Utah taxable income is based on the federal adjusted gross income (FAGI). However, because Utah tax laws differ somewhat from federal laws, the following items must be added to determine Utah taxable income.
See page 6 of the TC-40 Utah Individual Income Tax booklet for complete information. When entering additions on your return, enter the 2-digit code (to the left of the description) and the amount on Part 1 of TC-40A.
51 Lump Sum Distribution
53 Medical Savings Account (MSA) *
54 Utah Educational Savings Plan (UESP) *
55 Reimbursed Adoption Expenses *
56 Child's Income Excluded from Parent's Return
57 Municipal Bond Interest
60 Untaxed Income of a Resident Trust
61 Untaxed Income of a Nonresident Trust
69 Equitable Adjustments
* to the extent previously deducted from Utah income
