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

• 71 – Interest from Utah Municipal Bonds and U. S. Government Obligations
• 77 – Native American Income
• 78 – Railroad Retirement Income
• 79 – Equitable Adjustments
• 82 – Nonresident Active Duty Military Pay
• 85 – State Tax Refund Distributed to Beneficiary of Trust
• 88 – Nonresident Military Spouse Income
• Refund as a Prepayment for Next Year’s Taxes (there is no code for this voluntary subtraction)