Utah Utah Individual Income Tax Return Mini Packet

Utah Individual Income Tax Return Mini Packet
2023 Utah TC-40 Individual Income Tax Mini Packet of Forms
Clear form

2023

Utah State Tax Commission

Utah Individual Income Tax Return

40301

TC-40

All state income tax dollars support education,
children and individuals with disabilities.

9998

• Amended Return - enter code:

(see instructions)

USTC ORIGINAL FORM

Full-yr Resident?

Your Social Security No.

Your first name

Your last name

Spouse’s Soc. Sec. No.

Spouse’s first name

Spouse's last name

Y/N

Address
If deceased, complete
page 3, Part 1

Telephone number

City

1 Filing Status - enter code
1 = Single
•
2 = Married filing jointly
3 = Married filing separately
4 = Head of household
5 = Qualifying surviving spouse
If using code 2 or 3, enter spouse’s name and SSN above

State

•2
a
b
c
d

ZIP+4

Qualifying Dependents
Dependents age 16 and under
Other dependents
Dependents born in 2023
Total (add lines a, b and c)

See instructions.

Foreign country (if not U.S.)

3 Election Campaign Fund
Does not increase your tax or reduce your refund.

Enter the code for the
Yourself
Spouse
party of your choice.
•
•
See instructions for
code letters or go to incometax.utah.gov/elect.
If no contribution, enter N.

4

Federal adjusted gross income from federal return

• 4

.00

5

Additions to income from TC-40A, Part 1 (attach TC-40A, page 1)

• 5

.00

6

Total income - add line 4 and line 5

6

.00

7

State tax refund included on federal form 1040, Schedule 1, line 1 (if any)

• 7

.00

8

Subtractions from income from TC-40A, Part 2 (attach TC-40A, page 1)

• 8

.00

9

Utah taxable income/loss - subtract the sum of lines 7 and 8 from line 6

• 9

.00

• 10

.00

10 Utah tax - multiply line 9 by 4.65% (.0465) (not less than zero)
11 Utah personal exemption (multiply line 2d by $1,941)

• 11

.00

12 Federal standard or itemized deductions

• 12

.00

13

.00

• 14

.00

15

.00

• 16

.00

17 Enter: $16,742 (single or married filing separately); $25,114 (head of
• 17
household); or $33,484 (married filing jointly or qualifying surviving spouse)
18 Income subject to phase-out - subtract line 17 from line 9 (not less than zero)
18

.00

19 Phase-out amount - multiply line 18 by 1.3% (.013)

.00

13 Add line 11 and line 12
14 State income tax included in federal itemized deductions
15 Subtract line 14 from line 13
16 Initial credit before phase-out - multiply line 15 by 6% (.06)

• 19

20 Taxpayer tax credit - subtract line 19 from line 16 (not less than zero)
21 If you are a qualified exempt taxpayer, enter “X” (complete worksheet in instr.)
22 Utah income tax - subtract line 20 from line 10 (not less than zero)

Electronic filing
is quick, easy and
free, and will
speed up your refund.
To learn more,
go to
tap.utah.gov

.00

• 20

.00

• 22

.00

• 21

40302

Utah Individual Income Tax Return (continued)
SSN

TC-40
2023

Last name

Pg. 2

USTC ORIGINAL FORM

23

.00

24 Apportionable nonrefundable credits from TC-40A, Part 3 (attach TC-40A, page 1)

• 24

.00

25 Full-year resident, subtract line 24 from line 23 (not less than zero)
Non or Part-year resident, complete and enter the UTAH TAX from TC-40B, line 41
26 Nonapportionable nonrefundable credits from TC-40A, Part 4 (attach TC-40A, page 1)

• 25

.00

• 26

.00

27

.00

28 Voluntary contributions from TC-40, page 3, Part 4 (attach TC-40, page 3)

• 28

.00

29 AMENDED RETURN ONLY - previous refund

• 29

.00

30 Recapture of low-income housing credit

• 30

.00

31 Utah use tax

• 31

.00

32

.00

33 Total withholding - If you have mineral production withholding or pass-through entity withholding,
complete page 3, Part 5. If not, enter on line 33 the total of TC-40W, Part 1.
34 Credit for Utah income taxes prepaid from TC-546 and 2022 refund applied to 2023

