What to Attach and What to Keep

What to Attach and What to Keep

Requirements When E-Filing using Commercial Software or a Tax Preparer

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.

Requirements When Filing Online Using Taxpayer Access Point (TAP)

See TAP FAQs – Frequent Questions about Taxpayer Access Point for information about using TAP to file your Utah return.

Requirements When Filing a Paper Return – What to Attach and What to Keep

Attach

Send the following with your Utah return (also keep a copy with your tax records):

  • Utah Schedules
    TC-40 page 3, TC-40A, TC-40B, TC-40C, TC-40S, and TC-40W (all that apply).
  • Other Adjustments
    An explanation for any equitable adjustment entered on TC-40A, Part 2, code 79.
  • Other Forms
    Attach form TC-131 if claiming a refund for a deceased taxpayer. Also attach TC-40LIS if you are a building project owner of a low-income housing unit. Also attach federal form 8379 if you are claiming relief as an injured spouse.
  • Tax Due
    Pay any return amount due at tap.utah.gov. If paying by check or money order, include form TC-547, Individual Income Tax Return Payment Coupon.

FYI: Withholding Forms

You must enter withholding tax information on form TC-40W. Attach TC-40W to your return.

Keep

Do not send forms W-2, 1099-R, 1099-MISC, Utah Schedule K-1 or TC-675R with your return. 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.

Recordkeeping

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.