State Income Tax Deducted on Federal Return


If you deducted any state and/or local income tax you paid as an itemized deduction on your 2016 federal Form 1040, Schedule A, line 5, you must subtract that amount from the total itemized deductions used to calculate your Utah taxpayer tax credit.

Enter the amount of any state or local income tax (federal Form 1040, Schedule A, line 5) on Utah form 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.

Complete the worksheet below if your federal adjusted gross income on TC-40, line 4 is MORE than:

  • $311,300 if married filing jointly or qualifying widower,
  • $285,350 if head of household,
  • $259,400 if single, or
  • $155,650 if married filing separately.
2016 Line 14 Worksheet
1. Add lines 4, 9, 15, 19, 20, 27, and 28 on federal Schedule A $
2. Add lines 4, 14 and 20, plus any gambling and casualty or theft losses included on line 28 of federal Schedule A $
If the amount on line 2 is greater than the amount on line 1, you do not need to complete this worksheet. Enter on TC-40, line 14 the state income tax from federal Schedule A, line 5.
If the amount on line 1 is greater than the amount on line 2, complete the rest of this worksheet.
3. Subtract line 2 from line 1 $
4. Enter the amount from Federal Schedule A, line 29 $
5. Subtract line 4 from line 1 $
6. Subtract line 5 from line 3 $
7. Divide line 6 by line 3 (decimal)  
8. Multiply the amount on federal form 1040 Schedule A, line 5 by the decimal on line 7. Enter the amount here and on TC-40, line 14. $

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