Utah Utah Income Tax Instructional Booklet

Utah Income Tax Instructional Booklet
2023 Utah TC-40 Individual Income Tax Instructions
UTAH

2023

TC-40

Get a faster refund!

tap.utah.gov

Forms and
Instructions

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

Utah State Tax Commission • 210 North 1950 West • Salt Lake City, Utah 84134 • tax.utah.gov

DID YOU BUY ANYTHING ONLINE LAST YEAR?
YOU MIGHT OWE

USE TAX!

&+(&.287

Shopping online is easy, but it’s not free.
Utah loses tax revenue every year to online sales. This makes
it harder for the state to pay for everything from education to
healthcare.
When online sellers do not collect
sales tax, it becomes your
responsibility to pay use tax. You
must pay this use tax when you file
your Utah income tax return.
See page 10 for more information
and a worksheet to help you calculate
how much use tax you owe.

You Should
Y
S
Know:

• Purchases are not exempt
from tax just because you
make them online.
• Use tax applies to any purchase that sales tax would.
• Your use tax rate depends on
where you live. See page 10.
• Grocery food is taxed at a flat
3 percent across Utah.
• Some online sellers have tools
to help you calculate the use
tax you owe.

9 The Fastest Refund Possible!
9 Error-free filing!
To learn more, go to:

tap.utah.gov

Your one-stop shop for
everything you need to
file electronically.

Three good reasons to e-file:
Electronic returns get processed faster than
paper returns.
Electronic filing catches mistakes, ensuring
your return is filed right the first time.
If you owe taxes, you can wait to pay until
April 15, 2024, no matter how early you file
your return.

Still want to file a paper return?
Are you sure?
Each paper return must be removed from the
envelope, sorted, examined and processed by hand.
If you make even a simple mistake, fixing it will add
several more weeks of processing time.
If we can’t figure out how to fix your return, we will
have to contact you and wait for your response
before we can process your return.
If you are waiting for a refund, we cannot issue it until
your paper return has been manually processed and
posted to your account.

1

2023 Utah TC-40 Instructions

Contents

TC-40 - General Instructions .................................................... 2
What's New ......................................................................... 2
Free Tax Help ...................................................................... 2
Federal Earned Income Tax Credit (EITC) .......................... 2
Who Must File ..................................................................... 2
When to File and Pay .......................................................... 3
How to File .......................................................................... 3
What to Attach and What to Keep ....................................... 3
Rounding Off to Whole Dollars ........................................... 3
Negative Numbers .............................................................. 3
Utah Domicile ..................................................................... 4
"Resident" Defined.............................................................. 5
"Part-Year Resident" Defined .............................................. 5
Military ................................................................................ 5
Native Americans................................................................ 5
Students.............................................................................. 5
Income from Other States................................................... 5

Income from Other Countries ............................................. 5
Foreign Nationals & Expatriates ......................................... 5
Injured Spouse.................................................................... 5
Innocent Spouse ................................................................. 5
Fiscal Year Filers ................................................................. 5
Amended Return (Superseded Return) .............................. 6
Federal Tax Credits ............................................................. 6
Utah Losses and Loss Carries............................................ 6
Deadlines to Claim a Refund or Credit ............................... 6
Payment Options ................................................................ 6
TC-40 - Line-by-Line Instructions ............................................. 7
TC-40A - Supplemental Schedule Instructions....................... 15
TC-40B - Non or Part-year Resident Schedule ...................... 27
TC-40W - Utah Withholding Tax Schedule ............................. 28
Special Instructions for Married Couples ................................ 30
TC-547, Payment Coupon .................................................... 31

Cover photo: Virgin River, Zion National Park, by Jeremy Farnsworth

Paper Returns
To avoid errors and get the fastest refund possible, file your return
electronically. If you must file a paper return, follow these guidelines:
•
•
•
•
•
•

Use black or dark blue ink only. Do not use felt tip pen.
Enter only whole dollar amounts – no cents.
If a line or box does not apply to you, leave it blank.
Do not use dollar signs, commas or parentheses.
If entering a loss, use a minus sign in front of the number.
Sign and mail the original return – keep a copy for your records.

Get Utah Forms
tax.utah.gov/forms

References
UC Utah Code (le.utah.gov)
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
USC U.S. Code (law.cornell.edu/uscode)
Online instructions and information: incometax.utah.gov

E-Verify for Employers
Employers can help prevent identity theft by verifying the Social Security numbers of job applicants. E-Verify is a free service of the U.S.
Department of Homeland Security that verifies employment eligibility
through the Internet. Employers can use E-Verify at e-verify.gov.

Utah Taxpayer Bill of Rights
Learn about your rights and responsibilities as a Utah taxpayer
in Pub 2, Utah Taxpayer Bill of Rights. Get publications online at
tax.utah.gov/forms.

Prior Year Tax Records
To get a copy of tax records from prior years, see tax.utah.gov/info/
tax-record-copies.

Customer Service
Hours: Monday - Friday, 8:00 a.m. - 5:00 p.m.
Help from tax pros: [email protected]
Taxpayer help line:
801-297-2200
1-800-662-4335 (outside SLC area)
Visit us in person:
Ogden:
2540 Washington Blvd., 6th Floor
Provo:
150 E Center St., #1300
SLC:
210 N 1950 W
Hurricane: 100 S 5300 W

Tax Commission Mailing address
Mail your Utah return to one of the following addresses:
ALL RETURNS WITH PAYMENTS
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0266
ALL OTHER RETURNS (including refunds)
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0260

Utah Taxpayer Advocate Service
The Taxpayer Advocate Service helps taxpayers who have made
multiple, unsuccessful attempts to resolve concerns with the Tax
Commission. This service helps resolve problems when normal
agency processes break down, identifies why problems occurred, and
suggests solutions. See tax.utah.gov/contact, or contact us to find
out if you qualify for this service at 801-297-7562 or 1-800-662-4335,
ext. 7562, or by email at [email protected].
Do not use the Taxpayer Advocate Service to bypass normal methods
for resolving issues or disputes.
If you need an accommodation under the Americans with Disabilities Act, email [email protected], or call 801-297-3811 or TDD
801-297-2020. Please allow three working days for a response.

2

2023 Utah TC-40 Instructions

TC-40 - General Instructions
What's New
•

•

•

•

•

•

•

Solar energy systems phase-out: The maximum Renewable Residential Energy Systems Credit (credit 21) for solar
power systems installed in 2023 is $400.
Payroll Protection Program (PPP) grant or loan
addback: In certain situations you must add to your income
the amount of PPP grants or loans forgiven in 2023. See
page 16.
Nonresident exemption: The 2022 Utah Legislature
passed SB 39, providing an income tax exemption for
certain nonresidents who work in Utah 20 days or less
during the year. See page 2.
Utah tax rate: The 2023 Utah Legislature passed HB 54,
lowering the individual income tax rate from 4.85 percent
to 4.65 percent.
Utah earned income tax credit: The 2023 Utah legislature
passed HB 54, limiting the Utah earned income tax credit
to the amount of Utah income earned. See page 21.
Additional dependent for taxpayer tax credit: The 2023
Utah legislature passed HB 54, allowing an additional
personal exemption in the year of a qualifying dependent’s
birth, for purposes of calculating the Utah taxpayer tax
credit. See page 7.
Tax credits for adoption expenses: The 2023 Utah
Legislature passed HB 130, repealing the Special Needs
Adoption tax credit (credit 41) and enacting a Refundable
Adoption Expenses tax credit (credit ME) and a Nonrefundable Adoption Expenses tax credit (credit AS). See page
21 and page 26.