• 33

.00

• 34

.00

35 AMENDED RETURN ONLY - previous payments

• 35

.00

36 Nonapportionable refundable credits from TC-40A, Part 5 (attach TC-40A, page 2)

• 36

.00

37 Apportionable refundable credits from TC-40A, Part 6, line c (attach TC-40A, page 2)

• 37

.00

38

.00

• 39

.00

40

.00

41 TOTAL DUE - PAY THIS AMOUNT - add line 39 and line 40

• 41

.00

42 REFUND - subtract line 32 from line 38 (not less than zero)

• 42

.00

23 Enter tax from TC-40, page 1, line 22

27 Subtract line 26 from line 25 (not less than zero)

32 Total tax, use tax and additions to tax (add lines 27 through 31)

38 Total withholding and refundable credits - add lines 33 through 37
39 TAX DUE - subtract line 38 from line 32 (not less than zero)
40 Penalty and interest (see instructions)

43 Voluntary subtractions from refund (not greater than line 42)
• 43
Enter the total from page 3, Part 6
checking
44 REMAINING REFUND DIRECT DEPOSIT - your account information (see instructions for foreign accounts)
• Routing number
• Account number
Type: •

.00
savings

•

foreign

•

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 Your signature

Date

Spouse’s signature (if filing jointly)

Date

HERE
Third Party

Name of designee (if any) you authorize to discuss this return

Designee’s telephone number

Designee PIN

Preparer’s signature

Preparer’s telephone number

Preparer’s PTIN

Designee

•

Paid

Date

•

Preparer’s

Firm’s name

Section

and address

Preparer’s EIN
•

Attach page 3 if you: are filing for a deceased taxpayer, are filing a fiscal year return, filed IRS form 8886, are making contributions, want to deposit into a my529 account,
want to apply all/part of your refund to next year’s taxes, have mineral production or pass-through entity withholding, or no longer qualify for a homeowner’s exemption.

40303

Utah Individual Income Tax Return (continued)
SSN

TC-40
2023

Last name

Pg. 3

USTC ORIGINAL FORM

Part 1 - Deceased Taxpayer Information
If the taxpayer shown on page 1 is deceased, enter the date of death here:

•

/

/

/

/

mm/dd/yy

If the spouse shown on page 1 is deceased, enter the date of death here:

•

mm/dd/yy

If you are claiming a refund for a deceased taxpayer and are not the surviving spouse, enter “X”:
You must complete and attach form TC-131 to the return.

•

Part 2 - Fiscal Year Filer
If filing a fiscal year return (a year other than January 1 through December 31), enter the fiscal year end (mm/yy)
See instructions.

•

Part 3 - Federal Form 8886 filed
If you filed federal form 8886, Reportable Transaction Disclosure Statement, enter “X”:
Get form and instructions at irs.gov.

•

Part 4 - Voluntary Contributions (write the code and amount of each voluntary contribution)
See explanation of each contribution at incometax.utah.gov/contributions and/or the TC-40 instructions
Code
02 Pamela Atkinson Homeless Account
•
03 Kurt Oscarson Children’s Organ Transplant Account
05 School District and Nonprofit School District Foundation - enter school district code
•
See instructions for school district codes, or get codes at
incometax.utah.gov/contributions/school-districts
•
15 Clean Air Fund
16 Governor’s Suicide Prevention Fund
•

/

mm/yy

Sch Dist
Code

Amount

.00
.00
.00
.00
.00

Total voluntary contributions (enter the total here and on TC-40, page 2, line 28):
Part 5 - Withholding
1. Utah income tax withheld shown on TC-40W, Part 1 (attach TC-40W, page 1):

