What to Attach and What to Keep
What schedules and documentation you must submit with your Utah return depends on how you file your return (electronic or paper) and your specific deductions, credits, residency, etc.
- Requirements when e-filing using commercial software or a tax preparer
- Requirements when filing online using Taxpayer Access Point (TAP)
- Requirements when filing a paper return
- What to Keep
If you file your return electronically, you usually don’t need to send anything to the Tax Commission.
Important: DO NOT send a paper copy of your electronically filed return to the Tax Commission because we might process the copy as a duplicate return. This will delay your refund, or you might be billed twice for the tax due.
Federal and State Returns E-filed Through a Paid Preparer
Utah accepts the federal PIN as the electronic signature on an e-filed Utah return. The Electronic Return Originator (ERO) must record the taxpayer signature(s) on federal form 8879. The ERO and taxpayer(s) must keep copies of all W-2 forms and other documentation.
See TAP FAQs – Frequent Questions about Taxpayer Access Point for information about using TAP to file your Utah return.
Include the following documents with your TC-40 when filing a paper return. See Income Tax Return Mailing Addresses for the correct mailing address to use for your return. Do not staple documents together.
Most Utah returns will include:
- The original signed Utah tax return (TC-40). Only include page 3 of the TC-40 if you have entered information on that page. If your filing status is married-filing-joint, both you and your spouse must sign the return.
- Utah Withholding Tax Schedule (TC-40W), if any Utah taxes were withheld. This form documents Utah income taxes withheld on forms W-2, 1099-MISC, 1099-R, etc.; and Utah forms TC-675R and Schedule K-1.
- Utah Non or Part-year Resident Tax Schedule (TC-40B), if you were a non or part-year resident of Utah. This form documents which portions of your income were earned as a Utah resident and/or were from Utah sources.
Some Utah returns also require additional schedules or supporting documents. The table below explains the situations when you must attach certain forms to your Utah return:
|If you claim:||Attach:|
|Additions to income, subtractions from income, apportionable nonrefundable credits, nonapportionable nonrefundable credits, or refundable credits||TC-40A|
|Non or part-year residents||TC-40B|
|Retirement tax credit||TC-40A & TC-40C|
See Additions to Income and Subtractions from Income
|Explanation of any equitable adjustments|
|Credit for income tax paid to another state||TC-40S|
|Low-income housing credit (building project owner)||TC-40LIS|
|Utah Withholding Tax from W-2s and 1099s||TC-40W, Part 1|
|Utah Mineral Production Withholding Tax from TC-675R||TC-40W, Part 2|
|Pass-through Entity Withholding Tax||TC-40W, Part 3|
|Injured spouse refund allocation for Utah tax debts||Federal form 8379|
|Tax due payment sent with return||TC-547|
|Amending your Utah return||See Amending Returns|
Do not send any of the following with your Utah return:
- Your federal return, unless you are amending your Utah return based on a change to the federal return.
- Your original Utah return when amending the Utah return.
- Certification paperwork, worksheets, or credit schedules, unless listed in the table above. Examples include the TC-40E, TC-40H, receipts, exemption worksheet, etc. Keep these, along with other documentation, to support entries reported on your return. You may have to provide this information later to verify entries on your Utah return.
Order of Documents
When mailing your Utah return please arrange the documents in the following order:
- Payment and TC-547 payment coupon if making a payment with the return
- TC-131 if claiming a refund for a deceased taxpayer
- Federal form 8379 if claiming an injured spouse allocation
- Your Utah income tax return, form TC-40 pages 1&2 and 3 if page 3 is required
- Any Utah income tax schedules (TC40A, B, C, S, and W) required above.
- TC-40LIC and explanations for equitable adjustments if required above.
Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 or TC-675R with your return. Keep all withholding forms with your tax records. If you do not complete and submit form TC-40W with your return, processing will be delayed and we may reject your withholding credit.
Do not send a copy of your federal return, credit schedules (other than Utah schedules TC-40A, TC-40B, TC-40C, TC-40S and/or TC-40W), worksheets, or other documentation with your Utah return. Keep these, along with any receipts, with your tax records.
Keep copies of any receipts, tax forms, worksheets and other documentation to support any income, deduction, exemption and credit you have reported. We may ask you to provide this information later to support entries on your Utah return.