Form Tc-40 - Individual Income Tax Return Instructions

TC-40 - General Instructions

Utah does not require quarterly estimated tax payments.

What’s New

You can prepay at any time by sending your payment with

•

Recycling Market Development Zone Credit.

The

form TC-546, Individual Income Tax Prepayment Coupon,

Legislature has reinstated this credit for the period July 1,

or by paying online at taxexpress.utah.gov. See additional

2010 through December 31, 2011. See page 17.

instructions below.

•

Credit for Machinery and Equipment Used to Conduct

Research.

This credit expired December 31, 2010.

Extension of Time to File

However, there is a carryover provision for excess credits

There is NO extension of time to pay your taxes – only

from prior years. See page 17.

to ﬁ le your tax return.

•

Combat Related Death Credit.

This new credit applies

to service members killed in or as a result of serving in a

You automatically get an extension of up to six months to ﬁ le

combat zone. See page 18.

your return. Utah does not have an extension form. However,

•

Voluntary Contribution.

You may make a voluntary

penalties will be assessed if you have not met the prepayment

contribution to the canine body armor account. See page 8.

requirements by the original due date (April 17th) (see next

paragraph). See Penalties and Interest instructions on page 3.

Volunteer Income Tax Assistance (VITA)

All extension returns must be ﬁ led by October 15, 2012.

VITA volunteers provide free tax preparation service to low-

Prepayment Requirements for Filing

income and elderly taxpayers. Some VITA sites can ﬁ le elec-

tronically. Call 2-1-1 to ﬁ nd the closest VITA site.

Extension

You must prepay by April 17, 2012:

Federal Earned Income Tax Credit (EITC)

• 90% of your 2011 tax due (TC-40 line 27 plus line 30);

The federal earned income tax credit is a refundable federal (not

• 100% of your 2010 Utah tax liability (line 27 plus line 30

Utah) tax credit for certain people who work and have earned

of your 2010 Utah return); or

income. The credit can mean a larger refund or a reduction in

• 90% of your 2011 tax due if you did not have a tax liability

your federal tax.

in 2010 or if this is your ﬁ rst year ﬁ ling.

Check the IRS website at

You may prepay through withholding (W-2, TC-675R, 1099-R,

0,,id=130102,00.html, or call the IRS at 1-800-829-1040 to

etc.), payments applied from previous year refunds, tax credits

see if you qualify.

and credit carryovers, or payments made by the tax due date

using form TC-546, Individual Income Tax Prepayment Coupon,

Who Must File

or online at taxexpress.utah.gov. Interest is assessed on

1. Every Utah resident or part-year resident who must ﬁ le a

unpaid tax from the original ﬁ ling due date until the tax is paid

federal income tax return;

in full. Penalties may also apply.

2. Every nonresident with income from Utah sources who must

ﬁ le a federal return; and

Where to File

3. Taxpayers wanting a refund of any income tax overpaid.

You can ﬁ le and pay your Utah taxes electronically at

If you must ﬁ le a Utah return, ﬁ rst complete your federal return,

taxexpress.utah.gov.

even if you don't have to ﬁ le with the IRS. You need the federal

If ﬁ ling on paper, mail your return and payment (with the

return information to complete your Utah return.

TC-547, Individual Income Tax Return Payment Coupon) to

Income Tax Exemption:

You may be exempt from Utah

the payment mailing address shown on page 1.

individual income tax if your federal adjusted gross income

What to Attach and What to Keep

is less than the sum of your federal standard deduction and

federal personal exemptions amount for the taxable year. See

Include the following with your TC-40 and also keep a copy

instructions for line 21 on page 6.

with your tax records.

•

Utah Schedules:

Attach all applicable schedules (TC-

Nonresident Filing Exemption:

A nonresident whose only Utah

40A, TC-40B, TC-40C, TC-40S, and TC-40W).

source income is from a partnership or S corporation (or other

•

Other Adjustments:

Attach an explanation for any equitable

pass-through entity) and who had Utah income tax withheld by

adjustment entered on TC-40A, Part 1, code 69 or Part 2,

the partnership, S corporation or other pass-through entity on

code 79.

the Utah income, and does not seek to claim a Utah tax credit,

•

Other Forms:

Attach a copy of federal form 8379 to the

is not required to ﬁ le a Utah return.

front of your joint Utah return if claiming injured spouse

provisions and a joint refund is expected to be applied

When to File and Pay

(offset) to a past-due Utah tax obligation of the other spouse.

You must ﬁ le your return and pay any income tax due:

Also, include a Utah TC-40LIS if you are a building project

1. By April 17, 2012, if you ﬁ le on a 2011 calendar year basis

owner of a low-income housing unit.

(tax year ends December 31, 2011); or

•

Tax Due:

If you have an amount due on the return,

2. By the 15th day of the fourth month after the ﬁ scal year

submit form TC-547, Individual Income Tax Return Pay-

ends, if you ﬁ le on a ﬁ scal year basis. If the due date falls

ment Coupon, and your check or money order along

on a Saturday, Sunday or legal holiday, the due date is the

with the return.

next business day.

Withholding Forms:

Do not attach forms W-2, 1099-R,

All Utah income taxes for the tax year must be paid by the due

1099-MISC, Utah Schedule K-1, etc., or form TC-675R

date. If your return is not ﬁ led on time or all income tax due is

(showing mineral withholding tax). Withholding tax informa-

not paid by the due date, you may be subject to penalties and

tion must be entered on TC-40W which is submitted with

interest. (See Penalties and Interest instructions on page 3.)

your return. Keep all withholding forms with your tax records

Form Tc-40 - Individual Income Tax Return Instructions - 2011 Page 4

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