• 1

.00

2. Mineral production withholding tax shown on TC-40W, Part 2 (attach TC-40W, page 2):

• 2

.00

3. Pass-through entity withholding tax shown on TC-40W, Part 3 (attach TC-40W, page 2):

• 3

.00
.00

Total withholding (enter the total here and on TC-40, page 2, line 33):
Part 6 - Voluntary Subtractions from Refund
1. Enter the amount of your refund you want deposited into your my529 account(s):
See instructions. Also see my529.org, or call 1-800-418-2551.
2. Enter the amount of your refund you want applied to your 2024 taxes:

• 1

.00

• 2

.00
.00

Total voluntary subtractions (enter the total here and on TC-40, page 2, line 43):
May not be greater than the amount on line 42.
Part 7 - Property Owner’s Residential Exemption Termination Declaration
If you are a Utah residential property owner and declare you no longer qualify to receive a residential exemption
authorized under UC §59-2-103 for your primary residence, enter “X” and enter the county code where the
residence is located (see instructions or incometax.utah.gov for county codes and additional information).

Mail
RETURNS WITH
PAYMENTS to:

Ź

•

Enter “X”

•

Enter code

Utah State Tax Commission
Mail
Utah State Tax Commission
210 N 1950 W
ALL OTHER
210 N 1950 W
Salt Lake City, UT 84134-0266
RETURNS to:
Salt Lake City, UT 84134-0260
Submit page ONLY if data entered.
Attach completed schedule to your Utah Income Tax return.

Ź

40304

Income Tax Supplemental Schedule
SSN

TC-40A
2023

Last name

Pg. 1

USTC ORIGINAL FORM

Part 1 - Additions to Income (enter the code and amount of each addition to income)
See instructions or incometax.utah.gov for codes.

Code

Amount

•

.00

•

.00

•

.00

•

.00

•

.00
.00

Total additions to income (add all additions to income and enter total here and on TC-40, line 5)
Part 2 - Subtractions from Income (enter the code and amount of each subtraction from income)
See instructions or incometax.utah.gov for codes.
If using subtraction 77 (Native American Income), enter your enrollment
number and tribal code:
Tribe
Enrollment Number
Code
You
•
Spouse •

Code

Amount

•

.00

•

.00

•

.00

•

.00

•

.00
.00

Total subtractions from income (add all subtractions from income and enter total here and on TC-40, line 8)
Part 3 - Apportionable Nonrefundable Credits (enter the code and amount of each credit)
See instructions or incometax.utah.gov for codes.

If you are using credit 18 (Retirement Credit), enter your birth date(s):
You •
Spouse •
/
/
/
/
mm/dd/yy
mm/dd/yy

Code

Amount

•

.00

•

.00

•

.00

•

.00

•

.00
.00

Total apportionable nonrefundable credits (add all Part 3 credits and enter total here and on TC-40, line 24)
Part 4 - Nonapportionable Nonrefundable Credits (enter the code and amount of each credit)
See instructions or incometax.utah.gov for codes.

If you are using credit 02 (Qualified Sheltered Workshop),
enter the sheltered workshop’s name:

Code

.00

•

.00

•

.00

•

.00

•

.00

Total nonapportionable nonrefundable credits (add all Part 4 credits and enter total here and on TC-40, line 26)

Submit page ONLY if data entered.
Attach completed schedule to your Utah Income Tax Return.

Amount

•

.00

40305

Income Tax Supplemental Schedule
SSN

TC-40A
2023

Last name

Pg. 2

USTC ORIGINAL FORM

Part 5 - Nonapportionable Refundable Credits (enter the code and amount of each credit)
See instructions or incometax.utah.gov for codes.

Code

Amount

•

.00

•

.00

•

.00

•

.00

•

.00
.00

Total nonapportionable refundable credits (add all Part 5 credits and enter total here and on TC-40, line 36)
Part 6 - Apportionable Refundable Credits (enter the code and amount of each credit)
See instructions or incometax.utah.gov for codes.

Code

.00

•

.00

•

.00

•

.00

a.

