What to Attach to Your Utah Return

What you must attach to your return depends on how you file your return (e-file or paper return) and your specific deductions, credits, residency, etc.

• E-file requirements
• Paper return requirements

E-file Requirements

In most cases, taxpayers who file their return electronically are not required to send anything to the Tax Commission. The only exceptions are:

• Taxpayers who claim credit for mineral production withholding on form TC-675R,
• Taxpayers who electronically file only the Utah state return with no federal return,
• Taxpayers who claim the low-income housing credit and must file the TC-40LIS (building project owner),
• Taxpayers who claim an "equitable adjustment" on Schedule S, Part 1, Code 69 or Part 2, Code 79 must attach an explanation, and
• Taxpayers who claim injured spouse relief and file federal form 8379

These taxpayers must send the documentation indicated with Form TC-8453:

Important: Do not send a paper copy of the electronically filed return for any reason, as it will cause processing delays.

Federal and State Returns E-filed Through a Paid Preparer
(Electronic Return Originator or ERO)

Utah accepts the federal PIN as the electronic signature. The ERO is required to obtain the taxpayers signature(s) on federal form 8879. The ERO and taxpayers must keep copies of all W-2s and other documentation. If the taxpayer meets any of the conditions listed above, the required documents must be mailed to the Tax Commission, with the TC-8453.

Utah Returns Filed Online Using Commercial Software

The taxpayer must send a signed copy of TC-8453 if the taxpayer meets any of the conditions listed above.

Paper Return Requirements

The following documents must be mailed to the Utah State Tax Commission when filing a paper return. Click here for the mailing address. Utah does not require a copy of the federal return.

1. Original signed Utah tax return. If the filing status is married filing joint, both spouses must sign the return.
2. Withholding documents. To receive credit for Utah taxes withheld, you must attach all Utah tax withholding forms (e.g. W-2, 1099-R, 1099-MISC, etc.).
3. Taxpayers who claim any of the following must attach the documentation indicated to the Utah return:
   1. Other additions to income, deductions from income, other deductions, nonrefundable credits, and/or refundable credits – TC-40S.
   2. Non or part-year residents – TC-40C.
   3. Retirement income exemption/deduction – TC-40B and forms 1099-R and SSA-1099, if applicable.
   4. Other adjustments deduction – Schedule or explanation of any other deductions claimed.
   5. Credit for tax paid to another state – TC-40A.
   6. Low-income housing credit – Building project owner – TC-40LIS.
   7. Nonresident shareholder's withholding tax credit – federal Schedule K-1 issued by the corporation showing your share of amounts withheld.
   8. Mineral production withholding tax credit – TC-675R or federal Schedule K-1.