the You may only deduct interest or dividend income from U. S.
subtraction that must be apportioned, and Government obligations included in your federal total income.
Before entering an amount, subtract any related interest
3. Subtract the amount in step 2 from the total amount of the expense on money borrowed to purchase the obligation or
subtraction that must be apportioned. security.
Codes for Subtractions from Income, TC-41A Part 2 If the interest income is from an estate or trust, attach a sched-
ule to your return showing the calculation of income. Include
71 Interest from Utah Municipal Bonds and U. S. Govern-
ment Obligations the name, residency and federal identifi cation number of the
77 Native American Income estate or trust making the distribution.
78 Railroad Retirement Income See Pub 33, Interest from U.S. Government Obligations, at
79 Equitable Adjustments tax.utah.gov/forms.
84 Nontaxable Income from Irrevocable Resident Trust
86 Nongrantor Charitable Lead Trust Charitable Keep all records, forms and worksheets to support this
Contribution deduction.
87 Fiduciary Adjustments
89 FDIC Premiums (77) Native American Income
90 Qualifi ed Retirement Plan Distributions (UC §59-10-202(2)(c) and (f))
SA COVID-19 Utah Grant Funds Included in AGI Some income of Utah Native Americans is exempt from Utah
income tax. To qualify, you must:
(71) Interest from Utah Municipal Bonds and 1. be an enrolled member of a Native American tribe in Utah,
U.S. Government Obligations 2. live on your tribe’s reservation, and
(UC §59-10-202(2)(a) and (f)) 3. earn the income on your tribe’s reservation(for active duty
Utah Municipal Bonds military income, see Pub 57).
Interest earned on Utah municipal bonds is exempt from Also, enrolled members of the Ute tribe who work on the
Utah income tax. Uintah and Ouray Reservation and live on land removed from
that reservation under Hagen v. Utah (510 U.S. 399 (1994))
• Municipal bond interest is usually excluded from federal are exempt from Utah income tax on income earned on the
adjusted gross income. In these cases, do not subtract reservation.
municipal bond interest.
Enter the exempt income included in your federal total income
• Some municipal bond interest is included in federal ad- on TC-41A, Part 2, using code 77. Enter your enrollment/cen-
justed gross income, (e.g., Build America Bonds, etc.). sus number and your Nation/Tribe Code from the following list:
In these cases, deduct Utah municipal bond interest from
Utah taxable income. Enter the non-taxable subtraction
on TC-41A, Part 2, using code 71. Nation/Tribe Code
1 Confederated Tribes of the Goshute Reservation
Keep all records and documentation to support this 2 Navajo Nation Reservation
subtraction. 3 Paiute Indian Tribe of Utah
4 Skull Valley Band of Goshute Indians
U.S. Government Obligations 5 Ute Indian Tribe
Interest earned on U.S. government obligations is ex- 6 Other tribe
empt from Utah income tax. These obligations include:
• Treasury bills Keep all records and documents to support this subtraction.
• Treasury notes
• E, EE, H, HH, and I bonds
|
|
2021 Utah TC-41 Instructions 13
(78) Railroad Retirement Income (90) Qualifi ed Retirement Plan Distributions
(UC §59-10-202(2)(e)) (UC §59-10-114.1)
Federal law does not permit states to tax railroad retirement, Enter the amount of any distribution from a qualifi ed IRC
disability income, unemployment income, and sickness Section 401(a) retirement plan that is included in your federal
benefi ts received from the Railroad Retirement Board and adjusted gross income if, in the year it was paid into the plan,
reported on form RRB-1099. the amount was:
Railroad retirement pensions are deductible only for the 1. not included in your federal adjusted gross income; and
amount taxed on the federal return. If you received pension 2. taxed by another state, the District of Columbia, the United
payments, disability income or unemployment payments under States or a U.S. possession.
the Railroad Retirement Act and must report all or part of the
amount received as income on your federal return, you may (SA) COVID-19 Utah Grant Funds Included in AGI
deduct that amount from Utah income. (UC §59-10-114(2)(j))
Enter the amount of any federally-funded COVID-19 grant
(79) Equitable Adjustments funds or forgiven loans received from Utah or a local Utah
(UC §59-10-209.1)
government that are included in adjusted income on this return.
Enter any qualifi ed equitable adjustment needed to prevent
paying double tax. Attach an explanation.
Part 3 – Apportionable Nonrefundable
(84) Nontaxable Income from Irrevocable Resident Credits
Trust
(UC §59-10-202(2)(b)) Apportionable nonrefundable credits can reduce your income
tax to zero, but cannot result in a refund.
Income of an irrevocable resident trust is subtracted from
unadjusted income if: Enter the following apportionable nonrefundable credits (cred-
its that must be apportioned for nonresidents and part-year
1. the income would not be treated as state taxable income
residents) that apply on TC-41A, Part 3 and attach it to your
derived from Utah sources under UC §59-10-204 if received
Utah return.
by a nonresident trust;
2. the trust became a resident trust on or after Jan. 1, 2004; On TC-41A, write the code and amount of each apportion-
able nonrefundable credit you are claiming. Total these credits,
3. no assets of the trust were held, at any time after Jan. 1, then subtract any apportionable nonrefundable credits being
2003, in another resident irrevocable trust created by the distributed to benefi ciaries on the Utah Schedule K-1. Enter
same settlor or the same settlor’s spouse; the net amount of the credits being claimed on the fi duciary
4. the trust's trustee is a trust company as defi ned in return and carry this amount to line 24 of your TC-41. Each
UC §7-5-1(1)(d); apportionable nonrefundable credit is explained below.
5. the amount subtracted is reduced to the extent the settlor Keep all related documents with your records. You may have
or any other person is treated as an owner of any portion to provide this information later to verify a credit claimed on
of the trust, under Subtitle A, Subchapter J, Subpart E of your return.
the IRC; and
6. the amount subtracted is reduced by any interest on in- Codes for Apportionable Nonrefundable Credits,
debtedness incurred or continued to purchase or carry the TC-41A Part 3
assets generating the income, and by any expense incurred 04 Capital Gain Transactions Credit
in the production of income to the extent those expenses, 20 my529 Credit
including amortizable bond premiums, are deductible in 26 Gold and Silver Coin Sale Credit
determining federal taxable income.
(86) Nongrantor Charitable Lead Trust Charitable (04) Capital Gain Transactions Credit
Contribution (UC §59-10-1022)
(UC §59-10-202(2)(g))
You may claim a credit for the short-term and long-term capital
Enter the amount a qualifi ed nongrantor lead trust deducted gain on a transaction if:
on the federal return as a charitable contribution under IRC 1. the transaction occurs on or after Jan. 1, 2008;
Section 642(c).
2. at least 70 percent of the gross proceeds of the transaction
(87) Fiduciary Adjustments are used to buy stock in a qualifi ed Utah small business
(UC §59-10-210) corporation within 12 months from when the capital gain
Enter any qualifi ed fi duciary adjustment and attach an transaction occurred; and
explanation. 3. you did not have an ownership interest in the qualifi ed Utah
small business corporation at the time of investment.
(89) FDIC Premiums
(UC §59-10-114(2)(i))
You may subtract from income FDIC premiums that were not al-
lowed as a deduction on your federal return under IRC 162(r)).
|
|
2021 Utah TC-41 Instructions 14
Calculation of Capital Gain Transactions Credit Calculation of Gold and Silver Coin Sale Credit
1. Eligible capital gain 1 _________ 1. Capital gains on all sales and
2. Multiply line 1 by 4.95% (.0495). 2 _________ exchanges of gold and silver coins 1 _________
This is your credit. 2. Capital losses on all sales and
Enter this amount on TC-41A, Part 3, using code 04. exchanges of gold and silver coins 2 _________
3. Subtract line 2 from line 1 (if a loss,
STOP, there is no credit) 3 _________
There is no form for this credit. Keep all documents with your
4. Amount from form 1041, Schedule D,
records. line 16 (if a loss, STOP, there is no credit) 4 _________
Note: You may not carry forward or back any credit that is 5. Enter the lesser of line 3 or line 4 5 _________
more than your tax liability.
6. Credit percentage – 4.95% 6 .0495
(20) my529 Credit 7. Credit - multiply line 5 by line 6 7 _________
(UC §59-10-1017)
Enter this amount on TC-41A, Part 3, using code 26.
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 Note: You may not carry forward or back any credit that is
not have been deducted on your federal return. more than your tax liability.
