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Last Updated on November 23, 2011

UC §59-10-115(1)

Enter on Utah form TC-40A, Part 1, using code 69, any qualified equitable adjustment needed to prevent receiving a double tax benefit.

Example: If you take a deduction on your current year federal return, but a deduction was taken for the same amount on the previous year Utah return, you must report an equitable adjustment to prevent the deduction from being claimed twice on your Utah return (prior year and current year).

Attach an explanation of any equitable adjustment reported.