A fiduciary of a resident estate or trust, or a fiduciary of a nonresident estate or trust with income derived from Utah sources must file a Form TC-41, Utah Fiduciary Income Tax Return, if required to file a federal Fiduciary Income Tax Return.
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 that is maintained for minors, for a person adjudicated incompetent, or for any person who is suffering from some other legal disability.
