Amending an Income Tax Return
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For tax years 2008 and forward, you can amend your return online at TaxExpress.
To amend a return for tax year 2007 or earlier, or if you don't want to amend online, use form TC-40 and the schedules and instructions from the tax year you are amending. These forms are available on our website, or you may phone 801-297-6700 (1-800-662-4335 ext. 6700 if outside the Salt Lake area) and have the form mailed to you. When completing the form, enter the corrected amounts along with all other amounts as shown on your original return (such as withholding credits, tax credits, deductions, etc.). Attach a copy of your amended federal return, if applicable.
Reasons for Amending
You must amend your return if:
- You find an error on your Utah or federal return after it has been filed; or
- Your federal return is audited or adjusted by the IRS and the audit or adjustment affects your Utah return. You must amend your Utah return within 90 days of the IRS's final determination. Contact the Tax Commission if you are not sure that your Utah taxes are affected by an audit or adjustment.
Enter one of the following codes that best corresponds to your reason for amending in the "Amended Return" box at the top of the form TC-40.
| Code | Reasons for Amending |
|---|---|
| 1 | You filed an amended return with the IRS. Attach a copy of your amended federal return, Form 1040X. (If amending for a net operating loss, do not use code 1, use code 4 – see below.) |
| 2 | You made an error on your original Utah return. Attach an explanation of the error. |
| 3 | Your federal return was changed by an IRS audit or adjustment and it affects your Utah return. Attach a copy of the IRS adjustment. |
| 4 | You had a net operating loss. Utah treats net operating losses the same as the federal return. If any part of your amended return is for a net operating loss carryback, use code 4 and complete a Utah return for each year you are amending. Attach a copy of your amended federal return, Form 1040X. |
| 5 | Other. Attach an explanation to your return. |
Deadlines for Amending
Amended returns should be filed by the later of:
- Three years after the original return due date, or the date the return was filed with an extension;
- Two years after an amended return was filed;
- Two years after the tax was paid; or
- Ninety days after the federal tax adjustment was finalized or an amended federal return was accepted by the IRS. The Utah amended return must be directly related to the federal tax adjustment or federal amended return.
A return filed before the due date is considered filed on the due date.
How to Amend a 2011 Utah Income Tax Return
- Enter the "Reason for Amending" code at the top of form TC-40.
- Enter the corrected figures on the return and/or schedules.
- Enter all other amounts as shown on your original return. If you received a refund on your original return, enter the amount of the previous refund on line 29 of the 2011 amended return. If you paid with the original return or made subsequent tax payments before the amended return is filed, enter the total previous payments on line 37 of the 2011 amended return. Contributions on line 28 cannot be changed after the original return is filed.
- Submit the amended return with all schedules, including copies of those schedules that did not change from the original filing.
- Do not submit a copy of your original return with your amended return.
Last Updated (January 04, 2012)