Pass-through Entity Taxpayer Income Tax Credit (code AP)

UC §59-10-1045

You may claim a credit equal to the amount of tax paid on your behalf by a pass-through entity to Utah under §59-10-1043.2(2), as shown on your K-1 from the pass-through entity.

There is no form for this credit. Keep all related documents with your records.

Note: You may carry forward for the next five years any credit that is more than your tax liability.

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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