Use TC-40B to calculate the Utah tax for a nonresident or a part-year resident.
Also see Residency and Domicile.
- 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.
- If you (and your spouse) are a nonresident, 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.
- If you are a Utah resident and your spouse is a nonresident, enter your 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:
- Complete form TC-40 through line 24.
- Complete form TC-40B, Non or Part-Year Resident Schedule (see line-by-line instructions, below).
- 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 with your records.
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.
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.
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.
Charitable Contributions for Non-Itemizers: If you adjusted your income on federal form 1040, line 10b (charitable contributions when taking the standard deduction), enter that amount on Line 29 (line labeled “Reserved”), Column B. In Column A enter the amount that was made while a Utah resident or from Utah income.
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.
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.
If you adjusted your income on federal form 1040, Schedule 1, line 22, enter the description on line 32 blank line and the adjustment amount in Column B. In Column A, enter the amount of the adjustment that is from Utah income.
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 income (code 88) on line 31.
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.
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.)
Subtract TC-40, line 24 from TC-40, line 23. This is your net tax.
Multiply line 36 by the decimal on line 35. This is your Utah tax. Carry this amount to TC-40, line 25.