Subtractions from Income

On TC-40A, enter the following subtractions from income that apply. Follow the links for an explanation of each subtraction from income. Attach TC-40A to your Utah return.

Write the code and amount of each subtraction from income in Part 2. Total the amounts and carry the total to TC-40, line 8.

Codes for Subtractions from Income, TC-40A, Part 2