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                                                                             Clear form
                                                              Utah Partnership/Limited Liability Partnership/                                    2022
65201
                                                                             Limited Liability Company Return                                    TC-65
9998                                                                                    For calendar year 2022 or fiscal year (mm/dd/yyyy):
                                                                                        beginning -       //                    and ending -     //
USTC ORIGINAL FORM
                                                                           Amended Return (code 1-4)          Mark “X” if you filed federal form 8886
Partnership name

Address                                                                                                           Employer Identification Number

City                                                                              State ZIP + 4 

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

ENTITY TYPE (check one):                General partnership                         Limited partnership                          Other (describe below)

                                        Limited liability partnership               Limited liability company

1  Date registered in Utah (mm/dd/yyyy)                                                                                           •  1       //

2  If dissolved, date of dissolution (mm/dd/yyyy)                                                                                 •  2       //

3  Total pass-through withholding tax - enter the amount from Schedule N, column J                                                •  3
  Note: This amount must be paid by the due date of the return, without extensions

4  Utah use tax                                                                                                                   •  4

5  Total tax - add line 3 and line 4                                                                                                5

6  Prepayments made for the year (do not include any pass-through withholding tax or credits - see instr.)                        •  6

7  Amended return only (see instructions)                                                                                         •  7

8  Total payments - add line 6 and line 7                                                                                         •  8

9  Tax Due - subtract line 8 from line 5 (not less than zero)                                                                     •  9

10  Penalties and interest (see instructions)                                                                                       10

11 Total Due - Pay this amount - add line 9 and line 10                                                                           •  11

12 Overpayment - subtract the sum of line 5 and line 10 from line 8 (not less than zero)                                            12

13  Amount of overpayment on line 12 to be applied to next year                                                                   •  13

14 Refund - subtract line 13 from line 12                                               • 14                                               USTC USE ONLY

Under penalties of perjury, I declare to the best of my knowledge and belief,
this return and accompanying schedules are true, correct and complete.
SIGN      Signature of general partner or member manager                     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                                                                                                                      



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      Schedule A - Utah Taxable Income for Pass-through Entity Taxpayers  TC-65, Sch. A
65202 EIN                                                                                      2022
USTC ORIGINAL FORM

1  Net income/loss from federal form 1065, Schedule K, Analysis of Net Income (Loss), line 1   • 1

2  Contributions from federal form 1065, Schedule K, line 13a                                  • 2

3  Foreign taxes from federal form 1065, Schedule K, line 21                                   • 3

4  Recapture of Section 179 deduction from all federal Schedules K-1, box 20, code M           • 4

5  Payroll Protection Program grant or loan addback (see instructions)                         • 5

6  (Reserved, see instructions)                                                                • 6

7  Total income/loss - add lines 1 through 6                                                     7

8  Total guaranteed payments to partners (see instructions)                                    • 8

9  Health insurance included in guaranteed payments on line 8                                  • 9

10  Net guaranteed payments to partners - subtract line 9 from line 8                            10

11  Utah net nonbusiness income from TC-20, Schedule H, line 14                                • 11

12  Non-Utah net nonbusiness income from TC-20, Schedule H, line 28                            • 12

13  Add lines 10 through 12                                                                      13

14  Apportionable income/loss - subtract line 13 from line 7                                   • 14

15  Apportionment fraction - enter 1.000000, or TC-20, Schedule J, line 9 or 10, if applicable • 15

16  Utah apportioned business income/loss - multiply line 14 by line 15                        • 16

17 Total Utah income/loss allocated to pass-through entity taxpayers - add line 11 and line 16 • 17



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        Schedule H - Utah Nonbusiness Income Net of Expenses                                                 TC-20, Sch. H    Pg. 1
20261   EIN                                                                                                  2022
USTC ORIGINAL FORM                                                                                           (use with TC-20,
                                                                                                             TC-20S and TC-65)
Note: Failure to complete this form may result in disallowance of the nonbusiness income.