Check the IRS website at irs.gov/eitc, or call the IRS at
1-800-829-1040 to see if you qualify.
See information about the Utah earned income tax credit on
page 21.

Who Must File
You must file a Utah TC-40 return if you:
1. are a Utah resident or part-year resident who must file a
federal return,
2. are a nonresident or part-year resident with income from
Utah sources who must file a federal return, or
3. want a refund of any income tax overpaid.
To file a Utah return, first complete your federal return, even
if you do not have to file with the IRS. You need the federal
return information to complete your Utah return.

Exemptions
Qualified Exempt Taxpayer
You may be exempt from Utah individual income tax if your
federal adjusted gross income is less than your federal standard deduction. See instructions for line 21.
Nonresident Members of Partnerships, S Corporations
and Trusts

Free Tax Help

You do not need to file a Utah return if:
1. you are a nonresident whose only Utah source of income
is from a partnership, S corporation or trust (or other passthrough entity); and
2. the partnership, S corporation, trust or other pass-through
entities withheld Utah income tax on your Utah income.

Volunteer Income Tax Assistance (VITA)

Nonresidents Working Temporarily in Utah

VITA volunteers provide free tax preparation service to lowincome and elderly taxpayers. Some VITA sites can file electronically. Call 2-1-1 or 1-800-906-9887 to find the closest VITA site.

Tax Counseling for the Elderly (TCE)
TCE offers free tax help to anyone, but gives priority to persons 60 years and older. Volunteers specialize in pension
and retirement issues unique to seniors. See aarp.org, or
call 2-1-1 or 1-888-227-7669.

Earn it. Keep it. Save it.
This coalition of statewide partners offers free tax preparation
and free online DIY tax prep to certain low-income taxpayers.
See UtahTaxHelp.org.

Federal Earned Income Tax Credit
(EITC)
The federal earned income tax credit is a refundable federal
(not Utah) tax credit for certain people who work and have
earned income. The credit can mean a larger refund or a
reduction in your federal tax.

You do not need to file a Utah return if you (and your spouse,
if filing jointly):
• are not a Utah resident,
• worked in Utah for 20 days or less,
• have no other source of Utah income, and
• are a resident of a state that either does not have an income
tax or does not tax the wages of nonresidents.
You do NOT qualify for this exemption if you (or your spouse,
if filing jointly):
• are a professional athlete;
• are a professional entertainer;
• are a person of prominence who performs services on a
per-event basis;
• are a real property contractor or laborer; or
• in the year immediately before the current tax year, worked
for a non-corporate employer (regardless of ownership or
a benefits plan) as:
• a key employee,
• an officer, or
• one of the 50 highest-paid employees.

3

2023 Utah TC-40 Instructions

When to File and Pay

What to Attach and What to Keep

You must file your return and pay any tax due:
1. by April 15, 2024, if you file on a calendar year basis (tax
year ends Dec. 31, 2023); or
2. by the 15th day of the fourth month after the fiscal year
ends, if you file on a fiscal year basis. If the due date falls
on a Saturday, Sunday or legal holiday, the due date is the
next business day.

Attach

Note: The due date may change if the IRS changes the due
date of the federal return. Check incometax.utah.gov if you
have questions.
You must pay all Utah income taxes for the tax year by the
due date. You may be subject to penalties and interest if you
do not file your return on time or do not pay all income tax
due by the due date. (See instructions for line 41).
Utah does not require quarterly estimated tax payments.You can
prepay at any time at tap.utah.gov, or by mailing your payment
with form TC-546, Individual Income Tax Prepayment Coupon.

Extension of Time to File
This is NOT an extension of time to pay your
taxes – it is an extension to file your return.
You get an automatic extension of up to six months to file
your return. You do not need to file an extension form, but
we will assess penalties if you have not met the prepayment
requirements (see below).
See instructions for line 41. All extension returns must be filed
by Oct. 15, 2024.

Prepayment Requirements for Filing
Extension
You must prepay by the original due date:
• 90 percent of your 2023 tax due (TC-40, line 27 plus line 30);
• 100 percent of your 2022 tax liability (2022 TC-40, line 27
plus line 30); or
• 90 percent of your 2023 tax due (TC-40, line 27 plus line
30) if you did not have a Utah tax liability in 2022 or if this
is your first year filing.
You may prepay through withholding (W-2, TC-675R, 1099-R,
etc.), payments applied from previous year refunds, credits
and credit carryovers, or payments made by the tax due
date using form TC-546, Individual Income Tax Prepayment
Coupon, or at tap.utah.gov. Interest is assessed on unpaid
tax from the original filing due date until the tax is paid in full.
Penalties may also apply.

How to File
File your Utah taxes at tap.utah.gov.
If filing on paper, mail your return to the address on page 1.

Send the following with your Utah return (also keep a copy
with your tax records):
• Utah Schedules
TC-40 page 3, TC-40A, TC-40B, TC-40S, and TC-40W (all
that apply).
• Other Adjustments
An explanation for any equitable adjustment entered on
TC-40A, Part 2, code 79.
• Other Forms
Attach form TC-131 if claiming a refund for a deceased
taxpayer. Also attach federal form 8379 if you are claiming
relief as an injured spouse (see page 5).
• Tax Due
Pay any return amount due at tap.utah.gov. If paying by
check or money order, include form TC-547, Individual
Income Tax Return Payment Coupon (see page 31).

FYI: Withholding Forms
You must enter withholding tax information on form
TC-40W. Attach TC-40W to your return.

Keep
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule
K-1 or TC-675R with your return. If you do not complete and
submit form TC-40W with your return, processing will be delayed and we may reject your withholding credit.
Do not send a copy of your federal return, credit schedules
(other than Utah schedules TC-40A, TC-40B, TC-40S and/or
TC-40W), worksheets, or other documentation with your Utah
return.

Recordkeeping
Keep copies of any receipts, tax forms, worksheets and other
documentation to support any income, deduction, exemption
and credit you have reported. We may ask you to provide this
information later to support entries on your Utah return.

Rounding Off to Whole Dollars
Round off cents to the nearest whole dollar. Round down if
under 50 cents; round up if 50 cents and above. Do not enter
cents on the return.

Negative Numbers
When reporting losses or other negative numbers, do not
use parentheses. Always indicate a negative number with a
minus sign (-).

