New For Tax Year 2010

State Refund Subtraction. The amount of state tax refund included on line 10 of federal form 1040, and which was formerly deducted on TC-40A, Part 2, is now deducted directly on TC-40, line 7.

TC-40, Schedule B, Non or Part-year Resident Schedule. This form has changed for 2010 and now includes the additions to income and subtractions from income as part of the calculation of the Utah tax. See Nonresident and Part-year Resident instructions.

Recycling Market Development Zone Credit. This credit has been repealed for purchases and expenditures made after December 31, 2011.

Tutoring Disabled Dependent Credit Expired. The nonrefundable credit for tutoring disabled dependents has expired and is no longer available.

Voluntary Contribution. You may contribute to the reconstruction or rehabilitation of houses contaminated by methamphetamine.

Interest Rate: The interest rate for the 2011 calendar year is 3 percent. Click here for more information. You can also see previous year interest rates in Publication 58.

All state income tax dollars fund education.