UC §59-10-115(1)

Enter on Utah form TC-40A, Part 2, using code 79, any qualified equitable adjustment needed to prevent a double tax payment.

Example: If you take a deduction on your current year federal return, but a deduction was taken for the same amount on the previous year Utah return, you must report an equitable adjustment to prevent the deduction from being claimed twice on your Utah return (prior year and current year).

Attach a schedule or explanation of any equitable adjustments claimed.