If you are a my529 account owner, you will receive form TC- There is no form for this credit. Keep all related documents
675H, my529 Tax Statement for Contributions, Withdrawals, with your records.
and Transfers, from my529. For all estates and trusts except
grantor trusts, the credit is the amount on TC-675H, box 1A.
For grantor trusts, see incometax.utah.gov/credits/my529 Part 4 – Nonapportionable Nonrefundable
to calculate the credit. Enter the credit on TC-41A, Part 3, Credits
using code 20. Nonapportionable nonrefundable credits can reduce your
Keep form TC-675H with your records to provide the Tax Com- income tax to zero, but cannot result in a refund.
mission upon request. If you have any questions about my529 Enter the following nonapportionable nonrefundable credits
accounts, call my529 at 1-800-418-2551, or visit my529.org. that apply on TC-41A, Part 4 and attach it to your Utah return.
Note: You may not carry forward or back any credit that is On TC-41A, write the code and amount of each nonappor-
more than your tax liability. tionable nonrefundable credit you are claiming. Total these
(26) Gold and Silver Coin Sale Credit credits, then subtract nonapportionable nonrefundable credits
(UC §59-10-1028) being distributed to benefi ciaries on the Utah Schedule K-1.
Capital gains recognized on the sale or exchange of gold Enter the net amount of the credits being claimed on the fi du-
and silver coins issued by the United States government and ciary return and carry this amount to line 27 of TC-41. Each
reported on a fi duciary federal income tax return are eligible nonapportionable nonrefundable credit is explained below.
for an apportionable nonrefundable credit against Utah tax. Keep all related documents, including credit forms, with your
You may also include any gold or silver coin or bullion, other records. You may have to provide this information later to verify
than that issued by the United States, if a court of competent a credit claimed on your return.
jurisdiction issues a fi nal, unappealable judgment or order
determining that Utah may recognize the gold or silver coin Codes for Nonapportionable Nonrefundable Credits,
or bullion as legal tender in the state, or Congress enacts TC-41A Part 4
legislation expressly providing that such coin or bullion is 02 Qualifi ed Sheltered Workshop Cash Contribution
legal tender. Credit
05 Carryforward of Clean Fuel Vehicle Credit
To qualify for the credit, all of the following conditions must 06 Historic Preservation Credit
be met: 08 Low-Income Housing Credit
1. The capital gain transaction must be for the sale or exchange 12 Credit for Increasing Research Activities in Utah
of gold or silver coin issued by the federal government for 13 Carryforward of Credit for Machinery/Equipment Used
to Conduct Research
another form of legal tender; 17 Credit for Income Tax Paid to Another State
2. The capital gain transaction must result in a short-term 21 Renewable Residential Energy Systems Credit
or long-term capital gain (defi ned in IRC §1222) that is 25 Combat Related Death Credit
reported on Schedule D of your federal fi duciary return; 27 Veteran Employment Credit
28 Employing Persons Who are Homeless Credit
3. Any eligible capital gain must fi rst be offset by any capital 63 Achieving a Better Life Experience (ABLE) Program
loss recognized for the year for federal purposes from the Credit
sale of gold and/or silver coin; and AG Special Needs Opportunity Scholarship Program
4. The transaction must be made during the taxable year. Credit
For more information, see UC Title 59, Chapter 1, Part 15,
Specie Legal Tender Act.
|
|
2021 Utah TC-41 Instructions 15
(02) Qualifi ed Sheltered Workshop Cash Contribution If you share in this credit, get form TC-40TCAC, Utah Low-
Credit Income Housing Tax Credit Allocation Certifi cation, and com-
(UC §59-10-1004) plete form TC-40LI, Summary of Utah Low-Income Housing
Tax Credit. Do not send these forms with your return. Keep
Cash contributions made during the taxable year to a qualifi ed
the forms and all related documents with your records.
Utah nonprofi t rehabilitation sheltered workshop facility for
persons with disabilities are eligible for the credit. Check with The building project owner must also complete and attach
the workshop to make sure they have a current Day Training to the return form TC-40LIS, Utah Credit Share Summary of
Provider License or Day Support Provider Certifi cate issued Low-Income Housing Project.
by the Department of Human Services. The credit is the lesser Note: You may carry back three years or forward for the next
of $200 or 50 percent of the total cash contributions. fi ve years any credit that is more than your tax liability. If you
There is no form for this credit. Keep all related documents are carrying this credit forward or back, also complete form
with your records. TC-40LIC, Utah Low-Income Housing Tax Credit Carryback
and/or Carryforward.
The name of the qualifi ed workshop must be written on TC-
41A, Part 4 to claim the credit. For more information, contact:
Contributions claimed as a credit under this section may not Utah Housing Corporation
also be claimed as a charitable deduction in determining net 2479 S Lake Park Blvd.
taxable income. West Valley City, UT 84120
801-902-8200
Note: You may not carry forward or back any credit that is utahhousingcorp.org
more than your tax liability.
For more information, contact: (12) Credit for Increasing Research Activities in Utah
(UC §59-10-1012)
Division of Services for People with Disabilities
195 N 1950 W The credit is:
Salt Lake City, UT 84116 1. 5 percent of your qualifi ed expenses for increasing research
1-844-275-3773 activities in Utah above a base amount;
dspd.utah.gov 2. 5 percent of certain payments made to a qualifi ed orga-
(05) Carryforward of Clean Fuel Vehicle Credit nization increasing basic research in Utah above a base
(UC §59-10-1009) amount; and
The clean fuel vehicle credit is no longer available. The fi ve- 3. 7.5 percent of your qualifi ed research expenses in Utah
year carryforward remains for credit earned before 2017. If you for the current taxable year.
have unused credit from a year prior to 2017, you may carry it Note: You may carry forward for the next 14 years any credit
forward for up to fi ve years through tax year 2021 or until the for 1 or 2 above that is more than your tax liability. You may
credit is used up (whichever comes fi rst). The carryforward not carry forward any credit for 3 above.
must not be more than your tax liability in the year you claim it.
There is no form for this credit. Keep all related documents
(06) Historic Preservation Credit with your records.
(UC §59-10-1006)
(13) Carryforward of Credit for Machinery and
The credit is for costs to restore any residential certifi ed Equipment Used to Conduct Research
historic building. (UC §59-10-1013)
Complete form TC-40H, Historic Preservation Tax Credit, with This credit expired for taxable years beginning after 2010.
the State Historic Preservation Offi ce certifi cation, verifying the
If you claimed a credit on your return for machinery and/or
credit is approved. Do not send form TC-40H with your return.
equipment used to conduct research for a year after 1998 and
Keep the form and all related documents with your records to
prior to 2011, and the credit was more than your tax liability
provide the Tax Commission upon request.
for the year, you may carry the excess credit forward to the
Note: You may carry forward for the next fi ve years any credit next 14 years and use it to offset tax until used up. If you are
that is more than your tax liability. using any remaining credit, enter that carryforward amount
For more information, contact: on TC-41A, Part 4, using code 13.
Utah Division of State History (17) Credit for Income Tax Paid to Another State
3760 S Highland Drive (UC §59-10-1003)
Salt Lake City, UT 84106
801-245-7277 If you are a Utah estate or trust with income that is taxed by
Utah and another state(s), the District of Columbia, or a pos-
history.utah.gov/shpo/fi nancial-incentives/
session of the United States, you may be entitled to a credit
(08) Low-Income Housing Credit for the tax paid to the other state(s). Nonresident estates
(UC §59-10-1010) and trusts do not qualify for this credit.You can only take this
credit for estate and trust income tax (you cannot take it for
This credit is determined by the Utah Housing Corporation for
sales tax or local taxes). Complete Schedule B to see if your
owners of a low-income housing project who also received part
income was taxed by both states.
of the federal low-income housing credit. When this credit ap-
plies, the project owner will provide you with form TC-40TCAC
(issued by the Utah Housing Corporation).
|
|
2021 Utah TC-41 Instructions 16
Complete and attach form TC-41S, Credit for Fiduciary Income (25) Combat Related Death Credit
Tax Paid to Another State. If there are two or more states, (UC §59-10-1027)
calculate each state separately. Carry the sum of the credits
If the fi duciary return is being fi led on behalf of a military
from TC-41S, line 7 to TC-41A, Part 4, using code 17.
service member who died as a result of military service in a
Do not use the state income tax withheld from form W-2 as combat zone, the fi duciary may claim a nonrefundable credit
the tax paid to the other state. You must complete and fi le the equal to the amount of the tax liability on the return attribut-
other state’s return to determine the tax amount paid. You may able to the deceased service member for the year the service
have to provide additional information later to verify this credit. member died.
