Clear form
                                                                               Utah Tax Return for                                                      2022
20241
                                                                         Miscellaneous Corporations                                                     TC-20MC
9998                                                                           For calendar year 2022 or fiscal year (mm/dd/yyyy):
                                                                               beginning -     //                    and ending -                       //
USTCC ORIGINALOFORM
                                                              • Amended Return (code 1-4)         •   Mark “X” if you filed federal form 8886
Corporation name

Address                                                                                               Employer Identification Number

City                                                                     State ZIP + 4                UT Incorporation/Qualification No.

Foreign country (if not U.S.)                                            Telephone number

1  Corporation return type - mark “X” for return type (see instructions):
   •         Regulated Investment Company            •          Homeowners Association              •                One-day Target Corporation with
                                                                                                                     IRC Section 338 Election
   •         Real Estate Investment Trust            •          Unrelated  Business Income          •                Other                              
              
2  Tax - enter the amount calculated on Schedule A (see instructions)                                                  •  2

3  Utah use tax                                                                                                                        • 3

4  IRC 965(a) deferred foreign income installment amount                                                               •  4

5  Total tax - add lines 2 through 4                                                                                   •  5

6  Refundable credits - enter total from Schedule B (attach Schedule B)                                                •  6

7  Prepayments from Schedule E, line 4 (attach Schedule E)                                                             •  7

8  Amended return only (see instructions)                                                                              •  8

9  Total refundable credits and prepayments - add lines 6 through 8                                                    •  9

10 Tax Due - subtract line 9 from line 5 (not less than zero)                                                          •  10

11  Penalties and interest (see instructions)                                                                            11

12 Total Due - Pay this amount - add line 10 and line 11                                                               •  12

13 Overpayment - subtract the sum of lines 5 and 11 from line 9 (not less than zero)                                   •  13

14  Amount of overpayment on line 13 to be applied to next taxable year                                                •  14

15 Refund - subtract line 14 from line 13                                                                              •  15

16  Mark “X” for each quarterly estimated prepayment                •     1st            •     2nd                                        USTC USE ONLY
   meeting an exception (attach documentation):                      
                                                                •         3rd            •     4th
Under penalties of perjury, I declare to the best of my knowledge and belief, this return and schedules are true, correct and complete.
SIGN      Signature of officer                                  Date                     Title                                         “X” if USTC may discuss 
HERE                                                                                                                                   this return with preparer below:
               Preparer’s signature                             Date                     Preparer’s telephone number                   Preparer’s  PTIN 
     Paid                                                                                                                               •
  Preparer’s   Firm’s name and address                                                                                                 Preparer’s  EIN 
  Section                                                                                                                               •

              Supplemental Information to be Supplied                                                          TC-20MC                   Pg. 2
20242         by All Miscellaneous Corporations                                                                2022
              EIN
USTC ORIGINAL FORM

 • 1  Enter   the year-end date of the last year for which a federal examination has been completed: /     /
                                                                                                     mm/dd/yyyy

              Under separate cover, send a summary and supporting schedules for all federal adjustments and the federal tax
              liability for each year for which federal audit adjustments have not been reported to the Tax Commission. Include the 
              date of final determination. Send the information to:
                  Auditing Division, Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134-2000

•  2  Enter the year-end dates of years with federal examinations now in progress, and/or final determination of past examinations still pending.

                 /     /                          /       /                  /       /            /       /
                  mm/dd/yyyy                     mm/dd/yyyy           mm/dd/yyyy                     mm/dd/yyyy
•  3  Enter the year-end dates of years for which extensions for proposing additional assessments of federal tax were agreed to with the 
      Internal Revenue Service.

                  /       /                      /       /            /       /                      /       /
                  mm/dd/yyyy                     mm/dd/yyyy           mm/dd/yyyy                     mm/dd/yyyy

Note: Utah Code §59-7-519 extends the Statute of Limitations for tax assessment if federal audit adjustments are not fully reported.