4

2023 Utah TC-40 Instructions

Utah Domicile

•

(UC §59-10-136)
Test 1
You are domiciled in Utah if:
1. You or your spouse claimed a child tax credit (IRC §24) for
a dependent on your federal tax return, and the dependent
is enrolled in a Utah public K-12 school. This does not
apply if you are the dependent’s noncustodial parent and
are divorced from, or were never married to, the custodial
parent.
2. You or your spouse is enrolled as a resident student in a
Utah state institution of higher education.
Test 2
There is a rebuttable presumption you are domiciled in Utah
(i.e., you are domiciled in Utah unless you can prove otherwise)
if you or your spouse:
1. claims a residential exemption for a primary residence
under UC §59-2, Property Tax Act,
2. voted in Utah during the taxable year and were not registered to vote in another state during that time, or
3. file a Utah income tax return as a full-year or part-year
resident.
Test 3
Even if you do not meet any of the conditions above, you are
still domiciled in Utah if:
1. either you or your spouse has a permanent home in Utah
to which either of you intend to return after being absent;
and
2. you or your spouse has voluntarily settled in Utah, not
for a special or temporary purpose, but with the intent of
making a permanent home.
Under Test 3, whether you have a permanent home in Utah
is based on a preponderance of the evidence (i.e., the evidence you have a permanent home is more convincing than
any evidence you do not), taking into consideration all of the
following facts and circumstances:
• You or your spouse has a Utah driver’s license.
• 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.
• The nature and quality of the living accommodations you
or your spouse has in Utah compared to another state.
• You have a spouse or dependent in Utah for whom you or
your spouse claims a federal tax credit under IRC §24.
• The physical location where you or your spouse earns
income.
• The state of registration of a vehicle owned or leased by
you or your spouse.
• You or your spouse has a membership in a church, club
or similar organization in Utah.
• You or your spouse lists a Utah address on mail, a telephone
listing, a listing in an official government publication, other
correspondence, or similar item.
• You or your spouse lists a Utah address on a federal or
state tax return.

•

•

•
•

You or your spouse claims Utah residency on a document
(other than a Utah income tax return) filed with or provided
to a court or other government entity.
You or your spouse fails to obtain a permit or license
normally required of a resident in the state where you
claim to have domicile.
You are the noncustodial parent of a dependent enrolled
in a Utah public K-12 school for which you claimed a child
tax credit (IRC §24) on your federal tax return, and you
are divorced from the custodial parent.
You maintain a place of abode in Utah and spent 183 or
more days of the taxable year in Utah.
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
was not registered to vote in another state during those
three years.

No Utah Domicile
You do not have Utah domicile if you are absent from Utah
for at least 761 consecutive days and during this time you or
your spouse:
1. do not return to Utah for more than 30 days in a calendar
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
K-12 school (unless you are a noncustodial parent of the
dependent and are divorced from the custodial parent),
3. are not enrolled in a Utah state institution of higher education as a resident student,
4. do not claim the residential exemption for property tax on
your primary residence in Utah, or
5. do not claim Utah as your tax home for federal tax purposes.
An absence from the state begins on the later of the date you
or your spouse leaves Utah and ends on the day you or your
spouse returns to and stays in Utah for more than 30 days
in a calendar year.
If you do not have Utah domicile, you may choose to have
Utah domicile by filing a Utah resident income tax return.

Spouses
If your spouse has Utah domicile under Test 1 (above), you
also have Utah domicile. If your spouse has Utah domicile
under Test 2 or 3, you also have Utah domicile unless you
can establish by a preponderance of the evidence (i.e., the
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:
1. own property in Utah,
2. spend more than 30 days in a calendar year in Utah,
3. receive earned income for services performed in Utah,
4. vote in Utah, or
5. have a Utah driver’s license.
You are not considered to have a spouse with Utah domicile if:
1. you and your spouse are legally separated or divorced, or
2. you and your spouse both claimed married filing separately
on your federal individual income tax returns for the taxable
year.

5

2023 Utah TC-40 Instructions
You must file a Utah income tax return (or amended return)
and pay any penalty and interest that apply if you did not file
a Utah return based upon your belief that you did not meet
the domicile criteria.

"Resident" Defined
A resident is a person who is domiciled in Utah for any period
during the taxable year, but only for the duration of that period.

"Nonresident" Defined
A nonresident is a person who is not a resident.

"Part-Year Resident" Defined
A part-year resident is a person who is a resident for part of
the year and a nonresident for part of the year. All income
received during the period of residency is taxable in Utah,
regardless of where that income is earned, unless specifically
exempted. Income from Utah sources is taxable in Utah during
the period of nonresidency.

Military
Special domicile rules apply to service members and their
spouses. See Pub 57, Military Personnel Instructions.

Native Americans
Native Americans who earn income in Utah must file a Utah
tax return.
Certain income earned by Utah Native Americans may be
exempt from Utah income tax. See page 17 to see if you
qualify.

You must pay tax on income earned from Utah sources if that
income is included in your adjusted gross income on your
federal return.

Injured Spouse
If your spouse had outstanding Utah tax liabilities before your
marriage, any refund on a joint Utah return may be used to
pay that liability. You may be able to claim part or all of a refund
under the injured spouse provisions.
If another state, a federal agency or another entity claimed
your refund to pay a debt owed to them, contact them directly.
Attach a copy of federal form 8379, Injured Spouse Allocation,
to the front of your joint Utah return if claiming injured spouse
provisions and a joint refund is expected to be applied (offset)
to a past-due Utah tax obligation of the other spouse.
See more information at tax.utah.gov/extension/innocent.

Innocent Spouse
If your spouse did not report income or claimed false deductions or credits and you did not receive any benefit, you may
be entitled to relief from your tax liability. See more information
at tax.utah.gov/extension/innocent.

Fiscal Year Filers
You can be a Utah fiscal year filer only if you are a federal fiscal
year filer. Utah follows the same rules and guidelines for fiscal
year filers as the IRS. See IRS Publications 17, 505 and 538.
Use the tax forms for the year in which your fiscal year begins.
Prepare your federal tax return before your Utah return.

Special Utah Rules

Students
All Utah residency rules and filing requirements apply to
students, including Utah residents going to school in another
state and non-residents attending a Utah school.

•
•

Income from Other States
Utah residents who earn income in other states must pay
Utah tax on that income. You may claim a credit for income
tax paid to another state if the other state also taxes the same
income. See Credit for Income Tax Paid to Another State in
Schedule A instructions.

•

Income from Other Countries

•

Utah residents who live and work abroad must pay Utah tax on
income earned in other countries if the income is included in
federal adjusted gross income on the federal return. There is
no Utah credit for taxes paid to another country. See Federal
Tax Credits, below.

•

Foreign Nationals & Expatriates
A foreign national or expatriate who meets Utah domicile and
residency requirements is considered a Utah resident for tax
purposes. See Utah Domicile, above.

Enter your fiscal year end date on TC-40, page 3, Part 2.
Calculate your Utah taxpayer tax credit using the Utah
qualified dependents (TC-40, page 1, box 2, line d) and
the standard or itemized deductions from your fiscal year
federal return. Use the credit phase-out amount shown
on the Utah return for the year in which your fiscal year
began.
Calculate non-refundable Utah credits using amounts and
facts that apply to your fiscal year. For example, to claim a
credit for a contribution to a my529 plan, use the amount
contributed during your fiscal year, but the maximum you
may take is the maximum allowed for the calendar year in
which your fiscal year began.
Report Utah use tax for purchases during your fiscal year,
using the rate chart for the calendar year in which your
fiscal year began.
Calculate credits for withholding tax, pass-through entity
withholding tax and mineral production withholding tax
based on forms W-2 and 1099 for the year in which your
fiscal year began.

