INSTRUCTIONS: UTAH INCOME TAX SUPPLEMENTAL SCHEDULE (Form TC-40A)

To properly claim certain additions, subtractions, apportionable and nonapportionable nonrefundable credits and refundable credits when filing Utah state income tax, you must use a form TC-40A. This will be filed along with your form TC-40. Both forms are found on the website of the Utah State Tax Commission.

Utah Income Tax Supplemental Schedule TC-40A Step 1: At the top of the first page, enter your last name and Social Security number.

Utah Income Tax Supplemental Schedule TC-40A Step 2: Part 1 concerns additions to your income. Nine different specific additions are listed, along with their corresponding two-digit code number. For each addition you are documenting, enter the code number and the amount claimed. Total these amounts and transfer the resulting sum to line 5 of form TC-40.

Utah Income Tax Supplemental Schedule TC-40A Step 3: Part 2 concerns subtractions to your income. Seven subtractions are listed, along with their two-digit codes. Enter the two-digit code of every subtraction being documented and the amount. If claiming a Native American income subtraction, you must provide your enrollment number and tribe code. Total the subtractions and transfer the resulting sum to line 8 of form TC-40.

Utah Income Tax Supplemental Schedule TC-40A Step 4: Part 3 lists six different apportionable nonrefundable credits, along with their two-digit codes. Enter the two-digit code for every such credit being claimed and the corresponding amount. Total these amounts and transfer the sum to line 23 of form TC-40.

Utah Income Tax Supplemental Schedule TC-40A Step 5: Part 4 concerns 13 nonapportionable nonrefundable credits. Enter the two-digit code of every such credit being claimed and the dollar amount associated. If claiming a qualified sheltered workshop credit, you must give its name. Transfer the total of these values to line 26 of form TC-40.

Utah Income Tax Supplemental Schedule TC-40A Step 6: Part 5 concerns 5 different refundable credits. Enter the two-digit code of every such credit you are claiming and the corresponding dollar amount. Transfer the total of these values to line 38 of form TC-40.

Utah Income Tax Supplemental Schedule TC-40A Step 7: At the top of the second page, enter your last name and Social Security number.

Utah Income Tax Supplemental Schedule TC-40A Step 8: Attach the completed form when you are submitting your Utah state income tax return.