Payroll Protection Program Grant or Loan Addback (code 68)

(UC §59-10-103(1)(a)(ii))

If you received a COVID-19 Payroll Protection Program (PPP) grant or loan, enter any amount that:

  1. was forgiven during the 2023 tax year,
  2. is exempt from federal income tax, and
  3. you used for expenses that you deducted on your federal tax return.

If you own an interest in an LLC, partnership, S-corporation or trust that received a PPP grant or loan meeting these requirements, include your distributed share on this line. (See the “Other Income” line of Utah Schedule K-1 received from the LLC, partnership, S-corporation or trust.)

This website is provided for general guidance only. It does not contain all tax laws or rules.

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Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Background image: Silver Lake, Big Cottonwood Canyon, by Colton Matheson

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