Untaxed Income of a Resident Trust (code 60)


UC §59-10-114(1)(f)

Any distribution received by a resident beneficiary of a resident trust of income that was taxed at the trust level for federal tax purposes, but was subtracted from state taxable income of the trust, must be included in Utah additions to income.

Enter the taxable amount on Utah form TC-40A, Part 1, using code 60.

Keep all documentation with your tax records.

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