General Information
Use TC-40B to calculate the Utah tax for a nonresident or a part-year resident.
Residency Status
Also see Residency and Domicile.
- If you are a part-year resident, enter the date you established residency in Utah and the date the residency ended. Enter dates in the format mm/dd/yy.
- If you (and your spouse) are a nonresident, enter the two-character home state postal abbreviation. If you are a resident of a foreign country (a foreign national or citizen), enter “NA” in the home state abbreviation field.
- If you are a Utah resident whose spouse is a nonresident, enter your spouse’s two-character home state postal abbreviation. If your spouse is a resident of a foreign country (a foreign national or citizen), enter “NA” in the home state abbreviation field.
Follow these steps to calculate your Utah tax:
- Complete form TC-40 through line 24.
- Complete form TC-40B, Non or Part-Year Resident Schedule (see line-by-line instructions, below).
- Complete the rest of form TC-40, beginning with line 25.
Attach form TC-40B to your Utah return. Do not attach a copy of your federal return. Keep a copy with your records.
Line-by-Line Instructions
Note: Column A is for Utah income and adjustments. Column B is for total income and adjustments.
Lines 1 – 14
Column A: Enter all income/loss earned or received from Utah sources while not a Utah resident, plus all income/loss earned or received from all sources while a Utah resident (even if not from a Utah source) included in income on the federal return.
Column B: Enter the total income/loss from all sources as reported on your federal return.
Line 15
Column A: Enter only the additions to income attributable to Utah and shown on TC-40A, Part 1. In the case of an addition to income attributable to a Medical Savings Account addback or a my529 addback, only include the addition in the Utah column to the extent it was previously subtracted from Utah taxable income. Include in Column A an equitable adjustment shown on TC-40A, Part 1, only to the extent the equitable adjustment relates to additions to income from Utah sources.
Column B: Enter the total additions to income shown on TC-40A, Part 1.
Lines 16 and 17 – RESERVED
Line 18
Enter the total of lines 1 through 17.
Lines 19 – 29
Column A: Enter adjustments applicable to Utah income, including moving expenses for members of the armed forces when moving into Utah (line 22).
Column B: Enter adjustments claimed on your federal return.
Lines 30 and 31 – RESERVED
Line 32
Column A: Enter a subtraction for a state tax refund included on line 10 of federal form 1040, Schedule 1, only to the extent the refund subtracted is related to Utah tax.
Column B: Enter the state tax refund included on line 10 of federal form 1040, Schedule 1.
Line 33
Column A: Enter only the subtractions from income attributable to Utah and shown on TC-40A, Part 2. Include in Column A an equitable adjustment shown on TC-40A, Part 2, only to the extent the equitable adjustment relates to subtractions from income from Utah sources.
Column B: Enter the total subtractions from income shown on TC-40A, Part 2.
Lines 34 and 35 – RESERVED
Line 36
If you adjusted your income on federal form 1040, Schedule 1, line 25, enter the description on line 36 blank line and the adjustment amount in Column B. In Column A, enter the amount of the adjustment that is from Utah income.
If you adjusted your income on federal form 1040, Schedule 1, line 22, enter the description on line 32 blank line and the adjustment amount in Column B. In Column A, enter the amount of the adjustment that is from Utah income.
Line 37
Enter the total of lines 19 through 36.
Note: Do not report nonresident active duty military pay included in federal income in the Utah portion of income on line 1. Include a nonresident military spouse’s Utah portion of income on lines 1 through 17, whichever applies, and also include the deduction claimed on TC-40A, Part 2 for this income (code 88) on line 33.
Line 38
Subtract line 37 from line 18 for both columns A and B and enter the result.
Note: The amount on line 38 in column B must equal the Utah taxable income shown on TC-40, line 9.
Line 39
Divide the total on line 38 Column A by the total on line 38 Column B, and enter the result on line 39. Round to four decimal places. Do not enter a decimal greater than 1.0000, and do not enter a negative number. (If the amount in column A or column B is zero, enter 0.0000 on line 39.)
Line 40
Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.
Line 41
Multiply line 40 by the decimal on line 39. This is your Utah tax. Carry this amount to TC-40, line 25.