      Schedule A - Tax Calculation                                                            TC-20MC, Sch. A Pg. 1
20243 EIN                                                                                     2022
USTC ORIGINAL FORM

Part 1: Regulated Investment Company

1  Investment company taxable income/loss from federal form 1120-RIC                          • 1

2  Municipal interest as determined in IRC Section 852(b)(2)                                    2

3  Exclusion of net capital gain as determined in IRC Section 852(b)(2)                         3

4  Net taxable income/loss - add lines 1 through 3                                            • 4

5  Deduction for capital gain dividends as defined in IRC Section 852(b)(3)(c)                  5

6  Exempt interest dividends as defined in IRC Section 852(b)(5)(c)                             6

7  Utah taxable income/loss - subtract the sum of lines 5 and 6 from line 4                   • 7

8  Initial tax - multiply line 7 by 4.85% (.0485) (not less than zero)                        • 8

9 Minimum tax                                                                                  9             100.

10 Tax - enter the greater of line 8 or line 9                                                • 10
     Enter this amount on TC-20MC, line 2
  Attach a copy of federal form 1120-RIC to this return.

Part 2: Real Estate Investment Trust

1  REIT taxable income/loss from federal form 1120-REIT                                       • 1

2  Income taxed for federal purposes under the IRC but not included in line 1 above             2

3  Net operating loss deduction from federal form 1120-REIT                                   • 3

4  Apportionable income/loss - add lines 1 through 3                                          • 4

5  Apportionment fraction - enter 1.000000, or TC-20, Schedule J, line 9 or 10, if applicable   5

6  Taxable income/loss - multiply line 4 by decimal on line 5                                 • 6
  
7  Utah losses carried forward from prior years (attach documentation)                        • 7

8  Utah taxable income/loss - subtract line 7 from line 6                                     • 8

9  Initial tax - multiply line 8 by 4.85% (.0485) (not less than zero)                        • 9

10 Minimum tax                                                                                 10            100.

11 Tax - enter the greater of line 9 or line 10                                               • 11
     Enter this amount on TC-20MC, line 2.
  Attach a copy of federal form 1120-REIT to this return.

      Schedule A - Tax Calculation                                                            TC-20MC, Sch. A Pg. 2
20244 EIN                                                                                     2022

Part 3: Homeowners Association with IRC Section 528 Income

1 Taxable income/loss from federal form 1120-H                                                • 1

2 Tax - multiply line 1 by 4.85% (.0485) (not less than zero)                                 • 2
    Enter this amount on TC-20MC, line 2.
  Attach a copy of federal form 1120-H to this return.

Part 4: Unincorporated Exempt Organization or Exempt Corporation Having Unrelated Business Income

1  Total unrelated business taxable income/loss from federal form 990-T                       • 1

2  Apportionment fraction - enter 1.000000, or TC-20, Schedule J, line 9 or 10, if applicable   2

3 Utah taxable income/loss - multiply line 1 by decimal on line 2                             • 3

4 Tax - multiply line 3 by 4.85% (.0485) (not less than zero)                                 • 4
    Enter this amount on TC-20MC, line 2
  Attach a copy of federal form 990-T to this return.

Part 5: One-day Target Corporation with an IRC Section 338 Election

1  Gain/loss on deemed sale of assets                                                         • 1

2  Apportionment fraction (see instructions)                                                   2

3  Utah apportioned gain/loss - multiply line 1 by decimal on line 2                          • 3

4  Utah losses carried forward from prior years. Attach documentation. (see instructions)     • 4

5 Utah taxable gain/loss - subtract line 4 from line 3                                        • 5

6  Initial tax - multiply line 5 by 4.85% (.0485) (not less than zero)                        • 6

7 Minimum tax                                                                                  7             100.

8 Tax - enter the greater of line 6 or line 7                                                 • 8
    Enter this amount on TC-20MC, line 2
  Attach a copy of the federal return and IRS form 8023 to this return.

           Schedule B - Refundable Credits                                                                        TC-20MC, Sch. B
20245      EIN                                                                                                    2022
USTC ORIGINAL FORM

Refundable Credits
Enter the two-digit code and the amount of the refundable credit.

