Instructions for Form TC-40 "Utah Individual Income Tax Return" - Utah

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Download Instructions for Form TC-40 "Utah Individual Income Tax Return" - Utah

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Utah 2019
Individual Income Tax
All State income tax dollars fund education.
All State income tax dollars fund education.
Get a faster refund!
tap.utah.gov
Utah State Tax Commission
Utah State Tax Commission
210 North 1950 West • Salt Lake City, Utah 84134
210 North 1950 West • Salt Lake City, Utah 84134
tax.utah.gov
tax.utah.gov
Utah 2019
Individual Income Tax
All State income tax dollars fund education.
All State income tax dollars fund education.
Get a faster refund!
tap.utah.gov
Utah State Tax Commission
Utah State Tax Commission
210 North 1950 West • Salt Lake City, Utah 84134
210 North 1950 West • Salt Lake City, Utah 84134
tax.utah.gov
tax.utah.gov
DID YOU
BUY ANYTHING ONLINE
LAST YEAR?
USE
TAX!
YOU MIGHT OWE
Shopping online is easy, but it’s not free.
You Should Know:
Y
S
Utah loses millions in tax revenue a year (and growing) to online
sales. This makes it harder for the state to pay for everything from
education to healthcare.
• Purchases are not exempt
from tax
just because you
When online sellers do not collect
make them online .
sales tax, it becomes your
• Use tax applies
to any pur-
responibility to pay use tax. You
chase that sales tax would .
must pay this use tax when you file
• Your use tax rate
depends on
where you live . See page 10 .
your Utah income tax return.
• Grocery food
is taxed at a flat
See page 10 for more information
3 percent across Utah .
and a worksheet to help you calcu-
• Some online sellers have tools
late how much use tax you owe.
to help you calculate the use
tax you owe .
Cover photo: Santa Clara, UT, by Mike Holt
The Fastest Refund Possible!
The Fastest Refund Possible!
Error-free filing!
Error-free filing!
To learn more, go to:
tap.utah.gov
tap.utah.gov
Your one-stop shop for
everything you need to
file electronically.
Three good reasons to e-file:
Still want to file a paper return?
Are you sure?
Electronic returns get processed faster than
paper returns.
Each paper return must be removed from the
envelope, sorted, examined, and processed by hand.
Electronic filing catches mistakes, ensuring
your return is filed right the first time.
If you make even a simple mistake, fixing it will add
several more weeks of processing time.
If you owe taxes, you can wait to pay until April
15, 2020, no matter how early you file your
If we can’t figure out how to fix your return, we will
return.
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
2019 Utah TC-40 Instructions
Paper Returns
Customer Service
To avoid errors and get the fastest refund possible, fi le your return
Hours:
Monday - Friday, 8:00 a.m. - 5:00 p.m.
electronically. If you must fi le a paper return, follow these guidelines:
Help from tax pros:
taxmaster@utah.gov
Taxpayer help line:
801-297-2200
• Use black or dark blue ink only. Do not use felt tip pen.
1-800-662-4335 (outside SLC area)
• Enter only whole dollar amounts – no cents.
Visit us in person:
• If a line or box does not apply to you, leave it blank.
Ogden:
2540 Washington Blvd., 6th Floor
• Do not use dollar signs, commas or parentheses.
Provo:
150 E Center St., #1300
• If entering a loss, use a minus sign in front of the number.
SLC:
210 N 1950 W
Hurricane: 100 S 5300 W
• Sign and mail the original return – keep a copy for your records.
Get Utah Forms
Tax Commission Mailing address
Online:
tax.utah.gov/forms (including fi ll-in forms)
Mail your Utah return to one of the following addresses:
Automated orders:
801-297-6700
ALL RETURNS WITH PAYMENTS
1-800-662-4335, ext. 6700
Utah State Tax Commission
(outside the SLC area)
210 N 1950 W
Salt Lake City, UT 84134-0266
References
ALL OTHER RETURNS (including refunds)
Utah State Tax Commission
UC
Utah Code (le.utah.gov)
210 N 1950 W
IRC Internal Revenue Code (law.cornell.edu/uscode/26)
Salt Lake City, UT 84134-0260
USC U.S. Code (law.cornell.edu/uscode)
Online instructions and information: incometax.utah.gov
Utah Taxpayer Advocate Service
The Taxpayer Advocate Service helps taxpayers who have made
Employee Verifi cation for Employers
multiple, unsuccessful attempts to resolve concerns with the Tax
Employers can help prevent identity theft by verifying the Social Se-
Commission. This service helps resolve problems when normal
curity numbers of job applicants. E-Verify is a free service of the U.S.
agency processes break down, identifi es why problems occurred, and
Department of Homeland Security that verifi es employment eligibility
suggests solutions. See tax.utah.gov/contact, or contact us to fi nd
through the Internet. Employers can use E-Verify at e-verify.gov.
out if you qualify for this service at 801-297-7562 or 1-800-662-4335,
ext. 7562, or by email at taxpayeradvocate@utah.gov.
