Utah state instructions

Utah State Instructions for Individual Income Tax Returns

Utah State Tax Commission provides comprehensive instructions and resources for individuals filing state income tax returns. The following guide outlines key forms, instructions, and steps for completing your Utah state tax return using OLT (Online Taxes) software or by manual filing.

Main Individual Tax Forms

• Form TC-40 – Individual Income Tax Return: The primary form for Utah residents. Instructions and form are available at TC-40 Instructions.
• Form TC-40B – Part-Year Resident and Nonresident Income Tax Return: For individuals who were not residents of Utah for the entire tax year. Instructions available at TC-40B Instructions.
• Form TC-40A – Income Tax Supplemental Schedule: Used to report additional income, deductions, or credits. Must be completed under the "Additions, Subtractions, or Credits" section in OLT software.
• Form TC-40S – Credit for Tax Paid to Another State: Claimed if you paid income tax to another state. Available in OLT software under the "Credits" section.
• Form TC-40W – Utah Pass-through Entity Taxpayer Withholding: For reporting withholding from pass-through entities. Found in the "Payments" section of OLT software.

Key Instructions and Calculations

• Earned Income Tax Credit (EITC): Calculate using the worksheet in TC-40A, Part 3. Multiply federal EITC (from Form 1040 or 1040SR, line 27a) by 0.2. Enter the lesser of this amount or your Utah wages (W-2 box 16) on TC-40A using code AM.
• Withholding Reporting: On Form TC-40, line 3 requires employer/payer name and address (from W-2 box "c" or 1099). Line 5 requires the Social Security number (W-2 box "a" or 1099). Line 6 is for Utah wages/income (W-2 box 16 or 1099).
• Mineral Production Withholding: Report on Form TC-675R. Include recipient name, address, city, state, zip code, gross payment, and tax withheld.
• Amended Returns: Use the tax forms and instructions for the year being amended. Prior year forms are available at tax.utah.gov/forms.

Filing with OLT (Online Taxes) Software

To add specific forms in OLT software:

• Form TC-40: Navigate to State → Start/Revisit Utah State → Follow prompts for personal, income, and deduction info.
• Form TC-40S: Go to State → Credits → Credit for Tax Paid to Another State.
• Form TC-40W: Go to State → Payments → Utah Pass-through Entity Taxpayer Withholding.
• Form TC-675R: Go to State → Payments → Mineral Production Withholding Tax.
• Nonapportionable Nonrefundable Credits: Go to State → Credits → Nonapportionable Nonrefundable Credits.

What to Attach

Attach the following schedules with your return (keep copies for records):

• TC-40 page 3
• TC-40A
• TC-40B
• TC-40S
• TC-40W

Automatic Extension

You automatically receive a six-month extension to file your Utah individual income tax return (not to pay taxes). No form is required. Use Form TC-546 only for prepayments.

Source:

TC-40 Instructions

TC-40B Instructions

TC-675R Instructions

Utah State Forms & Publications

Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.