   Code                                                                                                           Code Amount

   39      Renewable commercial energy systems                                                                   •
   43      Pass-through entity withholding 
   46      Mineral production withholding tax credit                                                             •
   47      Agricultural off-highway gas/undyed diesel fuel
   48      Farm operation hand tools                                                                             •
  
                                                                                                                 •

Total refundable credits - add all refundable credits                                                            •

  Schedule E - Prepayments of Any Type                                                                            TC-20MC, Sch. E

1  Overpayment applied from prior year                                                                             1

2  Extension prepayment Date:                //                  Check no.:                                         2
     Enter the date and amount of any extension prepayment. If paid by check, enter the check number.

3  Other prepayments (attach additional pages if necessary)
     Enter the date and amount of any prepayment for the filing period. If paid by check, enter the check number.

   a Date:   //                      Check no.:                  3a

   b Date:   //                      Check no.:                  3b

   c Date:   //                      Check no.:                  3c

   d Date:   //                      Check no.:                  3d

   Total of all prepayments - add lines 3a through 3d                                                               3

4  Total prepayments - add lines 1 through 3                                                                        4
     Enter here and on TC-20MC, line 7

       Schedule J - Apportionment Schedule                                                      TC-20, Sch. J                        Pg. 1
20263  EIN                                                                                      2022
USTC ORIGINAL FORM                                                                              (use with TC-20, TC-20S,
                                                                                                TC-20MC and TC-65)
Note: Use this schedule only if the entity does business in Utah and one or more other states and income must be apportioned to Utah.

Briefly describe the nature and location(s) of your Utah business activities:

Apportionable Income Factors
                                                                                    Column A      Column B
 1 Property Factor                                                                  Inside Utah   Inside and Outside Utah

     a Land                                                                   • 1a              •

     b Depreciable assets                                                     • 1b              •

     c Inventory and supplies                                                 • 1c              •

     d Rented property                                                        • 1d              •

     e   Other allowable property (see instructions)                          •  1e             •

     f    Total tangible property - add lines 1a through 1e                   •  1f             •

 2  Property factor - divide line 1f, Column A, by line 1f, Column B (to six decimal places)    •  2

 3 Payroll Factor

     a   Total wages, salaries, commissions and other compensation            •  3a             •

 4  Payroll factor - divide line 3a, Column A, by line 3a, Column B (to six decimal places)     •  4

 5 Sales Factor

     a   Total sales (gross receipts less returns and allowances)                               •  5a

     b   Sales delivered or shipped to Utah buyers from outside Utah          •  5b

     c   Sales delivered or shipped to Utah buyers from within Utah           •  5c

     d   Sales shipped from Utah to the United States government              •  5d

     e   Sales shipped from Utah to buyers in states where the corp.          •  5e
           has no nexus (corporation not taxable in buyer’s state)

     f    Rent and royalty income                                             •  5f             •

     g   Services and other allowable sales (see instructions)                •  5g             •

     h   Total sales (add lines 5a through 5g)                                •  5h             •

 6  Sales factor - line 5h, Column A, divided by line 5h, Column B (to six decimals)            •  6

         Continued on page 2

       Schedule J - Apportionment Schedule                                              TC-20, Sch. J           Pg. 2
20264  EIN                                                                              2022
USTC ORIGINAL FORM                                                                      (use with TC-20, TC-20S,
                                                                                        TC-20MC and TC-65)

Ź 7  All entities - enter your NAICS code here (see instructions)                       •  7

Apportionment Fraction

  Optional apportionment taxpayers (see instructions) complete Part 1 or Part 2.

  Sales factor weighted taxpayers (see instructions) complete Part 2.

  Part 1: Equally-Weighted Three Factor Formula (see instructions for those who qualify)

  8  Total factors - add lines 2, 4 and 6                                                 8

  9  Calculate the Apportionment Fraction to SIX DECIMALS                               •  9
       Divide line 8 by  3(or the number of factors present)

  Part 2: Sales Factor Formula (see instructions for those who qualify)

  10 Apportionment Fraction - enter the six-decimal sales factor from line 6            •  10

Enter the fraction from line 9 or line 10, above, as follows:
  TC-20 filers: Enter on TC-20, Schedule A, line 12
  TC-20S filers: Enter on TC-20S, Schedule A, line 12
  TC-20MC filers: Enter on TC-20MC, Schedule A, where indicated
  TC-65 filers: Enter on TC-65, Schedule A, line 15