Total apportionable refundable credits (add all Part 6 credits and enter total here)

a.

b.

If you are a nonresident or a part-year resident, enter the apportionment fraction from TC-40B, line 39:
If you are a full-year Utah resident, enter “1”.
Apportioned refundable credits (multiply line a by line b and enter the total here)
Enter this amount on TC-40, line 37.

b.

c.

Submit page ONLY if data entered.
Attach completed schedule to your Utah Income Tax Return.

Amount

•

c.

.00

.00

40309

Part 1 - Utah Withholding Tax Schedule
SSN

TC-40W
2023

Last name

Pg. 1

USTC ORIGINAL FORM

Line Explanations

IMPORTANT

1
2

Do not send your W-2s or 1099s with your return. Instead enter
W-2 or 1099 information below, but only if there is Utah withholding
on the form.

3
4
5
6
7

Employer/payer ID number from W-2 box “b” or 1099
Utah withholding ID number from W-2 box “15” or 1099
(14 characters, ending in WTH, no hyphens)
Employer/payer name and address from W-2 box “c” or 1099
Enter “X” if reporting Utah withholding from form 1099
Employee’s Social Security number from W-2 box “a” or 1099
Utah wages or income from W-2 box “16” or 1099
Utah withholding tax from W-2 box “17” or 1099

First W-2 or 1099
1

Use additional forms TC-40W if you have more than four W-2s and/or
1099s with Utah withholding tax.
Enter mineral production withholding from TC-675R in Part 2 of TC-40W;
enter pass-through entity withholding in Part 3 of TC-40W.
Second W-2 or 1099
1

2

(14 characters, no hyphens)

2

3

3

4

4

5

5

(14 characters, no hyphens)

6

.00

6

.00

7

.00

7

.00

Third W-2 or 1099
1

Fourth W-2 or 1099
1

2

(14 characters, no hyphens)

2

3

3

4

4

5

5

(14 characters, no hyphens)

6

.00

6

.00

7

.00

7

.00

Total Utah withholding tax from all lines 7:
If you have nothing to enter on TC-40W, page 2, enter this total on TC-40, page 2, line 33.
If you have entries on TC-40W, page 2, enter this total on TC-40, page 3, Part 5, line 1.
Submit page ONLY if data entered.
Attach completed schedule to your Utah Income Tax Return.
Do not attach W-2s or 1099s to your Utah return.

.00

40310

Mineral Production and Pass-through Withholding
SSN

TC-40W
2023

Last name

Pg. 2

USTC ORIGINAL FORM

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-40Ws if needed.
Line Explanations
1 Producer’s EIN from box “2” of TC-675R
4 Pass-through entity EIN if credit from partnership or S corporation
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-675R or
(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
1
2

2

3

(14 characters, no hyphens)

4

3

(14 characters, no hyphens)

4

.00

5

5

.00

Third TC-675R or Utah Schedule K-1
1

Fourth TC-675R or Utah Schedule K-1
1

2

2

3

(14 characters, no hyphens)

4

3

(14 characters, no hyphens)

4

.00

5

5

.00

Total mineral production withholding tax from all lines 5. Enter here and on TC-40, page 3, Part 5, line 2.

.00

Part 3 -Utah Pass-through Entity Taxpayer Withholding - Utah Schedule K-1
Do not send Utah Schedule(s) K-1 with return. Enter information below. Use additional TC-40Ws if needed.
Line Explanations
1 Pass-through entity EIN from Utah Schedule K-1 box “A”
2 Name of pass-through entity from Utah Schedule K-1 box “B”
3 Utah withholding tax paid by pass-through entity
First Utah Schedule K-1
Second Utah Schedule K-1
1
1
2

2

.00

3

3

Third Utah Schedule K-1
1

Fourth Utah Schedule K-1
1

2

2

3

.00

3

.00

.00

Total pass-through withholding tax from all lines 3. Enter here and on TC-40, page 3, Part 5, line 3.
Submit page ONLY if data entered.
Attach completed schedule to your Utah Income Tax Return.

.00