Part-year residents rarely qualify for this credit. If you are To qualify for the credit, all of the following conditions must
domiciled in Utah for part of the year and domiciled in another be met:
state for part of the year, you may only claim credit on the 1. The military service member must have been in an active
portion of income: or reserve component of the United States Army, Navy, Air
1. taxable in Utah, Force, Marine Corps, Coast Guard or Space Force;
2. taxed also by the other state(s), and 2. The combat related death must have occurred on or after
3. included in "Column A - Utah" income on form TC-40B. Jan. 1, 2010;
Part-year residents must prorate and enter the tax paid to 3. The death must have occurred while the military service
the other state(s) on TC-41S, line 6. The credit only applies member was serving in a combat zone, or be the result
to tax paid on the part of your income (TC-41, line 1) taxed of a wound, disease, or injury incurred while serving in a
by both states. combat zone; and
Note: You may not carry forward or back any credit that is 4. The service must have been on or after the date declared
more than your tax liability. by the President of the United States by Executive Order
as a combat zone, and on or before such designation is
Keep a signed copy of the other state’s return and all related terminated by the President.
documents with your records.
If the return is being fi led for only the deceased service member,
(21) Renewable Residential Energy Systems Credit the credit is equal to the tax liability shown on line 22. Enter
(UC §59-10-1014) this amount on TC-41A, Part 4, using code 25.
This credit is for reasonable costs, including installation, of (27) Veteran Employment Credit
a residential energy system that supplies energy to a Utah (UC §59-10-1031)
residential unit. Additional residential energy systems or parts
may be claimed in following years as long as the total amount A nonrefundable credit is available to taxpayers who hire a
claimed does not exceed certain limits. Contact the Gover- qualifi ed, recently deployed veteran.
nor’s Offi ce of Energy Development for more information. If A qualifi ed, recently deployed veteran is an individual who
the residence is sold to a non-business entity before claiming was mobilized to active federal military service in an active or
the credit, you may irrevocably transfer the right to the credit reserve component of the United States Armed Forces, and
to the new owner. The principal portion of the system’s lease received an honorable or general discharge within the two-year
payments may qualify for the credit if the lessor irrevocably period before the employment begins.
transfers the credit rights to the new owner. To qualify for the credit, the qualifi ed veteran must meet all of
Get form TC-40E, Renewable Residential and Commercial the following conditions:
Energy Systems Tax Credits, from the Governor's Offi ce of 1. Received an honorable or general discharge within the
Energy Development with their certifi cation stamp, verifying two-year period before the employment begins;
the credit is approved and showing the amount of the approved
credit. Do not send form TC-40E with your return. Keep the 2. Was collecting or was eligible to collect unemployment
form and all related documents with your records to provide benefi ts, or has exhausted their unemployment benefi ts
the Tax Commission upon request. within the last two years, under Title 35A, Chapter 4, Part
4, Benefi ts and Eligibility; and
Note: You may carry forward for the next four years any credit
that is more than your tax liability. 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
For more information, contact: employment start date.
Governor's Offi ce of Energy Development (OED)
The credit is claimed beginning in the year the 45 consecutive
PO Box 144845
weeks in paragraph 3 above are met.
Salt Lake City, UT 84114
801-538-8732 or 801-538-8702 Calculate the credit as follows:
energy.utah.gov/tax-credits/
renewable-energy-systems-tax-credit First Year Credit
(count all months in the year the 45-week requirement is met):
1. Number of months or partial months the
veteran was employed in the fi rst year 1 _________
2. Monthly credit allowable in fi rst year 2 200
3. First year credit –
multiply line 1 by line 2 (maximum $2,400) 3 _________
|
|
2021 Utah TC-41 Instructions 17
For more information, contact:
Second Year Credit: Department of Workforce Services
4. Number of months or partial months the 140 E 300 S
veteran was employed in the 2nd year 4 _________ PO Box 45249
5. Monthly credit allowable in second year 5 400 Salt Lake City, UT 84145-0249
6. Second year credit – 801-526-9675
multiply line 4 by line 5 (maximum ($4,800) 6 _________ jobs.utah.gov
(AG) Special Needs Opportunity Scholarship Program
We will not refund any credit greater than your tax due, but Credit
you may carry it forward to offset tax for up to fi ve years. (UC §59-10-1041)
If taking this credit, you must keep the following documentation You may claim a credit for a donation made to the Special
and make it available to the Tax Commission upon request: Needs Opportunity Scholarship Program. You will receive a
1. the veteran’s name, last known address, and taxpayer tax credit certifi cate from the program, listing the amount of
identifi cation or Social Security number; the credit. You may not claim this credit if you claimed the
donation as a deduction on your federal return.
2. the start date of employment;
Do not send the certifi cate with your return. Keep the certifi cate
3. documentation establishing that the veteran was em- and all related documents with your records.
ployed 45 out of the next 52 weeks after the start date of
employment; Note: You may carry forward for the next three years any credit
that is more than your tax liability.
4. documentation from the veteran’s military service unit
showing that the veteran was recently deployed; and Part 5 – Refundable Credits
5. a signed statement from the Department of Workforce Claim the following refundable credits that apply on TC-41A,
Services that the veteran was collecting, was eligible to Part 5 and attach it to your Utah return.
collect, or exhausted their unemployment benefi ts within
the last two years. On TC-41A, write the code and amount of each refundable
credit you are claiming. Total these credits, then subtract any
(28) Employing Persons Who Are Homeless Credit refundable credits being distributed to benefi ciaries on the
(UC §59-10-1032) Utah Schedule K-1. Enter the net amount of the credits be-
You may claim a credit for hiring a homeless person if you ing claimed on the fi duciary return and carry this amount to
receive a credit certifi cate from the Department of Workforce line 36 of TC-41. Each refundable credit is explained below.
Services. Keep all related documents, including credit forms, with your
Do not send the certifi cate with your return. Keep the certifi cate records. You may have to provide this information later to verify
and all related documents with your records. a credit claimed on your return.
Note: You may carry forward for the next fi ve years any credit
Codes for Refundable Credits - TC-41A Part 5
that is more than your tax liability.
39 Renewable Commercial Energy Systems Credit
For more information contact: 43 Pass-through Entity Withholding Tax Credit
Department of Workforce Services 46 Mineral Production Withholding
140 E 300 S 47 Agricultural Off-highway Gas/Undyed Diesel Credit
48 Farm Operation Hand Tools Credit
PO Box 142503
Salt Lake City, UT 84111-2503
385-272-7798 (39) Renewable Commercial Energy Systems Tax
jobs.utah.gov/employer/business/htc.html Credit
(63) Achieving a Better Life Experience (ABLE) (UC §59-10-1106)
Program Credit Get form TC-40E, Renewable Residential and Commercial
(UC §59-10-1035) Energy Systems Tax Credits, from the Governor's Offi ce of
You may claim a credit for 4.95 percent of the total qualifi ed Energy Development with their certifi cation stamp. Do not
contributions you made to a Utah resident's Achieving a Better send this form with your return. Keep the form and all related
Life Experience Program account. You must make contribu- documents with your records to provide the Tax Commission
tions during the taxable year and have an itemized statement upon request.
from the qualifi ed ABLE program. For more information, contact:
You may not claim a credit for a contribution that is returned Governor's Offi ce of Energy Development (OED)
to you or for an amount already deducted on your federal PO Box 144845
income tax return. Salt Lake City, UT 84114
801-538-8732 or 801-538-8702
energy.utah.gov/tax-credits/
Credit calculation renewable-energy-systems-tax-credit
Contributions _______ x .0495 = Credit _________
Note: You may not carry forward or back any credit that is
more than your tax liability.
|
|
2021 Utah TC-41 Instructions 18
(43) Pass-through Entity Taxpayer’s Withholding Tax Keep all TC-675R(s) and Utah Schedule K-1(s) with your
Credit records. Do not attach them to your Utah return. Process-
(UC §59-10-1103) ing may be delayed or the withholding tax credit disallowed
if you do not complete the TC-41W, Part 2 with all required
If you have an interest in a pass-through entity (partnership,
information.