6

2023 Utah TC-40 Instructions

Amended Return
(Superseded Return)
To amend a previously-filed return, use the tax forms and
instructions for the year you are amending. Get prior year
forms and instructions at tax.utah.gov/forms.
Enter your current address on an amended return.
Amend your return if you find an error on your Utah or federal
return, or if your federal return is adjusted by the IRS in a way
that affects your Utah return.You must amend your Utah return
within 90 days of the IRS’s final determination.
See Deadlines to Claim a Refund or Credit, below.
How to Amend a 2023 Return
A. On the top of TC-40, page 1, on the “Amended Return"
line, enter the code number from the following list that best
describes your Reason for Amending:

Reason-for-Amending Codes (enter on return)
1 You filed an amended federal return with the IRS.
Attach a copy of your amended federal return, form
1040X. (If amending for a net operating loss, do
not use code 1, use code 4 - see below.)
2 You made an error on your Utah return. Attach an
explanation of the error.
3 Your federal return was changed by an IRS examination or adjustment and it affects your Utah return.
Attach a copy of the IRS adjustment.
4 You had a net operating loss. Utah treats net operating losses the same as the federal return. If any
part of your amended return is from a net operating
loss carryback, use code 4 and complete a Utah
return for each year you are amending. Attach a
copy of your amended federal return, form 1040X
or 1045.Your documentation must clearly show the
year you experienced the loss.
5 Other. Attach an explanation to your return.
B. Enter the corrected figures on the return and/or schedules.
C. Enter all other amounts as shown on your original return.
If you received a refund on your original return, enter the
amount of the previous refund on line 29 of your 2023
amended return. If you paid with the original return or
made subsequent tax payments before filing the amended
return, enter the total previous payments on line 35 of your
2023 amended return. Contributions on line 28 and my529
deposits from TC-40 page 3, Part 6 cannot be changed
after the original return is filed.
D. Submit the amended return with all schedules, including
copies of those schedules that did not change from the
original filing.
E. Do not submit a copy of your original return with your
amended return.

Federal Tax Credits
Federal income tax credits do not have an effect on Utah
income tax. See UC §59-10-110.

There are some situations on the federal return that let you
take a tax credit instead of excluding income from adjusted
gross income or taking an itemized deduction. For example:
• Foreign tax credit -OR- Foreign earned income exclusion
• Lifetime learning credit -OR- Tuition deductions
Be aware: In these cases, if you choose to take a credit on
your federal return instead of using an exclusion or deduction,
you lose the tax benefit on your Utah return. Do not adjust
your federal adjusted gross income or itemized deductions
on your Utah return in an effort to gain the tax advantage —
report your adjusted gross income and itemized deductions
exactly as they appear on your federal return.

Utah Losses and Loss Carries
You must treat federal net operating losses on your Utah
return in the same manner as you do on your federal return.
Nonresidents and part-year residents with a Utah loss but no
federal net operating loss can apportion their Utah tax for the
loss year to zero on Schedule TC-40B, but may not carry the
remaining loss forward or back to other years.

Deadlines to Claim a Refund or Credit
(UC §§59-1-1410 and 59-10-529)
To qualify for a refund or credit, you must file a return within:
• three years from the original return due date (plus extensions), or
• two years from the payment date.
For amended returns, you must file a claim for refund or
credit within:
• two years after you had to file an amended Utah return
based on changes to your federal return made by the IRS,
or
• three years from the original due date (plus extensions)
of the return of a loss year to report a net operating loss
carryback.

Payment Options
Online
Easily and securely pay your tax online with your credit card, an
electronic check (ACH debit), or other electronic options. Online payments may include a service fee. Pay at tap.utah.gov.

Check or Money Order
To pay by check or money order, mail your check or money
order with your return. Make payable to the "Utah State Tax
Commission" and write your daytime phone number and "2023
TC-40" on the check. Do not staple to your return. Remove
any check stub before sending. Do not mail cash with your
return. The Tax Commission is not liable for cash lost in the mail.
If paying by mail, include a TC-547 coupon with your payment. See form TC-547 on the last page of these instructions.

7

2023 Utah TC-40 Instructions

TC-40 - Line-by-Line Instructions
TC-40, Page 1
NOTE: Enter your Social Security number, phone number,
and ZIP+4 as straight numbers, without brackets or hyphens/
dashes.

Amended Return
To amend a previously-filed return, see the instructions on
page 5. Enter the "reason-for-amending" code in the field
at the top of the return.

Name, Address, Social Security Number,
Residency
Your name and Social Security number must match your Social
Security card. If filing married jointly or separately, also enter
your spouse’s name and Social Security number.

Use one of these codes for your filing status:
1 – Single
2 – Married filing jointly
3 – Married filing separately
4 – Head of household
5 – Qualifying surviving spouse
9 – Special Instructions for Couples (see Special
Instructions for Married Couples on page 30)

Line 2.

In the year of a qualifying dependent’s birth,
you may claim an additional dependent. To do
this, count the dependent on both line 2a and
line 2c.

Social Security Number
You must provide your Social Security number on your return.
All information on the return is protected from unauthorized
disclosure by federal and state law.
If you do not have a Social Security number, enter the Individual
Taxpayer Identification Number (ITIN) issued by the IRS. If
you do not have a Social Security number or an ITIN, apply
for one through the IRS, pay any tax due by the return due
date, and file a return once you have received your number.
Residency
Report whether you are a full-year Utah resident by marking
Y (yes) for resident or N (no) for non-resident or part-year
resident on the line to the right of your last name. If you or
your spouse answer “N,” complete and attach Schedule B,
Non or Part-year Resident Schedule. See "Resident" Defined
on page 5.
Foreign Address
If your address is in a foreign country, enter the mailing address where indicated. Enter the foreign city, state/province
and postal code in the City field. Abbreviate if necessary. Leave
the State and Zip Code fields blank. Enter only the foreign
country name in the "Foreign Country" field.
Deceased Taxpayer
If you are filing for a taxpayer who has died, enter the deceased
person's name and Social Security number and your mailing
address and telephone number. Complete TC-40, page 3, Part
1 if the taxpayer or spouse died in 2023 or 2024.

Line 1.

Filing Status

If you filed federal return:
• 1040 or 1040-SR, enter the code that matches the filing
status from your federal return.
• 1040NR, enter “1” (Single), regardless of your marital status.
• 1040NR -AND- your filing status is qualifying surviving
spouse (SS) on your federal return, enter “5” (Qualifying
surviving spouse).

Qualifying Dependents

Qualifying dependents are those you were allowed to claim
for a tax credit on federal form 1040 or 1040-SR in column
(4) of the "Dependents" section (IRC §24).

2a Enter on line 2a the number of qualifying dependents age
16 or younger on Dec. 31, 2023.
2b Enter on line 2b the number of other persons not included
in 2a for whom you were able to claim a dependent tax
credit. You may not claim yourself or your spouse as other
dependents.
2c Enter on line 2c the number of dependents included on
line 2a who were born in 2023.
2d Add lines 2a, 2b and 2c.

Line 3.

Election Campaign Fund
(UC §59-10-1311)

If your Utah income tax liability on line 27 plus line 30 is $2 or
more ($4 if married filing jointly), you may contribute $2 to the
campaign fund for any of the qualified parties listed below. If
this is a joint return, your spouse may also contribute $2 to
the party of his or her choice. This contribution will not reduce
your refund or increase the tax you owe.

Political Party Codes:
B = No Labels
C = Constitution
D = Democratic
L = Libertarian

M = Independent American
R = Republican
U = United Utah

Enter N if you do not want to make a contribution.

Line 4.

Federal Adjusted Gross Income

Enter your federal adjusted gross income (FAGI) from line 11
of your federal return (1040, 1040-SR, 1040NR).
Nonresidents and part-year residents: Enter the full amount
of your federal adjusted gross income from your federal return
(as noted above), not just your Utah income.