Do not use the Taxpayer Advocate Service to bypass normal methods
Utah Taxpayer Bill of Rights
for resolving issues or disputes.
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.
If you need an accommodation under the Americans with Dis-
abilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD
801-297-2020. Please allow three working days for a response.
Contents
TC-40 - General Instructions .................................................... 2
Foreign Nationals & Expatriates ......................................... 4
What's New ......................................................................... 2
Injured Spouse .................................................................... 5
Free Tax Help ...................................................................... 2
Innocent Spouse ................................................................. 5
Federal Earned Income Tax Credit (EITC) .......................... 2
Fiscal Year Filers ................................................................. 5
Federal Form 1040-SR ....................................................... 2
Amended Return................................................................. 5
Who Must File ..................................................................... 2
Federal Tax Credits ........................................................... 5
When to File and Pay .......................................................... 2
Utah Losses and Loss Carries ........................................ 6
How to File .......................................................................... 3
Deadlines to Claim a Refund or Credit ............................... 6
What to Attach and What to Keep ....................................... 3
TC-40 - Line-by-Line Instructions ............................................. 6
Rounding Off to Whole Dollars ........................................... 3
TC-40, Page 1 .................................................................... 6
Utah Domicile ..................................................................... 3
TC-40, Page 2..................................................................... 9
"Resident" Defi ned .............................................................. 4
Completing the Return ...................................................... 12
"Part-Year Resident" Defi ned .............................................. 4
TC-40, Page 3................................................................... 13
Military ................................................................................ 4
TC-40A - Supplemental Schedule Instructions....................... 15
Native Americans ................................................................ 4
TC-40B - Non or Part-year Resident Schedule ...................... 25
Students .............................................................................. 4
Line-by-Line Instructions ................................................... 25
Income from Other States ................................................... 4
TC-40W - Utah Withholding Tax Schedule ............................. 26
Income from Other Countries ............................................. 4
TC-547 .................................................................................... 28
2
2019 Utah TC-40 Instructions
TC-40 - General Instructions
Qualifi ed Exempt Taxpayer:
You may be exempt from Utah
What's New
individual income tax if your federal adjusted gross income
Solar Energy Systems Phase-out:
The maximum Re-
is less than your federal standard deduction. See instructions
newable Residential Energy Systems Credit (credit 21) for
for line 21.
solar power systems installed in 2019 is $1,600.
Nonresident Filing Exemption:
You do not need to fi le a
FDIC Premium Deduction:
The 2019 legislature passed
Utah return if:
SB 12, creating a subtraction from income for FDIC pre-
1. you are a nonresident whose only Utah source of income
miums that were not allowed on the federal return. See
is from a partnership, S corporation or trust (or other pass-
page 17.
through entity);
Residency and Domicile:
Rules and defi nitions have
2. the partnership, S corporation, trust or other pass-through
changed. See page 3.
entities withheld Utah income tax on your Utah income; and
3. you are not claiming a Utah tax credit.
Free Tax Help
When to File and Pay
Volunteer Income Tax Assistance (VITA)
VITA volunteers provide free tax preparation service to low-
You must fi le your return and pay any tax due:
income and elderly taxpayers. Some VITA sites can fi le electroni-
1. by April 15, 2020, if you fi le on a 2019 calendar year basis
cally. Call 2-1-1 or 1-800-906-9887 to fi nd the closest VITA site.
(tax year ends Dec. 31, 2019); or
2. by the 15th day of the fourth month after the fi scal year
Tax Counseling for the Elderly (TCE)
ends, if you fi le on a fi scal year basis. If the due date falls
TCE offers free tax help to anyone, but gives priority to persons
on a Saturday, Sunday or legal holiday, the due date is the
60 years and older. Volunteers specialize in pension and retire-
next business day.
ment issues unique to seniors. See aarp.org, or call 2-1-1 or
You must pay all Utah income taxes for the tax year by the
1-888-227-7669.
due date. You may be subject to penalties and interest if you
do not fi le your return on time or do not pay all income tax
Earn it. Keep it. Save it.
due by the due date. (See instructions for line 41).
This coalition of statewide partners offers free tax preparation
Utah does not require quarterly estimated tax payments. You can
and free online DIY tax prep to certain low-income taxpayers.
prepay at any time at tap.utah.gov, or by mailing your payment
See UtahTaxHelp.org.
with form TC-546, Individual Income Tax Prepayment Coupon.
Federal Earned Income Tax Credit
Extension of Time to File
(EITC)
This is NOT an extension of time to pay your
taxes – it is an extension to fi le your return.
The federal earned income tax credit is a refundable federal
(not Utah) tax credit for certain people who work and have
You get an automatic extension of up to six months to fi le
earned income. The credit can mean a larger refund or a
your return. You do not need to fi le an extension form, but
reduction in your federal tax.
we will assess penalties if you have not met the prepayment
Check the IRS website at irs.gov/eitc, or call the IRS at
requirements (see below).
1-800-829-1040 to see if you qualify.
See instructions for line 41. All extension returns must be fi led
by Oct. 15, 2020.
