A fiduciary of a resident estate or trust (a nonresident estate or trust with income derived from Utah sources) must file a Form TC-41, Utah Fiduciary Income Tax Return, if a federal Fiduciary Income Tax Return is required.
The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator or any person acting in any fiduciary capacity for any individual or entity. The term "estate" refers only to the estate of a deceased person and does not include a trust for minors, for a person judged incompetent, or for any person suffering from a legal disability.