8

2023 Utah TC-40 Instructions

Line 5.

Additions to Income

Enter the total from TC-40A, Part 1.

Line 12. Federal Standard or Itemized
Deductions

Complete TC-40A, Part 1 if you have any of the following
additions to income:
• Lump sum distribution
• Medical care savings account (MSA) addback
• my529 addback
• Child's income excluded from parent's return
• Municipal bond interest
• Untaxed income of a resident trust
• Untaxed income of a nonresident trust
• Payroll Protection Program grant or loan addback
• Equitable adjustments
• Tax paid on behalf of a pass-through entity taxpayer

Enter your federal standard or itemized deduction from line
12 of your federal return (1040, 1040-SR, 1040NR).

Line 6.

Add line 4 and line 5.

Line 15. Total Exemptions and Federal
Deductions

Line 7.

Subtract line 14 from line 13.

Total Income
State Tax Refund Included
on Federal Return
(UC §59-10-114(2)(c))

If you itemized your deductions on your 2022 federal form 1040
or 1040-SR, enter the amount reported on your 2023 federal
form 1040, Schedule 1, line 1. Otherwise, leave this line blank.

Line 8.

Subtractions from Income

Line 13. Total Exemptions and Standard/
Itemized Deductions
Add line 11 and line 12.

Line 14. State Income Tax Included in Itemized
Deductions on Federal Schedule A
If you claimed the standard deduction on your
federal return, leave this line blank.
If you took state and local income tax as an itemized deduction on your federal return, enter that amount on line 14, up to
$10,000. Do not include any sales tax that you itemized.

Line 16. Initial Credit before Phase-out
Multiply line 15 by 6 percent (.06).

Line 17. Base Phase-out Amount
Enter the following base phase-out amount determined by
your filing status shown on line 1.

Enter the total from TC-40A, Part 2.
Complete TC-40A, Part 2 if you have any of the following
subtractions from income:
• Interest from Utah municipal bonds and U. S. Government
obligations
• Native American income
• Railroad retirement income
• Equitable adjustments
• Nonresident active duty military pay
• State tax refund distributed to beneficiary of trust
• Nonresident military spouse income
• FDIC Premiums
• Qualified Retirement Plan Distributions

Line 9.

Utah Taxable Income/Loss

Filing Status
Single
Married filing jointly
Married filing separately
Head of household
Qualifying surviving spouse

Base Amount
$16,742
$33,484
$16,742
$25,114
$33,484

Line 18. Income Subject to Phase-out
Subtract line 17 from line 9. If the result is zero or less, enter "0".

Line 19. Phase-out Amount
Multiply line 18 by 1.3 percent (.013). This is the credit phaseout amount.

Line 20. Taxpayer Tax Credit

Subtract the total of lines 7 and 8 from line 6.

Subtract the phase-out amount on line 19 from the initial credit
on line 16. If the result is zero or less, enter "0".

Line 10. Utah Tax Calculation

Line 21. Qualified Exempt Taxpayers

Multiply line 9 by 4.65 percent (.0465). If the result is zero or
less, enter "0."

If your federal adjusted gross income is less than or equal to
your federal standard deduction, you are exempt from Utah
income tax. For this purpose, the federal standard deduction
does not include the extra deductions for age or blindness.

Line 11. Utah Personal Exemption
(UC §59-10-1018(1)(g))
The Utah personal exemption is $1,941 per dependent. Multiply
the amount on line d in box 2 by $1,941.

Complete the worksheet to see if you qualify.

9

2023 Utah TC-40 Instructions

Qualified Exempt Taxpayer Worksheet (Line 21)
1. Enter the federal adjusted gross income
from line 11 of your federal return
(1040, 1040-SR, 1040NR)

1 _________

2. Enter your standard deduction.

2 _________

Note: If your standard deduction was limited,
enter the amount allowed on your federal return.
Federal 1040NR filers enter "0". Otherwise, see
the following for your filing status:
a. Single: Enter $13,850
b. Head of Household: Enter $20,800
c. Married filing joint: Enter $27,700
d. Married filing separate: If your spouse did not itemize,
enter $13,850. If your spouse itemized, enter "0"
e. Qualifying surviving spouse: Enter $27,700
3. Subtract line 2 from line 1. If the amount is
less than zero, enter "0".

3 _________

If the amount on line 3 of this worksheet is more than zero, leave
the box on TC-40, line 21 blank and go to line 22.
If the amount on line 3 of this worksheet is zero, you are exempt
from Utah income tax. Enter "X" in the box on TC-40, line 21 and
enter "0" on line 22. Then complete the rest of the return.

Line 22. Utah Income Tax
Subtract the taxpayer tax credit on line 20 from the tax
calculated on line 10. If the result is zero or less, enter "0".
If you qualified as exempt from Utah tax (see worksheet for
line 21) and checked the box on line 21, enter "0".

TC-40, Page 2
Line 23. Tax from Page 1
Enter the Utah income tax from line 22 (page 1).

Line 24. Apportionable Nonrefundable Credits
Enter the total from TC-40A, Part 3.
Complete TC-40A, Part 3 if you can claim any of these credits:
• Capital gain transactions credit
• Retirement credit
• my529 credit
• Health benefit plan credit
• Gold and silver coin sale credit
• Social Security benefits credit
• Military retirement credit
• Earned income tax credit
• Nonrefundable adoption expenses credit
Apportionable nonrefundable credits can
reduce your income tax to zero, but cannot
result in a refund.
See instructions for TC-40A, Part 3 on page 18.

Line 25. Enter Tax
Full-year residents: Subtract line 24 from line 23 and enter
the result. Do not enter an amount less than zero. Complete
the rest of the return.
Nonresidents and part-year residents: Subtract line 24
from line 23 and enter the result on TC-40B, Non or Part-year
Resident Schedule, line 40. Do not enter an amount less than
zero. Complete TC-40B and enter the tax from TC-40B, line
41 on TC-40, line 25. Complete the rest of the return.
See instructions for TC-40B on page 27.

Line 26. Nonapportionable Nonrefundable
Credits
Enter the total from TC-40A, Part 4.
Complete TC-40A, Part 4 to claim any of these credits:
• At-home parent credit
• Qualified sheltered workshop cash contribution credit
• Historic preservation credit
• Credit for increasing research activities in Utah
• Carryforward of credit for machinery and equipment used
to conduct research
• Credit for income tax paid to another state
• Live organ donation expenses credit
• Renewable residential energy systems credit
• Combat related death credit
• Veteran employment credit
• Employing persons who are homeless credit
• Achieving a Better Life Experience (ABLE) program credit
• Military survivor benefits credit
• Special Needs Opportunity Scholarship Program credit
• Pass-through entity taxpayer income tax credit
Nonapportionable nonrefundable credits can
reduce your income tax to zero, but cannot
result in a refund.
See instructions for TC-40A, Part 4, on page 22.

Line 27. Subtract Line 26 from Line 25
If the total credits on line 26 is more than or equal to the tax
on line 25, enter "0".

Line 28. Voluntary Contributions
Enter the total of your voluntary contributions from TC-40, page
3, Part 4. The contributions will add to your tax due or reduce
your refund. Once made, you cannot change a contribution
on an amended return.

Line 29. Amended Return Only Previous Refund
This line is only for an amended return. Enter the total of all
refunds, credits, and offsets of state income tax received for
the tax year being amended. Do not include refund interest.