LLP, LLC, S corporation or trust) and received an income
distribution from them, you may have had Utah income tax (47) Agricultural Off-Highway Gas/Undyed Diesel
withheld from your distribution. Credit
Utah income tax withheld by a pass-through entity that is (UC §59-13-202)
attributable to income you received but did not distribute to You may claim a credit of 31.4 cents per gallon for motor fuel
your benefi ciaries may be claimed as a credit on the fi duciary and undyed diesel fuel bought in Utah during 2021 and used
return. Enter such withholding tax on TC-41W, Part 3 and carry to operate stationary farm engines and self-propelled farm
the total to TC-41A, Part 5, using code 43. machinery used solely for commercial non-highway agricul-
If you distributed the income you received from the pass- tural use if the fuel was taxed at the time it was bought. This
through entity to your benefi ciaries, the Utah income tax with- does not include golf courses, horse racing, boat operations,
held must also be distributed to your benefi ciaries. Complete highway seeding, vehicles registered for highway use, hobbies,
TC-41A, page 2, using code 43 to report the withholding, personal farming and other non-agricultural use.
then subtract on the schedule the withholding distributed to
the benefi ciaries. Credit calculation
Keep Utah Schedule K-1s issued by the pass-through entity Gallons _______ x .314 = Credit _________
and all other related documents with your records. Do not
attach them to your Utah return. Processing may be delayed
or the withholding tax credit disallowed if you do not complete There is no form for this credit. Keep all related documents
TC-41W, Part 3 with all required information. with your records to provide the Tax Commission upon request.
(46) Mineral Production Withholding Tax Credit (48) Farm Operation Hand Tools Credit
(UC §59-6-102(3)) (UC §59-10-1105)
List any Utah mineral production withholding tax from TC-675R This credit is for sales and use tax paid on hand tools pur-
or Utah Schedule K-1 on TC-41W, Part 2. Total your entries chased and used or consumed primarily and directly in a farm-
on TC-41W, Part 2, and enter this total on your TC-41A, Part ing operation in Utah. The credit only applies if the purchase
5, using code 46. price of a tool is more than $250.
The mineral production company must provide the following There is no form for this credit. Keep all related documents
information to you: with your records to provide the Tax Commission upon request.
• The company’s federal employer identifi cation number
(EIN),
• The company’s Utah mineral production withholding ac-
count number, and
• Your share of the mineral production withholding tax.
|
|
2021 Utah TC-41 Instructions 19
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 Column A: Enter only the subtractions from income shown on
or Trust Schedule (see Column A and Column B instruc- TC-41A, Part 2. Include in Column A an equitable adjustment
tions, below). 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) Note: The amount on line 18 in column B must equal the
earned or received from all sources while a Utah resident amount shown on TC-41, line 14.
(even if not from a Utah source) included in income on the
Line 19
federal return.
Divide the total on line 18, Column A by the total on line 18,
Column B: Enter the total income (loss) from all sources as
Column B. Round to four decimal places. Do not enter a deci-
reported on your federal return.
mal greater than 1.0000 and do not enter a negative number.
Line 9 (If the amount in Column A or Column B is zero, enter 0.0000
on line 19.)
Column A: Enter the Utah portion only of the additions to
income shown on TC-41A, Part 1. In the case of an addition Line 20
to income attributable to a my529 addback, only include the
Enter the tax from TC-41, line 25.
addition in Column A to the extent it was previously subtracted
from Utah taxable income. Include in Column A an equitable Line 21
adjustment shown on TC-41A, Part 1, only to the extent the
equitable adjustment relates to additions to income from Utah Multiply the tax on line 20 by the decimal on line 19. This is
sources. your Utah tax. Carry this amount to TC-41, line 26.
Column B: Enter the total additions to income shown on
TC-41A, Part 1
|
|
2021 Utah TC-41 Instructions 20
TC-41C – Bankruptcy Estate Schedule
The fi ling of a bankruptcy petition for an individual debtor
under chapter 7 or chapter 11 of the bankruptcy code cre- TC-41C, Page 1
ates a separate taxable entity known as a bankruptcy estate.
The trustee (for chapter 7 cases) or the debtor-in-possession
(for chapter 11 cases) must prepare and fi le the estate’s tax Line 1. Federal Total Income
returns and pay its taxes. The debtor remains responsible for
fi ling returns and paying taxes on any income that does not Complete the worksheet below and enter the amount on line 1.
belong to the estate.
Amended Return. If a bankruptcy case begins, but is later Federal Total Income Worksheet
dismissed by the bankruptcy court, the estate is treated as if 1. Add lines 1, 2b, 3b, 4b, 5b and 6b from
it never existed. If tax returns have been fi led for the estate, federal form 1040 1.__________
amended returns must be fi led to report income and deductions 2. Federal form 1040, Schedule 1, line 26 2.__________
on the debtor’s returns. If no returns have been fi led, report
all income and deductions on the debtor’s returns. 3. Add line 1 and line 2 3.__________
Enter this amount on TC-41C, line 1
Utah Instructions. For purposes of the TC-41C, references
made to federal form 1040 refer to the federal form 1040 that
is attached as a schedule to federal form 1041 that the trustee
or debtor-in-possession fi les on behalf of the bankruptcy estate Line 2. Federal Adjustments to Income
with the Internal Revenue Service. Enter the amount from line 26 of the bankruptcy estate’s
A trustee or debtor-in-possession of a bankruptcy estate federal return, form 1040, Schedule 1, attached to the federal
(chapter 7 or chapter 11) must fi le form TC-41, Utah Fidu- fi duciary return, form 1041.
ciary Income Tax Return, and attach a completed TC-41C,
Line 3. Federal Adjusted Gross Income
Bankruptcy Estate Schedule. Leave lines 4 through 21 of the
TC-41 blank. Line 22 of the TC-41 is the tax calculated on Subtract line 2 from line 1. (This amount must equal the federal
the TC-41C, line 20. adjusted gross income shown on line 11 of the bankruptcy
estate’s federal return, form 1040, attached to the federal
• Resident Bankruptcy Estate: Complete lines 23 through
fi duciary return, form 1041.)
42 of the TC-41 according to the regular fi duciary instruc-
tions. Complete and attach only page 1 of TC-41C to your Line 4. Additions to Income
return; do not complete or attach TC-41C, page 2.
Enter the code and amount of each addition to income. Codes
• Nonresident or Part-year Resident Bankruptcy Estate: and explanations for these additions to income are in the TC-40
Complete TC-41, lines 23 through 25, following the regular tax return instruction booklet.
fi duciary instructions. Then complete TC-41C, page 2 to
calculate the Utah tax. Enter the apportioned tax from Line 5. Add lines 3 and 4
TC-41C, line 61 on TC-41, line 26. Attach both pages 1
and 2 of TC-41C to your return. Enter the total of line 3 and line 4.
The estate’s tax liability is determined by completing the Line 6. State Tax Refund Included on Federal
TC-41C with information and calculations similar to form Form 1040, Schedule 1, Line 1
TC-40, Individual Income Tax Return.
If you itemized your deductions on your 2020 federal form
The special bankruptcy estate instructions on TC-41C over- 1040, enter the amount reported on your 2021 federal form
ride those for TC-41 and TC-41B, where there is a confl ict. 1040, Schedule 1, line 1. Otherwise, leave this line blank.
Line 7. Subtractions from Income
Enter the code and amount of each subtraction from income.
Codes and explanations for these subtractions from income
are in the TC-40 tax return instruction booklet.
Line 8. Utah Taxable Income (Loss)
Subtract the sum of lines 6 and 7 from line 5.
Line 9. Utah Tax
Multiply the Utah Taxable Income on line 8 by 4.95 percent
(.0495). Do not enter an amount less than "0".
|
|
2021 Utah TC-41 Instructions 21
Taxpayer Tax Credit (lines 10 - 19)
(UC §59-10-1018) TC-41C, Page 2 –
Nonresident or Part-year Resident
Line 10. Personal Exemption If fi ling for a nonresident or part-year resident bankruptcy
A bankruptcy estate exemption is $0 for 2021. estate, complete form TC-41C, page 2 and attach it to the
TC-41 return.
Line 11. Standard or Itemized Deductions
Residency Status
Enter $12,550 (standard deduction) or the bankruptcy estate’s
federal itemized deductions from federal form 1040, Schedule • If a nonresident, enter the two-character home state postal
A (if greater) attached to the federal fi duciary return, form 1041. abbreviation. If you are a resident of a foreign country (a
foreign national or citizen), enter “NA” in the home state
Line 12. Add Lines 10 and 11 abbreviation fi eld.
Add the amounts on line 10 and line 11. • If a part-year resident, enter the date you established resi-
dency in Utah and the date such residency ended. Enter
Line 13. State Income Tax Itemized on 2021 dates in the format mm/dd/yy.
Federal Schedule A
Enter the amount, if any, of state income tax deducted on Follow these steps to calculate your Utah
federal form 1040 Schedule A, line 5a, attached to the federal tax:
fi duciary return, form 1041. If you did not itemize your deduc- 1. Complete form TC-41C, page 1.
tions on federal Schedule A, leave this line blank.