Federal Form 1040-SR
Prepayment Requirements for Filing
Federal form 1040-SR, U.S. Tax Return for Seniors, is num-
Extension
bered exactly as federal form 1040. Therefore, all 1040 line
You must prepay by the original due date:
number references in these instructions also apply to 1040-SR.
90 percent of your 2019 tax due (TC-40 line 27 plus line 30);
Who Must File
100 percent of your 2018 tax liability (2018 TC-40 line 27
plus line 30); or
You must fi le a Utah TC-40 return if you:
90 percent of your 2019 tax due (TC-40, line 27 plus line
1. are a Utah resident or part-year resident who must fi le a
30) if you did not have a Utah tax liability in 2018 or if this
federal return,
is your fi rst year fi ling.
2. are a nonresident or part-year resident with income from
You may prepay through withholding (W-2, TC-675R, 1099-R,
Utah sources who must fi le a federal return, or
etc.), payments applied from previous year refunds, credits
3. want a refund of any income tax overpaid.
and credit carryovers, or payments made by the tax due
date using form TC-546, Individual Income Tax Prepayment
To fi le a Utah return, fi rst complete your federal return, even
Coupon, or at tap.utah.gov. Interest is assessed on unpaid
if you do not have to fi le with the IRS. You need the federal
tax from the original fi ling due date until the tax is paid in full.
return information to complete your Utah return.
Penalties may also apply.
3
2019 Utah TC-40 Instructions
How to File
Utah Domicile
(UC §59-10-136)
File your Utah taxes at tap.utah.gov.
If fi ling on paper, mail your return to the address on page 1.
Test 1
You are domiciled in Utah if:
What to Attach and What to Keep
1. You or your spouse claimed a child tax credit (IRC §24) for
a dependent on your federal tax return, and the dependent
Attach
is enrolled in a Utah public K-12 school. This does not ap-
ply if you are the dependent’s noncustodial parent and are
Send the following with your Utah return (also keep a copy
divorced from the custodial parent.
with your tax records):
2. You or your spouse is enrolled as a resident student in a
Utah Schedules
Utah state institution of higher education.
TC-40 page 3, TC-40A, TC-40B, TC-40C, TC-40S, and
TC-40W (all that apply).
Test 2
Other Adjustments
There is a rebuttable presumption you are domiciled in Utah
(i.e., you are domiciled in Utah unless you can prove otherwise)
An explanation for any equitable adjustment entered on
if you or your spouse:
TC-40A, Part 2, code 79.
1. claims a residential exemption for a primary residence
Other Forms
under UC §59-2, Property Tax Act,
Attach form TC-131 if claiming a refund for a deceased
2. voted in Utah during the taxable year and were not regis-
taxpayer. Also attach TC-40LIS if you are a building project
tered to vote in another state during that time, or
owner of a low-income housing unit. Also attach federal
form 8379 if you are claiming relief as an injured spouse
3. fi le a Utah income tax return as a full-year or part-year
(see page 5).
resident.
Tax Due
Test 3
Pay any return amount due at tap.utah.gov. If paying by
Even if you do not meet any of the conditions above, you are
check or money order, include form TC-547, Individual
still domiciled in Utah if:
Income Tax Return Payment Coupon (see the last page
of these instructions).
1. either you or your spouse has a permanent home in Utah
to which either of you intend to return after being absent;
and
FYI: Withholding Forms
2. you or your spouse has voluntarily settled in Utah, not
You must enter withholding tax information on form
for a special or temporary purpose, but with the intent of
TC-40W. Attach TC-40W to your return.
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 evi-
Keep
dence you have a permanent home is more convincing than
any evidence you do not), taking into consideration all of the
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule
following facts and circumstances:
K-1 or TC-675R with your return. If you do not complete and
submit form TC-40W with your return, processing will be de-
You or your spouse has a Utah driver’s license.
layed and we may reject your withholding credit.
You or your spouse claims a federal tax credit (IRC §24)
Do not send a copy of your federal return, credit schedules
for a dependent who is enrolled as a resident student in a
(other than Utah schedules TC-40A, TC-40B, TC-40C, TC-40S
Utah state institution of higher education.
and/or TC-40W), worksheets, or other documentation with
The nature and quality of the living accommodations you
your Utah return.
or your spouse has in Utah compared to another state.
Recordkeeping
You have a spouse or dependent in Utah for whom you or
your spouse claims a federal tax credit under IRC §24.
Keep copies of any receipts, tax forms, worksheets and other
documentation to support any income, deduction, exemption
The physical location where you or your spouse earns
and credit you have reported. We may ask you to provide this
income.
information later to support entries on your Utah return.
The state of registration of a vehicle owned or leased by
you or your spouse.
Rounding Off to Whole Dollars
You or your spouse has a membership in a church, club
or similar organization in Utah.
Round off cents to the nearest whole dollar. Round down if
You or your spouse lists a Utah address on mail, a telephone
under 50 cents; round up if 50 cents and above. Do not enter
listing, a listing in an offi cial government publication, other
cents on the return.
correspondence, or similar item.
You or your spouse lists a Utah address on a federal or
state tax return.