Part 1 - Utah Nonbusiness Income (nonbusiness income allocated to Utah)
     A                            B                       C                              D                            E
     Type of Utah                 Acquisition Date of     Beginning Value of Investment  Ending Value of Investment   Utah Nonbusiness Income
     Nonbusiness Income           Utah Nonbusiness        Used to Produce Utah           Used to Produce Utah
                                  Asset(s)                Nonbusiness Income             Nonbusiness Income
1a                                          //

1b                                          //

1c                                          //

1d                                          //

1e                                          //

2  Total of column C and column D

3  Total Utah nonbusiness income - add column E for lines 1a through 1e

   Description of direct expenses related to:                                                                         Amount of Direct Expense
4a      Line 1a above

4b      Line 1b above

4c      Line 1c above

4d      Line 1d above

4e      Line 1e above

5  Total direct related expenses - add lines 4a through 4e

6  Utah nonbusiness income net of direct related expenses - subtract line 5 from line 3                      
                                                          Column A                       Column B
     Indirect Related Expenses for                        Total Assets Used to Produce   Total Assets
  Utah Nonbusiness Income                                 Utah Nonbusiness Income
7 Beginning-of-year assets
     (enter in Column A the amount from line 2, col. C)
8 End-of-year assets
     (enter in Column A the amount from line 2, col. D)
9  Sum of beginning and ending asset values
     (add line 7 and line 8)
10  Average asset value - divide line 9 by 2

11  Utah nonbusiness assets ratio - line 10, Column A, divided by line 10, Column B (to four decimal places)

12  Interest expense deducted in computing Utah taxable income (see instructions)

13  Indirect related expenses for Utah nonbusiness income - multiply line 11 by line 12

14  Total Utah nonbusiness income net of expenses - subtract line 13 from line 6                             
     Enter on:     TC-20, Schedule A, line 6;
                   TC-20S, Schedule A, line 8; or
                   TC-65, Schedule A, line 11



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        Schedule H - Non-Utah Nonbusiness Income Net of Expenses                                                TC-20, Sch. H    Pg. 2
20262   EIN                                                                                                     2022
USTC ORIGINAL FORM                                                                                              (use with TC-20,
                                                                                                                TC-20S and TC-65)
Part 2 - Non-Utah Nonbusiness Income (nonbusiness income allocated outside Utah)
    A                             B                          C                             D                             E
   Type of Non-Utah               Acquisition Date of        Beginning Value of Investment  Ending Value of Investment   Non-Utah Nonbusiness 
   Nonbusiness Income             Non-Utah                   Used to Produce Non-Utah      Used to Produce Non-Utah      Income
                                  Nonbusiness Asset(s)       Nonbusiness Income            Nonbusiness Income
15a                                 //

15b                                 //

15c                                 //

15d                                 //

15e                                 //

16  Total of column C and column D

17  Total non-Utah nonbusiness income - add column E for lines 15a through 15e

 Description of direct expenses related to:                                                                              Amount of Direct Expense
18a     Line 15a above

18b     Line 15b above

18c     Line 15c above

18d     Line 15d above

18e     Line 15e above

19  Total direct related expenses - add lines 18a through 18e

20  Non-Utah nonbusiness income net of direct related expenses - subtract line 19 from line 17                  
                                                             Column A                      Column B
   Indirect Related Expenses for                             Total Assets Used to Produce  Total Assets
    Non-Utah Nonbusiness Income                              Non-Utah Nonbusiness Income
21 Beginning-of-year assets
   (enter in Column A the amount from line 16, col. C)
22 End-of-year assets
   (enter in Column A the amount from line 16, col. D)
23  Sum of beginning and ending asset values
   (add line 21 and line 22)
24  Average asset value - divide line 23 by 2

