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TC-40B Non or Part-year Resident Schedule

General Information

Use TC-40B to calculate the Utah tax for a nonresident or a part-year resident.

Residency Status

Also see Nonresidents and Part-Year Residents.

  1. 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.
  2. If you and your spouse (if applicable) are nonresidents, 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.
  3. If you are a Utah resident based on the 183-day test (see page 4), enter your nonresident 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:

  1. Complete form TC-40 through line 24.
  2. Complete form TC-40B, Non or Part-Year Resident Schedule (see line-by-line instructions, below).
  3. 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 of form TC-40B and your federal return 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.

Line 16

Enter the total of lines 1 through 15.

Lines 17 – 29

Column A: Enter adjustments applicable to Utah income, including moving expenses for members of the armed forces when moving into Utah (line 20).

Column B: Enter adjustments claimed on your federal return.

Line 30

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 31

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.

Line 32

If you have any write-in adjustments added to line 36 of federal form 1040, Schedule 1, line 36, enter the description on the Line 32 blank line and the adjustment amount in Column A and Column B.

Line 33

Enter the total of lines 17 through 32.

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 15, whichever applies, and also include the deduction claimed on TC-40A, Part 2 for this in- come (code 88) on line 31.

Line 34

Subtract line 33 from line 16 for both columns A and B and enter the result.

Note: The amount on line 34 in column B must equal the Utah taxable income shown on TC-40, line 9.

Line 35

Divide the total on line 34 Column A by the total on line 34 Column B, and enter the result on line 35. 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 35.)

Line 36

Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.

Line 37

Multiply line 36 by the decimal on line 35. This is your Utah tax. Carry this amount to TC-40, line 25.