10

2023 Utah TC-40 Instructions

Line 30. Recapture of Low-Income
Housing Credit
If you claimed the Utah low-income housing credit in a previous
year and then disposed of the building or an ownership interest,
or if the qualified basis of the building has decreased, you may
have to recapture the credit.
If you are required to recapture a portion of your federal low
income housing credit, you must also recapture a portion of
your Utah low income housing credit.

Sales and use tax rates vary throughout Utah. Use the Use
Tax Rate Chart below to get the rate for the location where
the merchandise was delivered, stored, used, or consumed.
Use the county tax rate if the city is not listed.
The tax on grocery food is 3 percent. Grocery food is food sold
for ingestion or chewing by humans and consumed for taste or
nutrition. Grocery food does not include alcoholic beverages or
tobacco. See Pub 25, Sales and Use Tax, for more information.

Use Tax Rate Chart (Effective Dec. 31, 2023)

Complete the following worksheet.

Tax from Recapture of Low-Income
Housing Credit Worksheet
1. Federal net recapture tax
(federal form 8611, line 10)

1 _________

2. Credits subject to recapture
(federal form 8611, line 3)

2 _________

3. Divide line 1 by line 2

3 _________

4. Total low-income housing credits actually
taken over the life of the project on all
Utah returns

4 _________

5. Total – multiply line 3 by line 4

5 _________

Enter this amount on TC-40, line 30.

.0635
.0735
.0635
.0690
.0665
.0735
.0670
.0695
.0700

.0635
.0645
.0675
.0665
.0735
.0845
.0715
.0725

Line 31. Utah Use Tax
Use tax is a tax on goods and taxable services purchased for
use, storage or other consumption in Utah during the taxable
year and applies only if sales tax was not paid at the time of
purchase. If you purchased an item from an out-of-state seller
(including Internet, catalog, radio and TV purchases) and the
seller did not collect sales tax on that purchase, you must
pay the use tax directly to the Tax Commission. If you have a
Utah sales tax license/account, include the use tax on your
sales tax return. If you do not have a Utah sales tax license/
account, report the use tax on line 31 of TC-40.
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
the Utah use tax you owe. If you paid sales tax to more than one
state, complete the Use Tax Worksheet below for each state.
Add lines 8 on all worksheets, and enter the total on line 31.

Use Tax Worksheet

.0635
.0645
.0675
.0635
.0825
.0735
.0835
.0855
.0845
.0685
.0885
.0635
.0835
.0645
.0635
.0675
.0675
.0670
.0735
.0845
.0835
.0635
.0675
.0670
.0695
.0635
.0635
.0795
.0725

Beaver County
Beaver City
Box Elder County
Brigham City, Perry, Willard
Mantua
Snowville
Cache County
Cache Valley Transit, Hyde
Park, Lewiston, Millville
Hyrum, Logan, Nibley, N. Logan,
Providence, Richmond, River
Heights, Smithfield
Carbon County
Helper
Price
Wellington
Daggett County
Dutch John
Davis County
Bountiful, Centerville,
Clearfield, Farmington,
Kaysville, Layton, N. Salt
Lake, S. Weber, Syracuse,
W. Bountiful, Woods Cross
Duchesne County
Duchesne City
Roosevelt
Emery County
Green River
Garfield County
Boulder, Panguitch, Tropic
Bryce Canyon
Escalante
Grand County
Moab
Iron County
Brian Head
Cedar City
Juab County
Mona
Nephi
Santaquin South
Kane County
Kanab
Orderville
Millard County
Fillmore
Morgan County
Morgan City
Piute County
Rich County
Garden City
Salt Lake County

.0885
.0835
.0745
.0775

.0635
.0675
.0745
.0635
.0645
.0675
.0665
.0635
.0645
.0665
.0675
.0715
.0905
.0745
.0660
.0690
.0700
.0645
.0695
.0715
.0725

.0645
.0675
.0755

.0785
.0835
.0645
.0675
.0805
.0745
.0635
.0665
.0725
.0745

Alta
Brighton
Murray, South Salt Lake
Salt Lake City,
Inland Port SLC,
SLC Convention Hotel
San Juan County
Blanding, Monticello
Bluff
Sanpete County
Centerfield, Mayfield
Ephraim, Fairview, Gunnison,
Mt. Pleasant
Manti
Sevier County
Aurora, Redmond
Monroe
Richfield, Salina
Summit County
Park City
Snyderville Basin Transit
Tooele County
Erda, Lakepoint City,
Lakepoint Transit, Lincoln,
Stansbury Park
Grantsville, Tooele City
Uintah County
Naples, Vernal
Utah County
American Fork, Cedar Hills,
Highland, Lehi, Lindon, Orem,
Payson, Pleasant Grove,
Provo, Santaquin, Spanish
Fork, Springville, Vineyard
Wasatch County
Heber
Independence, Mil. Rec.
Wasatch, Mil. Rec. Hideout,
Mil. Rec. MWR Hotel, Mil.
Rec. GAEC PID
Midway
Park City East
Washington County
Hurricane, Ivins, La Verkin,
St. George, Santa Clara,
Washington City
Springdale
Virgin
Wayne County
Bicknell
Weber County
Falcon Hill Riverdale,
Riverdale

1. Amount of purchases (except grocery food)
subject to use tax

1 _________

2. Use tax rate
(decimal from Use Tax Rate Chart)

2 .__ __ __ __

3. Multiply line 1 by line 2

3 _________

4. Amount of grocery food purchases
subject to use tax

4 _________

Line 32. Total Tax, Use Tax and Additions to Tax

5. Multiply line 4 by 3% (.03)

5 _________

Add lines 27 through 31.

6. Add line 3 and line 5

6 _________

Line 33. Total Withholding

7. Credit for sales tax paid to another state
on use tax purchases

7 _________

8. Use tax due (subtract line 7 from line 6)
(If less than zero, enter "0.")

8 _________

If you have mineral production withholding or passthrough entity withholding: Complete TC-40 page 3, Part
5. Enter the total from Part 5 on line 33.
If you have only Utah income tax withholding: Enter on
line 33 the total from form TC-40W, Part 1.

11

2023 Utah TC-40 Instructions
Complete TC-40W, Part 1, listing each W-2 and 1099 with
Utah withholding tax. If you have more than four withholding
forms, use additional TC-40Ws.
See instructions for TC-40W on page 28.
Keep withholding forms with your records. Do not attach
them to your return. Processing will be delayed and we
may reject your withholding credit if you do not complete
form TC-40W, Part 1 with all required information.

Line 34. Credit for Utah Income Tax Prepaid
Prepayments include payments made with form TC-546, Individual Income Tax Prepayment Coupon, and any amount of
the previous year’s refund applied to your current tax liability.

Line 35. Amended Return Only - Previous
Payment
Use this line only for an amended return. Enter the total tax
paid with the original return plus any later tax payments for
the tax year being amended. Do not include on this line any
penalty, interest or fees paid on the previous return.

Line 36. Nonapportionable Refundable Credits
Enter the total from TC-40A, Part 5.
Complete TC-40A, Part 5 to claim any of the following credits:
• Renewable commercial energy systems credit
• Agricultural off-highway gas/undyed diesel credit
• Farm operation hand tools credit
See instructions for TC-40A, Part 5, on page 25.

