Utah Amended Return Instructions
To file an amended Utah individual income tax return, you must use Form TC-40 and follow the specific instructions provided by the Utah State Tax Commission. The process is designed to correct errors or report additional information after the original return has been filed.
How to File an Amended Return
- Indicate Reason for Amending: On the top of Form TC-40, page 1, enter the appropriate code from the Reason-for-Amending Codes list. Common codes include:
- Code 1: You filed an amended federal return (Form 1040X). Attach a copy of your federal amended return.
- Code 2: You made an error on your Utah return. Attach an explanation of the error.
- Code 4: You had a net operating loss. Utah treats net operating losses the same as the federal return. Attach a copy of your amended federal return (Form 1040X or 1045) and clearly show the year of the loss.
- Code 5: Other reasons. Attach a detailed explanation.
Enter the corrected figures on the return and/or schedules. If you are amending for a net operating loss carryback, you must complete a separate return for each year being amended.
What to Attach
- Attach all applicable schedules: TC-40A, TC-40B, TC-40S, TC-40W, etc.
- For Code 1 or Code 4, attach a copy of your amended federal return (Form 1040X or 1045).
- For Code 2 or Code 5, attach a written explanation of the error or reason for amending.
Line 29 – Previous Refund (Amended Return Only)
On Line 29, 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.
Using Online Software
If filing through OLT (Online Taxes) software:
- From within your tax return, click on "State" in the left menu (or tap three dots on mobile).
- Select "Start or Revisit Utah State."
- Follow on-screen prompts to enter personal, income, and deduction information.
- The software will guide you through adding Form TC-40 and any required schedules.
Important Notes
- Use the tax forms and instructions for the year you are amending. Prior year forms and instructions are available at tax.utah.gov/forms.
- 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.
Source:
Form TC-40 Instructions
Utah State Instruction
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.