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Attach completed schedule to your 2003 Utah income tax return
Taxpayer's last name
Taxpayer's social security number
Credit For Tax Paid To Another State
TC-40A
Rev. 12/03
Part-year residents rarely qualify for this credit.
Nonresidents do not qualify for this credit.
See instructions on page 10.
Part-year resident definition: A taxpayer who is domiciled in Utah for part of the year and domiciled in a state, other than Utah, for part of the
year, may only claim credit on the portion of income that: (1) is subject to both Utah tax and tax in another state, (2) was received while
domiciled
in
Utah, and (3) was included in “Column A-Utah Income” on TC-40C. Also see “Part-Year Resident Defined” on page 2 of instructions.
NOTE: You cannot file electronically if claiming credit for taxes paid to more than one state.
If you claim credit for tax paid to more than one state, complete a TC-40A for each state
and enter the sum of the credits on TC-40, line 19.
1.
Federal adjusted gross income taxed in state of: ____________________
1
00
$
Line 3 cannot be
2.
Federal adjusted gross income from federal return (see line 4 instructions on page 5)
greater than 1.0000
2
00
3.
Portion of other state gross income to total income (divide line 1 by line 2 and round to 4 decimal places)
3
4.
Utah income tax (line 16 on front of return)
4
00
5.
Credit limitation (multiply line 4 by decimal on line 3)
5
00
6.
Actual income tax paid to state shown on line 1. Part-year residents must prorate the tax paid to another
00
6
state. The credit only applies to the portion of the actual taxes paid on income that was taxed in Utah
and the other state shown.
00
7 $
7.
Credit for taxes paid to another state (line 5 or 6, whichever is less). Enter on TC-40, line 19.
Keep a signed copy of other state(s) income tax return for your records.