Line 37. Apportionable Refundable Credits
Enter the amount form TC-40A, Part 6, line c.
Complete TC-40A, Part 6 to claim any of the following credits:
• Refundable adoption expenses
See instructions for TC-40A, Part 6, on page 26.

Line 38. Total Withholding and Refundable
Credits
Add lines 33 through 37.

Line 39. Tax Due
If line 32 is more than line 38, subtract line 38 from line 32.
This is the tax you owe.

Line 40. Penalty and Interest
If you are filing your return or paying any tax late, you may owe
penalties and interest. To calculate your penalty and interest,
follow the instructions in Pub 58, Utah Interest and Penalties
(tax.utah.gov/forms). We will send you a bill if you do not
pay the penalties and interest with your return or if the penalty
and/or interest is calculated incorrectly.
Penalties
You may have to pay a penalty for not filing your return by the
due date, not paying tax due on time, not pre-paying enough
on an extension return, and not filing information returns or
supporting schedules (UC §59-1-401). The penalties are a
percentage of the unpaid tax, based on the number of days late.

The penalty for underpaying an extension prepayment is 2
percent of the unpaid tax per month of the extension period.
If the return is not filed by the extension due date, failure to
file and pay penalties will apply as if the extension had not
been granted.
There is no late filing penalty (including on an amended return)
if you have no tax due on the return.
Interest
Interest is in addition to penalties due. Calculate interest from
the due date (April 15, 2024) to the date paid. The 2024 interest rate is 7 percent.

Line 41. Total Due - Pay This Amount
Add any penalty and interest you owe on line 40 to the tax on
line 39. This is your total due.
For payment options and instructions, see Payment Options
on page 6.

Line 42. Refund
If line 38 is more than line 32, subtract line 32 from line 38.
This is your refund.
Note: Your refund may be applied to any outstanding federal
or state debt owed.
Check your Utah refund status at tap.utah.gov.

Line 43. Voluntary Subtractions from Refund
If you want to deposit all or part of your refund into a my529
account(s) (see page 14), or if you want to apply all or part
of your refund as a prepayment of your 2024 Utah income tax
liability, complete TC-40 page 3, Part 6. Enter the total from
Part 6 on line 43.
The amount on line 43 cannot be greater than the amount
on line 42.

Line 44. Remaining Refund Direct Deposit
If you want your refund (or remaining refund) deposited directly
into your checking or savings account, enter your bank or
credit union’s routing number and your account number. Do
not include hyphens, spaces or special symbols.
See the Direct Deposit Example (below) to find the routing
and account numbers on your check. Your financial institution
can also provide this information.
Indicate whether you want your refund deposited into your
checking or savings account, or if the account is foreign
(outside of the United States or its territories). We cannot
transfer funds outside of the United States, so if you mark
“foreign” you will receive your refund as a check.
If we cannot direct deposit your refund we will mail you a
refund check to the address on your return.

Completing the Return
Signature
You must sign your return. If filing a joint return, both you and
your spouse must sign. Not signing the return will delay your
refund.

12

2023 Utah TC-40 Instructions

Direct Deposit Example for Line 45
JOHN J. TAXPAYER
MARY S. TAXPAYER
900 N 500 W
My Town, UT 84000

1234

PAY TO THE
ORDER OF

$
DOLLARS

MY TOWN BANK
My Town, UT 84000

Routing
number

Account
number

Do not include
the check number

FOR

250250025

000009876543

Routing number

2 5 0 2 5 0 0 2 5

1234

Account number

Enter "X" for bank account type

0 0 0 0 0 9 8 7 6 5 4 3

Checking

X

Savings

Signature for Deceased

Paid Preparer Requirements

If your spouse died in 2023 or 2024 before filing your return
and you are filing a joint return, write “DECEASED” in the
signature block for your spouse. See more on page 13. If
you are not a surviving spouse and are claiming a refund for
the deceased taxpayer, sign the return and attach form TC-131.

A paid preparer must enter his or her name, address, and
PTIN in the section below the taxpayer's signature.

Third Party Designee

If a preparer (or two or more preparers affiliated together in
the same establishment) prepared over 100 returns in a prior
calendar year, the preparer(s) must submit all of their Utah
individual income tax returns electronically. Exceptions apply
for taxpayers who choose not to file electronically and for undue hardship on the preparer in conforming to this provision
(see form TC-831).

If you want a friend, family member or other person to discuss
your return with the Tax Commission, enter their name and
phone number in the Third Party Designee area (page 2
of your return). Also, enter a number (up to five digits) as a
personal identification number (PIN). If you want the paid
preparer who signed your return as the third party designee,
enter "Preparer" in the designee's name area.
If you fill in the Third Party Designee area, you (and your
spouse if filing a joint return) authorize the Tax Commission
to call the designee with questions that may arise while
processing your return. You also authorize the designee to:
1. give the Tax Commission any missing information from
your return;
2. call the Tax Commission for information about the
processing of your return or the status of your refund or
payment(s);
3. receive copies of notices or transcripts related to your
return, upon request; and
4. respond to certain Tax Commission notices about math
errors, offsets and return preparation.
You are not authorizing the designee to receive any refund,
bind you to anything (including any additional tax liability),
or otherwise represent you before the Tax Commission. The
authorization automatically ends on the due date for filing your
next year's tax return (without regard to extensions).
If you want to change the designee's authorization, complete
and submit TC-737, Power of Attorney and Declaration of
Representative (tax.utah.gov/forms). If you want to revoke the
authorization before it ends, submit your request in writing to
the Utah State Tax Commission, attention Taxpayer Services,
210 N 1950 W, SLC, UT 84134.

Preparer Electronic Filing Requirements
(UC §59-10-514.1)

Preparer Penalties
(UC §§59-1-401(11)-(12))
The person who prepares, presents, procures, advises, aids,
assists, or counsels another on a return, affidavit, claim, or
similar document administered by the Tax Commission, 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
document) and criminal penalties (second degree felony with
a fine from $1,500 to $25,000).

Paper Returns
If you file a paper return, allow at least 90 days for it to be processed.
Mail your paper return, plus any schedules, payment and
payment coupon, to:
Refund Return
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0260
Tax-due Return
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134-0266

FYI: IRS
All information on your return is compared to information filed with the IRS.

13

2023 Utah TC-40 Instructions

TC-40, Page 3
Submit TC-40, page 3 ONLY if you have entered information
on the form. Do NOT submit TC-40, page 3 if it is blank.

 Part 1 – Deceased Taxpayer Information

A return must be filed for a deceased person who would have
been required to file an income tax return. The personal representative, executor, administrator, legal representative, or
surviving spouse must sign and file the final return and any
other returns still due.
If you are filing the deceased taxpayer’s return as single,
married separate, head of household, or qualifying surviving
spouse, and they died in 2023 or 2024 before filing the tax
return, enter the taxpayer’s date of death (mm/dd/yy) on the
first line of TC-40, page 3, Part 1.
If you are the surviving spouse filing a joint return with the
taxpayer who died in 2023 or 2024 before filing the tax return,
enter the deceased taxpayer’s date of death (mm/dd/yy) on
TC-40, page 3, Part 1:
1. Line 1 if the deceased person was the primary taxpayer
shown on TC-40, page 1; or
2. Line 2 if the deceased person was the spouse shown on
TC-40, page 1.
Write “DECEASED” in the signature block on TC-40, page 2
for the deceased taxpayer and sign the return.
If you are not a surviving spouse and are claiming a refund for
the deceased taxpayer, enter an "X" on TC-40 page 3, Part 1.
Sign the return and attach form TC-131, Statement of Person
Claiming Refund Due a Deceased Taxpayer.