25  Non-Utah nonbusiness assets ratio - line 24, Column A, divided by line 24, Column B (to four decimal places)

26  Interest expense deducted in computing non-Utah taxable income (see instructions)

27  Indirect related expenses for non-Utah nonbusiness income - multiply line 25 by line 26

28  Total non-Utah nonbusiness income net of expenses - subtract line 27 from line 20                           
   Enter on:       TC-20, Schedule A, line 7;
                   TC-20S, Schedule A, line 9; or
                   TC-65, Schedule A, line 12



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       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



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       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



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                          Schedule K - Partners’ Distribution Share Items                                              TC-65, Sch. K
65203                     EIN                                                                                          2022
USTC ORIGINAL FORM
                        Ź  Number of Schedules K-1 attached to this return                             

                                                                                                        Federal Amount     Utah Amount
                        1  Ordinary business income/loss

                        2  Net rental real estate income/loss

                        3  Other net rental income/loss

                        4 Guaranteed payments

                        5a  U.S. government interest income
                        5b  Municipal bond interest income
                        5c  Other interest income

                        6 Ordinary dividends

                        7 Royalties
            Income/Loss
                        8  Net short-term capital gain/loss

                        9  Net long-term capital gain/loss

                        10  Net Section 1231 gain/loss

                        11  Recapture of Section 179 deduction

                        12  Other income/loss (describe)

                        13  Section 179 deduction

                        14 Contributions

                        15  Foreign taxes paid or accrued

                        16  Other deductions (describe)
            Deductions

                        17  Utah nonrefundable credits - enter the name of the Utah credit               Code              Credit Amount

                        18  Utah refundable credits - enter the name of the Utah credit                  Code              Credit Amount

            Utah Credits

                        19  Total Utah tax withheld on behalf of all partners from Schedule N, column J



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                         Schedule K-1 - Partner’s Share                                                                  TC-65, Sch. K-1
65204                    of Utah Income, Deductions and Credits                                                          2022
USTC ORIGINAL FORM

Partnership Information                                                              Partner’s Share of Utah Income, Deductions and Credits
                                                                                     1  Utah ordinary business income/loss
A Partnership’s EIN:
                                                                                     2  Utah net rental real estate income/loss
B  Partnership’s name, address, city, state, and ZIP code
                                                                                     3  Utah other net rental income/loss

                                                                                     4  Utah guaranteed payments

                                                                                     5a Utah U.S. government interest income
Partner Information                                                                  5b Utah municipal bond interest income
                                                                                     5c Utah other interest income
C  Partner’s SSN or EIN:
                                                                                     6  Utah ordinary dividends
D  Partner’s name, address, city, state, and ZIP code
                                                                                     7  Utah royalties

                                                                                     8  Utah net short-term capital gain/loss

                                                                                     9  Utah net long-term capital gain/loss
E  Partner’s phone number
                                                                                     10 Utah net Section 1231 gain/loss
F  Percent of ownership
                                                                                     11 Utah recapture of Section 179 deduction
G  Enter “X” if limited partner or member
                                                                                     12 Utah other income/loss (describe)
H  Entity code from list below:
                      I = Individual      P = Gen’l Partnership
                      C = Corporation     L = Limited Partnership
                      S = S Corporation   B = LLC                R = LLP
           -- Codes --
                      N = Nonprofit Corp. T = Trust              O = Other           13 Utah Section 179 deduction

I Enter date:                           //                       //                  14 Contributions
                                          affiliated             withdrawn
Partner’s Share of  Apportionment Factors                                            15 Foreign taxes paid or accrued
                                          Utah                    Total
J  Property                          $               $                               16 Utah other deductions (describe)

K Payroll                            $               $

L Sales                              $               $
                                                                                     17 Utah nonrefundable credits:
Other Information                                                                       Name of Credit                          Code Credit Amount

                                                                                     18 Utah refundable credits:
                                                                                        Name of Credit                          Code Credit Amount

Note: To complete lines 1 through 16:
                      * Utah residents, enter the amounts from federal Schedule K-1. 19 Utah tax withheld on behalf of partner
                      * Utah nonresidents, see instructions to calculate amounts.          “X” if withholding waiver applied for
                      All filers complete lines 17 through 19, if applicable. 



