Child’s Income Excluded from Parent’s Return (code 56)


UC §59-10-114(1)(b)

If you report your child’s interest and dividends on your federal return, you must add the child’s income you excluded from your federal adjusted gross income to your Utah income.

Use the following worksheet to calculate the amount of income to add back.

1. Child’s excluded income, federal form 8814, the lesser of line 4 or line 5. $
2. Federal income amount not taxed. $  1050
3. Addition to income – subtract line 2 from line 1 (not less than zero) $

Enter the amount from line 3 above on your Utah form TC-40A, Part 1, using code 56.

If income for more than one child is reported on the parent’s return, complete the worksheet calculation above for each child separately, using their respective federal form 8814. Total the amounts from line 3 above for each child and enter the amount on Utah TC-40A, Part 1, using code 56.

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