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.

• Requirement when filing electronically when using commercial software or a tax preparer
• Requirement when filing online using TaxExpress
• Requirements when filing a paper return

Requirements when Filing Electronically using Commercial Software or a Tax Preparer

If you file your return electronically, generally you do not need to send anything to the Tax Commission.

You must file with the Tax Commission Utah Form TC-8453 if any of the following apply:

• You file your Utah return electronically without a federal return being submitted at the same time;
• You are a building project owner and must file the Utah TC-40LIS for claiming the low-income housing credit;
• You report an "equitable adjustment" on TC-40A Part 1, code 69 or TC-40A, Part 2, code 79 and must attach an explanation; or
• You claim an injured spouse refund allocation for Utah tax debts and file federal Form 8379.

Important: DO NOT send a paper copy of your electronically filed Utah return with the TC-8453. Doing so will cause processing delays.

Federal and State Returns E-filed Through a Paid Preparer

Utah accepts the federal PIN as the electronic signature on an electronically filed Utah return. The Electronic Return Originator (ERO) must obtain the taxpayer signature(s) on federal form 8879. The ERO and taxpayers must keep copies of all forms W-2 and other documentation. If the taxpayer meets any of the conditions listed above, the required documents must be mailed to the Tax Commission, with the TC-8453.

Utah Returns Filed Online Using Commercial Software

The taxpayer must send a signed copy of TC-8453 if the taxpayer meets any of the conditions listed above.

Requirement when Filing Online Using TaxExpress

Click here for information about using TaxExpress to file your Utah return.

Requirements when Filing a Paper Return

Include the following documents with your TC-40 when filing a paper return. Click here for the mailing address.

1. Original signed Utah tax return (TC-40). If the filing status is married filing joint, both spouses must sign the return.
2. Utah Withholding Tax Schedule (TC-40W) to document Utah income taxes withheld on form W-2; forms 1099-MISC, 1099-R, etc.; Utah form TC-675R; or Utah Schedule K-1 received from a partnership or S corporation.

Do not send a copy of your federal return, credit schedules (other than shown below), worksheets, etc. with your Utah return, unless you are filing an amended return. 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.

Taxpayers claiming any of the following must attach the documentation indicated to the Utah return: