If you deducted any state and/or local income tax paid as an itemized deduction on your 2011 federal Form 1040, Schedule A, line 5, that amount must be subtracted from the total itemized deductions used in the calculation of the Utah taxpayer tax credit.

Enter the amount of any state or local income tax from your 2011 federal Form 1040, Schedule A, line 5 on the Utah TC-40, line 14.

If you did not itemize your deductions on federal Form 1040, Schedule A, leave line 14 on your Utah return blank.