A fiduciary of a resident estate or trust, or the fiduciary of a nonresident estate or trust with income derived from Utah sources, must file a Utah form TC-41, Utah Fiduciary Income Tax Return, if a federal Fiduciary Income Tax Return is required.

The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any individual or entity.

The term "estate" refers only to the estate of a deceased person and does not include a trust maintained for minors, for a person adjudicated incompetent, or for any person who is suffering from a legal disability.

For more information about filing a Utah fiduciary return, see the Utah instructions.