2. Carry the tax from TC-41C, line 20 to TC-41, line 22.
Line 14. Subtract Line 13 from Line 12 3. Complete form TC-41, lines 23 through 25.
Subtract the amount on line 13 from line 12. 4. Complete form TC-41C, page 2.
Line 15. Initial Credit before Phase-out
Line-by-Line Instructions
Multiply the amount on line 14 by 6 percent (.06). This is your
initial taxpayer tax credit before phase-out. Note: Column A is for Utah income and adjustments. Column
B is for total income and adjustments
Line 16. Base Phase-out Amount
Lines 21 - 34
The base phase-out amount for a bankruptcy estate is $15,095.
Column A: Enter all income (loss) earned or received from
Line 17. Phase-out Income Utah sources while not a Utah resident, plus all income
(loss) earned or received from all sources while a Utah
Subtract the base phase-out amount on line 16 from the Utah resident (even if not from a Utah source).
taxable income on line 8.
Column B: Enter the total income (loss) from all sources you
Line 18. Phase-out Amount reported on your federal return.
Multiply the amount on line 17 by 1.3 percent (.013). This is
Line 35
the credit phase-out amount.
Column A: Enter only the additions to income attributable to
Line 19. Taxpayer Tax Credit Utah shown on TC-40A, Part 1. In the case of an addition to
Subtract the phase-out amount on line 18 from the initial credit income attributable to a Medical Savings Account addback,
on line 15. If the result is less than zero, enter "0". a my529 addback, or Reimbursed Adoption Expenses, only
include the addition in Column A to the extent it was previously
Line 20. Utah Income Tax subtracted from Utah taxable income. Include in Column A an
equitable adjustment shown on TC-40A, Part 1, only to the
Subtract the taxpayer tax credit on line 19 from the tax calcu- extent the equitable adjustment relates to additions to income
lated on line 9. If the result is less than zero, enter "0". from Utah sources.
Full-year Utah Resident Bankruptcy Estate: Column B: Enter the total additions to income shown on
TC-40A, Part 1.
Carry the amount on line 20 to TC-41, line 22, and then com-
plete the rest of the TC-41 return. Attach TC-41C, page 1 to Line 36 – RESERVED
the TC-41 return. (Do not complete or attach TC-41C, page
2 to your return.) Line 37 – RESERVED
Non-resident or Part-year Resident Bankruptcy Estate Line 38
Carry the amount on line 20 to TC-41, line 22. Complete Enter the total of lines 21 through 37 for each column.
TC-41, lines 23 through 25. Then complete TC-41C, page 2
to determine your apportioned Utah tax. Carry the amount
from TC-41C, line 61 to TC-41, line 26. Then complete the
rest of the TC-41 return.
|
|
2021 Utah TC-41 Instructions 22
Lines 39 - 49 Line 57
Column A: Enter adjustments applicable to Utah income. Enter the total of lines 39 through 56 for each column.
Column B: Enter adjustments claimed on your federal return.
Line 58
Line 50 – RESERVED Subtract line 57 from line 38 for both Columns A and B.
Line 51 – RESERVED Note: The amount on line 58 in Column B must equal the
amount on TC-41C, line 8.
Line 52
Line 59
Column A: Enter a subtraction for a state tax refund included
on line 1 of federal form 1040, Schedule 1, only to the extent Divide the total on line 58, Column A by the total on line
the refund subtracted is related to Utah tax. 58, Column B. Round to four decimal places. Do not enter
a decimal greater than 1.0000, and do not enter a negative
Column B: Enter the state tax refund included on line 1 of number. (If the amount in Column A or Column B is zero, enter
federal form 1040, Schedule 1. 0.0000 on line 59.)
Line 53 Line 60
Column A: Enter only the subtractions from income attribut- Enter the tax amount from form TC-41, line 25.
able to Utah shown on TC-40A, Part 2. Include in Column A
an equitable adjustment shown on TC-40A, Part 2, only to the Line 61
extent the equitable adjustment relates to subtractions from
Multiply the tax on line 60 by the decimal on line 59. This
income from Utah sources.
is your Utah tax. Carry this amount to TC-41, line 26. Then
Column B: Enter the total subtractions from income shown complete the rest of form TC-41.
on TC-40A, Part 2.
Line 54 – RESERVED
Line 55 – RESERVED
Line 56
If you have any write-in adjustments added to federal form
1040, Schedule 1, line 22, enter the description on the line
56 blank line and the adjustment amount(s) in Column A and
Column B.
|
|
2021 Utah TC-41 Instructions 23
TC-41K – BeneficiariesÊ Share of Income,
Deductions and Credits
Attach TC-41, Schedule K to show the estate's or trust's Line 6. Ordinary Business Income
income, gains, losses, deductions, and Utah credits that are
being distributed to the benefi ciaries. Enter in the federal column the total ordinary business income
reported on all federal Schedules K-1. Enter in the Utah column
Enter in the federal column the total of the amounts reported the total Utah portion reported on all Utah Schedules K-1.
on the federal form 1041, Schedule K-1 for all benefi ciaries.
Enter in the Utah column the total of the amounts on the Utah Line 7. Net Rental Real Estate Income
TC-41, Schedule K-1 for all benefi ciaries. Nonbusiness port- Enter in the federal column the total net rental real estate
folio income is attributable to the benefi ciary’s resident state. income reported on all federal Schedules K-1. Enter in the
Number of Schedules K-1 Attached to this Return Utah column the total Utah portion reported on all Utah
Enter the number of Schedules K-1 that are attached to this Schedules K-1.
return and issued to benefi ciaries.
Line 8. Other Rental Income
Line 1a. U.S. Government Interest Income Enter in the federal column the total other rental income re-
Enter in the federal column the total U.S. government interest ported on all federal Schedules K-1. Enter in the Utah column
income reported on all federal Schedules K-1. Enter in the Utah the total Utah portion reported on all Utah Schedules K-1.
column the total Utah portion reported on Utah Schedules K-1.
Line 9. Directly Apportioned Deductions
Line 1b. Municipal Bond Interest Income Enter in the federal column the total directly apportioned
Enter in the federal column the total municipal bond interest deductions reported on all federal Schedules K-1. Enter in
income reported on all federal Schedules K-1. Enter in the the Utah column the total Utah portion reported on all Utah
Utah column the total Utah taxable portion reported on Utah Schedules K-1.
Schedules K-1. (See TC-41A instructions for an explanation
Line 10. Estate Tax Deduction
of what municipal bond interest income to report.)
Enter in the federal column the total estate tax deduction re-
Line 1c. Other Interest Income ported on all federal Schedules K-1. Enter in the Utah column
Enter in the federal column the total other interest income the total Utah portion reported on all Utah Schedules K-1.
(other than interest income shown on lines 1a and 1b above)
Line 11. Final Year Deductions
reported on all federal Schedules K-1. Enter in the Utah col-
umn the total Utah portion reported on Utah Schedules K-1. Enter in the federal column the total fi nal year deductions re-
ported on all federal Schedules K-1. Enter in the Utah column
Line 2. Ordinary Dividends the total Utah portion reported on all Utah Schedules K-1.
Enter in the federal column the total ordinary dividends re-
Line 12. Other Information
ported 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 federal column the total other information reported
on all federal Schedules K-1. Enter in the Utah column the
Line 3. Net Short-term Capital Gains total Utah portion reported on all Utah Schedules K-1.
Enter in the federal column the total net short-term capital Also use the federal column of line 12 for PPP grant or
gains reported on all federal Schedules K-1. Enter in the Utah loan amounts included in TC-41, Schedule A, Part 1 (code
column the total Utah portion reported on all Utah Schedules 68). Enter in the Utah column the total reported on all Utah
K-1. Schedules K-1.
Line 4. Net Long-term Capital Gains Line 13. Utah Nonrefundable Credits
Enter in the federal column the total net long-term capital gains Enter in the Utah column the Utah nonrefundable credits being
reported on all federal Schedules K-1. Enter in the Utah column distributed to the benefi ciaries. Describe the nonrefundable
the total Utah portion reported on all Utah Schedules K-1. credit in the space provided (abbreviate as necessary), enter
the Utah credit code and amount of the credit (see explana-
Line 5. Other Portfolio and Nonbusiness tions of credits and codes under the instructions for TC-41,
Income lines 24 and 27).
