State Tax Refund Distributed to Trust Beneficiary (code 85)


UC §59-10-114(2)(c)

A taxpayer may deduct any state tax refund distributed to a beneficiary of a resident trust to the extent the state tax was included in computing federal income of the resident trust for the year.

Enter the allowable subtraction on Utah TC-40A, Part 2, using code 85.

Keep all records and documentation to support this subtraction.

TOP