Untaxed Income of a Nonresident Trust (code 61)


UC §59-10-114(1)(g)

Include any distribution received by a resident beneficiary of a nonresident trust that was taxed at the trust level for federal tax purposes, but was not taxed at the trust level by any state.

Any distribution received by a resident beneficiary of a nonresident trust of undistributed distributable net income realized by the trust on or after January 1, 2004, if that undistributed distributable net income was taxed at the trust level for federal tax purposes, but was not taxed at the trust level by any state, must be included in Utah additions to income.

Undistributed distributable net income is considered to be distributed from the most recently accumulated undistributed distributable net income.

Enter the taxable amount on Utah form TC-40A, Part 1, using code 61.

Keep all documentation with your tax records.

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