Enter in the federal column the total other portfolio and non-
Line 14. Utah Refundable Credits
business income reported on all federal Schedules K-1. Enter
in the Utah column the total Utah portion reported on all Utah Enter in the Utah column the Utah refundable credits being
Schedules K-1. distributed to the benefi ciaries. Describe the refundable credit
in the space provided (abbreviate as necessary), enter the
Utah credit code and amount of the credit (see explanations
of credits and code under the instructions for TC-41, line 36).
|
|
2021 Utah TC-41 Instructions 24
Line 15. Total Utah Withholding Tax to be Paid
by This Fiduciary
Enter in the Utah column the total amount of Utah withholding
tax paid or withheld on behalf of all the benefi ciaries who are
pass-through entity taxpayers by the estate or trust, and for
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.
TC-41K-1 – BeneficiaryÊs Share of Utah Income,
Deductions, and Credits
Complete a TC-41, Schedule K-1 for each benefi ciary, show- Line 1b. Utah Taxable Municipal Bond Interest
ing the share of income, gains, losses, deductions, and Utah Income
credits that are distributed to the benefi ciary.
Enter the Utah portion of the benefi ciary’s distributive share
Estate/Trust, Fiduciary and Benefi ciary of Utah taxable municipal bond interest income included in
the interest income reported on their federal Schedule K-1,
Information line 1. If this income is portfolio or non-Utah nonbusiness
Provide all of the estate/trust, fi duciary and benefi ciary infor- income and the benefi ciary is a nonresident, enter "0". (See
mation requested in the left column of the schedule. TC-41A instructions for the defi nition of taxable municipal
bond interest income.)
Other Information
Line 1c. Utah Other Interest Income
Enter any additional information or explanation of entries
needed by the benefi ciary in order to complete their individual Enter the Utah portion of the benefi ciary’s distributive share
Utah return. of other interest income (other than interest income shown
on lines 1a and 1b above) included in the interest income
Note: Portfolio income and non-Utah nonbusiness income reported on their federal Schedule K-1, line 1. If this income is
from a Utah estate or trust should not be reported on the Utah portfolio or non-Utah nonbusiness income and the benefi ciary
Schedule K-1 for a Utah nonresident benefi ciary. Portfolio is a nonresident, enter "0".
income from a Utah estate or trust is reported only on the
Utah Schedule K-1 for Utah resident benefi ciaries. Line 2. Utah Ordinary Dividends
Line 1a. Utah U.S. Government Interest Income Enter the Utah portion of the benefi ciary’s distributive share of
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 U.S. government interest income included in the interest ness income and the benefi ciary is a nonresident, enter "0".
income reported on their federal Schedule K-1, line 1. If this
income is portfolio or non-Utah nonbusiness income and the
benefi ciary is a nonresident, enter "0".
|
|
2021 Utah TC-41 Instructions 25
Line 3. Utah Net Short-term Capital Gains Line 11. Final Year Utah Deductions
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 short-term capital gains reported on their federal of the fi nal year federal deductions reported on their federal
Schedule K-1, line 3. If this income is portfolio or non-Utah Schedule K-1, line 11. Enter the description as shown on the
nonbusiness income and the benefi ciary is a nonresident, Schedule K in the space provided. For a nonresident benefi -
enter "0". ciary, do not include deductions attributable to portfolio income
or non-Utah nonbusiness income which is not reported on
Line 4. Utah Net Long-term Capital Gains the benefi ciary’s Utah Schedule K-1.
Enter the Utah portion of the benefi ciary’s distributive share
of federal net long-term capital gains reported on their federal Line 12. Other Utah Information
Schedule K-1, line 4a. If this income is portfolio or non-Utah Enter the Utah portion of the benefi ciary’s distributive share
nonbusiness income and the benefi ciary is a nonresident, of federal other information reported on their federal Schedule
enter "0". K-1, line 14.
Also use line 12 to report the benefi ciary’s distributive share
Line 5. Other Utah Portfolio and Nonbusiness
of COVID-19 included on TC-41, line 8
Income
For all entries on line 12, enter the description shown on
Enter the Utah portion of the benefi ciary’s distributive share Schedule K, line 12, in the space provided.
of other federal portfolio and nonbusiness income reported
on their federal Schedule K-1, line 5. If the benefi ciary is a Line 13. Utah Nonrefundable Credits Distrib-
nonresident, enter "0".
uted to Benefi ciary
Line 6. Utah Ordinary Business Income Enter the benefi ciary’s distributive share of Utah nonrefundable
Enter the Utah portion of the benefi ciary’s distributive share credits as reported on Utah Schedule K, line 13. Also enter the
of federal ordinary business income reported on their federal description and the Utah nonrefundable credit code as shown
Schedule K-1, line 6. on Schedule K (abbreviate as necessary).
Line 7. Utah Net Rental Real Estate Income Line 14. Utah Refundable Credits Distributed
to Benefi ciary
Enter the Utah portion of the benefi ciary’s distributive share of
federal net rental real estate income reported on their federal Enter the benefi ciary’s distributive share of Utah refundable
Schedule K-1, line 7. If this income is portfolio or non-Utah credits as reported on Utah Schedule K, line 14. Also enter
nonbusiness income and the benefi ciary is a nonresident, the description and the Utah refundable credit code as shown
enter "0". on Schedule K (abbreviate as necessary).
Line 8. Utah Other Rental Income Line 15. Utah Tax Withheld on Behalf of
Enter the Utah portion of the benefi ciary’s distributive share of Benefi ciary
federal other rental income reported on their federal Schedule Enter the amount of Utah withholding tax withheld by this
K-1, line 8. If this income is portfolio or non-Utah nonbusiness estate or trust on behalf of this benefi ciary if treated as a pass-
income and the benefi ciary is a nonresident, enter "0". through entity taxpayer and calculated on Schedule N, and for
whom the waiver from withholding was not requested or who
Line 9. Utah Directly Apportioned Deductions is not a dependent benefi ciary (see Schedule N instructions
Enter the Utah portion of the benefi ciary’s distributive share in this book). This amount will be claimed on the benefi ciary’s
of federal directly apportioned deductions reported on their individual Utah return.
federal Schedule K-1, line 9. Enter the description as shown Enter an “X” if the estate or trust entered a “1” in the With-
on the Schedule K in the space provided. For a nonresident holding Waiver Request fi eld at the top of Schedule N to not
benefi ciary, do not include deductions attributable to portfolio withhold Utah tax on all pass-through entity taxpayers, or if
income or non-Utah nonbusiness income which is not reported the estate or trust entered a “2” in the Withholding Waiver
on the benefi ciary’s Utah Schedule K-1. 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.
Line 10. Estate Tax Deduction
Provide each benefi ciary a copy of their Utah Schedule K-1.
Enter the Utah portion of the benefi ciary’s distributive share
of the federal estate tax deduction reported on their federal
Schedule K-1, line 10.
|
|
2021 Utah TC-41 Instructions 26
TC-41N – Pass-through Entity Withholding Tax
The estate or trust, as a pass-through entity, must pay or with- A dependent benefi ciary is a person who is a benefi ciary
hold tax on behalf of each nonresident individual benefi ciary, of the estate or trust and is claimed as a dependent on the
each resident or nonresident business benefi ciary, and each federal income tax return of another person under IRC §24.
resident or nonresident trust or estate benefi ciary (collectively A dependent benefi ciary is not subject to the pass-through
referred to as pass-through entity taxpayers) unless a with- withholding requirements if the person who is claiming the
holding waiver request is made (see below). The estate or benefi ciary as a dependent on their federal income tax return
trust is not required to withhold Utah tax on a benefi ciary if: (IRC §24) provides the estate or trust with a signed Statement
• the benefi ciary is exempt from taxation under UC §59-7- of Dependent Benefi ciary Income attesting that they expect
102(1)(a) or §59-10-104.1; the dependent benefi ciary to have adjusted gross income
• this estate or trust is a plan under IRC Sections 401, 408 for the taxable year that will not exceed the basic federal
or 457 and is not required to fi le a return under UC Chapter standard deduction as calculated under IRC Section 63 for
7; or that taxable year.
• this estate or trust is a publicly traded partnership as de- The trustee must keep the statement and present it to the Tax
fi ned under UC §59-10-1403.2(1)(b)(iv). Commission upon request (UC §59-10-1403.2(6)).
Benefi ciaries may take a credit for the amount of tax paid by
the estate or trust on their behalf. To claim the credit, the ben- Line-by-Line Instructions
efi ciary must fi le a Utah income tax return for the taxable year.