 Part 2 – Fiscal Year End Date
Leave this field blank if you are a calendar year filer (your tax
year ends on December 31).
If you file your return on a fiscal year basis (a 12-month period
ending on the last day of any month except December), enter
your fiscal year-end date (two-digit month and two-digit year).
See Fiscal Year Filers on page 5.

 Part 3 – Federal Form 8886
If you filed federal form 8886, Reportable Transaction
Disclosure Statement, with the IRS, enter an "X" in Part 3.

 Part 4 – Voluntary Contributions
You may contribute to any of the following approved causes.
Contributions will add to your tax due or reduce your refund.
Once made, you cannot change a contribution on an amended
return.
Leave the entire Part 4 blank if you are not contributing to
any of the accounts.
Write the code and amount of each contribution on the
lines in Part 4. Add your contributions and enter the total on
TC-40, line 28.

Codes for Contributions
02 Pamela Atkinson Homeless Account
03 Kurt Oscarson Children's Organ Transplant Account
05 School District and Nonprofit School Dist. Foundation
15 Clean Air Fund
16 Governor's Suicide Prevention Fund

See below for an explanation of each contribution.

(02) Pamela Atkinson Homeless Account
(UC §59-10-1306)
Contributions help fund services and programs to help Utahns
become self-sufficient.
For more information, contact:
Department of Workforce Services
PO Box 45249
Salt Lake City, UT 84145-0249
jobs.utah.gov/htf/index.html

(03) Kurt Oscarson Children’s Organ Transplant
Account
(UC §59-10-1308)
Contributions provide financial help to families of children
needing an organ transplant.
For more information, contact:
Kurt Oscarson Children’s Organ Transplant Fund
288 N 1460 W
PO Box 144610
Salt Lake City, UT 84114-4610
385-310-5238
health.utah.gov/cshcn/programs/kocotf.html

(05) School District and Nonprofit School District
Foundation
(UC §59-10-1307)
Contributions help fund private, nonprofit school district
foundations that promote the following: partnership activities
between schools and communities; charitable giving activities
to specific educational programs; and opportunities for
scientific, educational, literary, and improvement objectives.
Your contribution goes to the school district if there is no
nonprofit foundation. Enter a code for the school district/
foundation (from the list below) in the SCHOOL DIST. CODE
box to the right of the amount.
School District Codes for "SCHOOL DIST. CODE" box
01 Alpine
11 Grand
22 N. Sanpete 33 S. Summit
02 Beaver
12 Granite
23 N. Summit
34 Tintic
03 Box Elder 13 Iron
24 Ogden
35 Tooele
04 Cache
14 Jordan
25 Park City
36 Uintah
42 Canyons 15 Juab
26 Piute
41 UtahAssistive
Technology
05 Carbon
16 Kane
27 Provo
06 Daggett
17 Logan
28 Rich
37 Wasatch
07 Davis
18 Millard
29 Salt Lake
38 Washington
08 Duchesne 19 Morgan
30 San Juan
39 Wayne
09 Emery
20 Murray
31 Sevier
40 Weber
10 Garfield
21 Nebo
32 S. Sanpete

14

2023 Utah TC-40 Instructions

(15) Clean Air Fund
(UC §59-10-1319)
Contributions are disbursed to the Utah Division of Air Quality to fund:
1. grants to individuals or organizations in Utah for activities
to improve Utah air quality; or
2. public educational programs about the importance of air
quality for the health, well-being and livelihood of Utah
residents.
For more information, contact:
Utah Division of Air Quality
Department of Environmental Quality
PO Box 144820
Salt Lake City, UT 84114-4820
801-536-4019

(16) Governor’s Suicide Prevention Fund
(UC §59-10-1320)
Contributions fund mental health crisis response improvements, suicide risk factor reductions and protection factors
associated with suicide reduction.
For more information, contact:
Utah Department of Health & Human Services
Office of Substance Use and Mental Health
288 N 1460 W
Salt Lake City, UT 84116
801-538-3939

 Part 5 – Withholding
Complete Part 5 if you have mineral production withholding
or pass-through entity withholding.
1. Utah Income Tax Withheld
Enter the total from TC-40W, Part 1.
Complete TC-40W, Part 1, listing each W-2 and 1099 with
Utah withholding tax. If you have more than four withholding
forms, use additional TC-40Ws.
See instructions for TC-40W on page 28.
2. Mineral Production Withholding Tax Credit
(UC §59-6-102(3))
Enter the total of Utah mineral production withholding tax from
TC-675R or Utah Schedule K-1.
Complete TC-40W, Part 2 if you are claiming credit for Utah
mineral production withholding tax.
The mineral production company on form TC-675R must
provide the following information to you:
1. the company's federal employer identification number (EIN),
2. the company's Utah mineral production withholding account
number, and
3. your share of the mineral production withholding tax.
Keep all TC-675Rs and Utah Schedule K-1(s) with your
records. Do not attach them to your Utah return. Processing
will be delayed, and we may reject your mineral production
withholding credit if you do not complete TC-40W, Part 2 with
all required information.
See instructions for TC-40W, Part 2 on page 29.

3. Pass-through Entity Withholding Tax Credit
(UC §59-10-1103)
Enter the total from TC-40W, Part 3.
Complete TC-40W, Part 3 if you are claiming credit for any
Utah income tax withheld or paid on your behalf by a passthrough entity (partnership, LLC, LLP, S corporation or trust)
to which you belong.
Keep Utah Schedule K-1 and all other related documents with
your records. Do not attach them to your Utah return. Processing
will be delayed, and we may reject your withholding credit if you
do not complete TC-40W, Part 3 with all required information.
See instructions for TC-40W, Part 3 on page 29.
Total
Add the amounts and enter the total here and on TC-40,
page 2, line 33.
Keep withholding forms with your records. Do not attach
them to your return. Processing will be delayed and we
may reject your withholding credit if you do not complete
form TC-40W with all required information.

 Part 6 – Voluntary Subtractions from Refund
1. my529
(UC §59-10-1313)
If you own a my529 account, you may contribute all or part of
your refund to your my529 account(s) by entering the amount
you want deposited. The deposit will be sent to my529 with your
name, address and Social Security number as identification.
my529 will deposit your refund into your my529 account(s). If
you have multiple my529 individual accounts under your Social
Security number, your refund will be divided equally among all
your individual accounts. Both Social Security numbers from
a joint return will be matched to existing my529 individual
accounts for dividing the refund.
If you enter an amount on this line but do not own a my529
individual account, my529 will send you information to open an
account.You may also visit my529.org or call 1-800-418-2551
to open an account. If you do not open an account within the
designated time frame, my529 will return your refund to you
without interest or earnings.
Note: Your refund will not be contributed to your my529 individual account until your return has finished processing, which
may take up to 90 days. Any outstanding federal or state debt
you owe may be subtracted from your refund before it is contributed to your my529 individual account(s). The refund will be
treated as a current-year contribution in the year contributed.
For more information about my529 accounts, visit my529.org
or call 1-800-418-2551.
2. Refund Applied To 2024 Taxes
You may apply all or part of your refund