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               Schedule N - Pass-through Entity Withholding Tax                                                                TC-65, Sch. N
65205          EIN                                                                                                             2022
USTC ORIGINAL FORM
A partnership with nonresident individual partners, resident/nonresident business partners, or resident/nonresident trust or estate partners must 
complete the information below to calculate the Utah withholding tax for these partners. See instructions for column G, column H and column I.

WITHHOLDING WAIVER CLAIMED under §59-10-1403.2(5): If partners will pay the Utah tax on their own returns:                                     
 Enter " " to1claim a waiver for ALL partners (enter " " in columnX B and " " in column0F for all partners)
 Enter " " to2claim a waiver for SOME partners (enter " " in columnX  B and " " in column0F for those partners claimed)
    See Schedule N instructions for liability responsibilities when claiming a waiver.
A   Name of partner                                           E Income/loss               F  4.85% of income -   G Mineral production      J Withholding tax
B   Withholding waiver for this partner                             attributable to Utah          E times .0485           withholding credit   to be paid by
    (enter inXcolumn   andBin column 0 ) F                  plus Utah source              (not less than zero)   HUpper-tier pass-     this partnership 
C   SSN or EIN of partner                                           guaranteed pymts                                      through withholding  F less G, H and I
D   Partner’s % of income or ownership                              (see instructions)                           I        Tax paid by PTE      (not less than 0)

#1 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#2 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#3 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#4 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#5 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#6 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

#7 A                                                          E                           F                      G                         J

 B                                                                                                            H

 C                                 D                                                                          I

    Report the partner’s pass-through withholding                             Total Utah withholding tax to be paid by this partnership:
    tax from column J on Schedule K-1, line 19                                  Enter on TC-65, line 3 and on Sch. K, line 19. 



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      Credits Received from Upper-tier Pass-through Entities                              TC-250
25201 and Mineral Production Withholding Tax Credit on TC-675R                            2022
      EIN                                                                                 (use with TC-20S, TC-41 and TC-65)
USTC ORIGINAL FORM
Part 1 - Utah Nonrefundable Credits Received from Upper-tier Pass-through Entities
     Upper-tier pass-through                                                                     UT nonrefundable
     entity EIN from Utah    Name of upper-tier pass-through entity                       Credit credit from
     Sch. K-1, box “A”       from Utah Schedule K-1, box “B”                              Code   Utah Sch. K-1

1
2
3
4
5
6

  Enter these credits on Utah TC-20S Sch. K, line 18, or TC-41 Sch. A, Part 3 or 4, or TC-65 Sch. K, line 17, using the credit code above.
  Combine amounts for the same codes.

Part 2 - Utah Refundable Credits Received from Upper-tier Pass-through Entities
     Upper-tier pass-through
     entity EIN from Utah    Name of upper-tier pass-through entity                       Credit UT refundable credit
     Sch. K-1, box “A”       from Utah Schedule K-1, box “B”                              Code   from Utah Sch. K-1

1
2
3
4
5
6
7
8
9
10
11
12
13
14

  Enter these credits on Utah TC-20S Sch. K, line 19, or TC-41 Sch. A, Part 5, or TC-65 Sch. K, line 18, using the credit code above.
  Combine amounts for the same codes.

Part 3 - Utah Mineral Production Withholding Tax Credit Received on TC-675R
                                                                                                 Mineral production
     Producer EIN from                                                                           withholding from
     TC-675R, box “2”        Producer’s name from TC-675R, box “1”                               TC-675R, box “6”

1
2
3
4
5
6
7
8
9
10

                  Total Utah mineral production withholding tax credit received on TC-675R
                    Enter total credit on Utah TC-20S Sch. K, line 19, or TC-41 Sch. A, Part 5, or TC-65 Sch. K, line 18, using credit code 46.






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