A benefi ciary subject to withholding by the estate or trust and Line A. Name of Benefi ciary (Pass-through
who has no other Utah source of income may elect to forego Entity Taxpayer)
the credit and not fi le a Utah income tax return. However, a
Enter the name of each nonresident individual benefi ciary,
benefi ciary with income or loss from other Utah sources must
resident/nonresident business benefi ciary, or resident/nonresi-
fi le a Utah income tax return. A benefi ciary who is eligible for
dent trust or estate benefi ciary (referred to as pass-through
Utah tax credits, in addition to the Utah pass-through tax with-
entity taxpayer).
held, must fi le a Utah income tax return to claim those credits.
If the benefi ciary is a pass-through entity, it must fi le a Utah Line B. Withholding Waiver for this
return to report its income/loss and withholding allocations to Benefi ciary
its partners/members/shareholders/benefi ciaries.
If you entered either a “1” or a “2” on the Withholding Waiver
Estates or trusts having benefi ciaries for whom withholding Claim line at the top of Schedule N, enter an “X” on line B if
is required must complete Schedule N showing the amount this benefi ciary is included in the waiver claim.
of Utah income attributable to the benefi ciaries, the amount
of Utah tax on such income (4.95 percent), any Utah mineral If you check this fi eld, enter a “0” on line F for the benefi ciary.
production withholding tax and upper-tier Utah pass-through Line C. Dependent Benefi ciary
entity withholding tax credited to the benefi ciaries, and the
net amount of withholding tax this estate or trust must pay Enter an “X” on line C if the benefi ciary is a dependent benefi -
on behalf of such benefi ciaries. Use additional forms TC-41, ciary (see defi nition above). Entering an “X” on this line will be
Schedule N, if needed. treated as a claim for waiver of the withholding requirements
for this benefi ciary.
Withholding Waiver Claim Line D. SSN/EIN of Benefi ciary
(UC §59-10-1403.2(5)) Enter the Social Security number (SSN) of each nonresident
You may claim a waiver from the requirement to withhold Utah individual benefi ciary, the federal employer identifi cation
income tax on pass-through entity taxpayers by entering a “1” number (EIN) of each resident/nonresident business benefi -
in the fi eld if the waiver is for all benefi ciaries, or a “2” if the ciary, or the SSN or EIN of each resident/nonresident trust
waiver is for only certain benefi ciaries. Also enter an “X” on or estate benefi ciary.
line B and a “0” in column F for each benefi ciary for whom
the waiver is claimed. Line E. Benefi ciary’s Percent of Income
Claiming the waiver for all or specifi c benefi ciaries does not Enter the percent of the estate or trust the pass-through entity
relieve the estate or trust from the responsibility of paying Utah taxpayer receives, to four decimal places.
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 Line F. Income (Loss) Attributable to Utah
claimed a waiver fail to fi le a return and make the required Enter the income (loss) attributable to Utah and taxable to the
payment in a timely manner, you will be liable for the with- pass-through entity taxpayer.
holding, plus any penalties and interest. To calculate this income, add the amounts shown on Utah
Schedule K-1, lines 1a through 8, plus any amount on Utah
Dependent Benefi ciary Defi nition Schedule K-1, line 12, listed as COVID-19 income. Then sub-
A “dependent benefi ciary” is not subject to the withholding tract the deductions on Utah Schedule K-1, lines 9 through 11.
requirement.
|
|
2021 Utah TC-41 Instructions 27
Line G. 4.95 percent of Income Line J. Withholding Tax to be Paid by This
Multiply the amount of income attributable to Utah for each Fiduciary
pass-through entity taxpayer (line F) by 4.95 percent (.0495). Subtract the total of the credits on lines H and I from the tax
If the amount on line F is a loss, enter "0." Also enter “0” if calculated on line G for each pass-through entity taxpayer.
the waiver request has been requested for this benefi ciary Do not enter an amount less than zero.
(line B checked).
The withholding tax shown in column J is the withholding tax
Line H. Mineral Production Withholding Credit this estate or trust must withhold or pay on behalf of the pass-
through entity taxpayer. Report this withholding tax on line 15
Enter the amount of any mineral production withholding tax of Utah Schedule K-1 given to the benefi ciary.
allocated by the estate or trust to the pass-through entity
taxpayer. The credit for mineral production withholding tax Pay this withholding tax to the Tax Commission by the original
reduces the amount of Utah withholding tax that is calculated due date of the return. If the return is being fi led on extension,
for this benefi ciary on Schedule N. The credit should equal this withholding tax must be prepaid by the original due date.
the amount reported on line 14 of Schedule K-1 for mineral
production withholding tax credit for this benefi ciary. Total Utah Withholding Tax
to be Paid by This Fiduciary
Line I. Upper-tier Pass-through Withholding Add the pass-through withholding in column J for all benefi -
Tax ciaries. Enter this total at the bottom of Schedule N and carry
Enter the amount of any pass-through entity withholding tax it to TC-41, page 2, line 31 and to Schedule K, line 15.
paid by an upper-tier (previous) pass-through entity, attribut-
able to this estate or trust, and allocated to the pass-through
entity taxpayer of this estate or trust. The credit for upper-tier
pass-through entity withholding tax reduces the amount of
Utah withholding tax calculated for this benefi ciary on Sched-
ule N. The credit should equal the amount reported on line
14 of Schedule K-1 for upper-tier pass-through withholding
tax for this benefi ciary.
|
|
2021 Utah TC-41 Instructions 28
TC-41W – Utah Withholding Tax Schedule
You must claim Utah withholding tax credits by complet- W-2 Example
ing form TC-41W and attaching it to your return.
a Employee’s social security number
Do not send W-2s, 1099s, TC-675Rs, and Utah Schedules 22222 567-89-0123 OMB No. 1545-0008
K-1 with your return. Keep all these forms with your tax b Employer identification number (EIN) 1 Wages, tips, other co
records — we may ask you to provide the documents at 87-1234567 32,519.85
a later time. c Employer’s name, address, and ZIP code 3 Social security wag
ABC ENTERPRISE INC 32,519.85
Processing may be delayed or your withholding tax credits may 9876 MAIN ST 5 Medicare wages a
be disallowed if you do not complete TC-41W as explained 32,519.85SALT LAKE CITY UT 84101
below and submit it with your return. 7 Social security tips
d Control number 9
TC-41W, Part 1 Instructions
e Employee’s first name and initial Last name Suff. 11 Nonqualified plans
Report Utah withholding tax from the following forms:
WILLIAM J SMITH
• Federal form W-2, Wage and Tax Statement. 456 TIMBER DR 13 StatutoryemployeeRetiremeplan
MURRAY UT 84150
• Federal form 1099 (with Utah withholding), including 1099- 14 Other
R, 1099-MISC, 1099-G, etc.
To claim credit for Utah withholding tax, complete TC-41W,
page 1. Enter the following information:
f Employee’s address and ZIP code
Line 1 - Enter the employer/payer federal EIN (W-2 box “b,” 15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wage
or 1099). UT 12345678002WTH 32,519.85 767.99
Line 2 - Enter the employer/payer Utah withholding account
number (W-2 box “15,” or 1099).
Wage and Tax
Form W-2 Statement 2020
FYI: Withholding Account Number
The Utah withholding account number is a 14-char- Utah TC-41W Example
acter number. The fi rst eleven characters are numeric
and the last three are “WTH.” Do not enter hyphens. Part 1 - Utah Withholding Tax Schedule
Example: 12345678901WTH. 41012 EIN or SSN 567-89-0123 Estate/trust name SM
USTC ORIGINAL FORM
If the form W-2 or 1099 does not include this number,
contact the employer or payer to get the correct num- Line Explanations IMPOR
ber to enter on TC-41W, Part 1. Failure to include this
number on TC-41W may cause your withholding to be 1 Employer/payer ID number from W-2 box “b” or 1099 Do no
disallowed and delay any refund. 2 Utah withholding ID number from W-2 box “15” or 1099 W-2 or
(14 characters, ending in WTH, no hyphens) on the
3 Employer/payer name and address from W-2 box “c” or 1099
Line 3 - Enter the employer/payer name and address (W-2 4 Enter “X” if reporting Utah withholding from form 1099 Use ad
box “c,” or 1099). 5 Employee’s Social Security number from W-2 box “a” or 1099 1099s
Line 4 - Enter an “X” if the income and withholding tax are 6 Utah wages or income from W-2 box “16” or 1099
from a form 1099. 7 Utah withholding tax from W-2 box “17” or 1099 Enter
enter p
Line 5 - Enter the Social Security number or EIN (W-2 box
“a,” or 1099). First W-2 or 1099 Secon
Line 6 - Enter the Utah wages or income being reported (W-2 1 87-1234567 1
box "16," or 1099).
