Credit for Income Tax Paid to Another State                                                                       TC-40S
40208 SSN                                                    Last name                                                  2022

NOTE: Part-year residents rarely qualify for this credit. Nonresidents do not qualify for this credit. See instructions.
FIRST STATE
 1  Enter federal adjusted gross income taxed by both Utah and state of:                      1    .00

 2  Federal adjusted gross income from TC-40, line 4 (see instructions)                       2    .00

 3  Divide line 1 by line 2; round to 4 decimal places. Do not enter a number greater than 1.0000.                      3

  4  Utah income tax from TC-40, line 22. Part-year residents, see instructions.              4    .00

 5  Credit limitation - multiply line 4 by decimal on line 3                                  5    .00

 6  Actual income tax paid to state shown on line 1                                           6    .00
     Part-year residents must prorate tax paid to other state. Credit only applies
     to the portion of actual taxes paid to the other state on income shown on line 1.

 7  Credit for tax paid another state - lesser of line 5 or line 6                                                      7     .00

SECOND STATE
 1  Enter federal adjusted gross income taxed by both Utah and state of:                      1    .00

 2  Federal adjusted gross income from TC-40, line 4 (see instructions)                       2    .00

 3  Divide line 1 by line 2; round to 4 decimal places. Do not enter a number greater than 1.0000.                      3

  4  Utah income tax from TC-40, line 22. Part-year residents, see instructions.              4    .00

 5  Credit limitation - multiply line 4 by decimal on line 3                                  5    .00

 6  Actual income tax paid to state shown on line 1                                           6    .00
     Part-year residents must prorate tax paid to other state. Credit only applies
     to the portion of actual taxes paid to the other state on income shown on line 1.

 7  Credit for tax paid another state - lesser of line 5 or line 6                                                      7     .00

THIRD STATE
 1  Enter federal adjusted gross income taxed by both Utah and state of:                      1    .00

 2  Federal adjusted gross income from TC-40, line 4 (see instructions)                       2    .00

 3  Divide line 1 by line 2; round to 4 decimal places. Do not enter a number greater than 1.0000.                      3

  4  Utah income tax from TC-40, line 22. Part-year residents, see instructions.              4    .00

 5  Credit limitation - multiply line 4 by decimal on line 3                                  5    .00

 6  Actual income tax paid to state shown on line 1                                           6    .00
     Part-year residents must prorate tax paid to other state. Credit only applies
     to the portion of actual taxes paid to the other state on income shown on line 1.

 7  Credit for tax paid another state - lesser of line 5 or line 6                                                      7     .00

            Use additional forms TC-40S if claiming credits for more than three states.
            Enter the total of all amounts shown on line 7 above on TC-40A, Part 4, using code 17.
                                                             Submit page ONLY if data entered.
            Attach completed schedule to your Utah Income Tax Return.