What to Include With Your Utah Return

What schedules and documentation you must submit with your Utah return depends on how you file your return (electronic or paper) and your specific deductions, credits, residency, etc.


Requirements When E-Filing using Commercial Software or a Tax Preparer

If you file your return electronically, you usually don’t need to send anything to the Tax Commission.

Important: DO NOT send a paper copy of your electronically filed return to the Tax Commission because we might process the copy as a duplicate return. This will delay your refund, or you might be billed twice for the tax due.

Federal and State Returns E-filed Through a Paid Preparer

Utah accepts the federal PIN as the electronic signature on an e-filed Utah return. The Electronic Return Originator (ERO) must record the taxpayer signature(s) on federal form 8879. The ERO and taxpayer(s) must keep copies of all W-2 forms and other documentation.

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Requirements When Filing Online Using TaxExpress

See Utah Taxpayer Access Point (TAP) Frequently Asked Questions for information about using TaxExpress to file your Utah return.

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Requirements When Filing a Paper Return

Include the following documents with your TC-40 when filing a paper return. See Income Tax Return Mailing Addresses for the correct mailing address to use for your return. Do not staple documents together.

Most Utah returns will include:

  • The original signed Utah tax return (TC-40). Only include page 3 of the TC-40 if you have entered information on that page. If your filing status is married-filing-joint, both you and your spouse must sign the return.
  • Utah Withholding Tax Schedule (TC-40W), if any Utah taxes were withheld. This form documents Utah income taxes withheld on forms W-2, 1099-MISC, 1099-R, etc.; and Utah forms TC-675R and Schedule K-1.
  • Utah Non or Part-year Resident Tax Schedule (TC-40B), if you were a non or part-year resident of Utah. This form documents which portions of your income were earned as a Utah resident and/or were from Utah sources.

Some Utah returns also require additional schedules or supporting documents. The table below explains the situations when you must attach certain forms to your Utah return:

If you claim: Attach:
Additions to income, subtractions from income, apportionable nonrefundable credits, nonapportionable nonrefundable credits, or refundable credits TC-40A
Non or part-year residents TC-40B
Retirement tax credit TC-40A & TC-40C
Equitable adjustments
See Additions to Income and Subtractions from Income
Explanation of any equitable adjustments
Credit for income tax paid to another state TC-40S
Low-income housing credit (building project owner) TC-40LIS
Utah Withholding Tax from W-2s and 1099s TC-40W, Part 1
Utah Mineral Production Withholding Tax from TC-675R TC-40W, Part 2
Pass-through Entity Withholding Tax TC-40W, Part 3
Injured spouse refund allocation for Utah tax debts Federal form 8379
Tax due payment sent with return TC-547
Amending your Utah return See Amending Returns

Do not send any of the following with your Utah return:

  • Your federal return, unless you are amending your Utah return based on a change to the federal return.
  • Your original Utah return when amending the Utah return.
  • Certification paperwork, worksheets, or credit schedules, unless listed in the table above. Examples include the TC-40D, TC-40E, TC-40H, TC-40V, receipts, exemption worksheet, etc. Keep these, along with other documentation, to support entries reported on your return. You may have to provide this information later to verify entries on your Utah return.

Order of Documents

When mailing your Utah return please arrange the documents in the following order:

  1. Payment and TC-547 payment coupon if making a payment with the return
  2. TC-131 if claiming a refund for a deceased taxpayer
  3. Federal form 8379 if claiming an injured spouse allocation
  4. Your Utah income tax return, form TC-40 pages 1&2 and 3 if page 3 is required
  5. Any Utah income tax schedules (TC40A, B, C, S, and W) required above. 
  6. TC-40LIC and explanations for equitable adjustments if required above.

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