Line 7 - Enter the Utah withholding tax (W-2 box "17," or 1099). 2 12345678002WTH (14 characters, no hyphens)2
Note: If there is no Utah employer identifi cation number on a 3 ABC ENTERPRISE INC 3
form W-2 box 15, 1099-R box 13, 1099-MISC box 17, or any 9876 MAIN ST
other 1099 form, your refund may be reduced or your tax due SALT LAKE CITY UT 84101
increased. Contact the employer or payer of the income to get
the Utah ID number.
Add the amounts of Utah withholding tax from all lines 7 and 4 4
enter the total at the bottom of TC-41W, page 1, and on form
TC-41, page 2, line 33. 5 567-89-0123 5
6 32,520 .00 6
7 768 .00 7
Third W-2 or 1099 Fourth
1 1
|
|
2021 Utah TC-41 Instructions 29
TC-41W, Part 2 Instructions Add the amounts of mineral production withholding tax from
all lines 5 and enter the total on form TC-41A, Part 5, using
To claim credit for Utah mineral production withholding tax, en- code 46.
ter the following information. If from form TC-675R, enter lines
1, 2, 3 and 5; if from Utah Schedule K-1, enter lines 4 and 5. Do not send TC-657R(s) or Utah Schedule K-1(s) with your
return. Keep them in your fi les.
Line 1 - Enter the mineral producer’s federal EIN (TC-675R
box 2). Processing may be delayed or the withholding tax credit
Line 2 - Enter the mineral producer’s name (TC-675R box 1). disallowed if you do not complete TC-41W with all required
information.
Line 3 - Enter the mineral producer’s Utah withholding account
number (TC-675R box 3).
TC-41W, Part 3 Instructions
FYI: Mineral Withholding Account Number To claim credit for Utah withholding tax paid on your behalf
by a pass-through entity (partnership, LLC, LLP or S corpora-
The Utah mineral withholding account number is a
tion), enter the following information from Utah Schedule K-1:
14-character number. The fi rst eleven characters are
numeric and the last three are “WMP.” Do not enter Line 1 - Enter the pass-through entity’s federal EIN (Schedule
hyphens. Example: 12345678901WMP. K-1 box A).
If the form TC-675R does not include this number, Line 2 - Enter the pass-through entity’s name (Schedule K-1
contact the payer to get the correct number to enter box B).
on TC-41W, Part 2. Failure to include this number on Line 3 - Enter the Utah withholding tax withheld or paid on
TC-41W may cause your withholding to be disallowed your behalf by the pass-through entity.
and delay any refund.
Add the amounts of pass-through entity Utah withholding
tax from all lines 3 and enter the total on form TC-41A, using
Line 4 - If the mineral withholding tax distribution was received code 43.
from a pass-through entity (partnership, LLC, LLP or Do not send Utah Schedule(s) K-1 with your return. Keep
S corporation), enter the pass-through entity’s federal them in your fi les.
EIN. If you receive a TC-675R directly from the mineral Processing may be delayed or the withholding tax credit
producer, leave this line blank. disallowed if you do not complete TC-41W with all required
Line 5 - Enter your mineral production withholding tax (TC- information.
675R box 6) or your share of mineral production
withholding tax reported on Utah Schedule K-1 by a
pass-through entity.
Statement of Utah Tax Withheld on Mineral Production TC-675RRev. 6/13
1. Producer’s name, address, city, state and ZIP code
ABC MINING COMPANY TC-675R Example
PO BOX 4941
PRICE UT 84501 For tax year: 20 __2 __0
2. Producer’s federal EIN 3. Producer’s Utah account number 4. Recipient’s federal EIN (or SSN if an individual)
84-1909732 12345678002WMP 545-18-6791
5. Utah mineral24,615.18production gross payment to recipient 6. Utah tax1,230.76withheld on mineral production 7.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 41013USTC ORIGINALEINWINTERFORMor SSN Estate/trust name 2020
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 need
Line Explanations
1 Producer’s EIN number from box “2” of TC-675R 4 Pass-through entity EIN if credit from partnership or S corpora
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-675
(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 hyph
4 545-18-6791 4
5 1,231 .00 5 .00
|
|
2021 Utah TC-41 Instructions 30
TC-250 – Credits Received from Upper-tier Pass-
through Entities and Mineral Production With-
holding Tax Credit on TC-675R
Use TC-250 to report Utah nonrefundable and refundable Part 2 – Utah Refundable Credits Received
tax credits allocated on a Utah Schedule K-1 to this estate or from Upper-tier Pass-through
trust by an upper-tier pass-through entity in which this estate
or trust owns an interest, as well as mineral production with- Entities
holding tax credits received on a form TC-675R. Utah refundable tax credits allocated to this estate or trust by
Attach form TC-250 to your fi duciary return if the estate an upper-tier pass-through entity and shown on Utah Schedule
or trust received an allocation of nonrefundable and/or K-1 received from the upper-tier pass-through entity must be
refundable credits from an upper-tier pass-through entity reported in Part 2. These credits are found on Utah Schedule
on a Utah Schedule K-1. K-1 under refundable credits with a credit code. Do not include
Utah Schedule K-1 the estate or trust received showing these
Upper-tier Pass-through Entity. An upper-tier pass-through credits when fi ling this estate or trust’s return.
entity is a pass-through entity in which this estate or trust
has an ownership interest and from whom this estate or trust First Column
receives an allocation of income, gain, loss, deduction, or
credit on a Utah Schedule K-1. 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
If additional lines are needed to report any category, you may upper-tier pass-through entity.
use additional forms TC-250.
Second Column
Part 1 – Utah Nonrefundable Credits Enter in the second column the name shown in box “B” of
Received from Upper-tier Pass- Utah Schedule K-1 received by this estate or trust from the
upper-tier pass-through entity.
through Entities
Utah nonrefundable tax credits allocated to this estate or Third Column
trust by an upper-tier pass-through entity and shown on Utah
Schedule K-1 received from the upper-tier pass-through entity Enter in the third column the refundable credit code shown
must be reported in Part 1. These credits are found on Utah on Utah Schedule K-1 received by this estate or trust from
Schedule K-1 under nonrefundable credits with a credit code. the upper-tier pass-through entity.
Do not include Utah Schedule K-1 the estate or trust received
showing these credits when fi ling this estate or trust’s return. Fourth Column
Enter in the fourth column the amount of the allocated Utah
First Column refundable credit shown on the Utah Schedule K-1 received
Enter in the fi rst column the federal EIN shown in box “A” of by this estate or trust from the upper-tier pass-through entity.
Utah Schedule K-1 received by this estate or trust from the Carry the refundable credits to Utah Schedule A, Part 5. If
upper-tier pass-through entity. you have multiple credits for the same credit code, combine
the credit amounts before entering on Schedule A. Allocate
Second Column the credit to the benefi ciaries on their individual Schedule K-1
Enter in the second column the name shown in box “B” of based on their ownership percentage.
Utah Schedule K-1 received by this estate or trust from the
upper-tier pass-through entity. Part 3 – Utah Mineral Production
Withholding Tax Credit Received on
Third Column
TC-675R
Enter in the third column the nonrefundable credit code shown
on Utah Schedule K-1 received by this estate or trust from Utah mineral production tax withheld on production income
the upper-tier pass-through entity. received by this estate or trust from the producer shown on
form TC-675R must be reported in Part 3. Do not include the
TC-675R with your estate or trust return.
Fourth Column
Enter in the fourth column the amount of the distributed Utah First Column
nonrefundable credit shown on Utah Schedule K-1 received
by this estate or trust from the 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.
Carry the nonrefundable credits to Utah Schedule A, Part 3 or
Part 4, as applicable. If you have multiple credits for the same Second Column
credit code, combine the credit amounts before entering on
Schedule A. Allocate the credit to the benefi ciaries on their Enter in the second column the producer’s name shown in
individual Schedule K-1 based on their ownership percentage. box “1” of the form TC-675R received by this estate or trust.
|
|
2021 Utah TC-41 Instructions 31
Third Column Total the mineral production withholding amounts shown in
the third column. Carry this total to Utah Schedule A, Part 5
Enter in the third column the amount of the mineral production using code “46.” Allocate the credit to the benefi ciaries on their
withholding tax shown in box “6” of the form TC-675R received individual Schedule K-1 based on their ownership percentage.
by this estate or trust.
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 4.95 percent (.0495) 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.
|
|
2021 Utah TC-41 Instructions 32
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.
|